§3205. Registered supplier

Every supplier of special fuel solely making sales only of special dyed fuel, not subject to the special fuel tax in accordance to section 3203, shall file an affidavit to that effect or taxable special fuel pursuant to section 3203 shall register with the State Tax Assessor on forms prescribed and supplied to him by the assessor. A copy of the affidavit shall registration certificate must be displayed in each place of business of that supplier.

Sec. 29. 36 MRSA §3207, last ¶, as enacted by PL 1993, c. 670, §7, is repealed.

Sec. 30. 36 MRSA §3235, as amended by PL 1985, c. 535, §6, is further amended to read:

§3235. Tax a debt; recovery; preference

The taxes, interest and penalties imposed by chapters 7, 451, 453, and 459 and 463-A, from the time the same shall be are due, shall be are personal debt of the supplier, distributor, importer, motor carrier or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State, and shall have preference in any distribution of the assets of the taxpayer, whether in bankruptcy, insolvency or otherwise. The proceeds of any judgment obtained shall must be paid to the State Tax Assessor.

Sec. 31. 36 MRSA c. 463-A, as enacted by PL 1983, c. 863, Pt. D, §3, is repealed.

Sec. 32. 36 MRSA §4063, sub-§1, as amended by PL 1991, c. 546, §27, is further amended to read:

1. Amount. A tax is imposed upon the transfer of the estate of every person who, at the time of death, was a resident of this State. The amount of this tax is equal to the amount by which the maximum credit for state death taxes determined under the Code, Section 2011-B 2011, in this chapter sometimes referred to as the "credit," exceeds the lesser of:

A. The aggregate amount of all constitutionally valid estate, inheritance, legacy and succession taxes actually paid to the several states of the United States, other than this State, in respect of any property owned by that