Sec. GGG-7. 36 MRSA §2625, as amended by PL 2005, c. 248, §3, is further amended to read:

§2625. Return and payment

Every railroad company incorporated under the laws of this State or doing business in this State shall file with the State Tax Assessor annually, on or before April 15th, a railroad excise tax return, on a form prescribed by the State Tax Assessor. The tax must be paid in equal installments on the next June 15th, September 15th and December 15th. Except as otherwise provided in subsection 1, the Treasurer of State shall deposit all taxes paid under this chapter into the Railroad Preservation and Assistance Fund State Transit, Aviation and Rail Transportation Fund account established under Title 23, section 7103 7103-A.

1. Railroad Freight Service Quality Fund. The Treasurer of State shall each year deposit $20,000 of the taxes paid under this chapter in the Railroad Freight Service Quality Fund established under Title 35-A, section 1711.

This subsection is repealed 90 days after the adjournment of the Second Regular Session of the 123rd Legislature.

Sec. GGG-8. 36 MRSA §2903-E is enacted to read:

§2903-E.__Distribution of gasoline tax revenues to State

Transit, Aviation and Rail Transportation Fund

An amount equal to $100,000 per year of gasoline taxes that are attributable to statewide transit efforts must be deposited into the State Transit, Aviation and Rail Transportation Fund account of the Department of Transportation no later than July 30th of each fiscal year, except that in fiscal year 2005-06 the deposit may be no later than October 31, 2005.

Sec. GGG-9. 36 MRSA §2912, as amended by PL 1979, c. 378, §23, is further amended to read:

§2912. Records and reports regarding sales of fuels for

aeronautical purposes

The Effective October 1, 2005, the tax received by the State on internal combustion engine fuels which that are sold to be used for aeronautical purposes shall must accrue to the General Fund State Transit, Aviation and Rail Transportation Fund. The