GroundRules
Browse Maine
Read the original sections, or search by topic.
- 36 M.R.S. §3031 · Tax Assessor may estimate fuel used
- 36 M.R.S. §3032 · Retention of records by users
- 36 M.R.S. §3033 · Injunction; priority
- 36 M.R.S. §3034 · Discontinuance as a licensed user
- 36 M.R.S. §3035 · Use fuel dealer license; reports; tax
- 36 M.R.S. §3036 · Refunds of taxes erroneously or illegally collected
- 36 M.R.S. §3036-A · Credit for tax paid on worthless accounts
- 36 M.R.S. §3037 · Refund of taxes for certain common carriers
- 36 M.R.S. §3038 · Failure to file statement; false statement
- 36 M.R.S. §3039 · Additional violations
- 36 M.R.S. §3040 · Fuel use tax; compact
- 36 M.R.S. §3091 · Purposes -- Article I
- 36 M.R.S. §3092 · Definitions -- Article II
- 36 M.R.S. §3093 · Governing principle -- Article III
- 36 M.R.S. §3094 · How fuel consumed to be ascertained -- Article IV
- 36 M.R.S. §3095 · Imposition of tax -- Article V
- 36 M.R.S. §3096 · Reports -- Article VI
- 36 M.R.S. §3097 · Credit for payment of fuel taxes -- Article VII
- 36 M.R.S. §3098 · Additional tax or refund -- Article VIII
- 36 M.R.S. §3099 · Entry into force and withdrawal -- Article IX
- 36 M.R.S. §3100 · Construction and severability -- Article X
- 36 M.R.S. §3151 · Ratification
- 36 M.R.S. §3152 · Administrator defined
- 36 M.R.S. §3153 · Limitation
- 36 M.R.S. §3201 · Short title
- 36 M.R.S. §3202 · Definitions
- 36 M.R.S. §3203 · Tax levied; consignment sales; credited to Highway Fund; allowance for losses
- 36 M.R.S. §3203-A · Special fuel; exemption
- 36 M.R.S. §3203-B · Inventory tax
- 36 M.R.S. §3203-C · Inventory tax
- 36 M.R.S. §3204 · Licenses
- 36 M.R.S. §3204-A · Exemptions
- 36 M.R.S. §3204-B · Dyed fuel; prohibition on highway use
- 36 M.R.S. §3205 · Registered supplier
- 36 M.R.S. §3206 · Licenses; users
- 36 M.R.S. §3207 · Collection of tax
- 36 M.R.S. §3208 · Credit; users
- 36 M.R.S. §3208-A · Refund to government agencies and political subdivisions
- 36 M.R.S. §3209 · Reports; International Fuel Tax Agreement; payment of tax; allowance for losses
- 36 M.R.S. §3210 · Application of tax in special cases
- 36 M.R.S. §3211 · Cancellation of licenses, registrations
- 36 M.R.S. §3212 · Discontinuance
- 36 M.R.S. §3213 · Refunds of taxes erroneously or illegally collected
- 36 M.R.S. §3214 · Credit for tax paid on worthless accounts
- 36 M.R.S. §3215 · Refund of taxes for certain common carriers
- 36 M.R.S. §3216 · Failure to file statement; false statement
- 36 M.R.S. §3217 · Additional violations
- 36 M.R.S. §3218 · Refund of tax in certain cases, time limit
- 36 M.R.S. §3218-A · Refunds of tax for fuel used by railroads
- 36 M.R.S. §3219 · Purpose
- 36 M.R.S. §3219-A · Enforcement; penalties
- 36 M.R.S. §3220 · Fuel use tax; compact
- 36 M.R.S. §3221 · Tax levied
- 36 M.R.S. §3222 · Reporting and remitting tax
- 36 M.R.S. §3223 · Enforcement
- 36 M.R.S. §3223-A · Inventory tax; special fuel
- 36 M.R.S. §3224 · Inventory tax; special fuel
- 36 M.R.S. §3231 · Taxes held in trust for the State Tax Assessor
- 36 M.R.S. §3232 · Notice to segregate trust funds
- 36 M.R.S. §3233 · Revocation of registration
- 36 M.R.S. §3234 · Misappropriation of trust funds
- 36 M.R.S. §3235 · Tax a debt; recovery
- 36 M.R.S. §3236 · Warrant; request for
- 36 M.R.S. §3237 · Issuance
- 36 M.R.S. §3238 · Lien of tax
- 36 M.R.S. §3239 · Form and effect
- 36 M.R.S. §3240 · Priority of tax
- 36 M.R.S. §3241 · Enforcement of lien
- 36 M.R.S. §3242 · Injunctions
- 36 M.R.S. §3291 · Purpose and principle
- 36 M.R.S. §3292 · Definitions
- 36 M.R.S. §3293 · Taxation of motor fuels
- 36 M.R.S. §3294 · Application of the agreement
- 36 M.R.S. §3295 · Fuel user licensing
- 36 M.R.S. §3296 · Reporting
- 36 M.R.S. §3297 · Tax-paid purchases
- 36 M.R.S. §3298 · Base-jurisdiction accounting
- 36 M.R.S. §3299 · Motor vehicle identification
- 36 M.R.S. §3300 · Records requirements
- 36 M.R.S. §3301 · Auditing
- 36 M.R.S. §3302 · Appeal procedures
- 36 M.R.S. §3303 · Credit and refunds
- 36 M.R.S. §3304 · Entry and withdrawal
- 36 M.R.S. §3305 · Expulsion of a member
- 36 M.R.S. §3306 · Agreement amendments and interpretations
- 36 M.R.S. §3307 · Adoption of administrative procedures
- 36 M.R.S. §3308 · Administration
- 36 M.R.S. §3311 · Purpose and principles
- 36 M.R.S. §3312 · Authority of the State Tax Assessor
- 36 M.R.S. §3313 · Scope of the agreement; conflict
- 36 M.R.S. §3314 · Content of the agreement
- 36 M.R.S. §3321 · Annual adjustment of tax rates
- 36 M.R.S. §3401 · Definitions
- 36 M.R.S. §3402 · Applicability of provisions
- 36 M.R.S. §3403 · Inspection of documents filed with State Tax Assessor
- 36 M.R.S. §3404 · Lien for taxes
- 36 M.R.S. §3461 · Property taxable; exemptions
- 36 M.R.S. §3462 · Tax on Class A
- 36 M.R.S. §3463 · Tax on Class B
- 36 M.R.S. §3464 · Tax on Class C