Maine Statutes
§ 36 §3207 — Collection of tax
Every supplier and retailer paying or becoming liable to pay the tax imposed by this chapter shall charge and collect the tax at the applicable rate.
Every licensed user shall remit tax on all special fuels purchased and not used for heating, industrial use or for off-highway use, when the special fuel has not been subjected to the special fuel tax.
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Legislative History
PL 1983, c. 94, §§D6,9 (NEW). PL 1985, c. 127, §1 (AMD). PL 1993, c. 670, §7 (AMD). PL 1999, c. 414, §31 (AMD). PL 1999, c. 733, §9 (AMD). PL 1999, c. 733, §17 (AFF).
Nearby Sections
15
§ 36 §32
Notification§ 36 §3201
Short title§ 36 §3202
Definitions§ 36 §3203-A
Special fuel; exemption§ 36 §3203-B
Inventory tax§ 36 §3203-C
Inventory tax§ 36 §3204
Licenses§ 36 §3204-A
Exemptions§ 36 §3204-B
Dyed fuel; prohibition on highway use§ 36 §3205
Registered supplier§ 36 §3206
Licenses; users§ 36 §3207
Collection of tax§ 36 §3208
Credit; users