Coverage
Validation
What's possible
Build government systems on the law
Check a workflow
Reconcile primary sources
Ground AI models in citable law
Ask about benefits and taxes
Power products on rules you don't rebuild
Build a form
Simulate policy on real rules
Explore benefits cliffs
Simulate household impacts
All demos
Blog
About
Axiom
Citations
Slides
Team
Get started
loading…
us-me/statute/title-36/chapter-459 — SPECIAL FUEL TAX ACT · Axiom
Axiom
/
Maine
/
Statutes
/
Title 36
Special Fuel Tax Act
33 sections
3201
Short title
3202
Definitions
3203
Tax levied; consignment sales; credited to Highway Fund; allowance for losses
3203-A
Special fuel; exemption
3203-B
Inventory tax
3203-C
Inventory tax
3204
Licenses
3204-A
Exemptions
3204-B
Dyed fuel; prohibition on highway use
3205
Registered supplier
3206
Licenses; users
3207
Collection of tax
3208
Credit; users
3208-A
Refund to government agencies and political subdivisions
3209
Reports; International Fuel Tax Agreement; payment of tax; allowance for losses
3210
Application of tax in special cases
3211
Cancellation of licenses, registrations
3212
Discontinuance
3213
Refunds of taxes erroneously or illegally collected
3214
Credit for tax paid on worthless accounts
3215
Refund of taxes for certain common carriers
3216
Failure to file statement; false statement
3217
Additional violations
3218
Refund of tax in certain cases, time limit
3218-A
Refunds of tax for fuel used by railroads
3219
Purpose
3219-A
Enforcement; penalties
3220
Fuel use tax; compact
3221
Tax levied
3222
Reporting and remitting tax
3223
Enforcement
3223-A
Inventory tax; special fuel
3224
Inventory tax; special fuel
