Sec. 1. 36 MRSA §2908, first ¶, as repealed and replaced by PL 1987, c. 402, Pt. A, §183, is amended to read:

Any person, association of persons, firm or corporation who shall buy buys and use uses any internal combustion engine fuel as defined in this chapter for the purpose of operating or propelling commercial motor boats, tractors used for agricultural purposes not operating on public ways, or for registered vehicles operating off the highways of this State, or vehicles owned or operated by railroad companies while operating on rails or tracks, or in stationary engines, or generators, or in the mechanical or industrial arts, or for any other commercial use except in nonrailroad motor vehicles operated or intended to be operated upon any of the public highways of this State, or turnpikes operated and maintained by the Maine Turnpike Authority, or except as provided in section 2910, in the operation of aircraft, and any person, association of persons, firm or corporation who shall have paid any tax on internal combustion engine fuel levied or directed to be paid as provided by this chapter, either directly by the collection of the tax by the vendor from the consumer, or indirectly by adding the amount of that tax to the price of that fuel and paid by that consumer, shall must be reimbursed and repaid the amount of the tax paid by him that person, association of persons, firm or corporation less 1¢ per gallon upon presenting to the State Tax Assessor a sworn statement accompanied by the original invoices or other evidence as the State Tax Assessor may require showing those purchases, which statement shall must show the total amount of the fuel so purchased and used by that consumer other than in nonrailroad motor vehicles operated or intended to be operated upon any of the public highways of the State and in the operation of aircraft. Applications for refunds shall must be filed with the State Tax Assessor within 15 months from the date of purchase.

SUMMARY

This bill adds generators to the list of nonhighway machinery using internal combustion engine fuel that qualifies for a refund on the excise tax paid on the fuel.