reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 2721 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 367: COMMERCIAL FORESTRY EXCISE TAX|36 §2721. Legislative findings

 §2721. Legislative findings The Legislature finds that engaging in commercial forestry is a privilege that results in costs as well as benefits to the State and that persons enjoying that privilege should be subject to the tax imposed by this chapter.   [PL 1985, c. 514, §2 (NEW).]The Legislature further finds that the persons owning 500 acres or more of forest land are typically engaged in commercial forest activity. Historically, that amount of land has been used for administrative efficiency and to delineate the amount of land indicative of management for commercial activity, especially for purposes of the Maine Tree Growth Tax Law and the spruce budworm tax. The activity of growing commercially valuable trees is one which occupies a very long cycle. It is not uncommon that 40 years must pass between the planting of a seedling and the time when the tree will be harvested for commercial use. During that interim, it may at times be difficult to discern any obvious commercial activity taking place on the land. In many instances, the best accepted commercial practice with regard to that forest land is to do nothing other than to allow the trees to follow the natural course of maturation. Experience has shown that it is almost inevitable that a large amount of land containing commercially valuable trees will at some point be harvested for commercial purposes. Owners of such large amounts of land will receive the financial benefit of commercial activity either through the sale of the forest product or through the increased value that the forest product adds to the land when the land is transferred.   [PL 1985, c. 514, §2 (NEW).]SECTION HISTORY PL 1985, c. 514, §2 (NEW).
36 ME Rev Stat § 2722 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 367: COMMERCIAL FORESTRY EXCISE TAX|36 §2722. Annual tax

 §2722. Annual tax An excise tax is imposed upon the privilege of using one's land in commercial forestry enterprise in this State. The tax shall be levied upon owners of commercial forest land and shall be apportioned according to the formula specified in section 2723-A. The State, municipalities and the Federal Government are not subject to this tax.   [PL 1987, c. 362, §1 (AMD).]SECTION HISTORY PL 1985, c. 514, §2 (NEW). PL 1987, c. 362, §1 (AMD).
36 ME Rev Stat § 2723 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 367: COMMERCIAL FORESTRY EXCISE TAX|36 §2723. Computation of the tax (REPEALED)

 §2723. Computation of the tax (REPEALED)SECTION HISTORY PL 1985, c. 514, §2 (NEW). PL 1987, c. 362, §2 (RP).
36 ME Rev Stat § 2724 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 367: COMMERCIAL FORESTRY EXCISE TAX|36 §2724. Definitions

 §2724. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1985, c. 514, §2 (NEW).]1.  Adjusted acres.  "Adjusted acres" means the total number of acres of commercial forest land owned by a person throughout the State reduced by 500 acres. Cotenants of property, whether joint tenants or tenants in common, shall be treated as one person and shall collectively be entitled to only one 500-acre reduction.   [PL 1985, c. 514, §2 (NEW).] 2.  Commercial forest land.  "Commercial forest land" means land that is classified or that is eligible for classification as forest land pursuant to the Maine Tree Growth Tax Law, chapter 105, subchapter II-A, except that "commercial forest land" does not include land described in section 573, subsection 3, paragraph B or C when all commercial harvesting of forest products is prohibited. In determining whether land not classified under the Maine Tree Growth Tax Law is eligible for classification under that law, all facts and circumstances must be considered, including whether the landowner is engaged in the forest products business and the land is being used in that business or there is a forest management plan for commercial use of the land or a particular parcel of land has been harvested for commercial purposes within the preceding 5 years.   [PL 1993, c. 452, §15 (AMD).] SECTION HISTORY PL 1985, c. 514, §2 (NEW). PL 1987, c. 497, §43 (AMD). PL 1993, c. 452, §15 (AMD).
36 ME Rev Stat § 2725 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 367: COMMERCIAL FORESTRY EXCISE TAX|36 §2725. Due date

 §2725. Due date This excise tax is due May 1, 1986, and each subsequent May 1st.   [PL 1985, c. 514, §2 (NEW).]SECTION HISTORY PL 1985, c. 514, §2 (NEW).
36 ME Rev Stat § 2726 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 367: COMMERCIAL FORESTRY EXCISE TAX|36 §2726. Administration

 §2726. Administration 1.  Returns.  The State Tax Assessor shall prescribe and make available the required tax return. All owners of more than 500 acres of forested land, whether or not that land is commercial forest land, shall complete and file tax returns with the State Tax Assessor no later than February 1st. Taxpayer identification numbers included on the return required by this subsection are confidential and are not a public record for purposes of Title 1, chapter 13.   [PL 2021, c. 253, Pt. C, §3 (AMD).] 2.  Date of ownership.  The ownership and use of forested land for purposes of this chapter shall be determined as of April 1st preceding the date that the tax return is due.   [PL 1985, c. 514, §2 (NEW).] 3.  Notice.  The State Tax Assessor shall notify all landowners subject to this tax of the tax assessed against them no later than 30 days before the date that the tax is due. Failure to notify a landowner shall not relieve the obligation to pay the tax when due.   [PL 1985, c. 514, §2 (NEW).] 4.  Supplemental assessments.  Supplemental assessments may be made in accordance with section 141, subsection 1, except that the following limitations apply:   A. If a landowner who has failed to file a return under this chapter signs and files with the assessor an affidavit stating that the landowner did not know of the requirement to file a return under this chapter, a supplemental assessment may be made only for the 3 preceding years. Interest and penalties must be waived or abated if the tax is paid within 30 days after receipt of notice of the supplemental assessment as provided in a manner prescribed in section 111, subsection 2; and   [PL 2011, c. 462, §1 (NEW); PL 2011, c. 462, §2 (AFF).]B. If a landowner knew of the requirement to file a return under this chapter or if the assessor determines that the affidavit under paragraph A was falsely filed, the supplemental assessment may be made for the 6 preceding years plus interest and penalties.   [PL 2011, c. 462, §1 (NEW); PL 2011, c. 462, §2 (AFF).][PL 2011, c. 462, §1 (AMD); PL 2011, c. 462, §2 (AFF).] 5.  Interest and penalties.  Taxes remaining unpaid after the due date are subject to interest and penalty as provided in chapter 7.   [PL 1985, c. 514, §2 (NEW).] 6.  Enforcement.  The tax imposed by this chapter may be enforced by the enforcement and collection procedures provided in chapter 7.   [PL 1995, c. 281, §21 (AMD).] SECTION HISTORY PL 1985, c. 514, §2 (NEW). PL 1989, c. 508, §15 (AMD). PL 1995, c. 281, §21 (AMD). PL 2011, c. 462, §1 (AMD). PL 2011, c. 462, §2 (AFF). PL 2021, c. 253, Pt. C, §3 (AMD).
36 ME Rev Stat § 2727 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 367: COMMERCIAL FORESTRY EXCISE TAX|36 §2727. Credit; refund (REPEALED)

 §2727. Credit; refund (REPEALED)SECTION HISTORY PL 1985, c. 514, §2 (NEW). PL 2011, c. 240, §22 (RP).
36 ME Rev Stat § 2728 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 367: COMMERCIAL FORESTRY EXCISE TAX|36 §2728. Report on ownership of commercial forest land by size of ownership

 §2728. Report on ownership of commercial forest land by size of ownership On or before September 1st of each year, the State Tax Assessor shall provide the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry with information on the number of landowners filing tax returns in accordance with this chapter, including a breakdown of the number of landowners by acreage categories. The State Tax Assessor shall consult with the Director of the Bureau of Forestry in determining the acreage categories and shall provide the information in a consistent format to facilitate comparison from year to year.   [PL 2001, c. 564, §6 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]SECTION HISTORY PL 2001, c. 564, §6 (NEW). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
36 ME Rev Stat § 2801 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 369: HOSPITALS|36 §2801. Hospital excise tax (REPEALED)

 §2801. Hospital excise tax (REPEALED)SECTION HISTORY PL 1987, c. 847, §5 (NEW). PL 1989, c. 501, §P31 (AMD). PL 1989, c. 909 (AMD). PL 1991, c. 528, §Q7 (RP). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §Q7 (RP).
36 ME Rev Stat § 2801-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 369: HOSPITALS|36 §2801-A. Hospital assessment (REPEALED)

 §2801-A. Hospital assessment (REPEALED)SECTION HISTORY RR 1991, c. 1, §56 (COR). PL 1991, c. 528, §Q8 (NEW). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §Q8 (NEW). PL 1991, c. 780, §§R6,7 (AMD). PL 1995, c. 368, §§W9,RR1-3 (AMD). PL 1995, c. 665, §§L1-3 (AMD). PL 1995, c. 665, §L9 (AFF). PL 1997, c. 24, §T1 (AMD). PL 1997, c. 526, §14 (AMD). MRSA T. 36 §2801-A, sub-§10 (RP).
36 ME Rev Stat § 2821 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 370: GROSS RECEIPTS TAX|36 §2821. Tax assessment (REPEALED)

 §2821. Tax assessment (REPEALED)SECTION HISTORY PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
36 ME Rev Stat § 2822 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 370: GROSS RECEIPTS TAX|36 §2822. Tax computation (REPEALED)

 §2822. Tax computation (REPEALED)SECTION HISTORY PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
36 ME Rev Stat § 2823 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 370: GROSS RECEIPTS TAX|36 §2823. Administration (REPEALED)

 §2823. Administration (REPEALED)SECTION HISTORY PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
36 ME Rev Stat § 2824 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 370: GROSS RECEIPTS TAX|36 §2824. Construction (REPEALED)

 §2824. Construction (REPEALED)SECTION HISTORY PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
36 ME Rev Stat § 2825 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 370: GROSS RECEIPTS TAX|36 §2825. Report (REPEALED)

 §2825. Report (REPEALED)SECTION HISTORY PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
36 ME Rev Stat § 2851 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2851. Preamble

 §2851. Preamble It is the Legislature's belief that mining for metallic minerals is an acceptable and necessary activity in the State. Mining results in economic benefits to the locality where it occurs, as well as to the entire State and the Nation. Those who conduct mining do so by their own initiative and by investing their capital. When mining is conducted, investments of the State are also made to provide public facilities and services. Aesthetic costs and the permanent loss of valuable assets also result from mining. It is the Legislature's intent that the mining excise tax be fairly related to the services provided by the State and its subdivisions, as well as account for the costs of mining and the permanent loss of valuable assets.   [PL 1981, c. 711, §10 (NEW).]SECTION HISTORY PL 1981, c. 711, §10 (NEW).
36 ME Rev Stat § 2852 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2852. Findings

 §2852. Findings The Legislature makes the following findings.   [PL 1981, c. 711, §10 (NEW).]1.  Mineral resources fundamental.  Mineral resources are fundamental to modern civilization.   [PL 1981, c. 711, §10 (NEW).] 2.  Mineral resources as economic wealth.  Mineral resources have historically been a primary source of economic wealth, are valuable and, once removed, are forever lost as an economic asset to the State.   [PL 1981, c. 711, §10 (NEW).] 3.  Development of mineral resources.  Development of this country's mineral resources has involved only a small portion of its land area and may be expected to involve a similarly small portion of the land area of Maine.   [PL 1981, c. 711, §10 (NEW).] 4.  Excise tax.  The tax established by this chapter is not a property tax. It is an excise tax imposed on those engaged in and enjoying the privilege of conducting mining in the State.   [PL 1981, c. 711, §10 (NEW).] 5.  Creation of additional costs to government by mining.  The activity of mining may create additional costs to the State and its political subdivisions for government services, such as environmental monitoring and education and for highways, sewers, schools and other improvements which are necessary to accommodate the development of a mining industry.   [PL 1981, c. 711, §10 (NEW).] 6.  Effect of mining on environment and other qualities.  The activity of mining may have permanent and often damaging effects on the environment and recreational and aesthetic qualities of the State. These effects constitute a cost to the State.   [PL 1981, c. 711, §10 (NEW).] 7.  Quality of life.  The activity of mining may significantly alter the quality of life in communities affected by mining.   [PL 1981, c. 711, §10 (NEW).] 8.  Size of mining operation.  As the size of a mining operation increases, the cost to the State and its political subdivisions may increase, as do the effects on the environment. As the size of a mining operation increases, the mining company benefits from economies of scale in the mining operation.   [PL 1981, c. 711, §10 (NEW).] 9.  Long-term and short-term economic costs.  The State and its political subdivisions incur long-term and short-term economic costs as a result of mining. A fund, in which is deposited a portion of the excise tax revenues, assures that money will be available for long-term and short-term costs associated with social, educational, environmental and economic impacts of mining.   [PL 1981, c. 711, §10 (NEW).] 10.  Impact of mining tax laws on mining industry.  Mining tax laws may have a significant impact on the profitability of mining and the industry's ability to enter into and sustain production.   [PL 1981, c. 711, §10 (NEW).] SECTION HISTORY PL 1981, c. 711, §10 (NEW).
36 ME Rev Stat § 2853 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2853. Purpose

 §2853. Purpose It is the policy of the State to encourage the sound and orderly development of Maine's mineral resources. The object of this policy is to assure that the actions associated with development of these resources will:   [PL 1981, c. 711, §10 (NEW).]1.  Expansion and diversification of economy.  Encourage expansion and diversification of the state's economy and create new employment opportunities for the state's people;   [PL 1981, c. 711, §10 (NEW).] 2.  Land use; environmental, safety and health regulations.  Adhere to sound and effective land use, environmental, safety and health regulations administered through appropriate public agencies;   [PL 1981, c. 711, §10 (NEW).] 3.  Assistance to municipalities and counties.  Provide planning and development assistance to municipalities, counties and the unorganized territory if significantly affected by mineral resource development; and   [PL 1981, c. 711, §10 (NEW).] 4.  Scheme of taxation.  Establish a practical scheme of taxation on mining companies which will:   A. Permit these companies to profitably operate mines within the State;   [PL 1981, c. 711, §10 (NEW).]B. Encourage the economically efficient extraction of minerals;   [PL 1981, c. 711, §10 (NEW).]C. Permit the State to derive a benefit from the extraction of a nonrenewable resource; and   [PL 1981, c. 711, §10 (NEW).]D. Compensate the State and its political subdivisions for present and future costs incurred or to be incurred as a result of the mining activity.   [PL 1981, c. 711, §10 (NEW).][PL 1981, c. 711, §10 (NEW).] SECTION HISTORY PL 1981, c. 711, §10 (NEW).
36 ME Rev Stat § 2854 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2854. Excise tax in lieu of property taxes

 §2854. Excise tax in lieu of property taxes 1.  Annual excise tax.  A mining company shall pay to the State Tax Assessor, for the use set forth in this chapter, an annual excise tax for the privilege of conducting mining within the State.   [PL 1981, c. 711, §10 (NEW).] 2.  Property tax exemption.  The excise tax imposed by this chapter shall be in lieu of all property taxes on or with respect to mining property, except for the real property taxes on the following:   A. Buildings, excluding fixtures and equipment; and   [PL 1981, c. 711, §10 (NEW).]B. Land, excluding the value of minerals or mineral rights.   [PL 1981, c. 711, §10 (NEW).][PL 1981, c. 711, §10 (NEW).] SECTION HISTORY PL 1981, c. 711, §10 (NEW).
36 ME Rev Stat § 2856 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2856. Amount of tax

 §2856. Amount of tax The amount of the annual excise tax on a mining company shall be the sum of the excise taxes due on each mine site. The excise tax due on each mine site shall be the greater of the following:   [PL 1981, c. 711, §10 (NEW).]1.  Tax on facilities and equipment.  The value of facilities and equipment multiplied by 0.005; or   [PL 1981, c. 711, §10 (NEW).] 2.  Tax on gross proceeds.  The gross proceeds multiplied by:   A. If net proceeds are greater than zero, the greater of the following:   (1) 0.009; or   (2) A number determined by subtracting from 0.045 the quotient obtained by dividing:   (a) Gross proceeds, by   (b) Net proceeds multiplied by 100.   [RR 2013, c. 2, §45 (COR).]B. If net proceeds are equal to or less than zero, then 0.009.   [RR 2013, c. 2, §45 (COR).][RR 2013, c. 2, §45 (COR).] SECTION HISTORY PL 1981, c. 711, §10 (NEW). RR 2013, c. 2, §45 (COR).
36 ME Rev Stat § 2857 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2857. Returns

 §2857. Returns 1.  Annual return.  A mining company shall file, on or before the date the mining company's state income tax return is due to be filed, an annual return on a form specified by the State Tax Assessor for each tax year.   [PL 1981, c. 711, §10 (NEW).] 2.  Form and contents.  The return shall indicate:   A. The tax due;   [PL 1981, c. 711, §10 (NEW).]B. The estimated tax payments made;   [PL 1981, c. 711, §10 (NEW).]C. Credits provided under section 2858; and   [PL 1981, c. 711, §10 (NEW).]D. Information relating to the value of facilities and equipment, gross proceeds, net proceeds or other relevant information as the State Tax Assessor may by rule require.   [PL 1981, c. 711, §10 (NEW).][PL 1981, c. 711, §10 (NEW).] 3.  Payments.  A mining company shall pay the tax due, less estimated tax payments and credits, at the time its annual return is due without extensions.   [PL 1981, c. 711, §10 (NEW).] 4.  Extensions.  The State Tax Assessor may grant a reasonable extension of time for filing a return, declaration, statement or other document or payment of tax or estimated tax required by this chapter on such terms and conditions as he may require. The extension may not exceed 8 months.   [PL 1981, c. 711, §10 (NEW).] 5.  Computation.  In computing a mining company's tax, gross proceeds and net proceeds shall be computed as if each mine site were a separate taxpayer. The State Tax Assessor may distribute, apportion or allocate on a reasonable basis gross proceeds, deductions, credits or allowances between or among mining companies or mine sites, if such distribution, apportionment or allocation is necessary to prevent evasion of taxes imposed by this chapter, or to reflect clearly the gross or net proceeds of any mining company or mine site.   [PL 1981, c. 711, §10 (NEW).] SECTION HISTORY PL 1981, c. 711, §10 (NEW).
36 ME Rev Stat § 2858 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 371: MINING EXCISE TAX|36 §2858. Credits, refunds and amendments

 §2858. Credits, refunds and amendments Credits, refunds and amendments shall be computed and applied separately for each mine site. The following provisions shall apply.   [PL 1981, c. 711, §10 (NEW).]1.  Credit for property tax prior to commencement of mining.  A credit shall be allowed for property taxes paid by a mining company or any other person on property which becomes exempt during the year under section 2854, subsection 2. The amount of the credit shall be computed as follows: The number of days remaining in the property tax year beginning with the date mining commences and the next March 31st, inclusive, shall be divided by 365; the percentage thus arrived at shall be multiplied by the property taxes paid during that property tax year against such property. The credit may be used in the tax year in which the property tax was paid or in any tax years thereafter.   [PL 1981, c. 711, §10 (NEW).] 2.  Credit for property tax paid on land and buildings.  A credit shall be allowed for property taxes paid by a mining company or any other person on land and buildings that are mining property. The credit may be used in the tax year in which the property tax was paid or in any tax years thereafter.   [PL 1981, c. 711, §10 (NEW).] 3.  Credits for prepayment of taxes.  The following provisions apply to prepayment of taxes other than estimated tax payments.   A. A person may prepay to the State Tax Assessor at any time prior to the end of the 5 years following the commencement of mining, a portion of the taxes due under this chapter not to exceed $250,000 in one year or $500,000 for a mine site.   [PL 1981, c. 711, §10 (NEW).]B. If a person (whether or not it was a mining company at the time of the prepayment) prepays a portion of the taxes due under this chapter, it may take that prepayment as a credit against the taxes due under this chapter in any tax years following prepayment.   [PL 1981, c. 711, §10 (NEW).][PL 1981, c. 711, §10 (NEW).] 4.  Credit for penalty payments.   [PL 1987, c. 772, §26 (RP).] 4-A.  Credits for municipal reimbursement paid.   [PL 1983, c. 776, §6 (RP).] 5.  Refunds.  Tax refunds and abatements shall be made in accordance with section 2011, except if estimated tax payments exceed the tax due for the tax year, the State Tax Assessor shall refund the excess, unless the mining company requests otherwise.   [PL 1981, c. 711, §10 (NEW).] 6.  Amendment for unexpended accruals.  If accruals taken as deductions under section 2855, subsection 14, are not actually expended for the purposes for which they were accrued, then the mining company shall amend its returns for the tax years the deductions were taken to reduce those deductions to actual expenditures.   [PL 1981, c. 711, §10 (NEW).] SECTION HISTORY PL 1981, c. 711, §10 (NEW). PL 1983, c. 555, §4 (AMD). PL 1983, c. 776, §6 (AMD). PL 1987, c. 772, §26 (AMD).