CHAPTER 262
S.P. 228 - L.D. 797
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §3203, as repealed and replaced by PL 1995, c. 271, §5, is amended to read:
§3203. Tax levied; consignment sales; credited to Highway Fund
Except as provided in section 3204-A, an excise tax is levied and imposed on all suppliers of special fuel sold and on all users of special fuel used in this State for each gallon of distillate at the rate of 20¢ per gallon and for each gallon of low-energy fuel at the rate of 18¢ per gallon. When special fuel is delivered by a supplier on a consignment basis to a consumer or to a retail outlet, whether or not the retail outlet is wholly owned by the supplier, it is considered to have been "sold" within the meaning of this Act. All taxes and fines collected under this chapter must be credited to the Highway Fund. An allowance of not more than 1% from the amount of propane received by the distributor, plus 1% on all transfers in vessels, tank care or full tank truck loads by a distributor in the regular course of business from one of the distributor's places of business to another of the distributor's places of business within the State, may be allowed by the State Tax Assessor to cover the loss through shrinkage, evaporation or handling sustained by the distributor.
Effective September 19, 1997, unless otherwise indicated.
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