There Is a Newer Version of the Maine Revised Statutes
  1. 2025 Maine Rev. Stat.
  2. 2024 Maine Rev. Stat.
  3. 2023 Maine Rev. Stat.
  4. 2012 Maine Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 451: GASOLINE TAX
36 §2907. Application of tax in special cases

Universal Citation:
36 ME Rev Stat § 2907 (2012 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 5: MOTOR FUEL TAXES

§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. [2009, c. 434, §46 (RPR).]

SECTION HISTORY

2009, c. 434, §46 (RPR).

Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.