Maine Legislature Maine Revised Statutes
  • Session Law
  • Statutes
  • Maine State Constitution
  • Information
  • Ch. 451 PDF
  • Ch. 451 MS-Word
  • Statute Search
  • Title 36 Contents
  • List of Titles
  • Maine Law & Disclaimer
  • Revisor's Office
  • Maine Legislature
Title 36, Chapter 451: GASOLINE TAX
36 §2901. Short title 
36 §2902. Definitions 
36 §2903. Tax levied; rebates 
36 §2903-A. Finding of fact (REPEALED) 
36 §2903-B. Finding of fact (REPEALED) 
36 §2903-C. Finding of fact (REPEALED) 
36 §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs 
36 §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund (REPEALED) 
36 §2904. Certificates 
36 §2904-A. Registered distributor (REPEALED) 
36 §2905. Distributor or importer; rate of collection 
36 §2906. Reports; payment of tax; allowance for losses 
36 §2906-A. Refund of tax paid on worthless accounts 
36 §2907. Application of tax in special cases 
36 §2908. Refund of tax in certain cases; time limit 
36 §2909. Refund of entire tax paid by certain common carriers 
36 §2910. Refund of tax less 4¢ per gallon to users of aircraft 
36 §2910-A. Refund to political subdivisions (REPEALED) 
36 §2910-B. Refund to government agencies and political subdivisions 
36 §2911. Refund of 5/7 of tax paid by jets or turbo jets (REPEALED) 
36 §2912. Records and reports regarding sales of fuels for aeronautical purposes 
36 §2913. Failure to file statement; false statement 
36 §2914. Limitation; reimbursement from General Fund (REPEALED) 
36 §2915. Report to the Legislature (REPEALED) 
36 §2916. Inventory tax; internal combustion fuel (REPEALED) 
36 §2916-A. Inventory tax; internal combustion fuel (REPEALED) 
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
Data for this page extracted on 1/07/2025 11:10:17.
Maine Government
Legislature • Executive • Judicial • Agency Rules
Visit the State House
Tour Guide • Accessibility • Security Screening • Directions & Parking
Email
Office of the Revisor of Statutes