‘Sec. 1. 10 MRSA §1020-C, sub-§1, ¶¶A and B, as enacted by PL 2011, c. 211, §14, are amended to read:
A. "Eligible dealer" means a motor vehicle oil dealer that has reported and paid sold or distributed motor vehicle oil outside the State on which the motor vehicle oil premium was imposed under by section 1020, subsection 6-A on motor vehicle oil sales or distributions.
B. "Eligible premium" means a premium that has been reported and paid by an eligible a motor vehicle oil dealer to the State Tax Assessor on motor vehicle oil that was subsequently sold or distributed by that an eligible dealer outside the State during the relevant reimbursement period.
Sec. 2. 10 MRSA §1020-C, sub-§2, as enacted by PL 2011, c. 211, §14, is amended to read:
2. Annual application for reimbursement. An eligible dealer shall submit a claim for reimbursement of eligible premiums on motor vehicle oil sold by that dealer outside the State on a form prescribed by the State Tax Assessor no later than March 31st annually. An application filed in 2011 or 2012 may include a reimbursement request for eligible premiums paid from October 1, 2009 to December 31, 2011. Reimbursement claims submitted beginning in 2013 may be made only for eligible premiums paid in the immediately preceding calendar year. All applications for reimbursement must be made under penalties of perjury. For purposes of this subsection, an application for reimbursement is considered a return, as defined in Title 36, section 111, subsection 4.’