Public Laws

124th Legislature

First Regular Session

Chapter 288

S.P. 487 - L.D. 1352

An Act To Exempt from Taxation Biodiesel Fuel Produced for Personal Use

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §3204-A, sub-§7,  as amended by PL 2003, c. 588, §13, is further amended to read:

7. Kerosene for retail sale.   Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207, rather than by the supplier; and

Sec. 2. 36 MRSA §3204-A, sub-§8,  as enacted by PL 1997, c. 738, §11, is amended to read:

8. Dyed fuel.   Dyed fuel . ; and

Sec. 3. 36 MRSA §3204-A, sub-§9  is enacted to read:

9 Self-produced biodiesel fuel.   Biodiesel fuel that is produced by an individual and used by that same individual or a member of that individual's immediate family.

Sec. 4. Application. This Act applies to sales made on or after October 1, 2009.

Effective September 12, 2009

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