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 2013, c. 381, Pt. B, §32, 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 2013, c. 381, Pt. B, §33, is further amended to read:
Sec. 5. Application. This Act applies to tax returns filed for calendar year 2015 and after.’
This amendment replaces the bill and provides that, for tax returns filed beginning with calendar year 2015, a licensed distributor that accounts for taxes on internal combustion engine fuel, or a licensed supplier of special fuel that accounts for taxes on special fuel, on a net gallons basis that takes temperature into account is not allowed to use the allowance for shrinkage caused by temperature variation. An allowance may still be used for evaporation and handling losses.