A monthly refund application on a form prescribed by the assessor may be filed at the close of any month to claim a refund pursuant to this section.__Interest must be paid at the rate determined pursuant to section 186, calculated from the date of receipt of the monthly claim, for all proper claims not paid within 30 days of receipt.__Nothing in this paragraph may be construed to relieve the applicant from filing quarterly reports as prescribed in section 3209.

All fuel qualifying for a refund under this section is subject to the use tax imposed by chapter 215.

Sec. 18. 36 MRSA §3219-A, sub-§1, śC, as enacted by PL 1995, c. 271, §11, is amended to read:

C. Inspect the books and records of any supplier, user, distributor retailer or importer;

Sec. 19. 36 MRSA §3235, as amended by PL 1999, c. 414, §32, is further amended to read:

§3235. Tax a debt; recovery; preference

The taxes, interest and penalties imposed by chapters 7, 451, 453 and 459, from the time the same they are due, are personal debt of the supplier, distributor, importer, motor carrier or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State, and have preference in any distribution of the assets of the taxpayer, whether in bankruptcy, insolvency or otherwise. The proceeds of any judgment obtained must be paid to the State Tax Assessor.

Sec. 20. 36 MRSA §4070, as amended by PL 1991, c. 546, §28, is repealed and the following enacted in its place:

§4070. Extension of time for filing return

1.__General.__The State Tax Assessor may grant a reasonable extension of time for filing a return required by this chapter, on terms and conditions the assessor may require, as long as