| 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 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 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 must be credited to the Boating Facilities Fund, |
| established under Title 12, section 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 excess must be |
| carried forward in computing amounts to be credited to the |
| Department of Marine Resources and to the Boating Facilities Fund |
| under this section for the succeeding month or months. Funds |
| credited to the Department of Marine Resources must be allocated |
| by the joint standing committee of the Legislature having |
jurisdiction over appropriations and financial affairs. The |
Bureau of Parks and Lands, the Department of Marine Resources, |
the Department of Inland Fisheries and Wildlife and the |
Department of Transportation shall devise and agree to a system |
for determining the percentage of the gasoline tax and special |
fuels tax that results from fuel purchases for boating uses and |
whether those uses are for pleasure or commerce and for salt or |
freshwater boating. The Bureau of Parks and Lands shall ensure |
that proper records are kept to provide input for this system. |
