Maine Revised Statutes Title 36 Sec. 2906 – Reports; payment of tax; allowance for losses
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1. Monthly reports. Every licensed distributor, wholesaler, importer and exporter shall file with the State Tax Assessor on or before the 21st day of each month a return stating the number of gross gallons of internal combustion engine fuel received, sold and used in the State by that licensed distributor, wholesaler, importer or exporter during the preceding calendar month. The return must be filed on a form prescribed and furnished by the assessor and must include any other information reasonably required by the assessor.
[PL 2009, c. 434, §42 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 2906
- Distributor: includes licensed distributors and registered distributors. See Maine Revised Statutes Title 36 Sec. 2902
- Exporter: means a person that is not a distributor that purchases internal combustion engine fuel in this State and exports that fuel from the State, or causes that fuel to be exported from the State, other than in fuel tanks attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle. See Maine Revised Statutes Title 36 Sec. 2902
- Gross gallons: means actual measured gallons of internal combustion engine fuel received, sold or used, without adjustment for temperature or barometric pressure. See Maine Revised Statutes Title 36 Sec. 2902
- Importer: means a person that is not a distributor that imports internal combustion engine fuel or causes internal combustion engine fuel to be imported for sale or use in this State, other than in fuel tanks attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle. See Maine Revised Statutes Title 36 Sec. 2902
- Internal combustion engine fuel: includes any motor fuel that is used or sold for use in the propulsion of aircraft. See Maine Revised Statutes Title 36 Sec. 2902
- Licensed distributor: means a distributor that is not a registered distributor. See Maine Revised Statutes Title 36 Sec. 2902
- Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Retail dealer: means a person that operates in this State a place of business from which internal combustion engine fuel is sold at retail and delivered directly into the fuel tanks of motor vehicles or watercraft. See Maine Revised Statutes Title 36 Sec. 2902
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Wholesaler: means a person that owns, operates or otherwise controls a terminal or a person that holds the internal combustion engine fuel inventory position in a terminal when that person has a contract with the terminal operator for the use of storage facilities and terminal services for fuel at the terminal. See Maine Revised Statutes Title 36 Sec. 2902
2. Payment of tax. At the time of filing the return required by this section, each licensed distributor and importer shall pay to the assessor the tax imposed by section 2903 on each gallon reported as sold, distributed or used.
[PL 2009, c. 434, §43 (AMD).]
3. Allowance for certain losses. An allowance of not more than 1/2 of 1% from the amount of internal combustion engine fuel received by a licensed distributor, plus 1/2 of 1% on all transfers in vessels, tank cars or full tank vehicle loads by a licensed distributor in the regular course of the licensed distributor’s business from one of the licensed distributor’s places of business to another within the State, may be granted by the assessor to cover losses sustained by the licensed distributor through shrinkage, evaporation or handling. The total allowance for these losses must be supported by documentation satisfactory to the assessor and may not exceed 1% of the receipts by the licensed distributor. The allowance must be calculated on an annual basis. A further deduction may not be allowed unless the assessor is satisfied upon definite proof submitted to the assessor that a further deduction should be allowed for a loss sustained through fire, accident or some unavoidable calamity.
[PL 2013, c. 381, Pt. B, §32 (AMD).]
4. Refunds to retailers. A retail dealer is entitled to a refund for tax paid on account of shrinkage or loss by evaporation of internal combustion engine fuel in an amount no greater than 1/2 of 1% of the tax paid on gross purchases of such fuel delivered into retail storage tanks from which it is dispensed into the fuel tank of a motor vehicle or watercraft. The procedure for such a refund is as follows.
A. All applications for refunds must be made under penalties of perjury and must be made semiannually within 90 days after June 30th and December 31st respectively. [PL 1997, c. 738, §5 (NEW).]
B. The application must be made on a form prescribed and furnished by the assessor and must be accompanied by a statement from the distributor, supplier or wholesaler of the gross purchases of internal combustion engine fuel made by the retail dealer during the relevant 6-month period. [PL 2007, c. 438, §68 (AMD).]
C. The assessor shall calculate the amount of the refund due on all properly completed applications and certify that amount and the name of the person entitled to the refund to the Treasurer of State. The Treasurer of State shall make a certified refund from taxes imposed by this chapter. [PL 2007, c. 438, §68 (AMD).]
[PL 2007, c. 438, §68 (AMD).]
5. Monthly reports from wholesalers.
[PL 2009, c. 434, §45 (RP).]
SECTION HISTORY
PL 1965, c. 504, §1 (AMD). PL 1967, c. 28 (AMD). PL 1967, c. 94, §8 (AMD). PL 1967, c. 544, §95 (AMD). PL 1969, c. 426, §§5,6 (AMD). PL 1971, c. 529, §§3,4 (AMD). PL 1973, c. 7, §1 (AMD). PL 1975, c. 11, §1 (AMD). PL 1977, c. 679, §§16-21 (AMD). PL 1979, c. 378, §22 (AMD). PL 1981, c. 364, §33 (AMD). PL 1983, c. 94, §C13 (AMD). PL 1983, c. 862, §87 (AMD). PL 1991, c. 529, §D4 (AMD). PL 1991, c. 529, §E (AFF). PL 1991, c. 546, §26 (AMD). PL 1991, c. 546, §43 (AFF). PL 1991, c. 592, §D4 (AMD). PL 1991, c. 846, §34 (AMD). PL 1997, c. 738, §5 (RPR). PL 2007, c. 438, §§66-69 (AMD). PL 2009, c. 434, §§42-45 (AMD). PL 2013, c. 381, Pt. B, §32 (AMD).