Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 3219
Purpose
Official textlegislature.maine.gov
The tax imposed by this chapter is levied for the purpose of providing revenue to be used by this State to defray in whole or in part the cost of constructing, widening, reconstructing, maintaining, resurfacing and repairing the public highways of this State and the cost and expense incurred in the administration and enforcement of this chapter, and for no other purpose whatsoever.
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