Sec. 1. 36 MRSA §3202, sub-§1-A is enacted to read:

1-A.__Biodiesel fuel.__"Biodiesel fuel" means a replacement for diesel fuel that burns more cleanly than diesel fuel and is made from natural, renewable sources such as new and used vegetable oils and animal fats.

Sec. 2. 36 MRSA §3204-A, sub-§7, as amended by PL 1997, c. 738, §11, is further amended to read:

7. Kerosene for retail sale. Kerosene delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207, rather than by the supplier; and

Sec. 3. 36 MRSA §3204-A, sub-§8, as enacted by PL 1997, c. 738, §11, is amended to read:

8. Dyed fuel. Dyed fuel.; and

Sec. 4. 36 MRSA §3204-A, sub-§9 is enacted to read:

9.__Biodiesel fuel.__Biodiesel fuel.

SUMMARY

This bill defines biodiesel fuel and exempts it from the special fuel tax.