Me. Rev. Stat. tit. 36, ch. 451 – Gasoline Tax | Midpage

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Maine Revised Statutes

Chapter 451

Me. Rev. Stat. tit. 36, ch. 451

Gasoline Tax

2901Short title 2902Definitions 2903Tax levied; rebates 2903-DDistribution of gasoline taxes for nonhighway recreational vehicle programs 2904Certificates 2905Distributor or importer; rate of collection 2906Reports; payment of tax; allowance for losses 2906-ARefund of tax paid on worthless accounts 2907Application of tax in special cases 2908Refund of tax in certain cases; time limit 2909Refund of entire tax paid by certain common carriers 2910Refund of tax less 4¢ per gallon to users of aircraft 2910-BRefund to government agencies and political subdivisions 2912Records and reports regarding sales of fuels for aeronautical purposes 2913Failure to file statement; false statement