Maine Revenue Services Revises Gasoline Excise Tax Bulletin

Maine Revenue Services issued a revised excise tax bulletin providing updated guidance on the administration of the Gasoline Tax Act under Title 36, Chapter 451 of the Maine Revised Statutes. The bulletin outlines statutory definitions, licensing requirements, monthly filing and payment obligations, exemptions, shrinkage allowances, and refund programs applicable to distributors, exporters, importers, wholesalers, and retail dealers. The guidance confirms that the gasoline excise tax rate remains 30 cents per gallon, with a reduced 3.4 cents per gallon rate for gasoline used to propel jet or turbojet engines. The bulletin also provides procedural instructions for electronic filing and refund claims ...