An Act To Fix Maine's Roads and Bridges by Establishing a Seasonal Gasoline Tax Adjustment
Sec. 1. 36 MRSA §2903, sub-§1, as amended by PL 2011, c. 240, §24, is further amended to read:
Sec. 2. 36 MRSA §2903, sub-§1-C, as amended by PL 2009, c. 434, §38, is repealed.
Sec. 3. 36 MRSA §2903, sub-§1-D is enacted to read:
Notwithstanding paragraphs A and B, for internal combustion engine fuel bought or used for the purpose of propelling jet engine aircraft, the rate is 3.4¢ per gallon.
Any fuel containing at least 10% internal combustion engine fuel is subject to the tax imposed by this section.
Sec. 4. 36 MRSA §2903, sub-§6, as reallocated by RR 2007, c. 2, §21, is amended to read:
This bill adjusts the tax imposed on gasoline on a seasonal basis, so that the tax is 27¢ per gallon from November 1st to May 31st and 37¢ per gallon from June 1st to October 31st annually. The current tax rate on gasoline is 30¢ per gallon. This bill also repeals the requirement that an inventory tax be paid on gasoline on hand whenever there is an increase in the tax.