Sec. M-1. 36 MRSA §3208-A, first ¶, as enacted by PL 1983, c. 438, §5, is amended to read:
Any political subdivision of the State
whichthat buys and uses special fuel as defined in section32013202, subsection 6, andwhichthat has paid a tax levied 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 the tax to the price of the fuel and paid by the consumer,shallmust be reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a statement accompanied by the original invoices showing purchases. By contractual agreement, any agency of this State or political subdivision of this State may assign to another person its right to receive funds under this section. Applications for refundsshallmust be filed with the State Tax Assessor within 12 months from the date of purchase.
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