Gasoline Tax Act
Maine · Property Taxes · §§ 2901 to 2916-A · 26 sections
Overview
The act imposes an excise tax on gasoline and other internal combustion fuels, collected principally from registered distributors and importers who must hold certificates, file periodic reports, and remit the tax on the fuel they handle. It establishes a system of refunds and rebates for fuel put to uses outside ordinary highway travel — including aviation and jet fuel, certain common carriers, government agencies, and political subdivisions — along with allowances for losses and worthless accounts, each subject to filing requirements and time limits. Revenues are earmarked for designated transportation and recreational purposes, and the act imposes recordkeeping duties, penalties for false or omitted statements, and a tax on fuel held in inventory.
Editorial summary generated from the text of this act. It is not part of the statute — read the sections below for the operative language.
Sections covered
- Me. Rev. Stat. tit. 36, § 2901Short title
- Me. Rev. Stat. tit. 36, § 2902Definitions
- Me. Rev. Stat. tit. 36, § 2903Tax levied; rebates
- Me. Rev. Stat. tit. 36, § 2903-AFinding of fact
- Me. Rev. Stat. tit. 36, § 2903-BFinding of fact
- Me. Rev. Stat. tit. 36, § 2903-CFinding of fact
- Me. Rev. Stat. tit. 36, § 2903-DDistribution of gasoline taxes for nonhighway recreational vehicle programs
- Me. Rev. Stat. tit. 36, § 2903-EDistribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund
- Me. Rev. Stat. tit. 36, § 2904Certificates
- Me. Rev. Stat. tit. 36, § 2904-ARegistered distributor
- Me. Rev. Stat. tit. 36, § 2905Distributor or importer; rate of collection
- Me. Rev. Stat. tit. 36, § 2906Reports; payment of tax; allowance for losses
- Me. Rev. Stat. tit. 36, § 2906-ARefund of tax paid on worthless accounts
- Me. Rev. Stat. tit. 36, § 2907Application of tax in special cases
- Me. Rev. Stat. tit. 36, § 2908Refund of tax in certain cases; time limit
- Me. Rev. Stat. tit. 36, § 2909Refund of entire tax paid by certain common carriers
- Me. Rev. Stat. tit. 36, § 2910Refund of tax less 4¢ per gallon to users of aircraft
- Me. Rev. Stat. tit. 36, § 2910-ARefund to political subdivisions
- Me. Rev. Stat. tit. 36, § 2910-BRefund to government agencies and political subdivisions
- Me. Rev. Stat. tit. 36, § 2911Refund of 5/7 of tax paid by jets or turbo jets
- Me. Rev. Stat. tit. 36, § 2912Records and reports regarding sales of fuels for aeronautical purposes
- Me. Rev. Stat. tit. 36, § 2913Failure to file statement; false statement
- Me. Rev. Stat. tit. 36, § 2914Limitation; reimbursement from General Fund
- Me. Rev. Stat. tit. 36, § 2915Report to the Legislature
- Me. Rev. Stat. tit. 36, § 2916Inventory tax; internal combustion fuel
- Me. Rev. Stat. tit. 36, § 2916-AInventory tax; internal combustion fuel
Enacted in other states
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