Maine § 3204-A. - Exemptions
Full text of Maine Maine Revised Statutes § 3204-A. — Exemptions, with citation guidance and answers to common questions.
§ 3204-A.. Exemptions
The following fuels are exempt from the tax imposed by section 3203: [PL 1995, c. 271, §7 (NEW).]
1. Single lot.
2. Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes;
2-A. Sales for resale. Special fuel sold for resale to a licensed supplier or low-energy fuel sold for resale to a licensed retailer;
3. Political subdivision. Special fuel sold in bulk to this State or any political subdivision of this State;
4. Preclusion by federal law. Special fuel sold or used in such form or under such circumstances as precludes the collection of tax by reasons of federal law;
5. Exportation. Special fuel sold only for exportation from this State by a licensed supplier;
6. Generation. Special fuel sold to a person for the generation of power for resale or manufacturing;
7. Kerosene for retail sale. Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207, rather than by the supplier;
8. Dyed fuel. Dyed fuel; and
9. Self-produced biodiesel fuel. Biodiesel fuel that is produced by an individual and used by that same individual or a member of that individual's immediate family.
Frequently Asked Questions About Maine § 3204-A.
What does Maine Revised Statutes § 3204-A. cover?
Section 3204-A. ("Exemptions") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 3204-A.?
A common citation format is "Maine Revised Statutes § 3204-A." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 3204-A. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.