Me. Stat. tit. 36 § 3207

Current through 131st (2023-2024) Legislature Chapter 634

Section 3207 - Collection of tax

Every supplier and retailer paying or becoming liable to pay the tax imposed by this chapter shall charge and collect the tax at the applicable rate. [1999, c. 733, §9 (AMD); 1999, c. 733, §17 (AFF).]

Every licensed user shall remit tax on all special fuels purchased and not used for heating, industrial use or for off-highway use, when the special fuel has not been subjected to the special fuel tax. [1983, c. 94, Pt. D, §6 (NEW).]

36 M.R.S. § 3207

1983, c. 94, §§D6,9 (NEW) . 1985, c. 127, § 1 (AMD) . 1993, c. 670, § 7 (AMD) . 1999, c. 414, § 31 (AMD) . 1999, c. 733, § 17 (AFF) . 1999, c. 733, § 9 (AMD) .