Maine Revised Statutes Title 36 Sec. 3204-A – Exemptions
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1. Single lot.
[PL 1997, c. 738, §11 (RP).]
Terms Used In Maine Revised Statutes Title 36 Sec. 3204-A
- 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
2. Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes;
[PL 1999, c. 414, §28 (AMD).]
2-A. Sales for resale. Special fuel sold for resale to a licensed supplier or low-energy fuel sold for resale to a licensed retailer;
[PL 1999, c. 733, §8 (AMD); PL 1999, c. 733, §17 (AFF).]
3. Political subdivision. Special fuel sold in bulk to this State or any political subdivision of this State;
[PL 2007, c. 438, §77 (AMD).]
4. Preclusion by federal law. Special fuel sold or used in such form or under such circumstances as precludes the collection of tax by reasons of federal law;
[PL 1997, c. 738, §11 (AMD).]
5. Exportation. Special fuel sold only for exportation from this State by a licensed supplier;
[PL 2009, c. 625, §11 (AMD).]
6. Generation. Special fuel sold to a person for the generation of power for resale or manufacturing;
[PL 1997, c. 738, §11 (AMD).]
7. Kerosene for retail sale. Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207, rather than by the supplier;
[PL 2009, c. 288, §1 (AMD); PL 2009, c. 288, §4 (AFF).]
8. Dyed fuel. Dyed fuel; and
[PL 2009, c. 288, §2 (AMD); PL 2009, c. 288, §4 (AFF).]
9. Self-produced biodiesel fuel. Biodiesel fuel that is produced by an individual and used by that same individual or a member of that individual’s immediate family.
[PL 2009, c. 288, §3 (NEW); PL 2009, c. 288, §4 (AFF).]
SECTION HISTORY
PL 1995, c. 271, §7 (NEW). PL 1997, c. 738, §11 (AMD). PL 1999, c. 414, §§28,29 (AMD). PL 1999, c. 733, §8 (AMD). PL 1999, c. 733, §17 (AFF). PL 2003, c. 588, §13 (AMD). PL 2007, c. 438, §77 (AMD). PL 2009, c. 288, §§1-3 (AMD). PL 2009, c. 288, §4 (AFF). PL 2009, c. 625, §11 (AMD).