Me. Rev. Stat. tit. 36, ch. 459 – Special Fuel Tax Act | Midpage

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Maine Revised Statutes

Chapter 459

Me. Rev. Stat. tit. 36, ch. 459

Special Fuel Tax Act

3201Short title 3202Definitions 3203Tax levied; consignment sales; credited to Highway Fund; allowance for losses 3203-CInventory tax 3204Licenses 3204-AExemptions 3204-BDyed fuel; prohibition on highway use 3206Licenses; users 3207Collection of tax 3208Credit; users 3208-ARefund to government agencies and political subdivisions 3209Reports; International Fuel Tax Agreement; payment of tax; allowance for losses 3210Application of tax in special cases 3211Cancellation of licenses, registrations 3212Discontinuance 3213Refunds of taxes erroneously or illegally collected 3214Credit for tax paid on worthless accounts 3215Refund of taxes for certain common carriers 3218Refund of tax in certain cases, time limit 3218-ARefunds of tax for fuel used by railroads 3219Purpose 3219-AEnforcement; penalties