Maine § 29-A §525 Fuel tax licensing and reporting

Maine Statutes

§ 29-A §525 — Fuel tax licensing and reporting

Maine·Title 29-A MOTOR VEHICLES AND TRAFFIC·Ch. 5 VEHICLE REGISTRATION

1.Fuel use reporting account. A person operating a vehicle using fuel other than gasoline must establish an account for fuel use reporting if that vehicle:

2.Exceptions. A person operating a vehicle on a public way, subject to Title 36, chapter 459 shall obtain a fuel use identification decal for that vehicle, except for:

3.Interstate fleets.

4.Exception. A farm vehicle or farm truck subject to limited inspection under section 1752, subsections 2 and 4 is not required to have a fuel use identification decal.

5.Fee. The decal fee for each vehicle is $5.

6.Issuance; display; expiration. The Secretary of State shall issue interstate and intrastate fuel use identification decals and shall specify the location on the exterior of a vehicle to which a decal must be affixed permanently. A de

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1.
Fuel use reporting account.
A person operating a vehicle using fuel other than gasoline must establish an account for fuel use reporting if that vehicle:
2.
Exceptions.
A person operating a vehicle on a public way, subject to Title 36, chapter 459 shall obtain a fuel use identification decal for that vehicle, except for:
3.
Interstate fleets.
4.
Exception.
A farm vehicle or farm truck subject to limited inspection under section 1752, subsections 2 and 4 is not required to have a fuel use identification decal.
5.
Fee.
The decal fee for each vehicle is $5.
6.
Issuance; display; expiration.
The Secretary of State shall issue interstate and intrastate fuel use identification decals and shall specify the location on the exterior of a vehicle to which a decal must be affixed permanently. A decal must be visible and legible.
7.
Trip permits.
In lieu of fuel tax licensing and reporting, the Secretary of State may issue a trip permit that authorizes for a period not to exceed 3 consecutive days a specific vehicle to be operated without a fuel use identification decal. The permit must accompany the vehicle at all times. The fee for a permit is $50.
8.
Enforcement.
A state police officer or any member of the Department of Public Safety designated by the Commissioner of Public Safety may enforce this section.
9.
Violation.
9-A.
Violation.
The following penalties apply to violations of this section.
10.
Suspension.
If a person fails to file a fuel tax report or to pay any taxes, interest, penalties or audit assessment as required pursuant to Title 36, chapter 459 or any rule adopted pursuant to this section, the Secretary of State shall suspend the person's fuel tax license, all fuel decals issued to the person and that person's privilege to operate as a motor carrier. The operation of a vehicle after suspension under this section is a traffic infraction. A suspension or revocation issued by another jurisdiction pursuant to the International Fuel Tax Agreement is a suspension in this State. In order to be reinstated, the person must file all delinquent tax returns and pay all assessments, interest and penalties. In addition, the person must pay a $50 reinstatement fee pursuant to section 2486, subsection 1.
11.
Cooperation.
The State Tax Assessor, the Department of Public Safety and the Secretary of State shall cooperate in the issuance of decals, licenses and permits, the processing of tax returns, enforcement of this section and to ensure that timely information is readily available to all enforcement personnel of the status of those in noncompliance with the fuel use tax laws and motor vehicle registration laws.
12.
Funds.
All fees, fines, fuel tax revenue and forfeitures accrue to the Highway Fund.
13.
Rules.
The Secretary of State in consultation with the State Tax Assessor and the Commissioner of Public Safety may adopt rules to implement this section and to provide for participation in the International Fuel Tax Agreement.
14.
Venue.
A violation of this section is deemed to have been committed in part at the principal office of the Secretary of State. Prosecution under this section may be in the county where the act to which the proceeding relates occurred or in Kennebec County.
15.
Pilot projects.
Notwithstanding any provision of this section, the Secretary of State, in consultation with the State Tax Assessor and the Commissioner of Public Safety, may participate in a pilot project relative to the distribution and display of International Fuel Tax Agreement credentials and may modify or waive requirements for the display of fuel decals for approved licensees.

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Legislative History

PL 1993, c. 683, §A2 (NEW). PL 1993, c. 683, §B5 (AFF). PL 1995, c. 482, §§B8-14 (AMD). PL 1995, c. 482, §B22 (AFF). PL 1995, c. 645, §B12 (AMD). PL 1995, c. 645, §B24 (AFF). PL 1997, c. 776, §§20,21 (AMD). PL 1999, c. 414, §§1,2 (AMD). PL 2001, c. 361, §13 (AMD). PL 2001, c. 463, §1 (AMD). PL 2001, c. 463, §7 (AFF). PL 2003, c. 434, §10 (AMD). PL 2003, c. 434, §37 (AFF). PL 2003, c. 452, §Q7 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2003, c. 688, §§A31,32 (AMD). PL 2003, c. 688, §A33 (AFF). PL 2005, c. 622, §1 (AMD). PL 2007, c. 438, §§1,2 (AMD). PL 2009, c. 213, Pt. YYYY, §1 (AMD). PL 2009, c. 598, §6 (AMD). PL 2011, c. 644, §1 (AMD). PL 2017, c. 165, §3 (AMD). PL 2017, c. 229, §§12-14 (AMD).