reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 2554 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 358: SERVICE PROVIDER TAX|36 §2554. Return and payment of tax

 §2554. Return and payment of tax 1.  Monthly report required.  Every person subject to the tax imposed by this chapter shall file with the assessor, on or before the 15th day of each month, a return made under the penalties of perjury on a form prescribed by the assessor. The return must report the total sale price of all sales made during the preceding calendar month and such other information as the assessor requires. The assessor may permit the filing of returns other than monthly. The assessor may by rule waive the reporting of nontaxable sales. The assessor may for good cause extend for not more than 30 days the time for filing returns required under this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.   [PL 2007, c. 438, §57 (AMD).] 2.  Payment of tax.  The tax imposed by this chapter is due and payable on the date on which the person subject to the tax is paid for the service rendered, or the billing date, whichever comes first. Upon such terms and conditions as the assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported.   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).] 3.  Credit for uncollectible accounts.  The tax paid on sales for which all or a portion of the sale price is charged off by the service provider as uncollectible may be credited against the tax due on a subsequent return filed by the service provider within 3 years of the charge-off but, if any such accounts are thereafter collected by the service provider, a tax must be paid upon the amount so collected.   [PL 2007, c. 438, §58 (AMD).] 4.  Purchases for resale not resold.  When a service provider purchases a service subject to tax under this chapter from another service provider using a resale certificate approved by the assessor and claims that it will resell the service, and then subsequently uses the service itself rather than reselling it, the purchaser becomes liable for any unpaid tax on that service on the date of such use.   [PL 2009, c. 361, §20 (NEW).] SECTION HISTORY PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2007, c. 438, §§57, 58 (AMD). PL 2009, c. 361, §20 (AMD).
36 ME Rev Stat § 2555 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 358: SERVICE PROVIDER TAX|36 §2555. Overpayments; refunds

 §2555. Overpayments; refunds If the assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax has been paid more than once or has been erroneously or illegally computed, the assessor shall certify to the State Controller the amount paid in excess of that legally due and that amount must be credited by the assessor on any taxes then due from the taxpayer and the balance refunded to the taxpayer or its successor in interest, but no such credit or refund may be allowed unless within 3 years of the date of overpayment either a written petition stating the grounds upon which the refund or credit is claimed is filed with the assessor or the overpayment is discovered on audit. A credit or refund may not be allowed for tax that has been erroneously or illegally collected and separately stated on a customer's bill until the service provider has provided evidence satisfactory to the assessor that the tax has been refunded or credited to the customer. Interest at the rate determined pursuant to section 186 must be paid on any balance refunded pursuant to this chapter from the date the return listing the overpayment was filed or the payment was made, whichever is later. At the election of the assessor, unless the taxpayer specifically requests a cash refund, the refund may be credited to the taxpayer's service provider tax account, but in the case of a credit no further interest may accrue from the date of that election. The taxpayer may not apply for a refund of any amount assessed when administrative and judicial review under section 151 has been completed.   [PL 2017, c. 257, §3 (AMD).]A taxpayer dissatisfied with the decision of the assessor, upon a written request for refund filed under this section, may request reconsideration and appeal from the reconsideration in the same manner and under the same conditions as in the case of assessments made under chapter 7. The decision of the assessor upon such written request for refund becomes final as to law and fact in the same manner and under the same conditions as in the case of assessments made under chapter 7.   [PL 2013, c. 331, Pt. C, §15 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]SECTION HISTORY PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2013, c. 331, Pt. C, §15 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2017, c. 257, §3 (AMD).
36 ME Rev Stat § 2555-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 358: SERVICE PROVIDER TAX|36 §2555-A. Refund or credit to customer

 §2555-A. Refund or credit to customer A service provider tax that has been erroneously or illegally computed by a service provider and included on a customer's bill must be refunded or credited to the customer by the service provider.   [PL 2017, c. 257, §4 (NEW).]SECTION HISTORY PL 2017, c. 257, §4 (NEW).
36 ME Rev Stat § 2558 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 358: SERVICE PROVIDER TAX|36 §2558. Requirement to file amended return

 §2558. Requirement to file amended return 1.  Amended return required.  A person subject to the tax imposed by this chapter must file an amended return whenever an agency of the State, other than the Bureau of Revenue Services, or of the United States makes an audit finding that changes or corrects any item affecting the person's liability under this chapter or whenever for any reason there is a change or correction affecting the person's liability under this chapter.   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).] 2.  Amended return filed.  The amended return must be filed within 180 days of an audit finding that affects a person's liability under this chapter or within 180 days of the date that a person learns of a change or correction that affects that person's liability under this chapter.   [PL 2011, c. 1, Pt. CC, §1 (AMD); PL 2011, c. 1, Pt. CC, §5 (AFF).] 3.  Contents of amended return.  The amended return required by this section must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous.   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).] 4.  Additional requirements.  The assessor may require additional information to be filed with the amended return. The assessor may prescribe exceptions to the requirements of this section.   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).] SECTION HISTORY PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2011, c. 1, Pt. CC, §1 (AMD). PL 2011, c. 1, Pt. CC, §5 (AFF).
36 ME Rev Stat § 2559 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 358: SERVICE PROVIDER TAX|36 §2559. Application of revenues

 §2559. Application of revenues Revenues derived by the tax imposed by this chapter must be credited to a General Fund suspense account. On or before the last day of each month, the State Controller shall transfer a percentage of the revenues received by the State Tax Assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs A to F and L to the Local Government Fund as provided by Title 30‑A, section 5681, subsection 5. The balance remaining in the General Fund suspense account must be transferred to service provider tax General Fund revenue. Until July 1, 2022, on or before the 15th day of each month, the State Controller shall transfer all revenues received by the assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs G to J and M to the Medical Care Services Other Special Revenue Funds account, the Other Special Revenue Funds Mental Health Services - Community Medicaid program, the Medicaid Services - Adult Developmental Services program and the Office of Behavioral Health - Medicaid Seed program within the Department of Health and Human Services. Beginning July 1, 2022, on or before the 15th day of each month, the State Controller shall transfer all revenues received by the assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs G to J and M to the Medical Care - Payments to Providers program, Other Special Revenue Funds account.   [PL 2021, c. 398, Pt. LL, §1 (AMD); PL 2021, c. 398, Pt. VV, §4 (AMD).]SECTION HISTORY PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 12, §VV4 (AMD). PL 2005, c. 386, §S7 (AMD). PL 2005, c. 386, §S9 (AFF). PL 2007, c. 539, Pt. DDD, §9 (AMD). PL 2009, c. 213, Pt. S, §13 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). PL 2011, c. 542, Pt. A, §141 (AMD). PL 2015, c. 300, Pt. A, §35 (AMD). PL 2021, c. 398, Pt. LL, §1 (AMD). PL 2021, c. 398, Pt. VV, §4 (AMD).
36 ME Rev Stat § 2560 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 358: SERVICE PROVIDER TAX|36 §2560. Exempt activities

 §2560. Exempt activities A tax exemption provided by section 2557 to a person based upon its charitable, nonprofit or other public purposes applies only if the service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. A tax exemption provided by section 2557 to a person based upon its charitable, nonprofit or other public purposes does not apply where title is held or taken by the person as security for any financing arrangement. An exemption certificate issued by the State Tax Assessor pursuant to section 2557 must identify the exempt activity and must state that the certificate may be used by the holder only when purchasing services intended to be used by the holder primarily in the exempt activity. When an otherwise qualifying person is engaged in both exempt and nonexempt activities, an exemption certificate may be issued to the person only if the person has established to the satisfaction of the assessor that the applicant has adequate accounting controls to limit the use of the certificate to exempt purchases.   [PL 2005, c. 622, §13 (NEW).]SECTION HISTORY PL 2005, c. 622, §13 (NEW).
36 ME Rev Stat § 2571 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 359: PARLOR CAR OWNERS|36 §2571. Taxation of owners of parlor cars (REPEALED)

 §2571. Taxation of owners of parlor cars (REPEALED)SECTION HISTORY PL 1965, c. 135, §5 (RP).
36 ME Rev Stat § 2572 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 359: PARLOR CAR OWNERS|36 §2572. Returns to state tax assessor; tax in place of local taxation (REPEALED)

 §2572. Returns to state tax assessor; tax in place of local taxation (REPEALED)SECTION HISTORY PL 1965, c. 135, §5 (RP).
36 ME Rev Stat § 2573 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 359: PARLOR CAR OWNERS|36 §2573. Penalty (REPEALED)

 §2573. Penalty (REPEALED)SECTION HISTORY PL 1965, c. 135, §5 (RP).
36 ME Rev Stat § 2621 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 361: RAILROAD COMPANIES|36 §2621. Annual returns (REPEALED)

 §2621. Annual returns (REPEALED)SECTION HISTORY PL 1973, c. 268, §1 (AMD). PL 1983, c. 571, §4 (RP).
36 ME Rev Stat § 2622 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 361: RAILROAD COMPANIES|36 §2622. Penalties (REPEALED)

 §2622. Penalties (REPEALED)SECTION HISTORY PL 1977, c. 679, §12 (RP).
36 ME Rev Stat § 2623 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 361: RAILROAD COMPANIES|36 §2623. Excise tax; payment to cities and towns one percent on stock held therein

 §2623. Excise tax; payment to cities and towns one percent on stock held therein Every corporation, person or association operating any railroad in the State under lease or otherwise shall pay to the State Tax Assessor, for the use of the State, an annual excise tax for the privilege of exercising its franchises and the franchises of its leased roads in the State, which, with the tax provided for in section 561, is in place of all taxes upon the property of such railroad.   [PL 1973, c. 268, §2 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §E (AMD). PL 1973, c. 268, §2 (AMD).
36 ME Rev Stat § 2625 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 361: RAILROAD COMPANIES|36 §2625. Return and payment

 §2625. Return and payment Every railroad company incorporated under the laws of this State or doing business in this State shall file with the State Tax Assessor annually, on or before April 15th, a railroad excise tax return, on a form prescribed by the State Tax Assessor. The tax must be paid in equal installments on the next June 15th, September 15th and December 15th. The Treasurer of State shall deposit all taxes paid under this chapter into the Multimodal Transportation Fund account established under Title 23, section 4210-B.   [PL 2013, c. 424, Pt. A, §25 (AMD).]1.  Railroad Freight Service Quality Fund.   [PL 2005, c. 248, §3 (NEW); MRSA T. 36 §2625, sub-§1 (RP).] SECTION HISTORY PL 1983, c. 571, §8 (RPR). PL 2003, c. 498, §9 (AMD). PL 2003, c. 498, §12 (AFF). PL 2005, c. 248, §3 (AMD). PL 2005, c. 457, §GGG7 (AMD). PL 2011, c. 649, Pt. E, §5 (AMD). PL 2013, c. 424, Pt. A, §25 (AMD).
36 ME Rev Stat § 2626 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 361: RAILROAD COMPANIES|36 §2626. Payment schedule (REPEALED)

 §2626. Payment schedule (REPEALED)SECTION HISTORY PL 1981, c. 364, §31 (RPR). PL 1983, c. 571, §9 (RP).
36 ME Rev Stat § 2627 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 361: RAILROAD COMPANIES|36 §2627. Abatement (REPEALED)

 §2627. Abatement (REPEALED)SECTION HISTORY PL 1977, c. 694, §708 (RP).
36 ME Rev Stat § 2628 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 361: RAILROAD COMPANIES|36 §2628. Further returns; access to books by Public Utilities Commission (REPEALED)

 §2628. Further returns; access to books by Public Utilities Commission (REPEALED)SECTION HISTORY PL 1977, c. 679, §13 (AMD). PL 1979, c. 378, §20 (AMD). PL 1983, c. 571, §10 (RP).
36 ME Rev Stat § 2681 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2681. Returns of operators (REPEALED)

 §2681. Returns of operators (REPEALED)SECTION HISTORY PL 1973, c. 717, §1 (RP).
36 ME Rev Stat § 2682 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2682. Penalty (REPEALED)

 §2682. Penalty (REPEALED)SECTION HISTORY PL 1973, c. 717, §1 (RP).
36 ME Rev Stat § 2683 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2683. Companies taxable (REPEALED)

 §2683. Companies taxable (REPEALED)SECTION HISTORY PL 1971, c. 478, §3 (AMD). PL 1973, c. 717, §2 (AMD). PL 1985, c. 651, §1 (RP).
36 ME Rev Stat § 2684 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2684. Computation; telephone companies (REPEALED)

 §2684. Computation; telephone companies (REPEALED)SECTION HISTORY PL 1985, c. 651, §1 (RP).
36 ME Rev Stat § 2685 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2685. -- telegraph companies (REPEALED)

 §2685. -- telegraph companies (REPEALED)SECTION HISTORY PL 1985, c. 651, §1 (RP).
36 ME Rev Stat § 2686 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2686. Returns of operators (REPEALED)

 §2686. Returns of operators (REPEALED)SECTION HISTORY PL 1973, c. 717, §3 (RPR). PL 1977, c. 679, §14 (AMD). PL 1979, c. 541, §B47 (AMD). PL 1981, c. 364, §32 (AMD). PL 1985, c. 651, §1 (RP).
36 ME Rev Stat § 2687 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2687. Penalty (REPEALED)

 §2687. Penalty (REPEALED)SECTION HISTORY PL 1973, c. 717, §4 (RPR). PL 1977, c. 679, §15 (RP).
36 ME Rev Stat § 2687-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2687-A. Failure to make return; assessment (REPEALED)

 §2687-A. Failure to make return; assessment (REPEALED)SECTION HISTORY PL 1973, c. 788, §190 (NEW). PL 1975, c. 623, §59 (AMD). PL 1979, c. 378, §21 (RP).
36 ME Rev Stat § 2688 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2688. Books open to assessors (REPEALED)

 §2688. Books open to assessors (REPEALED)SECTION HISTORY PL 1977, c. 696, §279 (AMD). PL 1985, c. 651, §1 (RP).
36 ME Rev Stat § 2689 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES|36 §2689. Limited property tax (REPEALED)

 §2689. Limited property tax (REPEALED)SECTION HISTORY PL 1965, c. 362, §8 (AMD). PL 1977, c. 595 (RPR). PL 1985, c. 651, §1 (RP).
36 ME Rev Stat § 2691 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 364: TELECOMMUNICATIONS SERVICE|36 §2691. Persons taxable (REPEALED)

 §2691. Persons taxable (REPEALED)SECTION HISTORY PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP).
36 ME Rev Stat § 2692 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 364: TELECOMMUNICATIONS SERVICE|36 §2692. Amount of tax (REPEALED)

 §2692. Amount of tax (REPEALED)SECTION HISTORY PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP).
36 ME Rev Stat § 2692-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 364: TELECOMMUNICATIONS SERVICE|36 §2692-A. Limitation on tax rate (REPEALED)

 §2692-A. Limitation on tax rate (REPEALED)SECTION HISTORY PL 1987, c. 507, §3 (NEW). PL 1987, c. 507, §§5,6 (RP).
36 ME Rev Stat § 2693 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 364: TELECOMMUNICATIONS SERVICE|36 §2693. Returns (REPEALED)

 §2693. Returns (REPEALED)SECTION HISTORY PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP).
36 ME Rev Stat § 2694 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 364: TELECOMMUNICATIONS SERVICE|36 §2694. Definitions (REPEALED)

 §2694. Definitions (REPEALED)SECTION HISTORY PL 1985, c. 651, §2 (NEW). PL 1987, c. 402, §A182 (AMD). PL 1987, c. 507, §§5,6 (RP).
36 ME Rev Stat § 2695 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 364: TELECOMMUNICATIONS SERVICE|36 §2695. Books open to assessors (REPEALED)

 §2695. Books open to assessors (REPEALED)SECTION HISTORY PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP).
36 ME Rev Stat § 2696 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 364: TELECOMMUNICATIONS SERVICE|36 §2696. Limited property tax (REPEALED)

 §2696. Limited property tax (REPEALED)SECTION HISTORY PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§4-6 (RP).
36 ME Rev Stat § 2701 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 365: FOREST LANDS|36 §2701. Excise tax (REPEALED)

 §2701. Excise tax (REPEALED)SECTION HISTORY PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
36 ME Rev Stat § 2701-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 365: FOREST LANDS|36 §2701-A. Municipal assessors certification to State Tax Assessor (REPEALED)

 §2701-A. Municipal assessors certification to State Tax Assessor (REPEALED)SECTION HISTORY PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
36 ME Rev Stat § 2702 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 365: FOREST LANDS|36 §2702. Determination of tax; notice to owners (REPEALED)

 §2702. Determination of tax; notice to owners (REPEALED)SECTION HISTORY PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
36 ME Rev Stat § 2703 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 365: FOREST LANDS|36 §2703. Due date; payment to Director of Property Taxation (REPEALED)

 §2703. Due date; payment to Director of Property Taxation (REPEALED)SECTION HISTORY PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
36 ME Rev Stat § 2704 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 365: FOREST LANDS|36 §2704. Abatement (REPEALED)

 §2704. Abatement (REPEALED)SECTION HISTORY PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
36 ME Rev Stat § 2704-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 365: FOREST LANDS|36 §2704-A. Interest and penalty (REPEALED)

 §2704-A. Interest and penalty (REPEALED)SECTION HISTORY PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
36 ME Rev Stat § 2705 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 365: FOREST LANDS|36 §2705. Payment (REPEALED)

 §2705. Payment (REPEALED)SECTION HISTORY PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
36 ME Rev Stat § 2706 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 365: FOREST LANDS|36 §2706. Condition of commitment of federal funds (REPEALED)

 §2706. Condition of commitment of federal funds (REPEALED)SECTION HISTORY PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
36 ME Rev Stat § 2711 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 366: FOREST FIRE SUPPRESSION|36 §2711. Forest fire suppression costs (REPEALED)

 §2711. Forest fire suppression costs (REPEALED)SECTION HISTORY PL 1983, c. 556, §21 (NEW). PL 1983, c. 855, §§8-10 (AMD). PL 1983, c. 862, §§85,86 (AMD). PL 1985, c. 462, §1 (AMD). PL 1985, c. 514, §1 (RP).
36 ME Rev Stat § 2712 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 366: FOREST FIRE SUPPRESSION|36 §2712. Identification of parcels (REPEALED)

 §2712. Identification of parcels (REPEALED)SECTION HISTORY PL 1983, c. 556, §21 (NEW). PL 1983, c. 586 (AMD). PL 1983, c. 855, §11 (RPR). PL 1985, c. 514, §1 (RP).
36 ME Rev Stat § 2713 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 366: FOREST FIRE SUPPRESSION|36 §2713. Assessment of tax (REPEALED)

 §2713. Assessment of tax (REPEALED)SECTION HISTORY PL 1983, c. 556, §21 (NEW). PL 1983, c. 855, §12 (AMD). PL 1985, c. 514, §1 (RP).
36 ME Rev Stat § 2714 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 366: FOREST FIRE SUPPRESSION|36 §2714. Enforcement (REPEALED)

 §2714. Enforcement (REPEALED)SECTION HISTORY PL 1983, c. 556, §21 (NEW). PL 1985, c. 149 (AMD). PL 1985, c. 514, §1 (RP).
36 ME Rev Stat § 2715 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 366: FOREST FIRE SUPPRESSION|36 §2715. Compensation to municipalities (REPEALED)

 §2715. Compensation to municipalities (REPEALED)SECTION HISTORY PL 1983, c. 556, §21 (NEW). PL 1983, c. 855, §13 (RP).