Amend the bill by striking out everything after the enacting clause and before the summary and inserting the following:
‘Sec. 1. 36 MRSA §2902, sub-§7 is enacted to read:
Sec. 2. 36 MRSA §2906, sub-§3, as amended by PL 2009, c. 434, §44, is further amended to read:
Sec. 3. 36 MRSA §3202, sub-§4-A is enacted to read:
Sec. 4. 36 MRSA §3203, sub-§5, as amended by PL 2009, c. 434, §50, is further amended to read:
Sec. 5. Application. This Act applies to tax returns filed for calendar year 2014 and after.’
This amendment replaces the bill and allows, beginning with tax returns filed for calendar year 2014, an option of using net gallons, which take temperature into account, when calculating inventory taxes on internal combustion engine fuel and special fuel instead of taking the allowance for certain losses.