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

Sec. 17. 36 MRSA §2909, 2nd ¶, as repealed and replaced by PL 2003, c. 390, §14, is amended to read:

Applications for refunds must be filed with the State Tax Assessor, on a form prescribed by the assessor and accompanied by the original invoices showing those purchases, within 9 12 months from the date of purchase. A refund may not be issued under this section unless the claimant's commutation fare revenue derived during the calendar quarter for which the refund is claimed is at least 60% of the claimant's total passenger fare revenue derived during that calendar quarter.

Sec. 18. 36 MRSA §3215, last ¶, as repealed and replaced by PL 2003, c. 390, §16, is amended to read:

Applications for refunds must be filed with the State Tax Assessor, on a form prescribed by the assessor and accompanied by the original invoices showing those purchases, within 9 12 months from the date of purchase. A refund may not be issued under this section unless the claimant's commutation fare revenue derived during the calendar quarter for which the refund is claimed is at least 60% of the claimant's total passenger fare revenue derived during that calendar quarter.

Sec. 19. 36 MRSA §3218, first and 2nd ¶¶, as repealed and replaced by PL 2003, c. 390, §17, are amended to read:

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¢ per gallon, 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 or 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 must be filed at the close of any month to claim a