Public Laws

124th Legislature

First Regular Session


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Chapter 213

H.P. 274 - L.D. 353

PART KKK

Sec. KKK-1. 10 MRSA 1020, sub-1, F, as enacted by PL 2007, c. 618, 7, is amended to read:

F."Motor vehicle oil" means any lubricating oil that is reclaimable and classified for use in the crankcase of an internal combustion engine or the transmission, gear box, hydraulic reservoir or differential for a motor vehicle, including but not limited to natural, synthetic and rerefined motor oils, whether or not in retail containers.

Sec. KKK-2. 10 MRSA 1020, sub-6-A, as enacted by PL 2007, c. 618, 11, is amended to read:

6-A.Premium. In addition to any other tax or charge imposed under state or federal law, effective August 1, 2008 a premium is imposed on bulk motor vehicle oil and prepackaged motor vehicle oil sold or distributed in the State as provided in this subsection. A motor vehicle oil dealer that makes the first sale or distribution of bulk motor vehicle oil or prepackaged motor vehicle oil in the State shall pay the premium. Gasoline engine bulk motor vehicle oils are subject to a premium of $1.10 per gallon. Diesel engine bulk motor vehicle oils are subject to a premium of 35 per gallon. Prepackaged motor vehicle oils are subject to a premium of 35 per gallon. All premiums must be paid to the State Tax Assessor and are subject to the administrative provisions of Title 36, Parts 1 and 3, as though they were a sales tax liability. By the 20th day of each month, the State Tax Assessor shall notify the State Controller and the Treasurer of State of the amount of revenue attributable to the premium collected under this subsection in the previous month. When notified by the State Tax Assessor, the State Controller shall transfer that amount to the fund. The premium imposed on prepackaged motor vehicle oil takes effect October 1, 2009.

Sec. KKK-3. 10 MRSA 1020-B is enacted to read:

1020-B. Status reports

The following reports related to the waste motor oil disposal site remediation program under section 1020-A must be submitted to the joint standing committee of the Legislature having jurisdiction over natural resources matters.

1. Program report. By January 15, 2010 and every 2 years thereafter, the authority and the Department of Environmental Protection shall report on the status of the waste motor oil disposal site remediation program under section 1020-A.
2. Funding report. By February 15, 2010 and every year thereafter, the authority and the State Tax Assessor shall report the revenue collected pursuant to section 1020, subsection 6-A for the preceding calendar year. The report may be incorporated into the biennial report required under subsection 1. The joint standing committee of the Legislature having jurisdiction over natural resources matters may submit legislation related to the report required under this subsection.

Sec. KKK-4. PL 2007, c. 464, 10 is repealed.

Office of the Revisor of Statutes
State House, Room 108
Augusta, ME 04333