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| 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. |
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| | 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. |
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| | All fuel that qualifies for a refund under this section is | subject to the use tax imposed by chapter 215. |
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| | Sec. C-1. 5 MRSA §121, as amended by PL 1975, c. 771, §34, is | further amended to read: |
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| §121. Office; bond; salary; deputy; fees |
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| | 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 |
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| 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. |
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| | The Treasurer of State shall may not receive no any other fee, | emolument or perquisite in addition to his the salary. |
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| | 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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