‘Sec. 1. 36 MRSA §1760, sub-§8, as amended by PL 2011, c. 548, §16, is further amended to read:
8. Certain motor fuels. Sales of:
A. Motor fuels upon which a tax at the maximum rate for highway use pursuant to Part 5 or a comparable tax of another state or a province of Canada has been paid , except as provided by paragraph E; or
B. Internal combustion engine fuel, as defined in section 2902, bought and used for the purpose of propelling jet engine aircraft . ; or
E. Internal combustion engine fuel or special fuel for which a person has received a refund under section 2908 or 3218.’