§1952. Payment of tax

The taxes imposed by chapters 211 to 225 shall be on sales of tangible personal property and taxable services are due and payable at the time of the sale; or, in the case of tax on rental for living quarters or rental of automobiles rented on a short- term basis, at the time the rental is payable. Upon such terms and conditions as the State Tax Assessor may prescribe, he the assessor may permit a postponement of payment to a date not later than the date when on which the sales so taxed are required to be reported. For cause, the State Tax Assessor may abate all or any part of the taxes.

Sec. 15. 36 MRSA §2902, sub-§4, as enacted by PL 1967, c. 94, §4, is repealed.

Sec. 16. 36 MRSA §2909, as amended by PL 1965, c. 479, §1, is repealed and the following enacted in it place:

§2909. Refund of entire tax paid by certain common carriers

A person engaged in furnishing common carrier passenger service under an operating authority license issued pursuant to Title 29-A, section 552 is entitled to reimbursement of the tax paid on internal combustion engine fuel used by that person in locally encouraged vehicles.__For purposes of calculating reimbursement due pursuant to this section, internal combustion engine fuel used in a person's locally encouraged vehicles is presumed to bear the same proportional relationship to internal combustion engine fuel used in all of the person's passenger vehicles that the person's commutation__fare revenue derived from service provided by locally encouraged vehicles bears to the person's total passenger fare revenue.__"Commutation fare revenue" means revenue attributable to fares of 60__or less and fares paid for commutation or season tickets for single trips of less than 30 miles or for commutation tickets for one month or less. "Total passenger fare revenue" means all revenue attributable to the claimant's passenger operations.__"Locally encouraged vehicles" means buses upon which no excise tax is collected under section 1483, subsection 13.

Applications for refunds must be filed with the State Tax Assessor, on a form prescribed by the assessor and accompanied by the original invoices showing those purchases, within 9 months from the date of purchase.__A refund may not be issued under this section unless the claimant's commutation fare revenue derived