Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 3207
Collection of tax
Official textlegislature.maine.gov
Every supplier and retailer paying or becoming liable to pay the tax imposed by this chapter shall charge and collect the tax at the applicable rate.
Every licensed user shall remit tax on all special fuels purchased and not used for heating, industrial use or for off-highway use, when the special fuel has not been subjected to the special fuel tax.
Source: view the official text
In this chapter (33 sections)
- 3201 · Short title
- 3202 · Definitions
- 3203 · Tax levied; consignment sales; credited to Highway Fund;…
- 3203-A · Special fuel; exemption
- 3203-B · Inventory tax
- 3203-C · Inventory tax
- 3204 · Licenses
- 3204-A · Exemptions
- 3204-B · Dyed fuel; prohibition on highway use
- 3205 · Registered supplier
- 3206 · Licenses; users
- 3207 · Collection of tax
- 3208 · Credit; users
- 3208-A · Refund to government agencies and political subdivisions
- 3209 · Reports; International Fuel Tax Agreement; payment of tax;…
- 3210 · Application of tax in special cases
- 3211 · Cancellation of licenses, registrations
- 3212 · Discontinuance
- 3213 · Refunds of taxes erroneously or illegally collected
- 3214 · Credit for tax paid on worthless accounts
- 3215 · Refund of taxes for certain common carriers
- 3216 · Failure to file statement; false statement
- 3217 · Additional violations
- 3218 · Refund of tax in certain cases, time limit
- 3218-A · Refunds of tax for fuel used by railroads
- 3219 · Purpose
- 3219-A · Enforcement; penalties
- 3220 · Fuel use tax; compact
- 3221 · Tax levied
- 3222 · Reporting and remitting tax
- 3223 · Enforcement
- 3223-A · Inventory tax; special fuel
- 3224 · Inventory tax; special fuel