IFTA, Inc. International Fuel Tax Association

Jurisdiction:	Maine
Year of Report:	2021
1) Jurisdiction provides either a refund or an exemption, impose a tax rate different than diesel, or offer an incentive (i.e. producers' or income tax credit):	Yes
2) Jurisdiction offers a refund for tax paid on biodiesel for IFTA carriers:
Effective date of the legislation:	07/01/2009
Brief description of the legislation:	In order to be eligible for a tax refund, the fuel must be at least 90% biodiesel fuel. http://www.mainelegislature.org/ros/LOM/LOM124th/124R1/PUBLIC413_ptW.asp
3) Jurisdiction offers a biodiesel tax exemption for IFTA carriers:	No
Effective date of the legislation:
Brief description of the legislation:
4) Jurisdiction imposes a tax on biodiesel at a rate different than the tax imposed on diesel:	No
Effective date of the biodiesel tax rate:
5) Instructions for the IFTA licensees based in your jurisdiction to report biodiesel use on the IFTA return. :
6) Biodiesel incentive such as a producer's credit or an income tax credit:
Effective date of the legislation:
Type of biodiesel incentive is offered:

2021 Biodiesel Information