Maine Revised Statutes

Title 36, Chapter  459: SPECIAL FUEL TAX ACT
36 §3201. Short title
36 §3202. Definitions
36 §3203. Tax levied; consignment sales; credited to Highway Fund; allowance for losses
36 §3203-A. Special fuel; exemption (REPEALED)
36 §3203-B. Inventory tax (REPEALED)
36 §3203-C. Inventory tax
36 §3204. Licenses
36 §3204-A. Exemptions
36 §3204-B. Dyed fuel; prohibition on highway use
36 §3205. Registered supplier (REPEALED)
36 §3206. Licenses; users
36 §3207. Collection of tax
36 §3208. Credit; users
36 §3208-A. Refund to political subdivisions
36 §3209. Reports; International Fuel Tax Agreement; payment of tax; allowance for losses
36 §3210. Application of tax in special cases
36 §3211. Cancellation of licenses, registrations
36 §3212. Discontinuance
36 §3213. Refunds of taxes erroneously or illegally collected
36 §3214. Credit for tax paid on worthless accounts
36 §3215. Refund of taxes for certain common carriers
36 §3216. Failure to file statement; false statement (REPEALED)
36 §3217. Additional violations (REPEALED)
36 §3218. Refund of tax in certain cases, time limit
36 §3218-A. Refunds of tax for fuel used by railroads
36 §3219. Purpose
36 §3219-A. Enforcement; penalties
36 §3220. Fuel use tax; compact (REPEALED)
36 §3221. Tax levied (REPEALED)
36 §3222. Reporting and remitting tax (REPEALED)
36 §3223. Enforcement (REPEALED)
36 §3223-A. Inventory tax; special fuel (REPEALED)
36 §3224. Inventory tax; special fuel (REPEALED)