Maine Revised Statutes Title 36 Sec. 2905 – Distributor or importer; rate of collection
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Terms Used In Maine Revised Statutes Title 36 Sec. 2905
- Distributor: includes licensed distributors and registered distributors. See Maine Revised Statutes Title 36 Sec. 2902
- Importer: means a person that is not a distributor that imports internal combustion engine fuel or causes internal combustion engine fuel to be imported for sale or use in this State, other than in fuel tanks attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle. See Maine Revised Statutes Title 36 Sec. 2902
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
Each distributor or importer paying or becoming liable to pay the tax imposed by this chapter shall be entitled to charge and collect at the rate per gallon set forth in section 2903 only as a part of the selling price of the internal combustion engine fuels subject to the tax. [PL 1983, c. 94, Pt. C, §12 (AMD).]
SECTION HISTORY
PL 1967, c. 94, §7 (AMD). PL 1969, c. 426, §4 (AMD). PL 1971, c. 529, §2 (AMD). PL 1983, c. 94, §C12 (AMD).