36 M.R.S. § 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 Multimodal Transportation Fund account established in Title 23, section 4210‑B .
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In this chapter (6 sections)
- 1861 · Imposition
- 1861-A · Reporting use tax on individual income tax returns
- 1862 · Sales or use tax paid to another jurisdiction
- 1863 · No tax on returned merchandise donated to charity
- 1864 · No use tax on donations to exempt organization
- 1865 · Deposit of use taxes paid on certain fuels