Maine Revised Statutes
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX

36 §2901. Short title - §2901. Short title This chapter shall be known as the...

36 §2902. Definitions - §2902. Definitions As used in this chapter, unless the context...

36 §2903. Tax levied; rebates - §2903. Tax levied; rebates 1. Excise tax imposed. An excise...

36 §2903-A. Finding of fact (REPEALED) - §2903-A. Finding of fact (REPEALED) SECTION HISTORY PL 1965, c....

36 §2903-B. Finding of fact (REPEALED) - §2903-B. Finding of fact (REPEALED) SECTION HISTORY PL 1973, c....

36 §2903-C. Finding of fact (REPEALED) - §2903-C. Finding of fact (REPEALED) SECTION HISTORY PL 1995, c....

36 §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs - §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs...

36 §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund (REPEALED) - §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation...

36 §2904. Certificates - §2904. Certificates Every person that is a distributor, wholesaler, importer...

36 §2904-A. Registered distributor (REPEALED) - §2904-A. Registered distributor (REPEALED) SECTION HISTORY PL 2007, c. 407,...

36 §2905. Distributor or importer; rate of collection - §2905. Distributor or importer; rate of collection Each distributor or...

36 §2906. Reports; payment of tax; allowance for losses - §2906. Reports; payment of tax; allowance for losses 1. Monthly...

36 §2906-A. Refund of tax paid on worthless accounts - §2906-A. Refund of tax paid on worthless accounts The retail...

36 §2907. Application of tax in special cases - §2907. Application of tax in special cases A person that...

36 §2908. Refund of tax in certain cases; time limit - §2908. Refund of tax in certain cases; time limit A...

36 §2909. Refund of entire tax paid by certain common carriers - §2909. Refund of entire tax paid by certain common carriers...

36 §2910. Refund of tax less 4¢ per gallon to users of aircraft - §2910. Refund of tax less 4¢ per gallon to users...

36 §2910-A. Refund to political subdivisions (REPEALED) - §2910-A. Refund to political subdivisions (REPEALED) SECTION HISTORY PL 1983,...

36 §2910-B. Refund to government agencies and political subdivisions - §2910-B. Refund to government agencies and political subdivisions Any government...

36 §2911. Refund of 5/7 of tax paid by jets or turbo jets (REPEALED) - §2911. Refund of 5/7 of tax paid by jets or...

36 §2912. Records and reports regarding sales of fuels for aeronautical purposes - §2912. Records and reports regarding sales of fuels for aeronautical...

36 §2913. Failure to file statement; false statement - §2913. Failure to file statement; false statement A person who...

36 §2914. Limitation; reimbursement from General Fund (REPEALED) - §2914. Limitation; reimbursement from General Fund (REPEALED) SECTION HISTORY PL...

36 §2915. Report to the Legislature (REPEALED) - §2915. Report to the Legislature (REPEALED) SECTION HISTORY PL 1983,...

36 §2916. Inventory tax; internal combustion fuel (REPEALED) - §2916. Inventory tax; internal combustion fuel (REPEALED) SECTION HISTORY PL...

36 §2916-A. Inventory tax; internal combustion fuel (REPEALED) - §2916-A. Inventory tax; internal combustion fuel (REPEALED) SECTION HISTORY PL...