{"data":{"id":"us-me/36-m.r.s.-3207","jurisdiction":"us-me","citation":"36 M.R.S. §3207","heading":"Collection of tax","body":"Every supplier and retailer paying or becoming liable to pay the tax imposed by this chapter shall charge and collect the tax at the applicable rate.\nEvery licensed user shall remit tax on all special fuels purchased and not used for heating, industrial use or for off-highway use, when the special fuel has not been subjected to the special fuel tax.","path":["TITLE 36: TAXATION","PART 5: MOTOR FUEL TAXES","CHAPTER 459: SPECIAL FUEL TAX ACT"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec3207.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"0e63efd811a67c7bc28e6d1109c5482612f637f4ec51953f905141785e988548","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-3206","next":"us-me/36-m.r.s.-3208"},"notice":"GroundRules: Original legal text. Not legal advice."}