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us-me/statute/title-36/chapter-451 — GASOLINE TAX · Axiom

Axiom
Maine
Statutes
Title 36

Gasoline Tax

26 sections

Short title
Definitions
Tax levied; rebates
Finding of fact
Finding of fact
Finding of fact
Distribution of gasoline taxes for nonhighway recreational vehicle programs
Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund
Certificates
Registered distributor
Distributor or importer; rate of collection
Reports; payment of tax; allowance for losses
Refund of tax paid on worthless accounts
Application of tax in special cases
Refund of tax in certain cases; time limit
Refund of entire tax paid by certain common carriers
Refund of tax less 4¢ per gallon to users of aircraft
Refund to political subdivisions
Refund to government agencies and political subdivisions
Refund of 5/7 of tax paid by jets or turbo jets
Records and reports regarding sales of fuels for aeronautical purposes
Failure to file statement; false statement
Limitation; reimbursement from General Fund
Report to the Legislature
Inventory tax; internal combustion fuel
Inventory tax; internal combustion fuel