An Act To Reduce the Tax Paid on Mahogany Quahogs
Maine Legislature, Session 121, LD 0402
Committee: Marine Resources
Sponsors: DAMON, KAELIN, HALL
Amends: 12 MRSA §6731-A, 36 MRSA §4712, 36 MRSA §4715

Legislative Document 
No. 402 
S.P.139 
In Senate, January 30, 2003 
An Act To Reduce the Tax Paid on Mahogany Quahogs 
Reference to the Committee on Marine Resources suggested and ordered printed. 
Presented by Senator DAMON of Hancock. 
Cosponsored by Representative KAELIN of Winterport and 
JOY J. O'BRIEN 
Secretary of the Senate 
Senator: HALL of Lincoln, Representatives: DUG A Y of Cherryfield, McLAUGHLIN of Cape 
Elizabeth. 
Printed on recycled paper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 12 MRSA §6731-A, sub-§5, as enacted by PL 1991, c. 
561, §l, is amended to read: 
5. 
Tozin Monitoring Fund. 
The Toxin Monitoring Fund is 
established wi thin the department. 
The commissioner shall use 
any money credited to the Toxin Monitoring Fund eHelas:i:vely for 
the collection of samples required under this section to monitor 
the level of paralytic shellfish toxin in mahogany quahogs. 
Any 
money credited to the Toxin Monitoring Fund that is in excess of 
the amount needed to monitor the level of paralytic shellfish 
toxin in mahogany guahogs must be used to provide research, 
population studies and support of the mahogany Quahog fishery. 
All money in the Toxin Monitoring Fund is subject to allocation 
by the Legislature. 
The Toxin Monitoring Fund may not lapse but 
must carry forward to be used for the same 
~aF~ese purposes. 
Nothing in this subsection prohibits the commissioner from using 
other funds budgeted by the department to carry out the purposes 
of this section. 
Sec. 2. 36 MRSA §4712, as enacted by PL 1987, c. 513, §10, is 
amended to read: 
§47l2. 
Rate of tax 
An excise tax of $lT6G 2Q£ per bushel of mahogany quahogs is 
levied upon the dealer and imposed at the point of first sale of 
this species. 
Sec. 3. 36 MRSA §4715, as amended by PL 1991, c. 376, §61, is 
further amended to read: 
§47l5. 
Dealer reports of purchases and payment of taxes 
Every dealer shall keep, as a part of permanent records, a 
record of all mahogany quahogs purchased at point of first sale. 
These records must be open for 
inspection by the State Tax 
Assessor at all times. 
Every dealer shall, on or before the last 
day of each month, render a report to the State Tax Assessor, 
stating the number of bushels purchased by the dealer during the 
preceding calendar month, on forms to be furnished by the State 
Tax Assessor, and, at the same time, shall pay to the State Tax 
Assessor the tax of $lT6G 2Q£ per bushel on all mahogany quahogs 
reported as purchased. 
If it appears to the State Tax Assessor 
from inspection of records or otherwise that an additional tax is 
due or overpayment of tax has been made, additional assessments 
or refunds must be made by the State Tax Assessor to the dealer. 
Page l-LR16l6(1) 
Sec. 4. 36 MRS A §4718, as enacted by PL 1991, c. 561, §2, is 
amended to read: 
§4718. 
Contributions; Toxin Monitoring Fund 
The State Tax Assessor shall determine annually the total 
amount of tax revenue collected under this chapter. 
The State 
Tax Assessor shall deduct the cost of administering the mahogany 
quahog tax from those revenues and report the remainder to the 
Treasurer of State, who shall credit that amount to the Toxin 
Monitoring 
Fund 
established 
in 
Title 
12, 
section 
6731-11., 
subsection 5T-~£~-~~-Ra~-~~~~-$leTGGG-may-~-eFeai~ea 
~a-~~~~-ia-aRy-~~,--~-eallee~ea-~£a~-~~-ia-e*eess 
a~-$leTGGG-mQs~-Be-eFeai~ea-~a-~Re-GeReFal-~QRa. 
SUMMARY 
This bill reduces the tax on mahogany quahogs landed in the 
State from $1.20 per bushel to 50¢ per bushel. 
Additionally, the 
bill requires 
that all 
revenues 
received 
from 
this 
tax 
be 
credited to the Toxin Monitoring Fund and that any money not used 
for monitoring the level of paralytic shellfish toxin in mahogany 
quahogs be used for research, population studies and support of 
the mahogany quahog fishery.