Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 2901
Short title
Official textlegislature.maine.gov
This chapter shall be known as the "Gasoline Tax Act" and the tax therein imposed shall be known as the "gasoline tax."
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
· 7 State House Station
· State House Room 108
· Augusta, Maine 04333-0007
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Source: view the official text
In this chapter (26 sections)
- 2901 · Short title
- 2902 · Definitions
- 2903 · Tax levied; rebates
- 2903-A · Finding of fact
- 2903-B · Finding of fact
- 2903-C · Finding of fact
- 2903-D · Distribution of gasoline taxes for nonhighway recreational…
- 2903-E · Distribution of gasoline tax revenues to State Transit,…
- 2904 · Certificates
- 2904-A · Registered distributor
- 2905 · Distributor or importer; rate of collection
- 2906 · Reports; payment of tax; allowance for losses
- 2906-A · Refund of tax paid on worthless accounts
- 2907 · Application of tax in special cases
- 2908 · Refund of tax in certain cases; time limit
- 2909 · Refund of entire tax paid by certain common carriers
- 2910 · Refund of tax less 4¢ per gallon to users of aircraft
- 2910-A · Refund to political subdivisions
- 2910-B · Refund to government agencies and political subdivisions
- 2911 · Refund of 5/7 of tax paid by jets or turbo jets
- 2912 · Records and reports regarding sales of fuels for aeronautical…
- 2913 · Failure to file statement; false statement
- 2914 · Limitation; reimbursement from General Fund
- 2915 · Report to the Legislature
- 2916 · Inventory tax; internal combustion fuel
- 2916-A · Inventory tax; internal combustion fuel