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us-me/statute/title-36/chapter-455 — USE FUEL TAX · Axiom

Axiom
Maine
Statutes
Title 36

Use Fuel Tax

22 sections

Short title
Definitions
Purpose
Exchange of information among the states
Levy of tax; exemptions; credit to highway fund
Credit; refund
Application for license; contents; licensing of users
Bond required
Reports; computation and payment of tax
Cancellation of licenses; bond surrendered
Failure to report and pay taxes
Tax Assessor may estimate fuel used
Retention of records by users
Injunction; priority
Discontinuance as a licensed user
Use fuel dealer license; reports; tax
Refunds of taxes erroneously or illegally collected
Credit for tax paid on worthless accounts
Refund of taxes for certain common carriers
Failure to file statement; false statement
Additional violations
Fuel use tax; compact