Maine Revised Statutes > Title 36 > Part 5 – Motor Fuel Taxes

		Sections
Chapter 451	Gasoline Tax	2901 – 2913
Chapter 459	Special Fuel Tax Act	3201 – 3219-A
Chapter 461	Trust Funds	3235

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

Terms Used In Maine Revised Statutes > Title 36 > Part 5 - Motor Fuel Taxes

Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Bounds of the watercourse: means the high-water marks of the shorelines of the lakes and ponds, the high-water marks of the intervening and connecting waters and the high-water marks of the banks of the streams and rivers of the watercourse. See Maine Revised Statutes Title 12 Sec. 1872
Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
commerce: shall include the advertising, offering for sale, sale or distribution of any services and any property, tangible or intangible, real, personal or mixed, and any other article, commodity or thing of value wherever situate, and shall include any trade or commerce directly or indirectly affecting the people of this State. See Maine Revised Statutes Title 5 Sec. 206
Court reporter: A person who makes a word-for-word record of what is said in court and produces a transcript of the proceedings upon request.
Department: means the Department of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 12 Sec. 1801
Director: means the Director of the Bureau of Parks and Lands. See Maine Revised Statutes Title 12 Sec. 1801
Distributor: includes licensed distributors and registered distributors. See Maine Revised Statutes Title 36 Sec. 2902
Documentary material: shall include the original or a copy of any book, record, report, memorandum, paper, communication, tabulation, map, chart, photograph, mechanical transcription or other tangible document or recording wherever situate. See Maine Revised Statutes Title 5 Sec. 206
Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
Escrow: Money given to a third party to be held for payment until certain conditions are met.
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
Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
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
Person: shall include , where applicable, natural persons, corporations, trusts, partnerships, incorporated or unincorporated associations and any other legal entity. See Maine Revised Statutes Title 5 Sec. 206
Registered distributor: means a distributor that purchases or imports only internal combustion engine fuel on which the tax imposed by this chapter has been paid to a licensed distributor and that makes sales of internal combustion engine fuel only to retail dealers or directly into the fuel tanks of motor vehicles. See Maine Revised Statutes Title 36 Sec. 2902
Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
Restricted zone: means a land area of from 400 feet to 800 feet that extends in all directions from the bounds of the watercourse and includes all land areas within the bounds of the watercourse and all additional areas that may be added by mutual agreement between the director and private property owners. See Maine Revised Statutes Title 12 Sec. 1872
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
Submerged lands: means :

A. See Maine Revised Statutes Title 12 Sec. 1801

Subpoena duces tecum: A command to a witness to produce documents.

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

Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111

Terminal: means a storage and distribution facility for internal combustion engine fuel supplied by a pipeline or marine vessel, or both, that has been registered as a qualified terminal by the Internal Revenue Service. See Maine Revised Statutes Title 36 Sec. 2902

Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.

Watercourse: means the bodies of water consisting of lakes, rivers and streams extending from Telos Lake Dam northerly to the confluence of West Twin Brook and Allagash River, a distance of approximately 85 miles, and bodies of water consisting of lakes and streams extending from where Allagash Stream crosses the west boundary of T. See Maine Revised Statutes Title 12 Sec. 1872

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