Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 2905
Distributor or importer; rate of collection
Official textlegislature.maine.gov
Each distributor or importer paying or becoming liable to pay the tax imposed by this chapter shall be entitled to charge and collect at the rate per gallon set forth in section 2903 only as a part of the selling price of the internal combustion engine fuels subject to the tax.
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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