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MAINE STATUTES AND CODES
36 §3207. Collection of tax
Title 36: TAXATION
Part 5: MOTOR FUEL TAXES
Chapter 459: SPECIAL FUEL TAX ACT
§3207. Collection of tax
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. [1999, c. 733, §17 (AFF); 1999, c. 733, §9 (AMD).]
Every 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. [1983, c. 94, Pt. D, §6 (NEW).]
SECTION HISTORY
1983, c. 94, §§D6,9 (NEW). 1985, c. 127, §1 (AMD). 1993, c. 670, §7 (AMD). 1999, c. 414, §31 (AMD). 1999, c. 733, §17 (AFF). 1999, c. 733, §9 (AMD).