GASOLINE TAX

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. MOTOR FUEL TAXES
  5. GASOLINE TAX

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Section
36 §2901

Short title

Section
36 §2902

Definitions

Section
36 §2903

Tax levied; rebates

Section
36 §2903-A

Finding of fact (REPEALED)

Section
36 §2903-B

Finding of fact (REPEALED)

Section
36 §2903-C

Finding of fact (REPEALED)

Section
36 §2903-D

Distribution of gasoline taxes for nonhighway recreational vehicle programs

Section
36 §2903-E

Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund (REPEALED)

Section
36 §2904

Certificates

Section
36 §2904-A

Registered distributor (REPEALED)

Section
36 §2905

Distributor or importer; rate of collection

Section
36 §2906

Reports; payment of tax; allowance for losses

Section
36 §2906-A

Refund of tax paid on worthless accounts

Section
36 §2907

Application of tax in special cases

Section
36 §2908

Refund of tax in certain cases; time limit

Section
36 §2909

Refund of entire tax paid by certain common carriers

Section
36 §2910

Refund of tax less 4¢ per gallon to users of aircraft

Section
36 §2910-A

Refund to political subdivisions (REPEALED)

Section
36 §2910-B

Refund to government agencies and political subdivisions

Section
36 §2911

Refund of 5/7 of tax paid by jets or turbo jets (REPEALED)

Section
36 §2912

Records and reports regarding sales of fuels for aeronautical purposes

Section
36 §2913

Failure to file statement; false statement

Section
36 §2914

Limitation; reimbursement from General Fund (REPEALED)

Section
36 §2915

Report to the Legislature (REPEALED)

Section
36 §2916

Inventory tax; internal combustion fuel (REPEALED)

Section
36 §2916-A

Inventory tax; internal combustion fuel (REPEALED)