Sec. 1. 36 MRSA §3203, sub-§1, as amended by PL 2001, c. 688, §5, is further amended to read:

1. Generally. Except as provided in subsection 7 and section 3204-A, an excise tax is levied and imposed on all suppliers of distillates sold, on all retailers of low-energy fuel sold and on all users of special fuel used in this State for each gallon of distillate at the rate of 23¢ per gallon and for each gallon of low-energy fuel based on the British Thermal Unit, referred to in this subsection as "BTU," energy content for each fuel as compared to gasoline. In the case of distillates, the tax rate provided by this section is subject to annual inflation adjustment pursuant to section 3321. Applicable BTU values are as follows.

Fuel type BTU Formula (BUU Tax rate

content value fuel/

gallon BTU value

gasoline)

x tax rate

gasoline

115,000 100% x 22¢ 22¢ per

gallon as

authorized

in section

2903

Methanol 65,530 57% x 22¢ 12.5¢ per

gallon

Ethanol 81,850 71% x 22¢ 15.6¢ per

gallon

84,500 73% x 22¢ 16¢ per

gallon

100,000 87% x 22¢ 19.1¢ per

Natural Gas (BTU per 100 100

standard cubic standard

feet) cubic

feet