Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 2912 (2026)

Records and reports regarding sales of fuels for aeronautical purposes

✓ current as of May 2026
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The tax received by the State on internal combustion engine fuels that are sold to be used for aeronautical purposes must accrue to the Multimodal Transportation Fund. The necessary expenses of the collection of the tax on such fuels to be used for aeronautical purposes must be deducted.   [PL 2011, c. 649, Pt. E, §7 (AMD).]
SECTION HISTORY
PL 1965, c. 425, §21 (AMD). PL 1969, c. 351 (AMD). PL 1969, c. 498, §18 (RPR). PL 1969, c. 590, §69 (RPR). PL 1979, c. 378, §23 (AMD). PL 2005, c. 457, §GGG9 (AMD). PL 2011, c. 649, Pt. E, §7 (AMD).
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Notes of Decisions
Cited in 1 case, 1973–1973 · leading case: Portland Pipe Line Corp. v. Env't Improvement Comm'n, 307 A.2d 1 (Me. 1973).
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Portland Pipe Line Corp. v. Env't Improvement Comm'n, 307 A.2d 1 (Me. 1973). “Under 36 M.R.S.A. § 2912 revenues derived from taxes on aviation gasoline were originally credited to an aviation fund.”
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