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| A person who purchases and uses internal combustion engine fuel | | for any commercial use other than in the operation of a registered | | motor vehicle on the highways of this State or, except as provided | | in section 2910, in the operation of an aircraft 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 | | internal combustion engine fuel so purchased and used by that | | person for a commercial use other than in the operation of | | registered motor vehicles on the highways of this State or in the | | operation of aircraft. |
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| | | A refund application on a form prescribed by the State Tax | | Assessor must be filed 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.__ | | Applications for refunds must be filed with the assessor within | | 12 months from the date of purchase. |
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| | | All fuel that qualifies for a refund under this section is | | subject to the use tax imposed by chapter 215. |
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| | | Sec. C-1. 5 MRSA §121, as amended by PL 1975, c. 771, §34, is | | further amended to read: |
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| | | §121. Office; bond; salary; deputy; fees |
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| | | The Treasurer of State shall keep his | | of government and give the bond required by the Constitution to | | the State of Maine, with 2 or more surety companies authorized to |
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| | transact business therein | | sum of not less than $500,000. Each surety company shall give | | bond for only a fractional part of the total penal sum and shall | | be held responsible for its proportional share of any loss. |
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| | | The Treasurer of State shallno | emolument or perquisite in addition to his |
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| | | The chief clerk in the office of the Treasurer of State shall | be | | a vacancy in the office of Treasurer of State, the deputy | | treasurer of state shall act as the Treasurer of State until a | | Treasurer of State is elected by the Legislature, and the deputy | | treasurer | | shall give bond to the State, with sureties, to |
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