Maine Revised Statutes Title 36 Sec. 2910-B – Refund to government agencies and political subdivisions
Current as of: 2023 | Check for updates
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Terms Used In Maine Revised Statutes Title 36 Sec. 2910-B
- Internal combustion engine fuel: includes any motor fuel that is used or sold for use in the propulsion of aircraft. See Maine Revised Statutes Title 36 Sec. 2902
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- 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
Any government agency that buys and uses internal combustion engine fuel and that has paid a tax as provided by this chapter must be reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a statement accompanied by the original invoices showing the purchases. By contractual agreement, a government agency may assign to another person its right to receive refunds under this section. Applications for refunds must be filed with the assessor within 12 months from the date of purchase. For the purposes of this section, “government agency” means the State, or any political subdivision of the State, or the Federal Government. [PL 2017, c. 211, Pt. B, §7 (AMD).]
SECTION HISTORY
PL 2005, c. 457, §AAA3 (NEW). PL 2017, c. 211, Pt. B, §7 (AMD).