| The Legislature makes a finding of fact that the percentage |
relationship of "gasoline tax" paid by that segment of the |
nonhighway gasoline user, the motorboat user, is not less than |
2.00% of the total "gasoline tax" revenue. Based on this |
legislative "finding of fact", there is set aside 2.00% of the |
total excise tax, not to exceed $2,000,000, on internal |
combustion engine fuel sold or used within the State, but not |
including internal combustion engine fuel sold for use in the |
propulsion of aircraft. From this 2.00% allocation shall be is |
deducted the refunds paid out under section 2908 to purchasers |
and users of internal combustion engine fuel for commercial |
motorboats; 20% of the balance of 2.00% after paying out such |
refunds shall must be paid to the Treasurer of State to be made |
available to the Commissioner of Marine Resources for the purpose |
of conducting research, development and propagation activities by |
the department, and it is the responsibility of the Commissioner |
of Marine Resources to select activities and projects that will |
be most beneficial to the commercial fisheries of the State as |
well as the development of sports fisheries activities in the |
State; the remaining 80% of the balance of 2.00% after paying out |
such refunds shall must be credited to the Boating Facilities |
Fund, established under Title 38 12, section 322 1896, within the |
Maine State Bureau of Parks and Lands. The State Tax Assessor |
shall certify to the State Controller, on or before the 15th day |
of each month, the amounts to be credited under the previous |
sentence, as of the close of the State Controller's records for |
the previous month. When refunds paid to purchasers and users of |
internal combustion engine fuel for commercial motorboats in any |
month exceed 2.00% of gasoline tax revenues for that month, such |