Sec. 1. 12 MRSA c. 421, sub-c. 2, as amended, is repealed.

Sec. 2. 32 MRSA §10015, last ¶, as enacted by PL 1989, c. 845, §14 and amended by PL 1999, c. 547, Pt. B, §78 and affected by §80, is further amended to read:

The jurisdiction to suspend or revoke certificates conferred by this section is concurrent with that of the District Superior Court. Civil penalties accrue to the Ground Water Oil Clean-up Fund. Any nonconsensual action under subsection 2-A taken under authority of this section may be imposed only after a hearing conforming to the requirements of Title 5, chapter 375, subchapter IV 4, and is subject to judicial review exclusively in the District Superior Court in accordance with Title 5, chapter 375, subchapter VII 7, substituting the term "District Court" for "Superior Court," notwithstanding any other provision of law.

Sec. 3. 36 MRSA §5219-X, as enacted by PL 2003, c. 698, §1, is amended to read:

§5219-X. Biofuel commercial production and commercial use

1. Definition. As used in this section, unless the context otherwise indicates, the term "biofuel" means any commercially produced liquid or gaseous product or energy source gas used to propel motor vehicles or otherwise substitute for liquid or gaseous fuels that is derived from agricultural crops or residues or from forest products or byproducts, as distinct from petroleum or other fossil carbon sources. "Biofuel" includes, but is not limited to, ethanol, methanol derived from biomass, levulinic acid, biodiesel, pyrolysis oils from wood, hydrogen or methane from biomass, or combinations of any of the above that may be used to propel motor vehicles either alone or in blends with conventional gasoline or diesel fuels or that may be used in place of petroleum products in whole or in part to fire heating devices or any stationary power device. The biofuel must be offered for sale and income must be derived from the commercial production of biofuel.

2. Credit allowed. A taxpayer engaged in the production of biofuels in the State who has received certification under subsection 4 is allowed a credit against the tax imposed by this Part on income derived during the taxable year from the production of biofuel in the amount of 5¢ per gallon of liquid biofuel or gaseous biofuel with a BTU equivalent to that of one gallon of gasoline that replaces the use of petroleum or liquid fuels derived from other fossil carbon sources. In blends with petroleum or other nonbiofuels, the credit is allowed only on the