The tax received by the State on internal combustion engine fuels that are sold to be used for aeronautical purposes must accrue to the Multimodal Transportation Fund. The necessary expenses of the collection of the tax on such fuels to be used for aeronautical purposes must be deducted.
Me. Rev. Stat. tit. 36, § 2912
Records and reports regarding sales of fuels for aeronautical purposes
Known as the Gasoline Tax Act
The act spans §§ 2901–2916 (26 sections).
PL 1965, c. 425, §21 (AMD)
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.