reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 4501 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4501. Purpose (REPEALED)

 §4501. Purpose (REPEALED)SECTION HISTORY PL 1991, c. 376, §57 (RP).
36 ME Rev Stat § 4502 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4502. Definitions (REPEALED)

 §4502. Definitions (REPEALED)SECTION HISTORY PL 1979, c. 452, §1 (RPR). PL 1991, c. 376, §57 (RP).
36 ME Rev Stat § 4503 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4503. Maine Dairy Promotion Board (REPEALED)

 §4503. Maine Dairy Promotion Board (REPEALED)SECTION HISTORY PL 1979, c. 452, §2 (RPR). PL 1983, c. 573, §5 (RPR). PL 1983, c. 812, §§273,274 (AMD). PL 1985, c. 785, §B170 (AMD). PL 1989, c. 503, §B168 (AMD). PL 1991, c. 376, §57 (RP).
36 ME Rev Stat § 4503-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4503-A. Powers and duties (REPEALED)

 §4503-A. Powers and duties (REPEALED)SECTION HISTORY PL 1983, c. 573, §6 (NEW). PL 1991, c. 376, §57 (RP).
36 ME Rev Stat § 4504 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4504. Tax additional to other taxes (REPEALED)

 §4504. Tax additional to other taxes (REPEALED)SECTION HISTORY PL 1981, c. 364, §50 (RP).
36 ME Rev Stat § 4505 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4505. Tax (REPEALED)

 §4505. Tax (REPEALED)SECTION HISTORY PL 1967, c. 269, §1 (AMD). PL 1969, c. 213, §1 (AMD). PL 1979, c. 452, §3 (RPR). PL 1983, c. 573, §7 (RP).
36 ME Rev Stat § 4506 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4506. Dealer may deduct tax from purchase price (REPEALED)

 §4506. Dealer may deduct tax from purchase price (REPEALED)SECTION HISTORY PL 1967, c. 269, §2 (AMD). PL 1969, c. 213, §2 (AMD). PL 1979, c. 452, §4 (RPR). PL 1983, c. 573, §8 (RP).
36 ME Rev Stat § 4507 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4507. Applications for certificate; no activity until certificate issued (REPEALED)

 §4507. Applications for certificate; no activity until certificate issued (REPEALED)SECTION HISTORY PL 1977, c. 694, §713 (AMD). PL 1979, c. 452, §5 (AMD). PL 1983, c. 573, §9 (RP).
36 ME Rev Stat § 4508 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4508. Determination of tax by State Tax Assessor (REPEALED)

 §4508. Determination of tax by State Tax Assessor (REPEALED)SECTION HISTORY PL 1979, c. 378, §30A (RP). PL 1979, c. 452, §5 (AMD). PL 1981, c. 470, §A160 (RP).
36 ME Rev Stat § 4509 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4509. Reports; payment of tax (REPEALED)

 §4509. Reports; payment of tax (REPEALED)SECTION HISTORY PL 1967, c. 269, §3 (AMD). PL 1969, c. 213, §3 (AMD). PL 1979, c. 378, §30B (AMD). PL 1979, c. 452, §5 (AMD). PL 1981, c. 364, §51 (AMD). PL 1981, c. 470, §A161 (RPR). PL 1981, c. 698, §185 (RPR). PL 1983, c. 573, §10 (RP).
36 ME Rev Stat § 4510 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4510. Delegation of investigating authority (REPEALED)

 §4510. Delegation of investigating authority (REPEALED)SECTION HISTORY PL 1979, c. 452, §5 (AMD). PL 1979, c. 731, §19 (AMD). PL 1981, c. 364, §52 (RPR). PL 1983, c. 573, §11 (RP).
36 ME Rev Stat § 4511 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4511. Appropriation of moneys received (REPEALED)

 §4511. Appropriation of moneys received (REPEALED)SECTION HISTORY PL 1971, c. 594, §18 (AMD). PL 1979, c. 452, §§6,7 (AMD). PL 1979, c. 541, §A225 (AMD). PL 1991, c. 376, §57 (RP).
36 ME Rev Stat § 4512 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 707: MILK TAX|36 §4512. Revocation of dealer's certificate (REPEALED)

 §4512. Revocation of dealer's certificate (REPEALED)SECTION HISTORY PL 1977, c. 679, §28 (AMD). PL 1977, c. 694, §714 (AMD). PL 1979, c. 452, §8 (AMD). PL 1981, c. 364, §53 (RPR). PL 1983, c. 573, §12 (RP).
36 ME Rev Stat § 4521 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4521. Purpose (REPEALED)

 §4521. Purpose (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1991, c. 376, §57 (RP).
36 ME Rev Stat § 4522 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4522. Definitions (REPEALED)

 §4522. Definitions (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1991, c. 376, §57 (RP).
36 ME Rev Stat § 4523 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4523. Organization (REPEALED)

 §4523. Organization (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1977, c. 564, §133 (AMD). PL 1983, c. 573, §13 (RPR). PL 1983, c. 812, §§275,276 (AMD). PL 1985, c. 785, §B171 (AMD). PL 1989, c. 410, §28 (AMD). PL 1989, c. 503, §B169 (AMD). PL 1991, c. 376, §57 (RP).
36 ME Rev Stat § 4524 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4524. Taxes (REPEALED)

 §4524. Taxes (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1983, c. 573, §14 (RP).
36 ME Rev Stat § 4525 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4525. Dealer may deduct tax (REPEALED)

 §4525. Dealer may deduct tax (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1983, c. 573, §14 (RP).
36 ME Rev Stat § 4526 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4526. Application for certificate; no activity until certificate issued (REPEALED)

 §4526. Application for certificate; no activity until certificate issued (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1977, c. 694, §715 (AMD). PL 1983, c. 573, §15 (RP).
36 ME Rev Stat § 4527 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4527. Determination of tax by Tax Assessor (REPEALED)

 §4527. Determination of tax by Tax Assessor (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1979, c. 378, §31 (RP).
36 ME Rev Stat § 4528 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4528. Reports; payment of tax (REPEALED)

 §4528. Reports; payment of tax (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1979, c. 378, §32 (AMD). PL 1981, c. 364, §54 (AMD). PL 1983, c. 573, §16 (RP).
36 ME Rev Stat § 4529 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4529. Delegation of investigating authority (REPEALED)

 §4529. Delegation of investigating authority (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1979, c. 731, §19 (AMD). PL 1981, c. 364, §55 (RPR). PL 1983, c. 573, §17 (RP).
36 ME Rev Stat § 4530 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4530. Appropriation of moneys received (REPEALED)

 §4530. Appropriation of moneys received (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1979, c. 541, §A226 (AMD). PL 1983, c. 573, §18 (RP).
36 ME Rev Stat § 4531 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX|36 §4531. Revocation of dealer's certificate (REPEALED)

 §4531. Revocation of dealer's certificate (REPEALED)SECTION HISTORY PL 1975, c. 444, §6 (NEW). PL 1977, c. 679, §29 (AMD). PL 1977, c. 694, §716 (AMD). PL 1981, c. 364, §56 (RPR). PL 1983, c. 573, §19 (RP).
36 ME Rev Stat § 4541 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT|36 §4541. Short title (REPEALED)

 §4541. Short title (REPEALED)SECTION HISTORY PL 1991, c. 526, §4 (NEW). PL 1995, c. 2, §4 (RP).
36 ME Rev Stat § 4542 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT|36 §4542. Definitions (REPEALED)

 §4542. Definitions (REPEALED)SECTION HISTORY PL 1991, c. 526, §4 (NEW). PL 1993, c. 274, §3 (AMD). PL 1995, c. 2, §4 (RP).
36 ME Rev Stat § 4543 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT|36 §4543. Maine Dairy Farm Stabilization Tax (REPEALED)

 §4543. Maine Dairy Farm Stabilization Tax (REPEALED)SECTION HISTORY PL 1991, c. 526, §4 (NEW). PL 1993, c. 274, §4 (AMD). PL 1993, c. 663, §4 (AMD). PL 1995, c. 2, §4 (RP).
36 ME Rev Stat § 4544 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT|36 §4544. Maine Dairy Farm Stabilization Fund (REPEALED)

 §4544. Maine Dairy Farm Stabilization Fund (REPEALED)SECTION HISTORY PL 1991, c. 526, §4 (NEW). PL 1993, c. 274, §5 (AMD). PL 1993, c. 274, §6 (AFF). PL 1993, c. 663, §5 (AMD). PL 1995, c. 2, §4 (RP).
36 ME Rev Stat § 4545 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT|36 §4545. Penalties (REPEALED)

 §4545. Penalties (REPEALED)SECTION HISTORY PL 1991, c. 526, §4 (NEW). PL 1995, c. 2, §4 (RP).
36 ME Rev Stat § 4546 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT|36 §4546. Nonseverability (REPEALED)

 §4546. Nonseverability (REPEALED)SECTION HISTORY PL 1991, c. 526, §4 (NEW). PL 1995, c. 2, §4 (RP).
36 ME Rev Stat § 4547 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT|36 §4547. Repeal (REPEALED)

 §4547. Repeal (REPEALED)SECTION HISTORY PL 1991, c. 526, §4 (NEW). PL 1993, c. 104, §2 (RP).
36 ME Rev Stat § 4561 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4561. Purpose (REPEALED)

 §4561. Purpose (REPEALED)SECTION HISTORY PL 1985, c. 753, §§3,15 (RP).
36 ME Rev Stat § 4562 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4562. Defintions (REPEALED)

 §4562. Defintions (REPEALED)SECTION HISTORY PL 1971, c. 428, §1 (RPR). PL 1975, c. 554, §1 (RPR). PL 1979, c. 541, §A227 (AMD). PL 1985, c. 753, §§4,15 (RP).
36 ME Rev Stat § 4563 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4563. Maine Potato Commission (REPEALED)

 §4563. Maine Potato Commission (REPEALED)SECTION HISTORY PL 1971, c. 428, §1 (RPR). PL 1971, c. 622, §128 (AMD). PL 1975, c. 554, §§2,3 (AMD). PL 1979, c. 672, §§A67,68 (AMD). PL 1983, c. 812, §§277,278 (AMD). PL 1985, c. 753, §§5,15 (RP). PL 1985, c. 785, §B172 (AMD). PL 1987, c. 402, §A187 (AMD).
36 ME Rev Stat § 4563-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4563-A. Powers and duties (REPEALED)

 §4563-A. Powers and duties (REPEALED)SECTION HISTORY PL 1975, c. 554, §4 (NEW). PL 1977, c. 694, §717 (AMD). PL 1985, c. 753, §§6,15 (RP).
36 ME Rev Stat § 4564 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4564. Tax as additional (REPEALED)

 §4564. Tax as additional (REPEALED)SECTION HISTORY PL 1981, c. 364, §57 (RP).
36 ME Rev Stat § 4565 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4565. Rate of tax (REPEALED)

 §4565. Rate of tax (REPEALED)SECTION HISTORY PL 1971, c. 428, §2 (RPR). PL 1975, c. 554, §5 (RPR). PL 1977, c. 651 (AMD). PL 1983, c. 766, §1 (AMD). PL 1985, c. 753, §§7,15 (RP).
36 ME Rev Stat § 4566 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4566. Due date (REPEALED)

 §4566. Due date (REPEALED)SECTION HISTORY PL 1985, c. 753, §§8,15 (RP).
36 ME Rev Stat § 4567 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4567. Application; certificate (REPEALED)

 §4567. Application; certificate (REPEALED)SECTION HISTORY PL 1977, c. 694, §718 (AMD). PL 1985, c. 753, §§9,15 (RP).
36 ME Rev Stat § 4568 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4568. Tax deducted from selling price (REPEALED)

 §4568. Tax deducted from selling price (REPEALED)SECTION HISTORY PL 1971, c. 428, §3 (RPR). PL 1975, c. 554, §6 (RPR). PL 1985, c. 753, §§10,15 (RP).
36 ME Rev Stat § 4569 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4569. Records and reports (REPEALED)

 §4569. Records and reports (REPEALED)SECTION HISTORY PL 1971, c. 428, §4 (AMD). PL 1975, c. 554, §6A (AMD). PL 1979, c. 378, §33 (AMD). PL 1981, c. 364, §58 (AMD). PL 1983, c. 766, §2 (AMD). PL 1985, c. 506, §A77 (AMD). PL 1985, c. 753, §§11,15 (RP).
36 ME Rev Stat § 4570 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4570. Inspections (REPEALED)

 §4570. Inspections (REPEALED)SECTION HISTORY PL 1985, c. 753, §§12,15 (RP).
36 ME Rev Stat § 4571 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4571. Appropriation of moneys received (REPEALED)

 §4571. Appropriation of moneys received (REPEALED)SECTION HISTORY PL 1965, c. 307 (AMD). PL 1971, c. 428, §5 (RPR). PL 1975, c. 554, §7 (RPR). PL 1977, c. 653, §§1,2 (AMD). PL 1977, c. 696, §387 (AMD). PL 1979, c. 158 (AMD). PL 1983, c. 812, §279 (AMD). PL 1985, c. 753, §§13,15 (RP).
36 ME Rev Stat § 4572 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 709: POTATO TAX|36 §4572. False returns; violation; civil action for collection (REPEALED)

 §4572. False returns; violation; civil action for collection (REPEALED)SECTION HISTORY PL 1977, c. 679, §30 (AMD). PL 1981, c. 364, §59 (RP).
36 ME Rev Stat § 4601 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 710: POTATO INDUSTRY|36 §4601. Legislative findings and purpose

 §4601. Legislative findings and purpose The Legislature finds that the potato industry is an essential component of the economic and social welfare of the State, particularly in portions of the State which are stressed by lack of other economic opportunities. Accordingly, the Legislature finds that special efforts by State Government are warranted in order to mobilize and improve the Maine potato industry.   [PL 1985, c. 753, §§ 14, 15 (NEW).]The Legislature also finds that the current, highly fragmented organization of the Maine potato industry inhibits the type of effective leadership which is needed if that industry is to survive. The purpose of this chapter is to create a unified organizational structure, under the auspices of a state agency, to provide for the advancement of the Maine potato industry in the public interest and for the public good. Under this new organizational structure, all elements of the Maine potato industry will be represented and will work together under the leadership of a unified, public board to solve the problems facing the industry.   [PL 1985, c. 753, §§ 14, 15 (NEW).]SECTION HISTORY PL 1985, c. 753, §§14,15 (NEW).
36 ME Rev Stat § 4606 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 710: POTATO INDUSTRY|36 §4606. Transfers of money received

 §4606. Transfers of money received Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, must be transferred to the board in its capacity as an independent agency on a monthly basis and used for all activities of the board authorized under this chapter. The board shall pay a sum to the State Tax Assessor representing the actual cost incurred by the State in collecting the taxes, except that the sum paid to the State Tax Assessor for collecting taxes may not be greater than 5% of the total tax collected annually. Notwithstanding section 4603, subsection 1, money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, must be allocated or appropriated to the board by the Legislature.   [PL 2005, c. 176, §5 (AMD).]1.  Collection and enforcement.   [PL 1995, c. 502, Pt. C, §18 (RP).] 2.  Board's activities.   [PL 1995, c. 502, Pt. C, §18 (RP).] Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, may be appropriated and used for a one-time only transfer of funds to the Seed Potato Board, established by Title 7, chapter 403, equal to the Seed Potato Board's budget deficit for the fiscal year ending June 30, 1991 or $40,000, whichever is less.   [PL 1991, c. 376, §59 (NEW).]SECTION HISTORY PL 1985, c. 753, §§14,15 (NEW). PL 1991, c. 376, §59 (AMD). PL 1995, c. 502, §C18 (AMD). PL 1995, c. 702, §2 (AMD). PL 1995, c. 702, §4 (AFF). PL 2005, c. 176, §5 (AMD).
36 ME Rev Stat § 4631 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711: QUAHOG TAX|36 §4631. Purpose (REPEALED)

 §4631. Purpose (REPEALED)SECTION HISTORY PL 1973, c. 513, §22 (AMD). PL 1977, c. 661, §7 (RP).
36 ME Rev Stat § 4632 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711: QUAHOG TAX|36 §4632. Definitions (REPEALED)

 §4632. Definitions (REPEALED)SECTION HISTORY PL 1973, c. 513, §2 (AMD). PL 1977, c. 661, §7 (RP).
36 ME Rev Stat § 4633 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711: QUAHOG TAX|36 §4633. Tax on quahogs (REPEALED)

 §4633. Tax on quahogs (REPEALED)SECTION HISTORY PL 1977, c. 661, §7 (RP).
36 ME Rev Stat § 4634 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711: QUAHOG TAX|36 §4634. Determination of tax by assessor (REPEALED)

 §4634. Determination of tax by assessor (REPEALED)SECTION HISTORY PL 1977, c. 661, §7 (RP).
36 ME Rev Stat § 4635 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711: QUAHOG TAX|36 §4635. Report of purchases; when tax due (REPEALED)

 §4635. Report of purchases; when tax due (REPEALED)SECTION HISTORY PL 1977, c. 661, §7 (RP).
36 ME Rev Stat § 4636 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711: QUAHOG TAX|36 §4636. Authority to inspect (REPEALED)

 §4636. Authority to inspect (REPEALED)SECTION HISTORY PL 1973, c. 513, §22 (AMD). PL 1977, c. 661, §7 (RP).
36 ME Rev Stat § 4637 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711: QUAHOG TAX|36 §4637. Appropriation and use of moneys received (REPEALED)

 §4637. Appropriation and use of moneys received (REPEALED)SECTION HISTORY PL 1977, c. 661, §7 (RP).
36 ME Rev Stat § 4638 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711: QUAHOG TAX|36 §4638. False returns; violations (REPEALED)

 §4638. False returns; violations (REPEALED)SECTION HISTORY PL 1973, c. 513, §22 (AMD). PL 1977, c. 661, §7 (RP). PL 1977, c. 679, §31 (AMD). PL 1979, c. 127, §199 (RP).
36 ME Rev Stat § 4641-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711-A: REAL ESTATE TRANSFERS|36 §4641-A. Rate of tax; liability for tax

 §4641-A. Rate of tax; liability for tax 1.  Deeds.  A tax is imposed on each deed by which any real property in this State is transferred.   A. The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the property transferred.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]B. The tax is imposed 1/2 on the grantor and 1/2 on the grantee.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).][PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).] 2.  Transfer of direct or indirect controlling interest in entity with interest in real property.  A tax is imposed on the transfer or acquisition within any 12-month period of a direct or indirect controlling interest in any entity with a fee interest in real property in this State.   A. The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the real property owned by the entity and located in this State.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]B. The tax is imposed 1/2 on the transferor and 1/2 on the transferee, but if the transfer or acquisition is not reported to the register of deeds in the county or counties in which the property is located and the tax is not paid within 30 days of the completion of the transfer or acquisition, the transferor and the transferee are jointly and severally liable for the full amount.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]C. If a controlling interest is acquired by a series of transfers, each transferor is liable for its proportional share of tax based on the value of the property on the date of the sale.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).][PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).] SECTION HISTORY PL 1975, c. 572, §1 (NEW). PL 1983, c. 859, §§M9,M13 (AMD). PL 1985, c. 381, §1 (AMD). PL 1993, c. 398, §2 (RPR). PL 2001, c. 559, §I3 (RPR). PL 2001, c. 559, §I15 (AFF).
36 ME Rev Stat § 4641-E (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711-A: REAL ESTATE TRANSFERS|36 §4641-E. Powers and duties of State Tax Assessor

 §4641-E. Powers and duties of State Tax Assessor The State Tax Assessor is authorized to prescribe such rules and regulations as are necessary to carry out the purposes of this chapter.   [PL 1993, c. 398, §6 (AMD).]Within 3 years of the recording of a deed subject to the tax imposed by this chapter or of the date on which a transfer of a controlling interest in an entity subject to taxation under this chapter is reported to the register of deeds, the State Tax Assessor may examine any books, papers, records or memoranda of the grantor or grantee bearing upon the amount of tax payable, and may enforce that right of examination by subpoena. If the assessor determines that there is a deficiency of taxes due under this chapter, such deficiency must be assessed, together with interest and penalties, with notice to the persons liable, but no such assessment may be made more than 3 years after the date of recording or transfer.   [PL 2003, c. 391, §4 (AMD).]SECTION HISTORY PL 1975, c. 572, §1 (NEW). PL 1977, c. 679, §32 (AMD). PL 1993, c. 398, §6 (AMD). PL 2001, c. 559, §I11 (AMD). PL 2001, c. 559, §I15 (AFF). PL 2003, c. 391, §4 (AMD).
36 ME Rev Stat § 4641-F (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711-A: REAL ESTATE TRANSFERS|36 §4641-F. Petition for reconsideration of assessment (REPEALED)

 §4641-F. Petition for reconsideration of assessment (REPEALED)SECTION HISTORY PL 1975, c. 572, §1 (NEW). PL 1977, c. 694, §719 (RP).
36 ME Rev Stat § 4641-G (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711-A: REAL ESTATE TRANSFERS|36 §4641-G. Appeals (REPEALED)

 §4641-G. Appeals (REPEALED)SECTION HISTORY PL 1975, c. 572, §1 (NEW). PL 1977, c. 694, §719 (RP).
36 ME Rev Stat § 4641-H (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 711-A: REAL ESTATE TRANSFERS|36 §4641-H. Notices (REPEALED)

 §4641-H. Notices (REPEALED)SECTION HISTORY P&SL 1975, c. 78, §21 (AMD). PL 1975, c. 572, §1 (NEW). PL 2005, c. 218, §49 (RP).