Maine Revised Statutes
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT

36 §3201. Short title - §3201. Short title This chapter shall be known as the...

36 §3202. Definitions - §3202. Definitions 1. Distillates. "Distillates" means all combustible gases and...

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

36 §3203-A. Special fuel; exemption (REPEALED) - §3203-A. Special fuel; exemption (REPEALED) SECTION HISTORY PL 1983, c....

36 §3203-B. Inventory tax (REPEALED) - §3203-B. Inventory tax (REPEALED) SECTION HISTORY PL 1999, c. 473,...

36 §3203-C. Inventory tax - §3203-C. Inventory tax On the date that any increase in...

36 §3204. Licenses - §3204. Licenses Every person operating as a supplier, wholesaler or...

36 §3204-A. Exemptions - §3204-A. Exemptions The following fuels are exempt from the tax...

36 §3204-B. Dyed fuel; prohibition on highway use - §3204-B. Dyed fuel; prohibition on highway use 1. Generally. Except...

36 §3205. Registered supplier (REPEALED) - §3205. Registered supplier (REPEALED) SECTION HISTORY PL 1983, c. 94,...

36 §3206. Licenses; users - §3206. Licenses; users It is unlawful for any user to...

36 §3207. Collection of tax - §3207. Collection of tax Every supplier and retailer paying or...

36 §3208. Credit; users - §3208. Credit; users Every user subject to the tax imposed...

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

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

36 §3210. Application of tax in special cases - §3210. Application of tax in special cases A person that...

36 §3211. Cancellation of licenses, registrations - §3211. Cancellation of licenses, registrations If a person licensed or...

36 §3212. Discontinuance - §3212. Discontinuance When a person ceases to engage in business...

36 §3213. Refunds of taxes erroneously or illegally collected - §3213. Refunds of taxes erroneously or illegally collected If the...

36 §3214. Credit for tax paid on worthless accounts - §3214. Credit for tax paid on worthless accounts The tax...

36 §3215. Refund of taxes for certain common carriers - §3215. Refund of taxes for certain common carriers A person...

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

36 §3217. Additional violations (REPEALED) - §3217. Additional violations (REPEALED) SECTION HISTORY PL 1983, c. 94,...

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

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

36 §3219. Purpose - §3219. Purpose The tax imposed by this chapter is levied...

36 §3219-A. Enforcement; penalties - §3219-A. Enforcement; penalties 1. Enforcement. The State Tax Assessor shall...

36 §3220. Fuel use tax; compact (REPEALED) - §3220. Fuel use tax; compact (REPEALED) SECTION HISTORY PL 1983,...

36 §3221. Tax levied (REPEALED) - §3221. Tax levied (REPEALED) SECTION HISTORY PL 1983, c. 817,...

36 §3222. Reporting and remitting tax (REPEALED) - §3222. Reporting and remitting tax (REPEALED) SECTION HISTORY PL 1983,...

36 §3223. Enforcement (REPEALED) - §3223. Enforcement (REPEALED) SECTION HISTORY PL 1987, c. 772, §31...

36 §3223-A. Inventory tax; special fuel (REPEALED) - §3223-A. Inventory tax; special fuel (REPEALED) SECTION HISTORY PL 1987,...

36 §3224. Inventory tax; special fuel (REPEALED) - §3224. Inventory tax; special fuel (REPEALED) SECTION HISTORY PL 1989,...