B. Of the fines and forfeitures collected for traffic infractions under sections 511, 2356, 2360, 2380, 2387 and 2388, 7% accrues to the General Fund, 6% accrues to the Law Enforcement Agency Reimbursement Fund and the balance accrues to the General Highway Fund; and

C. Of the fines and forfeitures collected for violations other than traffic infractions under sections 511, 2356, 2360, 2380, 2387 and 2388, only $5 or 13%, whichever is greater, accrues to the General Fund and the balance accrues to the Highway Fund.; and

Sec. 7. 29-A MRSA §2602, sub-§4, ¶D is enacted to read:

D.__All fines and forfeitures collected for violations under section 2354, subsection 2 accrue to the Railroad Preservation and Assistance Fund established in Title 23, section 7103.

Sec. 8. 36 MRSA §1865 is enacted to read:

§1865.__Deposit of use taxes paid on certain fuels

The Treasurer of State shall deposit all use taxes received for fuel consumed by vehicles operating on rails and qualifying for a fuel tax refund under section 3218 and taxed under this chapter into the Rail Preservation and Assistance Fund established in Title 23, section 7103.

Sec. 9. 36 MRSA §2621-A, sub-§3, ¶F, as enacted by PL 1991, c. 591, Pt. N, §3 and affected by §4, is repealed.

Sec. 10. 36 MRSA §2625, as repealed and replaced by PL 1983, c. 571, §8, is amended to read:

§2625. Return and payment

Every railroad company incorporated under the laws of this State or doing business in this State shall file with the State Tax Assessor annually, on or before April 15th, a railroad excise tax return, on a form prescribed by the State Tax Assessor. The tax shall must be paid in equal installments on the next June 15th, September 15th and December 15th. The Treasurer of State shall deposit all taxes paid under this chapter into the Railroad Preservation and Assistance Fund established under Title 23, section 7103.