§2905. Distributor or importer; rate of collection
Each distributor or importer paying or becoming liable to pay the tax imposed by this chapter shall be entitled to charge and collect at the rate per gallon set forth in section 2903 only as a part of the selling price of the internal combustion engine fuels subject to the tax. [PL 1983, c. 94, Pt. C, §12 (AMD).]
SECTION HISTORY
PL 1967, c. 94, §7 (AMD). PL 1969, c. 426, §4 (AMD). PL 1971, c. 529, §2 (AMD). PL 1983, c. 94, §C12 (AMD).
Structure Maine Revised Statutes
36 §2903-A. Finding of fact (REPEALED)
36 §2903-B. Finding of fact (REPEALED)
36 §2903-C. Finding of fact (REPEALED)
36 §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs
36 §2904-A. Registered distributor (REPEALED)
36 §2905. Distributor or importer; rate of collection
36 §2906. Reports; payment of tax; allowance for losses
36 §2906-A. Refund of tax paid on worthless accounts
36 §2907. Application of tax in special cases
36 §2908. Refund of tax in certain cases; time limit
36 §2909. Refund of entire tax paid by certain common carriers
36 §2910. Refund of tax less 4¢ per gallon to users of aircraft
36 §2910-A. Refund to political subdivisions (REPEALED)
36 §2910-B. Refund to government agencies and political subdivisions
36 §2911. Refund of 5/7 of tax paid by jets or turbo jets (REPEALED)
36 §2912. Records and reports regarding sales of fuels for aeronautical purposes
36 §2913. Failure to file statement; false statement
36 §2914. Limitation; reimbursement from General Fund (REPEALED)
36 §2915. Report to the Legislature (REPEALED)
36 §2916. Inventory tax; internal combustion fuel (REPEALED)
36 §2916-A. Inventory tax; internal combustion fuel (REPEALED)