The bill deletes a redundant definition of the term "person" from the Gasoline Tax Act. The same term is defined for all taxes in the general provisions of the tax laws.

The bill replaces outdated references to state and federal statutes governing highway common carriers. The Public Utilities Commission no longer regulates highway common carriers and the federal excise tax no longer applies to highway transportation. The bill substitutes a cross-reference to the statute that imposes the current operating authority license requirement and incorporates the relevant language of the repealed federal law into Maine law. The bill also clarifies the formula for computing the amount of the refunds authorized by the statute, eliminates redundant verbiage and gender-specific language.

The bill corrects inappropriate references to "distributor" in the Special Fuel Tax Act. "Distributor" is not defined in the Maine Revised Statutes, Title 36, chapter 459 and is defined elsewhere in Title 36 to mean a different category of persons from what is intended here.

The bill corrects inappropriate references to "internal combustion engine fuel" in the Special Fuel Tax Act. "Internal combustion engine fuel" is not defined in Title 36, chapter 459 and is defined elsewhere in Title 36 to mean a different type of fuel from what is intended here. The bill also removes superfluous verbiage and corrects grammatical errors.

The bill corrects an inappropriate reference to "distributor" in the Special Fuel Tax Act. "Distributor" is not defined in Title 36, chapter 459 and is defined elsewhere in Title 36 to mean a different category of persons from what is intended here.

The bill eliminates an obsolete reference to the gasoline road tax law, which has been repealed.

The bill establishes an automatic extension to file an estate tax return equivalent to the federal extension and limits the filing extension to 8 months in all other cases. These changes provide a statutory basis for policies that have been implemented administratively.