LD 2055
pg. 38
Page 37 of 55 PUBLIC Law Chapter 683 Page 39 of 55
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LR 3065
Item 1

 
A person who purchases and uses internal combustion engine fuel
for any commercial use other than in the operation of a registered
motor vehicle on the highways of this State or, except as provided
in section 2910, in the operation of an aircraft and who has paid
the tax imposed by this chapter on that fuel is entitled to
reimbursement in the amount of the tax paid, less 1__per gallon,
upon presenting to the State Tax Assessor a sworn statement
accompanied by the original invoices or other evidence as the
assessor may require. The statement must show the total amount of
internal combustion engine fuel so purchased and used by that
person for a commercial use other than in the operation of
registered motor vehicles on the highways of this State or in the
operation of aircraft.

 
A refund application on a form prescribed by the State Tax
Assessor must be filed 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.__
Applications for refunds must be filed with the assessor within
12 months from the date of purchase.

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

 
PART C

 
Sec. C-1. 5 MRSA §121, as amended by PL 1975, c. 771, §34, is
further amended to read:

 
§121. Office; bond; salary; deputy; fees

 
The Treasurer of State shall keep his the office at the seat
of government and give the bond required by the Constitution to
the State of Maine, with 2 or more surety companies authorized to

 
transact business therein in the State, as sureties, in the penal
sum of not less than $500,000. Each surety company shall give
bond for only a fractional part of the total penal sum and shall
be held responsible for its proportional share of any loss.

 
The Treasurer of State shall may not receive no any other fee,
emolument or perquisite in addition to his the salary.

 
The chief clerk in the office of the Treasurer of State shall
be is designated as "deputy treasurer of state." In the event of
a vacancy in the office of Treasurer of State, the deputy
treasurer of state shall act as the Treasurer of State until a
Treasurer of State is elected by the Legislature, and the deputy
treasurer
shall give bond to the State, with sureties, to


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