§3207. Collection of tax
Every supplier and retailer paying or becoming liable to pay the tax imposed by this chapter shall charge and collect the tax at the applicable rate. [PL 1999, c. 733, §9 (AMD); PL 1999, c. 733, §17 (AFF).]
Every licensed user shall remit tax on all special fuels purchased and not used for heating, industrial use or for off-highway use, when the special fuel has not been subjected to the special fuel tax. [PL 1983, c. 94, Pt. D, §6 (NEW).]
SECTION HISTORY
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1993, c. 670, §7 (AMD). PL 1999, c. 414, §31 (AMD). PL 1999, c. 733, §9 (AMD). PL 1999, c. 733, §17 (AFF).
Structure Maine Revised Statutes
Chapter 459: SPECIAL FUEL TAX ACT
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36 §3203-A. Special fuel; exemption (REPEALED)
36 §3203-B. Inventory tax (REPEALED)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 §3204-B. Dyed fuel; prohibition on highway use
36 §3205. Registered supplier (REPEALED)
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 §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 Failure to file statement; false statement (REPEALED)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 Additional violations (REPEALED)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-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 Fuel use tax; compact (REPEALED)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 Tax levied (REPEALED)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 Reporting and remitting tax (REPEALED)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 Enforcement (REPEALED)