Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 501 - REPORTING UNDER GASOLINE TAX ACT
Section 125-501-02 - Transfers on consignment

Current through 2024-38, September 18, 2024

Where gasoline is delivered by a distributor on consignment basis to a consumer or to a retail outlet, whether such retail outlet is wholly owned by the distributor or not, it shall be considered to have been "distributed" within the meaning of the Gasoline Tax Act.

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