§ 3201 Short title
§ 3202 Definitions
§ 3203 Tax levied; consignment sales; credited to Highway Fund; allowance for losses
§ 3203-C Inventory tax
§ 3204 Licenses
§ 3204-A Exemptions
§ 3204-B Dyed fuel; prohibition on highway use
§ 3206 Licenses; users
§ 3207 Collection of tax
§ 3208 Credit; users
§ 3208-A Refund to government agencies and political subdivisions
§ 3209 Reports; International Fuel Tax Agreement; payment of tax; allowance for losses
§ 3210 Application of tax in special cases
§ 3211 Cancellation of licenses, registrations
§ 3212 Discontinuance
§ 3213 Refunds of taxes erroneously or illegally collected
§ 3214 Credit for tax paid on worthless accounts
§ 3215 Refund of taxes for certain common carriers
§ 3218 Refund of tax in certain cases, time limit
§ 3218-A Refunds of tax for fuel used by railroads
§ 3219 Purpose
§ 3219-A Enforcement; penalties

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Terms Used In Maine Revised Statutes > Title 36 > Part 5 > Chapter 459 - Special Fuel Tax Act

  • 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.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • 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
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • 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.
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • 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
  • 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
  • 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
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
  • Venue: The geographical location in which a case is tried.
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72