Sec. 19. 36 MRSA §3218, as amended by PL 1985, c. 127, §1, is repealed and the following enacted in its place:

§3218. Refund of tax in certain cases, time limit

A person who purchases and uses special fuel for any use other than operation of a registered motor vehicle on the highways of this State, and who has paid the tax imposed by this chapter on that fuel, is entitled to reimbursement in the amount of the tax paid, less 1˘, upon presenting to the State Tax Assessor a sworn statement accompanied by the original invoices or other evidence as the assessor may require.__The statement must show the total amount of special fuel so purchased and used by that person other than in the operation of registered motor vehicles on the highways of this State and in the operation of aircraft.__ Applications for refunds must be filed with the assessor within 15 months from the date of purchase.

A monthly refund application on a form prescribed by the assessor may be filed at the close of any month to claim a refund pursuant to this section.__Interest must be paid at the rate determined pursuant to section 186, calculated from the date of receipt of the monthly claim, for all proper claims not paid within 30 days of receipt.__Nothing in this paragraph may be construed to relieve the applicant from filing quarterly reports as prescribed in section 3209.

All fuel qualifying for a refund under this section is subject to the use tax imposed by chapter 215.

Sec. 20. 36 MRSA §3219-A, sub-§1, śC, as enacted by PL 1995, c. 271, §11, is amended to read:

C. Inspect the books and records of any supplier, user, distributor retailer or importer;

Sec. 21. 36 MRSA §3235, as amended by PL 1999, c. 414, §32, is further amended to read:

§3235. Tax a debt; recovery; preference

The taxes, interest and penalties imposed by chapters 7,