§3218-A. Refunds of tax for fuel used by railroads
Beginning July 1, 2004, the assessor shall monitor the amount of refunds paid under section 3218 for fuel consumed by vehicles operating on rails and monitor the amount of use tax paid on fuel consumed by vehicles operating on rails under chapter 215. [PL 2003, c. 498, §10 (NEW).]
SECTION HISTORY
PL 2003, c. 498, §10 (NEW).
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36 §3203-A. Special fuel; exemption (REPEALED)
36 §3203-B. Inventory tax (REPEALED)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 Registered supplier (REPEALED)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 Failure to file statement; false statement (REPEALED)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 Additional violations (REPEALED)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 Fuel use tax; compact (REPEALED)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 Tax levied (REPEALED)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 Reporting and remitting tax (REPEALED)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 Enforcement (REPEALED)