Maine Revised Statutes
TITLE 36: TAXATION
Part 5: MOTOR FUEL TAXES

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36 §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund (REPEALED) - §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation...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36 §2904-A. Registered distributor (REPEALED) - §2904-A. Registered distributor (REPEALED) SECTION HISTORY PL 2007, c. 407,...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36 §2910-A. Refund to political subdivisions (REPEALED) - §2910-A. Refund to political subdivisions (REPEALED) SECTION HISTORY PL 1983,...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 Refund of 5/7 of tax paid by jets or turbo jets (REPEALED) - §2911.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 Limitation; reimbursement from General Fund (REPEALED) - §2914. Limitation; reimbursement from General Fund (REPEALED) SECTION HISTORY PL...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 Report to the Legislature (REPEALED) - §2915. Report to the Legislature (REPEALED) SECTION HISTORY PL 1983,...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...

Chapter 453: GASOLINE ROAD TAX (REPEALED)

36 §2961. Motor carrier, defined (REPEALED) - §2961. Motor carrier, defined (REPEALED) SECTION HISTORY PL 1981, c....

36 §2961-A. Application for license; contents; licensing of motor carriers (REPEALED) - §2961-A. Application for license; contents; licensing of motor carriers (REPEALED)...

36 §2961-B. Discontinuance as a licensed motor carrier (REPEALED) - §2961-B. Discontinuance as a licensed motor carrier (REPEALED) SECTION HISTORY...

36 §2962. Names of certificate and permit holders furnished to State Tax Assessor (REPEALED) - §2962. Names of certificate and permit holders furnished to State...

36 §2963. Taxes levied (REPEALED) - §2963. Taxes levied (REPEALED) SECTION HISTORY PL 1965, c. 198,...

36 §2964. Computation of tax (REPEALED) - §2964. Computation of tax (REPEALED) SECTION HISTORY PL 1973, c....

36 §2965. Reports (REPEALED) - §2965. Reports (REPEALED) SECTION HISTORY PL 1983, c. 94, §C16...

36 §2966. Collection of tax (REPEALED) - §2966. Collection of tax (REPEALED) SECTION HISTORY PL 1973, c....

36 §2967. Violations (REPEALED) - §2967. Violations (REPEALED) SECTION HISTORY PL 1965, c. 198, §2...

36 §2968. Appeals from decision of State Tax Assessor (REPEALED) - §2968. Appeals from decision of State Tax Assessor (REPEALED) SECTION...

36 §2969. Rules and regulations (REPEALED) - §2969. Rules and regulations (REPEALED) SECTION HISTORY PL 1981, c....

36 §2970. Additional tax (REPEALED) - §2970. Additional tax (REPEALED) SECTION HISTORY PL 1981, c. 706,...

36 §2971. Application to certain carriers (REPEALED) - §2971. Application to certain carriers (REPEALED) SECTION HISTORY PL 1965,...

36 §2972. Enforcement (REPEALED) - §2972. Enforcement (REPEALED) SECTION HISTORY PL 1987, c. 472, §§3,4...

Chapter 455: USE FUEL TAX

36 §3021. Short title (REPEALED) - §3021. Short title (REPEALED) SECTION HISTORY PL 1983, c. 94,...

36 §3022. Definitions (REPEALED) - §3022. Definitions (REPEALED) SECTION HISTORY PL 1979, c. 474, §1...

36 §3023. Purpose (REPEALED) - §3023. Purpose (REPEALED) SECTION HISTORY PL 1983, c. 94, §§D5,9...

36 §3024. Exchange of information among the states (REPEALED) - §3024. Exchange of information among the states (REPEALED) SECTION HISTORY...

36 §3025. Levy of tax; exemptions; credit to highway fund (REPEALED) - §3025. Levy of tax; exemptions; credit to highway fund (REPEALED)...

36 §3025-A. Credit; refund (REPEALED) - §3025-A. Credit; refund (REPEALED) SECTION HISTORY PL 1965, c. 198,...

36 §3026. Application for license; contents; licensing of users (REPEALED) - §3026. Application for license; contents; licensing of users (REPEALED) SECTION...

36 §3027. Bond required (REPEALED) - §3027. Bond required (REPEALED) SECTION HISTORY PL 1965, c. 198,...

36 §3028. Reports; computation and payment of tax (REPEALED) - §3028. Reports; computation and payment of tax (REPEALED) SECTION HISTORY...

36 §3029. Cancellation of licenses; bond surrendered (REPEALED) - §3029. Cancellation of licenses; bond surrendered (REPEALED) SECTION HISTORY PL...

36 §3030. Failure to report and pay taxes (REPEALED) - §3030. Failure to report and pay taxes (REPEALED) SECTION HISTORY...

36 §3031. Tax Assessor may estimate fuel used (REPEALED) - §3031. Tax Assessor may estimate fuel used (REPEALED) SECTION HISTORY...

36 §3032. Retention of records by users (REPEALED) - §3032. Retention of records by users (REPEALED) SECTION HISTORY PL...

36 §3033. Injunction; priority (REPEALED) - §3033. Injunction; priority (REPEALED) SECTION HISTORY PL 1971, c. 21,...

36 §3034. Discontinuance as a licensed user (REPEALED) - §3034. Discontinuance as a licensed user (REPEALED) SECTION HISTORY PL...

36 §3035. Use fuel dealer license; reports; tax (REPEALED) - §3035. Use fuel dealer license; reports; tax (REPEALED) SECTION HISTORY...

36 §3036. Refunds of taxes erroneously or illegally collected (REPEALED) - §3036. Refunds of taxes erroneously or illegally collected (REPEALED) SECTION...

36 §3036-A. Credit for tax paid on worthless accounts (REPEALED) - §3036-A. Credit for tax paid on worthless accounts (REPEALED) SECTION...

36 §3037. Refund of taxes for certain common carriers (REPEALED) - §3037. Refund of taxes for certain common carriers (REPEALED) SECTION...

36 §3038. Failure to file statement; false statement (REPEALED) - §3038. Failure to file statement; false statement (REPEALED) SECTION HISTORY...

36 §3039. Additional violations (REPEALED) - §3039. Additional violations (REPEALED) SECTION HISTORY PL 1965, c. 198,...

36 §3040. Fuel use tax; compact (REPEALED) - §3040. Fuel use tax; compact (REPEALED) SECTION HISTORY PL 1983,...

Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES

Subchapter 1: COMPACT

36 §3091. Purposes -- Article I (REPEALED) - §3091. Purposes -- Article I (REPEALED) SECTION HISTORY PL 2007,...

36 §3092. Definitions -- Article II (REPEALED) - §3092. Definitions -- Article II (REPEALED) SECTION HISTORY PL 2007,...

36 §3093. Governing principle -- Article III (REPEALED) - §3093. Governing principle -- Article III (REPEALED) SECTION HISTORY PL...

36 §3094. How fuel consumed to be ascertained -- Article IV (REPEALED) - §3094. How fuel consumed to be ascertained -- Article IV...

36 §3095. Imposition of tax -- Article V (REPEALED) - §3095. Imposition of tax -- Article V (REPEALED) SECTION HISTORY...

36 §3096. Reports -- Article VI (REPEALED) - §3096. Reports -- Article VI (REPEALED) SECTION HISTORY PL 2007,...

36 §3097. Credit for payment of fuel taxes -- Article VII (REPEALED) - §3097. Credit for payment of fuel taxes -- Article VII...

36 §3098. Additional tax or refund -- Article VIII (REPEALED) - §3098. Additional tax or refund -- Article VIII (REPEALED) SECTION...

36 §3099. Entry into force and withdrawal -- Article IX (REPEALED) - §3099. Entry into force and withdrawal -- Article IX (REPEALED)...

36 §3100. Construction and severability -- Article X (REPEALED) - §3100. Construction and severability -- Article X (REPEALED) SECTION HISTORY...

Subchapter 2: PROVISIONS RELATING TO COMPACT

36 §3151. Ratification (REPEALED) - §3151. Ratification (REPEALED) SECTION HISTORY PL 2007, c. 438, §74...

36 §3152. Administrator defined (REPEALED) - §3152. Administrator defined (REPEALED) SECTION HISTORY PL 2007, c. 438,...

36 §3153. Limitation (REPEALED) - §3153. Limitation (REPEALED) SECTION HISTORY PL 2007, c. 438, §74...

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,...

Chapter 461: TRUST FUNDS

36 §3231. Taxes held in trust for the State Tax Assessor (REPEALED) - §3231. Taxes held in trust for the State Tax Assessor...

36 §3232. Notice to segregate trust funds (REPEALED) - §3232. Notice to segregate trust funds (REPEALED) SECTION HISTORY PL...

36 §3233. Revocation of registration (REPEALED) - §3233. Revocation of registration (REPEALED) SECTION HISTORY PL 1983, c....

36 §3234. Misappropriation of trust funds (REPEALED) - §3234. Misappropriation of trust funds (REPEALED) SECTION HISTORY PL 1983,...

36 §3235. Tax a debt; recovery - §3235. Tax a debt; recovery The taxes, interest and penalties...

36 §3236. Warrant; request for (REPEALED) - §3236. Warrant; request for (REPEALED) SECTION HISTORY PL 1983, c....

36 §3237. Issuance (REPEALED) - §3237. Issuance (REPEALED) SECTION HISTORY PL 1983, c. 94, §D7...

36 §3238. Lien of tax (REPEALED) - §3238. Lien of tax (REPEALED) SECTION HISTORY PL 1983, c....

36 §3239. Form and effect (REPEALED) - §3239. Form and effect (REPEALED) SECTION HISTORY PL 1983, c....

36 §3240. Priority of tax (REPEALED) - §3240. Priority of tax (REPEALED) SECTION HISTORY PL 1983, c....

36 §3241. Enforcement of lien (REPEALED) - §3241. Enforcement of lien (REPEALED) SECTION HISTORY PL 1983, c....

36 §3242. Injunctions (REPEALED) - §3242. Injunctions (REPEALED) SECTION HISTORY PL 1983, c. 94, §D7...

Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED)

36 §3291. Purpose and principle (REPEALED) - §3291. Purpose and principle (REPEALED) SECTION HISTORY PL 1983, c....

36 §3292. Definitions (REPEALED) - §3292. Definitions (REPEALED) SECTION HISTORY PL 1983, c. 817, §12...

36 §3293. Taxation of motor fuels (REPEALED) - §3293. Taxation of motor fuels (REPEALED) SECTION HISTORY PL 1983,...

36 §3294. Application of the agreement (REPEALED) - §3294. Application of the agreement (REPEALED) SECTION HISTORY PL 1983,...

36 §3295. Fuel user licensing (REPEALED) - §3295. Fuel user licensing (REPEALED) SECTION HISTORY PL 1983, c....

36 §3296. Reporting (REPEALED) - §3296. Reporting (REPEALED) SECTION HISTORY PL 1983, c. 817, §12...

36 §3297. Tax-paid purchases (REPEALED) - §3297. Tax-paid purchases (REPEALED) SECTION HISTORY PL 1983, c. 817,...

36 §3298. Base-jurisdiction accounting (REPEALED) - §3298. Base-jurisdiction accounting (REPEALED) SECTION HISTORY PL 1983, c. 817,...

36 §3299. Motor vehicle identification (REPEALED) - §3299. Motor vehicle identification (REPEALED) SECTION HISTORY PL 1983, c....

36 §3300. Records requirements (REPEALED) - §3300. Records requirements (REPEALED) SECTION HISTORY PL 1983, c. 817,...

36 §3301. Auditing (REPEALED) - §3301. Auditing (REPEALED) SECTION HISTORY PL 1983, c. 817, §12...

36 §3302. Appeal procedures (REPEALED) - §3302. Appeal procedures (REPEALED) SECTION HISTORY PL 1983, c. 817,...

36 §3303. Credit and refunds (REPEALED) - §3303. Credit and refunds (REPEALED) SECTION HISTORY PL 1983, c....

36 §3304. Entry and withdrawal (REPEALED) - §3304. Entry and withdrawal (REPEALED) SECTION HISTORY PL 1983, c....

36 §3305. Expulsion of a member (REPEALED) - §3305. Expulsion of a member (REPEALED) SECTION HISTORY PL 1983,...

36 §3306. Agreement amendments and interpretations (REPEALED) - §3306. Agreement amendments and interpretations (REPEALED) SECTION HISTORY PL 1983,...

36 §3307. Adoption of administrative procedures (REPEALED) - §3307. Adoption of administrative procedures (REPEALED) SECTION HISTORY PL 1983,...

36 §3308. Administration (REPEALED) - §3308. Administration (REPEALED) SECTION HISTORY PL 1983, c. 817, §12...

Chapter 463-A: REGIONAL FUEL TAX AGREEMENT (REPEALED)

36 §3311. Purpose and principles (REPEALED) - §3311. Purpose and principles (REPEALED) SECTION HISTORY PL 1983, c....

36 §3312. Authority of the State Tax Assessor (REPEALED) - §3312. Authority of the State Tax Assessor (REPEALED) SECTION HISTORY...

36 §3313. Scope of the agreement; conflict (REPEALED) - §3313. Scope of the agreement; conflict (REPEALED) SECTION HISTORY PL...

36 §3314. Content of the agreement (REPEALED) - §3314. Content of the agreement (REPEALED) SECTION HISTORY PL 1983,...

Chapter 465: INDEXING OF MOTOR FUEL TAX RATES

36 §3321. Annual adjustment of tax rates (REPEALED) - §3321. Annual adjustment of tax rates (REPEALED) SECTION HISTORY PL...

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Maine Revised Statutes TITLE 36: TAXATION Part 5: MOTOR FUEL TAXES

Maine Revised Statutes
TITLE 36: TAXATION
Part 5: MOTOR FUEL TAXES