Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 3218-A
Refunds of tax for fuel used by railroads
Official textlegislature.maine.gov
Beginning July 1, 2004, the assessor shall monitor the amount of refunds paid under section 3218 for fuel consumed by vehicles operating on rails and monitor the amount of use tax paid on fuel consumed by vehicles operating on rails under chapter 215 .
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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