Maine Statutes
§ 36 §3207 — Collection of tax
Maine § 36 §3207
This text of Maine § 36 §3207 (Collection of tax) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 36, § 36 §3207 (2026).
Text
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; usersCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §3207, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A73207.