SPECIAL FUEL TAX ACT

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

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Section
36 §3201

Short title

Section
36 §3202

Definitions

Section
36 §3203

Tax levied; consignment sales; credited to Highway Fund; allowance for losses

Section
36 §3203-A

Special fuel; exemption (REPEALED)

Section
36 §3203-B

Inventory tax (REPEALED)

Section
36 §3203-C

Inventory tax

Section
36 §3204

Licenses

Section
36 §3204-A

Exemptions

Section
36 §3204-B

Dyed fuel; prohibition on highway use

Section
36 §3205

Registered supplier (REPEALED)

Section
36 §3206

Licenses; users

Section
36 §3207

Collection of tax

Section
36 §3208

Credit; users

Section
36 §3208-A

Refund to government agencies and political subdivisions

Section
36 §3209

Reports; International Fuel Tax Agreement; payment of tax; allowance for losses

Section
36 §3210

Application of tax in special cases

Section
36 §3211

Cancellation of licenses, registrations

Section
36 §3212

Discontinuance

Section
36 §3213

Refunds of taxes erroneously or illegally collected

Section
36 §3214

Credit for tax paid on worthless accounts

Section
36 §3215

Refund of taxes for certain common carriers

Section
36 §3216

Failure to file statement; false statement (REPEALED)

Section
36 §3217

Additional violations (REPEALED)

Section
36 §3218

Refund of tax in certain cases, time limit

Section
36 §3218-A

Refunds of tax for fuel used by railroads

Section
36 §3219

Purpose

Section
36 §3219-A

Enforcement; penalties

Section
36 §3220

Fuel use tax; compact (REPEALED)

Section
36 §3221

Tax levied (REPEALED)

Section
36 §3222

Reporting and remitting tax (REPEALED)

Section
36 §3223

Enforcement (REPEALED)

Section
36 §3223-A

Inventory tax; special fuel (REPEALED)

Section
36 §3224

Inventory tax; special fuel (REPEALED)