Maine Revised Statutes

Title 36, Chapter  451: GASOLINE TAX
36 §2901. Short title
36 §2902. Definitions
36 §2903. Tax levied; rebates
36 §2903-A. Finding of fact (REPEALED)
36 §2903-B. Finding of fact (REPEALED)
36 §2903-C. Finding of fact (REPEALED)
36 §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs
36 §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund (REPEALED)
36 §2904. Certificates
36 §2904-A. Registered distributor (REPEALED)
36 §2905. Distributor or importer; rate of collection
36 §2906. Reports; payment of tax; allowance for losses
36 §2906-A. Refund of tax paid on worthless accounts
36 §2907. Application of tax in special cases
36 §2908. Refund of tax in certain cases; time limit
36 §2909. Refund of entire tax paid by certain common carriers
36 §2910. Refund of tax less 4¢ per gallon to users of aircraft
36 §2910-A. Refund to political subdivisions (REPEALED)
36 §2910-B. Refund to state agencies and political subdivisions
36 §2911. Refund of 5/7 of tax paid by jets or turbo jets (REPEALED)
36 §2912. Records and reports regarding sales of fuels for aeronautical purposes
36 §2913. Failure to file statement; false statement
36 §2914. Limitation; reimbursement from General Fund (REPEALED)
36 §2915. Report to the Legislature (REPEALED)
36 §2916. Inventory tax; internal combustion fuel (REPEALED)
36 §2916-A. Inventory tax; internal combustion fuel (REPEALED)