Code of Maine Rules
29 - DEPARTMENT OF THE SECRETARY OF STATE
250 - BUREAU OF MOTOR VEHICLES
Bureau of Motor Vehicles
Chapter 165 - THE ADMINISTRATION OF THE INTERNATIONAL FUEL TAX AGREEMENT AND THE INTRASTATE FUEL TAX PROGRAM
Section 250-165-O - TAX RETURNS
Current through 2024-38, September 18, 2024
A licensee's tax return will consist of two parts. The first part is a miles per gallon (MPG) calculation determined by dividing total miles traveled in all jurisdictions by total gallons of fuel consumed in all jurisdictions. The MPG calculation must be carried to two decimal places. MPG must be calculated for each fuel type. Licensees will be provided separate tax returns for each fuel type.
The second part consists of the tax and refund calculation by jurisdiction. The licensee must report the following information by jurisdiction.
a. total miles
b. taxable miles
c. taxable gallons (taxable miles divided by MPG)
d. tax paid gallons purchased and consumed in qualified vehicles
e. tax rate
f. net taxable gallons (c - d)
g. tax due or refund
h. interest
i. total due or refund
The taxes or refunds due to each jurisdiction must be summed. If the net amount is positive, this is the amount the licensee owes. If the net amount is negative, this is the amount to be refundedor credited to the licensee. If the licensee owes additional taxes, the licensee must make a single payment. Checks should be made payable to the Maine Secretary of State.
If a licensee paid more tax for the quarter than their tax liability, any resulting credit will be carried forward to the next reporting period unless the licensee specifically requests a refund.
