36 §3208-A. Refund to political subdivisions - Maine Statutes

Title 36: TAXATION

Part 5: MOTOR FUEL TAXES

Chapter 459: SPECIAL FUEL TAX ACT

§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).