5. Allowance for certain losses of undyed diesel fuel. An allowance of not more than 1/4 of 1% from the amount of undyed diesel fuel received by the distributor a supplier, plus 1/4 of 1% on all transfers in vessels, tank cars or full tank truck loads by a distributor the supplier in the regular course of business from one of the distributor's supplier's places of business to another of the distributor's supplier's places of business within the State, may be allowed by the assessor to cover the loss through shrinkage, evaporation or handling sustained by the distributor supplier. The total allowance for these losses must be supported by documentation satisfactory to the assessor and may not exceed 1/2 of 1% of the receipts by the distributor supplier. The allowance must be calculated on an annual basis. A further deduction may not be allowed unless the assessor is satisfied upon definite proof submitted to the assessor that a further deduction should be allowed for a loss sustained through fire, accident or some unavoidable calamity.

6. Allowance for certain losses of propane. An allowance of not more than 1% from the amount of propane received by the distributor a supplier, plus 1% on all transfers in vessels, tank cars or full tank truck loads by a distributor the supplier in the regular course of business from one of the distributor's supplier's places of business to another of the distributor's supplier's places of business within the State, may be allowed by the assessor to cover the loss through shrinkage, evaporation or handling sustained by the distributor supplier. The total allowance for these losses must be supported by documentation satisfactory to the assessor and may not exceed 2% of the receipts by the distributor. A further deduction may not be allowed unless the assessor is satisfied upon definite proof submitted to the assessor that a further deduction should be allowed for a loss sustained through fire, accident or some unavoidable calamity.

Sec. 26. 36 MRSA §3204-A, sub-§2, as enacted by PL 1995, c. 271, §7, is amended to read:

2. Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes, sold for resale to a licensed or registered supplier;

Sec. 27. 36 MRSA §3204-A, sub-§2-A is enacted to read:

2-A.__Sales for resale.__Special fuel sold for resale to a licensed supplier.