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An Act To Exempt from Taxation Biodiesel Fuel Produced for Personal Use
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §3204-A, sub-§7, as amended by PL 2003, c. 588, §13, is further amended to read:
 
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; and
Sec. 2. 36 MRSA §3204-A, sub-§8, as enacted by PL 1997, c. 738, §11, is amended to read:
 
8. Dyed fuel. Dyed fuel.; and
Sec. 3.  36 MRSA §3204-A, sub-§9  is enacted to read:
 
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.
Sec. 4. Application. This Act applies to sales made on or after October 1, 2009.
 
Effective September 12, 2009