2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 459: SPECIAL FUEL TAX ACT
36 §3208-A. Refund to political subdivisions
Part 5: MOTOR FUEL TAXES
§3208-A. Refund to political subdivisions
Any political subdivision of the State that buys and uses special fuel and that has paid a tax as provided by this chapter on that fuel is eligible for reimbursement in the amount of the tax paid. By contractual agreement, any agency of this State or political subdivision of this State may assign to another person its right to receive funds under this section. A refund application on a form prescribed by the State Tax Assessor must be filed to claim a refund pursuant to this section. Applications for refunds must be filed with the State Tax Assessor within 12 months from the date of purchase. [2007, c. 438, §79 (AMD).]
SECTION HISTORY
1983, c. 438, §5 (NEW). 1987, c. 456, §2 (AMD). 2005, c. 664, §M1 (AMD). 2007, c. 438, §79 (AMD).
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