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United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 3203-C: Inventory tax, 2001

If the tax rate increases, certain inventory holders must pay an inventory tax; if the rate decreases, they may claim a refund or credit.

Source excerpt

fuel taxinventory tax
Jurisdiction
United States — Maine
Structure
1 provisions
Official identity
Year 2001
Dates
Enacted 2001 · Source version 1 Oct 2025
More statute details
Dates
Enacted 2001 · Source version 1 Oct 2025
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01

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“If the tax rate increases, certain inventory holders must pay an inventory tax; if the rate decreases, they may claim a refund or credit.”

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02

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    Enacted 2001 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Inventory tax

If the tax rate increases, certain inventory holders must pay an inventory tax; if the rate decreases, they may claim a refund or credit.

Section 3203-C

04

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Source record from legislature.maine.gov · Enacted 2001 · Source version 1 Oct 2025

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Provision
§ 3203-CInventory taxProvision

Source excerpt

If the tax rate increases, certain inventory holders must pay an inventory tax; if the rate decreases, they may claim a refund or credit.

On the date that any increase in the rate of tax imposed under this chapter takes effect, an inventory tax is imposed upon all distillates that are held in inventory by a supplier, wholesaler or retail dealer as of the end of the day prior to that date on which the tax imposed by section 3203, subsection 1‑B has been paid. The inventory tax is computed by multiplying the number of gallons of tax-paid fuel held in inventory by the difference between the tax rate already paid and the new tax rate. Suppliers, wholesalers and retail dealers that hold such tax-paid inventory shall make payment of the inventory tax on or before the 15th day of the next calendar month, accompanied by a form prescribed and furnished by the State Tax Assessor. In the event of a decrease in the tax rate, the supplier, wholesaler or retail dealer is entitled to a refund or credit, which must be claimed on a form designed and furnished by the assessor. [PL 2009, c. 652, Pt. B, §8 (AMD); PL 2009, c. 652, Pt. B, §9 (AFF).]
Section 3203-CVerify source

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  • 1 Oct 2025 · currentEnglish

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