An Act To Extend the Period of Time for Persons Who Purchase Special Fuel and Gasoline for Off-highway Use To Apply for the Special Fuel and Gasoline Tax Refunds

Sec. 1. 36 MRSA §2908, 2nd ¶,  as amended by PL 2007, c. 438, §70, is further amended to read:

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 claim, for all proper claims not paid within 30 days of receipt. Applications for refunds must be filed with the assessor within 12 18 months from the date of purchase.

Sec. 2. 36 MRSA §3218, 2nd ¶,  as amended by PL 2007, c. 438, §87, is further amended to read:

A refund application on a form prescribed by the 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 claim, for all valid claims not paid within 30 days of receipt. Applications for refunds must be filed with the assessor within 12 18 months from the date of purchase.

summary

This bill extends from 12 months to 18 months the period of time within which an application for a refund of taxes paid on internal combustion engine fuel or on special fuel may be made by a person who purchases and uses the fuel for any use other than the operation of a registered motor vehicle on the highways of the State and has paid the tax imposed on that fuel for highway use.