Terms Used In Maine Revised Statutes > Title 36 > Part 5 > Chapter 451 - Gasoline Tax

• Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
• Contract: A legal written agreement that becomes binding when signed.
• Distributor: includes licensed distributors and registered distributors. See Maine Revised Statutes Title 36 Sec. 2902
• 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.
• 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.
• 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
• lands: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
• 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
• 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
• 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
• 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
• 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
• United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
• 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
• Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72