Maine Revised Statutes Title 36 Sec. 2908 – Refund of tax in certain cases; time limit
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Terms Used In Maine Revised Statutes Title 36 Sec. 2908
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- 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
- 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
- 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
A person who purchases and uses internal combustion engine fuel for any commercial use other than in the operation of a registered motor vehicle on the highways of this State or, except as provided in section 2910, in the operation of an aircraft and who has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in the amount of the tax paid, less 1¢ per gallon, upon presenting to the State Tax Assessor a sworn statement accompanied by evidence as the assessor may require. The statement must show the total amount of internal combustion engine fuel so purchased and used by that person for a commercial use other than in the operation of registered motor vehicles on the highways of this State or in the operation of aircraft. [PL 2007, c. 438, §70 (AMD).]
A refund application on a form prescribed by the State Tax Assessor must be filed to claim a refund pursuant to this section. Interest must be paid at the rate determined pursuant to section 186, calculated from the date of receipt of the claim, for all proper claims not paid within 30 days of receipt. Applications for refunds must be filed with the assessor within 18 months from the date of purchase. [PL 2015, c. 9, §1 (AMD).]
All fuel that qualifies for a refund under this section is subject to the use tax imposed by chapter 215. [PL 2005, c. 683, Pt. B, §31 (RPR).]
SECTION HISTORY
PL 1965, c. 395, §3 (AMD). PL 1967, c. 494, §28 (AMD). PL 1969, c. 426, §7 (AMD). PL 1971, c. 529, §5 (AMD). PL 1977, c. 270 (AMD). PL 1977, c. 477, §12 (AMD). PL 1977, c. 696, §280 (RPR). PL 1979, c. 549 (AMD). PL 1983, c. 94, §§C14,D1,9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1987, c. 402, §A183 (RPR). PL 2005, c. 260, §1 (AMD). PL 2005, c. 332, §16 (RPR). PL 2005, c. 683, §B31 (RPR). PL 2007, c. 438, §70 (AMD). PL 2015, c. 9, §1 (AMD).