{"data":{"id":"us-me/36-m.r.s.-2910","jurisdiction":"us-me","citation":"36 M.R.S. §2910","heading":"Refund of tax less 4¢ per gallon to users of aircraft","body":"A person that buys and  uses internal combustion engine fuel  for the purpose of propelling piston engine aircraft and  that has paid  the tax  imposed by this chapter on that fuel  is entitled to reimbursement in the amount of  the tax paid , less 4¢ per gallon, upon presenting to the State Tax Assessor a  refund application accompanied by the original invoices showing  those purchases. Applications for refunds must be filed with the  assessor within 12 months from the date of purchase.  All fuel that qualifies for a refund under this section is subject to the use tax imposed by chapter 215.","path":["TITLE 36: TAXATION","PART 5: MOTOR FUEL TAXES","CHAPTER 451: GASOLINE TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec2910.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"16c4711392b8565c3fdeaf422ec41cf3b82f5fcfc18c890050ebdb26b43025e0","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-2909","next":"us-me/36-m.r.s.-2910-a"},"notice":"GroundRules: Original legal text. Not legal advice."}