reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 200 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 11: REVENUE IMPACT|36 §200. Bureau of Revenue Services report on revenue incidence

 §200. Bureau of Revenue Services report on revenue incidence 1.  Impact of taxes on individuals.  The bureau shall submit to the joint standing committee of the Legislature having jurisdiction over taxation matters and the joint standing committee of the Legislature having jurisdiction over appropriations and financial affairs a report containing the information required by this subsection by February 15th of each odd-numbered year.   A. Part 1 of the report must describe the overall incidence of all state, local and county taxes. The report must present information on the distribution of the tax burden:   (1) For the overall income distribution, using a measure of system-wide incidence that appropriately measures equality and inequality;   (2) By income classes, including, at a minimum, deciles of the income distribution; and   (3) By other appropriate taxpayer characteristics.   [PL 1997, c. 744, §1 (NEW).]B. Part 2 of the report must describe the impact of the tax system on business and industrial sectors. The report must:   (1) Describe the impact of taxes on major sectors of the business and industrial economy relative to other sectors; and   (2) Describe the relative impact of each tax on business and industrial sectors.   [PL 1997, c. 744, §1 (NEW).]C. When determining the overall incidence of taxes under this subsection, the bureau shall reduce the amount of taxes collected by the amount of taxes that are returned directly to taxpayers through tax relief programs.   [PL 1997, c. 744, §1 (NEW).][PL 2017, c. 211, Pt. E, §5 (AMD).] 2.  Legislation analysis.  At the request of the joint standing committee of the Legislature having jurisdiction over taxation matters, the bureau shall prepare an incidence impact analysis of any legislation or proposal to change the tax laws that increases, decreases or redistributes taxes by more than $20,000,000. To the extent data is available on the changes in the distribution of the tax burden that are effected by that legislation or proposal, the analysis must report on the incidence effects that would result if the legislation were enacted. The report may present information, using system-wide measures, by income classes, taxpayer characteristics or other relevant categories. The report may include analyses of the effect of the legislation proposal on representative taxpayers. The analysis must include a statement of the incidence assumptions that were used in computing the tax burdens.   [PL 1997, c. 744, §1 (NEW).] SECTION HISTORY PL 1997, c. 744, §1 (NEW). PL 2001, c. 652, §6 (AMD). PL 2005, c. 218, §8 (AMD). PL 2017, c. 211, Pt. E, §5 (AMD).
36 ME Rev Stat § 471 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §471. Area, body politic

 §471. Area, body politic The primary assessing district shall be composed of those municipalities named in the order issued by the State Tax Assessor. The residents of a primary assessing district are a body corporate and politic which may sue or be sued, appoint attorneys and adopt a seal.   [PL 1975, c. 545, §14 (AMD).]Where only one municipality is designated as a primary assessing unit, the municipality shall be the body corporate and the municipal officers the governing board, with the administration provisions of the assessing function to be enacted through municipal ordinance or charter provisions. Where a municipality is designated as a primary assessing unit, sections 472 to 474 shall not apply.   [PL 1975, c. 545, §14 (AMD).]SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §14 (AMD).
36 ME Rev Stat § 471-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §471-A. Board of assessment review

 §471-A. Board of assessment review The legislative body of a primary assessing area consisting of only one municipality may establish a primary assessing area board of assessment review. The executive committee of a primary assessing area consisting of more than one municipality may establish a primary assessing area board of assessment review. The primary assessing area board of assessment review has the powers and duties of a municipal board of assessment review, including those provided under section 844-N.   [PL 1995, c. 262, §3 (NEW).]SECTION HISTORY PL 1995, c. 262, §3 (NEW).
36 ME Rev Stat § 472 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §472. Executive committee

 §472. Executive committee The governing body of a primary assessing district shall be an executive committee composed of an equal number of municipal officers from each municipality and 2 nonvoting members. The nonvoting members shall be the chief assessor of a primary assessing area and the State Tax Assessor. It is not necessary that the State Tax Assessor attend all meetings of a primary assessing area and the State Tax Assessor may appoint a substitute to represent him.   [PL 1975, c. 545, §14 (AMD).]1.  Voting members.  The voting members of the executive committee shall be appointed as follows:   The municipal officers of each municipality comprising the primary assessing districts shall elect from their number the municipal officer or officers to serve on the executive committee.   [PL 1975, c. 545, §14 (AMD).] 2.  Terms.   [PL 1975, c. 545, §14 (RP).] SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §14 (AMD).
36 ME Rev Stat § 473 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §473. Powers and duties

 §473. Powers and duties The executive committee shall have the power to:   [PL 1973, c. 620, §10 (NEW).]1.  Rules and regulations.  Make all necessary rules and regulations for the conduct of the business of the primary assessing area which do not conflict with these statutes or any rules and regulations of the Bureau of Revenue Services;   [P&SL 1975, c. 78, §21 (AMD); PL 1997, c. 526, §14 (AMD).] 2.  Appoint chief assessor.  Appoint the chief assessor in accordance with this chapter;   [PL 1973, c. 620, §10 (NEW).] 3.  Approve annual budget.  Approve the annual budget for the primary assessing area;   [PL 1973, c. 620, §10 (NEW).] 4.  Establish salaries.  Establish salaries, authorize contracts and do all other things necessary and proper to carry out the intent of these statutes;   [PL 1973, c. 620, §10 (NEW).] 5.  Funding.  In addition to the funding provided under this chapter, accept funds from any other source in the furtherance of its responsibilities;   [PL 1973, c. 620, §10 (NEW).] 6.  Contracts.  Authorize contracts with individual municipalities to perform tax billing and other centralized services for the member communities, but nothing in this chapter shall be construed to allow the executive committee to establish tax rates;   [PL 1973, c. 620, §10 (NEW).] 7.  Public report.  Make a public report of its activities at the close of each fiscal year within 30 days of the close of such year;   [PL 1973, c. 620, §10 (NEW).] 8.  Tax maps.   [PL 1975, c. 19, §4 (RP).] 9.  Cooperate with primary assessing areas.  Cooperate with other primary assessing areas in any program not inconsistent with this chapter which will further the effectiveness of the assessing program;   [PL 1973, c. 620, §10 (NEW).] 10.  Compensation scales for the personnel.  Set the compensation scales for the personnel of the primary assessing area and the members of the committee shall be paid $25 per diem, plus necessary expenses while in the actual performance of their duties.   [PL 1973, c. 620, §10 (NEW).] SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §4 (AMD). PL 1997, c. 526, §14 (AMD).
36 ME Rev Stat § 474 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §474. Administrative provisions

 §474. Administrative provisions The chief assessor shall be the treasurer and administrative officer of the primary assessing area and shall in addition perform the following duties:   [PL 1973, c. 620, §10 (NEW).]1.  Secretary.  Serve as secretary of the executive committee and keep all committee minutes, except as to any meeting involving his removal;   [PL 1973, c. 620, §10 (NEW).] 2.  Prepare budget.  Prepare the annual budget;   [PL 1973, c. 620, §10 (NEW).] 3.  Purchasing agent.  Act as purchasing agent;   [PL 1973, c. 620, §10 (NEW).] 4.  Appoint personnel.  Appoint all personnel subject to approval of the executive committee;   [PL 1973, c. 620, §10 (NEW).] 5.  Execute contracts.  Execute, when approved by the executive committee, all contracts on behalf of the primary assessing area;   [PL 1973, c. 620, §10 (NEW).] 6.  Other duties and functions.  Perform such other duties and functions as are delegated by the executive committee.   [PL 1973, c. 620, §10 (NEW).] SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §5 (AMD).
36 ME Rev Stat § 475 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §475. Abatement by chief assessor; procedure (REPEALED)

 §475. Abatement by chief assessor; procedure (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §39 (AMD). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 476 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §476. Notice of decision (REPEALED)

 §476. Notice of decision (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §40 (AMD). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 477 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §477. Appeals to board of assessment review (REPEALED)

 §477. Appeals to board of assessment review (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1975, c. 19, §6 (AMD). PL 1975, c. 272, §41 (AMD). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 478 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §478. -- to Forestry Appeal Board (REPEALED)

 §478. -- to Forestry Appeal Board (REPEALED)SECTION HISTORY PL 1973, c. 460, §18 (AMD). PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 479 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §479. Hearing (REPEALED)

 §479. Hearing (REPEALED)SECTION HISTORY PL 1973, c. 460, §18 (AMD). PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 480 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §480. -- to Superior Court (REPEALED)

 §480. -- to Superior Court (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 481 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §481. Hearing (REPEALED)

 §481. Hearing (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 482 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §482. Commissioner's hearing and report (REPEALED)

 §482. Commissioner's hearing and report (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 483 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §483. Trial (REPEALED)

 §483. Trial (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 484 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §484. Judgment and execution (REPEALED)

 §484. Judgment and execution (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1975, c. 272, §42 (AMD). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 485 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §485. Assessment ratio evidence (REPEALED)

 §485. Assessment ratio evidence (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1977, c. 509, §4 (RP).
36 ME Rev Stat § 486 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 104: PRIMARY ASSESSING AREAS|36 §486. State Board of Assessment Review (REPEALED)

 §486. State Board of Assessment Review (REPEALED)SECTION HISTORY PL 1973, c. 620, §10 (NEW). PL 1973, c. 695, §§9,10,11 (AMD). PL 1975, c. 19, §7 (AMD). PL 1975, c. 272, §43 (AMD). PL 1975, c. 765, §§7,7A,8,9 (AMD). PL 1983, c. 812, §§268,269 (AMD). PL 1985, c. 764, §11 (RP).
36 ME Rev Stat § 1441 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109-A: COMMERCIAL FISHING VESSELS|36 §1441. Definitions (REPEALED)

 §1441. Definitions (REPEALED)SECTION HISTORY PL 1983, c. 92, §§A-2 (NEW). PL 1983, c. 862, §83 (RP).
36 ME Rev Stat § 1442 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109-A: COMMERCIAL FISHING VESSELS|36 §1442. Annual excise tax (REPEALED)

 §1442. Annual excise tax (REPEALED)SECTION HISTORY PL 1983, c. 92, §§A-2 (NEW). PL 1983, c. 530, §§10,11 (AMD). PL 1983, c. 862, §83 (RP).
36 ME Rev Stat § 1443 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109-A: COMMERCIAL FISHING VESSELS|36 §1443. Annual statement by owner (REPEALED)

 §1443. Annual statement by owner (REPEALED)SECTION HISTORY PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
36 ME Rev Stat § 1444 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109-A: COMMERCIAL FISHING VESSELS|36 §1444. Proceedings for abatement (REPEALED)

 §1444. Proceedings for abatement (REPEALED)SECTION HISTORY PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
36 ME Rev Stat § 1445 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109-A: COMMERCIAL FISHING VESSELS|36 §1445. Partial abatement for vessels changing base (REPEALED)

 §1445. Partial abatement for vessels changing base (REPEALED)SECTION HISTORY PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
36 ME Rev Stat § 1446 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109-A: COMMERCIAL FISHING VESSELS|36 §1446. Enforcement (REPEALED)

 §1446. Enforcement (REPEALED)SECTION HISTORY PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
36 ME Rev Stat § 1447 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 109-A: COMMERCIAL FISHING VESSELS|36 §1447. Reimbursement to municipalities (REPEALED)

 §1447. Reimbursement to municipalities (REPEALED)SECTION HISTORY PL 1983, c. 92, §A2 (NEW). PL 1983, c. 862, §83 (RP).
36 ME Rev Stat § 1483-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES|36 §1483-A. Local option exemption for residents permanently stationed or deployed for military service outside of the State

 §1483-A. Local option exemption for residents permanently stationed or deployed for military service outside of the State A municipality may by ordinance exempt from the annual excise tax imposed pursuant to section 1482 vehicles owned by a resident who is on active duty serving in the United States Armed Forces and who is either permanently stationed at a military or naval post, station or base outside this State or deployed for military service for a period of more than 180 days who desires to register that resident's vehicle in this State. To apply for the exemption, the resident must present to a designated municipal official certification from the commander of the resident's post, station or base, or from the commander's designated agent, that the resident is permanently stationed at that post, station or base or is deployed for military service for a period of more than 180 days. For purposes of this section, "United States Armed Forces" includes the National Guard and the Reserves of the United States Armed Forces. For purposes of this section, "deployed for military service" has the same meaning as in Title 26, section 814, subsection 1, paragraph A.   [PL 2011, c. 313, §1 (NEW); PL 2011, c. 313, §2 (AFF).]SECTION HISTORY PL 2011, c. 313, §1 (NEW). PL 2011, c. 313, §2 (AFF).
36 ME Rev Stat § 1485 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES|36 §1485. Exemption from personal property taxation

 §1485. Exemption from personal property taxation Any vehicle owner who has paid the excise tax on his vehicle in accordance with sections 1482 and 1484 shall be exempt from personal property taxation of such vehicle for that year.
36 ME Rev Stat § 1486 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES|36 §1486. Tax paid before registration

 §1486. Tax paid before registration No vehicle may be registered under Title 29-A until the excise tax or personal property tax or real estate tax has been paid in accordance with sections 1482 and 1484.   [PL 2011, c. 610, Pt. A, §9 (AMD).]1.  Exempt status.  Where a personal property or real estate tax is to be paid as a prerequisite to registration, the exempt status of the vehicle shall be determined by section 1483.   SECTION HISTORY PL 1995, c. 65, §A139 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 2011, c. 610, Pt. A, §9 (AMD).
36 ME Rev Stat § 1487 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES|36 §1487. Collection of tax

 §1487. Collection of tax 1.  Municipal tax collector.  In the case of municipalities, or a municipally owned airport or seaplane base the municipal tax collector or such other person as the municipality may designate shall collect such excise tax and shall deposit the money received with the municipal treasurer monthly.   A. Such collector shall report to the municipal officers at the end of the municipal year, showing the total amount of excise tax collected by him and the amounts applying to each year.   [PL 1967, c. 23 (AMD).][PL 1967, c. 23 (AMD).] 1-A.  County treasurer.  In the case of a county owned airport or seaplane base the county treasurer or such other person as the county commissioners may designate shall collect such excise tax and shall deposit the money received with the county treasurer monthly.   A. Such collector shall report to the county commissioners at the end of the county year, showing the total amount of excise tax collected by him and the amounts applying to each year.   [PL 1965, c. 195, §2 (NEW).][PL 1965, c. 195, §2 (NEW).] 2.  State Tax Assessor.  The State Tax Assessor shall appoint agents to collect the excise tax in the unorganized territory. Agents, including municipal tax collectors or their designees, are allowed a fee of $6 for each tax receipt issued. The State Tax Assessor may authorize the offset of credit card fees incurred in the collection of the excise taxes against the receipts from those collections. Agents shall deposit the remainder on or before the 20th day of each month following receipt with the Treasurer of State. The Treasurer of State shall make quarterly payments to each county in an amount that is equal to the receipts for that period from each county. Those payments must be made at the same time as payments under section 1606. County receipts under this section must be deposited in the county’s unorganized territory fund.   [PL 2017, c. 170, Pt. B, §9 (AMD).] 2-A.  Agent for collecting excise tax.  The State Tax Assessor may appoint the Secretary of State as an agent for the purpose of collecting excise tax for the unorganized territory.   [PL 2017, c. 288, Pt. A, §45 (AMD).] 3.  Tribal clerk.   [PL 1979, c. 732, §27, §31 (RP).] SECTION HISTORY PL 1965, c. 195, §2 (AMD). PL 1967, c. 23 (AMD). PL 1967, c. 465, §5 (AMD). PL 1973, c. 207 (AMD). PL 1979, c. 732, §§27,31 (AMD). PL 1985, c. 459, §C11 (AMD). PL 1993, c. 557, §1 (AMD). PL 1995, c. 29, §1 (AMD). PL 2001, c. 671, §34 (AMD). PL 2007, c. 541, Pt. E, §1 (AMD). PL 2007, c. 693, §13 (AMD). PL 2009, c. 434, §21 (AMD). PL 2017, c. 170, Pt. B, §9 (AMD). PL 2017, c. 288, Pt. A, §45 (AMD).
36 ME Rev Stat § 1488 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES|36 §1488. Receipts issued in duplicate

 §1488. Receipts issued in duplicate Receipts for payment of the excise tax shall be in the form prescribed by the Secretary of State. They shall be issued in duplicate, and one copy shall be filed with the application at the time application is made for registration of the vehicle.
36 ME Rev Stat § 1489 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES|36 §1489. Crediting and apportionment of tax received

 §1489. Crediting and apportionment of tax received 1.  Municipal excise tax account.  In municipalities the treasurer shall credit money received from excise taxes to an excise tax account, from which it may be appropriated by the municipality for any purpose for which a municipality may appropriate money.   2.  County treasurer.   [PL 1985, c. 459, Pt. C, §12 (RP).] SECTION HISTORY PL 1977, c. 698, §7 (AMD). PL 1983, c. 471, §15 (AMD). PL 1985, c. 459, §C12 (AMD).
36 ME Rev Stat § 1490 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES|36 §1490. False statements to any person receiving tax

 §1490. False statements to any person receiving tax Any person intentionally making any false statement to any person charged with the duty of receiving this tax and issuing the receipt therefor, when making statement for the purpose of the levy of the tax hereunder, commits a civil violation for which a forfeiture not to exceed $25 may be adjudged.   [PL 1977, c. 696, §271 (RPR).]SECTION HISTORY PL 1977, c. 696, §271 (RPR).
36 ME Rev Stat § 1491 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES|36 §1491. False entry on renewal forms

 §1491. False entry on renewal forms Any person making a false entry on the renewal form provided by the Secretary of State in the collection of the excise tax, as authorized by section 1482, subsection 6, paragraph E, commits a civil violation for which a forfeiture of not less than $100 nor more than $500 shall be adjudged.   [PL 1977, c. 696, §272 (RPR).]SECTION HISTORY PL 1973, c. 588, §14 (NEW). PL 1977, c. 696, §272 (RPR).
36 ME Rev Stat § 1501 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 112: WATERCRAFT EXCISE TAX|36 §1501. Purpose

 §1501. Purpose The purpose of this chapter is to levy an excise tax upon the owner of any watercraft, not otherwise exempt, for the privilege of operating a watercraft upon the waters of this State.   [PL 1983, c. 92, Pt. B, §9 (NEW).]Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.SECTION HISTORY PL 1983, c. 92, §B9 (NEW). PL 1983, c. 632, §§B6,B7 (RP).