LD 134
pg. 1
LD 134 Title Page An Act to Amend the Laws Governing the Reporting Provisions Regarding Gasoline ... Page 2 of 2
Download Bill Text
LR 202
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 36 MRSA §2903-A, as amended by PL 1999, c. 127, Pt. A, §50,
is further amended to read:

 
§2903-A. Finding of fact

 
The Legislature makes a finding of fact that the percentage
relationship of "gasoline tax" paid by that segment of the
nonhighway gasoline user, the motorboat user, is not less than
2.00% of the total "gasoline tax" revenue. Based on this
legislative finding of fact, there is set aside 2.00% of the
total excise tax, not to exceed $2,000,000, on internal
combustion engine fuel sold or used within the State, but not
including internal combustion engine fuel sold for use in the
propulsion of aircraft. From this 2.00% allocation is deducted
the refunds paid out under section 2908 to purchasers and users
of internal combustion engine fuel for commercial motorboats; 20%
of the balance of 2.00% after paying out such refunds must be
paid to the Treasurer of State to be made available to the
Commissioner of Marine Resources for the purpose of conducting
research, development and propagation activities by the
department, and it is the responsibility of the Commissioner of
Marine Resources to select activities and projects that will be
most beneficial to the commercial fisheries of the State as well
as the development of sports fisheries activities in the State;
the remaining 80% of the balance of 2.00% after paying out such
refunds must be credited to the Boating Facilities Fund,
established under Title 12, section 1896, within the Maine State
Bureau of Parks and Lands. The State Tax Assessor shall certify
to the State Controller, on or before the 15th day of each month,
the amounts to be credited under the previous sentence, as of the
close of the State Controller's records for the previous month.
When refunds paid to purchasers and users of internal combustion
engine fuel for commercial motorboats in any month exceed 2.00%
of gasoline tax revenues for that month, such excess must be
carried forward in computing amounts to be credited to the
Department of Marine Resources and to the Boating Facilities Fund
under this section for the succeeding month or months. Funds
credited to the Department of Marine Resources must be allocated
by the joint standing committee of the Legislature having
jurisdiction over appropriations and financial affairs. The
Bureau of Parks and Lands, the Department of Marine Resources,
the Department of Inland Fisheries and Wildlife and the
Department of Transportation shall devise and agree to a system
for determining the percentage of the gasoline tax and special
fuels tax that results from fuel purchases for boating uses and
whether those uses are for pleasure or commerce and for salt or
freshwater boating. The Bureau of Parks and Lands shall ensure
that proper records are kept to provide input for this system.


LD 134 Title Page Top of Page Page 2 of 2