Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 2907
Application of tax in special cases
Official textlegislature.maine.gov
A person that receives internal combustion engine fuel under circumstances that preclude the collection of the tax imposed under this chapter by the distributor, other than internal combustion engine fuel brought into the State in the ordinary standard equipment fuel tank attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle, and that sells or uses that internal combustion engine fuel in this State is subject to the tax imposed by section 2903 and to the requirements of section 2906, subsections 1 and 2 on the same basis as a licensed distributor.
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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