Maine Revised Statutes
Chapter 459: SPECIAL FUEL TAX ACT
36 §3204-B. Dyed fuel; prohibition on highway use

§3204-B. Dyed fuel; prohibition on highway use
1.  Generally.  Except as provided in subsection 2, a person may not operate a motor vehicle on the public ways of this State or allow a motor vehicle to be operated on the public ways of this State if the fuel supply tanks of the vehicle contain dyed fuel or other fuel on which the tax imposed by section 3203 has not been paid. For purposes of this subsection, there is a rebuttable presumption that the owner of a motor vehicle has operated the motor vehicle or allowed the motor vehicle to be operated on the public ways of this State with dyed fuel or other fuel when the tax imposed by section 3203 has not been paid by the owner of the motor vehicle.  
[PL 1995, c. 639, §10 (AMD).]
2.  Exceptions.  The following motor vehicles are not subject to the prohibition provided in subsection 1:  
A. Motor vehicles owned and operated by this State or any political subdivision of this State; and   [PL 1995, c. 271, §7 (NEW).]
B. Motor vehicles authorized to use dyed fuel on the public ways of this State under the provisions of the Code, section 4082 or rules adopted under the Code.   [PL 1995, c. 271, §7 (NEW).]
[PL 1995, c. 271, §7 (NEW).]
3.  Penalty.  A person who violates the prohibition provided in subsection 1 commits a Class D crime and is subject to a fine of not less than $1,000, which may not be reduced. Refusal to permit inspection pursuant to section 3219-A in order to enforce the provisions of this section constitutes prima facie evidence that the tank or container in question contains dyed fuel.  
[PL 1995, c. 271, §7 (NEW).]
4.  Venue.  A violation of this section is deemed to have been committed in part at the principal office of the assessor. Prosecution under this section may be in the county where the act to which the proceeding relates occurred or in Kennebec County.  
[PL 2005, c. 622, §13 (NEW).]
SECTION HISTORY
PL 1995, c. 271, §7 (NEW). PL 1995, c. 639, §10 (AMD). PL 2005, c. 622, §14 (AMD).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 5: MOTOR FUEL TAXES

Chapter 459: SPECIAL FUEL TAX ACT

36 §3201. Short title

36 §3202. Definitions

36 §3203. Tax levied; consignment sales; credited to Highway Fund; allowance for losses

36 §3203-A. Special fuel; exemption (REPEALED)

36 §3203-B. Inventory tax (REPEALED)

36 §3203-C. Inventory tax

36 §3204. Licenses

36 §3204-A. Exemptions

36 §3204-B. Dyed fuel; prohibition on highway use

36 §3205. Registered supplier (REPEALED)

36 §3206. Licenses; users

36 §3207. Collection of tax

36 §3208. Credit; users

36 §3208-A. Refund to government agencies and political subdivisions

36 §3209. Reports; International Fuel Tax Agreement; payment of tax; allowance for losses

36 §3210. Application of tax in special cases

36 §3211. Cancellation of licenses, registrations

36 §3212. Discontinuance

36 §3213. Refunds of taxes erroneously or illegally collected

36 §3214. Credit for tax paid on worthless accounts

36 §3215. Refund of taxes for certain common carriers

36 §3216. Failure to file statement; false statement (REPEALED)

36 §3217. Additional violations (REPEALED)

36 §3218. Refund of tax in certain cases, time limit

36 §3218-A. Refunds of tax for fuel used by railroads

36 §3219. Purpose

36 §3219-A. Enforcement; penalties

36 §3220. Fuel use tax; compact (REPEALED)

36 §3221. Tax levied (REPEALED)

36 §3222. Reporting and remitting tax (REPEALED)

36 §3223. Enforcement (REPEALED)

36 §3223-A. Inventory tax; special fuel (REPEALED)

36 §3224. Inventory tax; special fuel (REPEALED)