PART AAA

Sec. AAA-1. 36 MRSA §2903, sub-§4, śC, as enacted by PL 1997, c. 738, §4, is amended to read:

C. Sold in bulk to any agency of this State or any political subdivision of this State;

Sec. AAA-2. 36 MRSA §2910-A, as amended by PL 1987, c. 456, §1, is repealed.

Sec. AAA-3. 36 MRSA §2910-B is enacted to read:

§2910-B.__Refund to state agencies and political subdivisions

Any agency of this State and any political subdivision of this State that buys and uses internal combustion engine fuel and that has paid a tax as provided by this chapter must be reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a statement accompanied by the original invoices showing the purchases.__By contractual agreement, an agency of this State or a political subdivision of this State may assign to another person its right to receive refunds under this section.__ Applications for refunds must be filed with the assessor within 12 months from the date of purchase.

Sec. AAA-4. State gas tax exemption calculation and transfer. Notwithstanding any other provision of law, the State Budget Officer shall calculate the amount of savings in this Part due to the gasoline tax savings for certain purchases by the State and transfer the amounts by financial order upon approval by the Governor. These transfers are considered adjustments to appropriations and allocations in fiscal years 2005-06 and 2006-07. The State Budget Officer shall provide the Joint Standing Committee on Appropriations and Financial Affairs a report of the transferred amounts no later than November 1, 2005 and November 1, 2006.

Sec. AAA-5. Appropriations and allocations. The following appropriations and allocations are made.