The Treasurer of State shall deposit all use taxes received for fuel consumed by vehicles operating on rails and qualifying for a fuel tax refund under section 3218 and taxed under this chapter into the Multimodal Transportation Fund account established in Title 23, section 4210‑B.
Deposit of use taxes paid on certain fuels
36 M.R.S. § 1865, under USE TAX.
36 M.R.S. § 1865