Maine Code § 36-3218-A

Refunds of tax for fuel used by railroads
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Beginning July 1, 2004, the assessor shall monitor the amount of refunds paid under section 3218
for fuel consumed by vehicles operating on rails and monitor the amount of use tax paid on fuel
consumed by vehicles operating on rails under chapter 215. [PL 2003, c. 498, §10 (NEW).]

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