Maine Revenue Services Rules (18-125 C.M.R.)
18-125 C.M.R. ch. 501
Rule 501. Reporting Under Gasoline Tax Act
18 - DEPARTMENT OF FINANCE & ADMINISTRATION
125 BUREAU OF TAXATION
Chapter 501 REPORTING UNDER GASOLINE TAX ACT
SUMMARY: Interprets the tax reporting aspects of the Gasoline Tax Act and the handling of certain product losses.
.01 Reporting
# A.
Gasoline tax reports must be filed by every licensed distributor even though no purchases, or sales or use of gasoline were made during the month.
# B.
The basis of reporting for Maine Gasoline Tax purposes is the actual measured gallonage received and sold, distributed or used. Reports made on basis of adjustments for temperatures shall not be accepted.
# (1)
Receipts at marketing locations in this State from outside this State shall be measured gallons received in the distributors bulk storage tanks.
# (2)
Receipts at marketing locations in this State from sources within this State shall be the measured gallons invoiced by the supplying distributor.
# C.
Sales to the U.S. Government are not subject to State tax. Federal Tax Exemption Certificate (Form 1094) shall be required to support sales by dealers to the U.S. Government, where refund is made by the licensed distributor to the dealer. The certificate shall not be required in the case of direct sales by the distributor to the U.S. Government or dealer sales to the U.S. Government on the basis of the distributor's credit or courtesy card.
.02 Transfers on consignment. Where gasoline is delivered by a distributor on consignment basis to a consumer or to a retail outlet, whether such retail outlet is wholly owned by the distributor or not, it shall be considered to have been "distributed" within the meaning of the Gasoline Tax Act.
.03 Allowances for losses due to fire, accident or some unavoidable calamity. A licensed distributor must report immediately to the Bureau of Taxation on losses sustained by him through fire, accident, or unavoidable calamity, in order that the Bureau nay make such investigations as it may deem necessary. In such a case, the distributor should not delay reporting such loss until the filing of his next monthly report. Failure to report such losses promptly may result in the refusal of the Bureau to allow credit on account of tax liability with respect to such losses.
AUTHORITY: 36 M.R.S.A. §2906
EFFECTIVE DATE: November 15, 1956,
Amended: June 1, 1979
EFFECTIVE DATE (ELECTRONIC CONVERSION): May 1, 1996
Source: view the official PDF
Nearby sections (25 sections)
- 210 · Rule 210. Telecommunications Excise Tax
- 211 · Rule 211. Deferred Collection of Homestead Property Taxes
- 301 · Rule 301. Sales for Resale and Sales of Packaging Materials
- 302 · Rule 302. Sales to Government Agencies and Exempt Organizations
- 303 · Rule 303. Sales to Industrial Users
- 304 · Rule 304. Sales Tax Returns and Payments
- 308 · Rule 308. Direct Payment Permits
- 318 · Rule 318. Instrumentalities of Interstate or Foreign Commerce
- 321 · Rule 321. Meals Provided in the Wild
- 323 · Rule 323. Commercial Activity, Fishing, and Wood Harvesting
- 325 · Rule 325. Sales to Tribes, Tribal Members, and Tribal Entities
- 326 · Rule 326. Leases and Rentals of Tangible Personal Property
- 501 · Rule 501. Reporting Under Gasoline Tax Act
- 601 · Rule 601. Estate Tax
- 603 · Rule 603. Maine Estate Tax After 2012
- 801 · Rule 801. Apportionment
- 803 · Rule 803. Income Tax Withholding Reports and Payments
- 805 · Rule 805. Composite Filing
- 806 · Rule 806. Nonresident Individual Income Tax
- 807 · Rule 807. Residency
- 808 · Rule 808. Corporate Income Tax Nexus
- 810 · Rule 810. Maine Unitary Business Taxable Income, Combined Reports…
- 811 · Rule 811. Student Loan Repayment Tax Credit
- 812 · Rule 812. Credit for Educational Opportunity
- 813 · Rule 813. Property Tax Fairness Credit