Partnertax.ai
Start free trial →

Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 3201

Short title

Official textlegislature.maine.gov

This chapter shall be known as the "Special Fuel Tax Act" and the tax imposed in this chapter shall be known as the "special fuel tax."

Last amended: PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD).

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (33 sections)
  1. 3201 · Short title
  2. 3202 · Definitions
  3. 3203 · Tax levied; consignment sales; credited to Highway Fund;…
  4. 3203-A · Special fuel; exemption
  5. 3203-B · Inventory tax
  6. 3203-C · Inventory tax
  7. 3204 · Licenses
  8. 3204-A · Exemptions
  9. 3204-B · Dyed fuel; prohibition on highway use
  10. 3205 · Registered supplier
  11. 3206 · Licenses; users
  12. 3207 · Collection of tax
  13. 3208 · Credit; users
  14. 3208-A · Refund to government agencies and political subdivisions
  15. 3209 · Reports; International Fuel Tax Agreement; payment of tax;…
  16. 3210 · Application of tax in special cases
  17. 3211 · Cancellation of licenses, registrations
  18. 3212 · Discontinuance
  19. 3213 · Refunds of taxes erroneously or illegally collected
  20. 3214 · Credit for tax paid on worthless accounts
  21. 3215 · Refund of taxes for certain common carriers
  22. 3216 · Failure to file statement; false statement
  23. 3217 · Additional violations
  24. 3218 · Refund of tax in certain cases, time limit
  25. 3218-A · Refunds of tax for fuel used by railroads
  26. 3219 · Purpose
  27. 3219-A · Enforcement; penalties
  28. 3220 · Fuel use tax; compact
  29. 3221 · Tax levied
  30. 3222 · Reporting and remitting tax
  31. 3223 · Enforcement
  32. 3223-A · Inventory tax; special fuel
  33. 3224 · Inventory tax; special fuel
Full table of contents →