Maine Statutes
§ 36 §2907 — Application of tax in special cases
A person that receives internal combustion engine fuel under circumstances that preclude the collection of the tax imposed under this chapter by the distributor, other than internal combustion engine fuel brought into the State in the ordinary standard equipment fuel tank attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle, and that sells or uses that internal combustion engine fuel in this State is subject to the tax imposed by section 2903 and to the requirements of section 2906, subsections 1 and 2 on the same basis as a licensed distributor.
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Maine § 36 §2907 (Application of tax in special cases) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 2009, c. 434, §46 (RPR).
Nearby Sections
15
§ 36 §2901
Short title§ 36 §2902
Definitions§ 36 §2903
Tax levied; rebates§ 36 §2903-A
Finding of fact§ 36 §2903-B
Finding of fact§ 36 §2903-C
Finding of fact§ 36 §2903-E
Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund§ 36 §2904
Certificates§ 36 §2904-A
Registered distributor§ 36 §2906-A
Refund of tax paid on worthless accounts§ 36 §2907
Application of tax in special cases