reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 1611 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1611. Limitation on municipal cost component

 §1611. Limitation on municipal cost component 1.  Growth limitation.  Except as otherwise provided in this section, the municipal cost component may not exceed the growth limitations established in subsection 2.   [PL 2005, c. 624, §1 (NEW).] 2.  Calculation of growth limitations.  The growth limitation factors are calculated as follows.   A. The growth limitation factor for the aggregate cost of the municipal cost components provided by the State is the same as the General Fund appropriation limitation factor calculated under Title 5, section 1534, subsection 2.   [PL 2005, c. 624, §1 (NEW).]B. The growth limitation factor for the cost of the municipal cost components provided by a county may not exceed the municipal cost component assessment limit for that county. For purposes of this section, a municipal cost component assessment limit must be determined by the State Tax Assessor annually for the unorganized territory in each county using the criteria provided under Title 30-A, section 5721-A as if the unorganized territory for each county were a municipality.   [PL 2005, c. 624, §1 (NEW).][PL 2005, c. 624, §1 (NEW).] 3.  Exceeding or increasing growth limitations.  Growth limitations on the municipal cost component may be exceeded or increased as follows.   A. A governmental body with the authority to approve the county municipal cost component under Title 30-A, chapter 305 may exceed or increase the county growth limitation only if that action is approved by a majority of the county budget committee or county budget advisory committee and the county commissioners.   [PL 2005, c. 624, §1 (NEW).]B. The Legislature may exceed or increase the municipal cost component growth limitation for a state component by including a provision in the municipal cost component legislation enacted pursuant to section 1604 that specifically states the intent of the Legislature to exceed or increase the growth limitation.   [PL 2005, c. 624, §1 (NEW).][PL 2005, c. 624, §1 (NEW).] 4.  Application.  This section applies to municipal cost component fiscal years beginning on or after July 1, 2007.   [PL 2005, c. 624, §1 (NEW).] SECTION HISTORY PL 2005, c. 624, §1 (NEW).
36 ME Rev Stat § 1612 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 2: PROPERTY TAXES|Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX|36 §1612. Payment in lieu of taxes in unorganized territory

 §1612. Payment in lieu of taxes in unorganized territory 1.  Payment in lieu of taxes in unorganized territory.  An owner of property that is exempt from taxation under section 652 and is located in an unorganized territory may make a voluntary payment in lieu of taxes to the State Tax Assessor.   [PL 2017, c. 193, §2 (NEW).] 2.  County unorganized territory fund.  The State Tax Assessor shall deposit a payment in lieu of taxes in subsection 1 into the county unorganized territory fund under Title 30-A, section 7502, subsection 1 of the county in which the property exempt from taxes is located.   [PL 2017, c. 193, §2 (NEW).] SECTION HISTORY PL 2017, c. 193, §2 (NEW).
36 ME Rev Stat § 1751 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1751. Short title

 §1751. Short title Chapters 211 to 225 shall be known and may be cited as the "Sales and Use Tax Law."
36 ME Rev Stat § 1752-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1752-A. Residence (REPEALED)

 §1752-A. Residence (REPEALED)SECTION HISTORY PL 1999, c. 414, §18 (NEW). PL 2007, c. 438, §31 (RP).
36 ME Rev Stat § 1753 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1753. Tax is a levy on consumer

 §1753. Tax is a levy on consumer The tax imposed by this Part is declared to be a levy on the consumer. The retailer shall add the amount of the tax to the sale price and may state the amount of the tax separately from the sale price of tangible personal property or taxable services on price display signs, sales or delivery slips, bills and statements that advertise or indicate the sale price of that property or those services. If the retailer does not state the amount of the tax separately from the sale price of tangible personal property or taxable services, the retailer shall include a statement on the sales slip or invoice presented to the purchaser that the stated price includes Maine sales tax.   [PL 2011, c. 285, §2 (AMD).]SECTION HISTORY PL 1987, c. 497, §26 (RPR). PL 2011, c. 285, §2 (AMD).
36 ME Rev Stat § 1754 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1754. Registration of sellers (REPEALED)

 §1754. Registration of sellers (REPEALED)SECTION HISTORY PL 1965, c. 362, §5 (AMD). PL 1977, c. 198, §5 (AMD). PL 1977, c. 694, §§700,701 (AMD). PL 1979, c. 268 (AMD). PL 1983, c. 859, §§M3,M13 (AMD). PL 1987, c. 497, §§27-34 (AMD). PL 1989, c. 880, §H (AMD). PL 1995, c. 640, §2 (RP).
36 ME Rev Stat § 1754-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED)

 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED)SECTION HISTORY PL 1991, c. 780, §CCC2 (NEW). PL 2003, c. 390, §9 (AMD). PL 2011, c. 644, §10 (AMD). PL 2011, c. 644, §35 (AFF). PL 2019, c. 401, Pt. B, §8 (RP).
36 ME Rev Stat § 1755 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1755. No registration unless tax paid

 §1755. No registration unless tax paid Whenever tangible personal property is required by the laws of this State to be registered for use within the State the applicant for registration, whether or not the owner, must either pay the sales tax or use tax or prove that the tax is not due. The applicant shall file a dealer's certificate or use tax certificate with the registering agency in a form prescribed by the State Tax Assessor reporting the name of the seller, the date of purchase, the sale price and other information pertinent to determination of tax liability. The registering agency shall forward the certificate promptly to the Bureau of Revenue Services.   [PL 2007, c. 627, §45 (AMD).]SECTION HISTORY PL 1969, c. 18 (AMD). PL 1997, c. 526, §14 (AMD). PL 2007, c. 627, §45 (AMD).
36 ME Rev Stat § 1756 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1756. Voluntary registration

 §1756. Voluntary registration Every seller of tangible personal property or taxable services that is not required by section 1754-B to register may register upon those terms that the assessor prescribes. Upon registration, the seller has the rights and duties of a person required to be registered and is subject to the same penalties, except that the seller's liability may be limited to tax actually collected. The seller so registered may at any time surrender the seller's registration certificate and request that the registration certificate be canceled. Upon receipt of the certificate and request, the assessor shall grant the cancellation, if it appears to the assessor that the seller has satisfied all liability to the State and that the seller is not required by law to register. Upon surrender of the certificate, the seller must cease to collect sales or use taxes upon sales that occur on and after the date of the surrender.   [PL 1995, c. 640, §4 (RPR).]SECTION HISTORY PL 1971, c. 20 (AMD). PL 1987, c. 497, §35 (AMD). PL 1995, c. 640, §4 (RPR).
36 ME Rev Stat § 1757 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1757. Revocation of registration

 §1757. Revocation of registration The State Tax Assessor may revoke the registration certificate of a registrant who fails to file, within 15 days after receipt of notice, a bond or deposit required under section 1759 and may revoke for cause a registration certificate issued under this Part. The assessor may revoke the registration certificate of a registrant who fails to file with the assessor within 15 days after the due date a return as required under this Part. A revocation is reviewable in accordance with section 151. If a registrant fails to pay any tax required by this Part when the tax is shown to be due on a return filed by the registrant, or admitted to be due by the registrant, or has been determined to be due and that determination has become final, notification of the registrant by the assessor as provided in this section operates to suspend the registration certificate from the date of the notice of suspension until the delinquent tax is paid or a bond or deposit required under section 1759 is filed with the assessor or it is determined by an appropriate court that revocation is not warranted.   [PL 2007, c. 438, §32 (AMD).]SECTION HISTORY PL 1977, c. 694, §702 (RPR). PL 1979, c. 520, §3 (AMD). PL 1985, c. 691, §9 (AMD). PL 2007, c. 438, §32 (AMD).
36 ME Rev Stat § 1758 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1758. Use tax on interim rental of property purchased for resale

 §1758. Use tax on interim rental of property purchased for resale 1.  Definition.  As used in this section, unless the context otherwise indicates, the term "rentals" includes any receipts derived from the use of property that is rented or leased.   [PL 1999, c. 708, §24 (NEW).] 2.  Generally; tax imposed on rental payments.  This section governs the taxation of tangible personal property that is purchased for resale in this State, other than at casual sale, and upon which no sales tax has been paid pursuant to chapters 211 to 225 when the property is rented or leased after purchase on an interim basis by the purchaser to another person prior to being sold. In lieu of the use tax otherwise imposed by section 1861, a tax is imposed at the same rate as that provided in the case of sales taxes by section 1811 upon all rentals received by the purchaser for the use of that property.   [PL 1999, c. 708, §24 (NEW).] 3.  Exceptions.  The purchaser is liable for a use tax on the property based on the purchase price less the aggregate amount of tax paid pursuant to this section on the rentals received by the purchaser in the following circumstances:   A. When the purchaser, after first renting tangible personal property purchased for resale, subsequently makes any use of that property other than as set forth in subsection 2; or   [PL 1999, c. 708, §24 (NEW).]B. When the purchaser rents the property for a period of 12 months or more to any one person.   [PL 1999, c. 708, §24 (NEW).][PL 1999, c. 708, §24 (NEW).] 4.  Other sections applicable.  The tax on rentals imposed by this section is subject to section 1812 and all other pertinent provisions of this Part and for the purposes of this Part is treated the same as the sales tax imposed by section 1811 with the lessor deemed to be the retailer, the lease payments deemed to be the sale price and the lessee deemed to be the purchaser and consumer.   [PL 1999, c. 708, §24 (NEW).] SECTION HISTORY PL 1999, c. 708, §24 (RPR).
36 ME Rev Stat § 1759 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1759. Bonds

 §1759. Bonds Either as a condition for issuance or subsequent to the issuance of a registration certificate under section 1754-B or 1756, the State Tax Assessor may require from a taxpayer a bond written by a surety company qualified to do business in this State, in an amount and upon conditions to be determined by the assessor. In lieu of a bond the assessor may accept a deposit of money or securities in an amount and of a kind acceptable to the assessor. The deposit must be delivered to the Treasurer of State, who shall safely keep it subject to the instructions of the assessor.   [PL 2019, c. 401, Pt. B, §14 (AMD); PL 2019, c. 441, §5 (AMD).]SECTION HISTORY PL 1979, c. 520, §4 (AMD). PL 2007, c. 627, §46 (AMD). PL 2017, c. 375, Pt. H, §1 (AMD). PL 2019, c. 401, Pt. B, §14 (AMD). PL 2019, c. 441, §5 (AMD).
36 ME Rev Stat § 1760-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1760-A. Legislative review of sales tax exemptions (REPEALED)

 §1760-A. Legislative review of sales tax exemptions (REPEALED)SECTION HISTORY PL 1977, c. 490, §4 (NEW). PL 1977, c. 696, §274 (AMD). PL 1979, c. 687, §8 (RPR). PL 1985, c. 691, §16 (RP).
36 ME Rev Stat § 1760-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1760-B. Consistency (REPEALED)

 §1760-B. Consistency (REPEALED)SECTION HISTORY PL 1985, c. 691, §17 (NEW). PL 1997, c. 526, §14 (AMD). PL 2009, c. 434, §26 (RP).
36 ME Rev Stat § 1760-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1760-C. Exempt activities

 §1760-C. Exempt activities The tax exemptions provided by section 1760 to a person based upon its charitable, nonprofit or other public purposes apply only if the property or service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. The tax exemptions provided by section 1760 to a person based upon its charitable, nonprofit or other public purposes do not apply where title is held or taken by the person as security for any financing arrangement. Exemption certificates issued by the State Tax Assessor pursuant to section 1760 must identify the exempt activity and must state that the certificate may be used by the holder only when purchasing property or services intended to be used by the holder primarily in the exempt activity. If the holder of an exemption certificate furnishes that certificate to a person for use in purchasing tangible personal property or taxable services that are physically incorporated in, and become a permanent part of, real property that is not used by the holder of the certificate primarily in the exempt activity, the State Tax Assessor may assess the unpaid tax against the holder of the certificate as provided in section 141. 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 2007, c. 437, §11 (AMD).]SECTION HISTORY PL 1999, c. 521, §A8 (NEW). PL 1999, c. 708, §31 (AMD). PL 2005, c. 622, §9 (AMD). PL 2007, c. 437, §11 (AMD).
36 ME Rev Stat § 1760-D (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1760-D. Exemptions of certain products; information posted on publicly accessible website

 §1760-D. Exemptions of certain products; information posted on publicly accessible website 1.  List of products.  The assessor shall post on the bureau's publicly accessible website, and update quarterly, a list of products used in commercial agricultural or silvicultural crop production or in animal agricultural production with respect to which the assessor has made a written determination on the applicability of a sales tax exemption under section 1760, subsection 7‑B or 7-C and of items of depreciable machinery and equipment that the assessor has determined may be eligible for a refund of sales tax under section 2013. In the case of products exempt from tax under section 1760, subsection 7‑B or 7-C, the list must include the name of the product and any other information necessary to identify the product at the point of sale.   When the assessor receives a request in writing for a determination as to whether or not a product used in commercial agricultural or silvicultural crop production or in animal agricultural production is exempt from sales tax under section 1760, subsection 7‑B or 7-C, the assessor shall respond in writing.   [PL 2011, c. 285, §6 (AMD); PL 2011, c. 285, §15 (AFF).] 2.  Information on procedures for appeals and refunds.  The assessor shall provide information on the bureau's publicly accessible website regarding the procedures for:   A. Requesting a refund of sales tax paid on an exempt product;   [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).]B. Appealing an assessment of tax liability; and   [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).]C. Appealing the denial of an exemption certificate or refund request under section 2013.   [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).][PL 2011, c. 285, §6 (AMD); PL 2011, c. 285, §15 (AFF).] SECTION HISTORY PL 2009, c. 632, §2 (NEW). PL 2011, c. 285, §6 (AMD). PL 2011, c. 285, §15 (AFF).
36 ME Rev Stat § 1761 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1761. Advertising of payment by retailer

 §1761. Advertising of payment by retailer It is unlawful for any retailer to advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part of the tax imposed by chapters 211 to 225 will be assumed or absorbed by the retailer, or that it will not be added to or included in the sale price of the property or service sold, or if added or included that it or any part of the tax will be refunded. Any person violating any part of this section commits a Class E crime.   [PL 2017, c. 170, Pt. C, §6 (AMD).]SECTION HISTORY PL 1977, c. 696, §275 (AMD). PL 1979, c. 541, §A221 (AMD). PL 2017, c. 170, Pt. C, §6 (AMD).
36 ME Rev Stat § 1762 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1762. Sale of business; purchaser liable for tax (REPEALED)

 §1762. Sale of business; purchaser liable for tax (REPEALED)SECTION HISTORY PL 1985, c. 535, §4 (AMD). PL 1991, c. 846, §23 (RP). PL 1991, c. 846, §39 (AFF).
36 ME Rev Stat § 1763 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1763. Presumptions

 §1763. Presumptions The burden of proving that a transaction was not taxable is on the person charged with tax liability. The presumption that a sale was not for resale may be overcome during an audit or upon reconsideration if the seller proves that the purchaser was the holder of a currently valid resale certificate as provided in section 1754-B at the time of the sale or proves through other means that the property purchased was purchased for resale by the purchaser in the ordinary course of business. Notwithstanding section 1752, subsection 11, paragraph B, if the seller satisfies the seller's burden of proof, the sale is not considered a retail sale.   [PL 2007, c. 693, §16 (AMD).]SECTION HISTORY PL 2007, c. 693, §16 (AMD).
36 ME Rev Stat § 1764 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1764. Tax against certain casual sales

 §1764. Tax against certain casual sales The tax imposed by this Part must be levied upon all casual rentals of living quarters in a hotel, rooming house, tourist camp or trailer camp and upon all casual sales involving the sale of trailers, truck campers, motor vehicles, special mobile equipment, watercraft or aircraft unless the property is sold for resale at retail sale or to a corporation, partnership, trust, limited liability company or limited liability partnership when the seller is the owner of 50% or more of the common stock of the corporation or of the ownership interests in the partnership, trust, limited liability company or limited liability partnership. This section does not apply to the rental of living quarters rented for a total of fewer than 15 days in the calendar year, except that a person who owns and offers for rental more than one property in the State during the calendar year is liable for collecting sales tax with respect to the rental of each unit regardless of the number of days for which it is rented. For purposes of this section, "special mobile equipment" does not include farm tractors and lumber harvesting vehicles or loaders.   [PL 2015, c. 300, Pt. A, §24 (AMD).]SECTION HISTORY PL 1975, c. 317, §2 (AMD). PL 1987, c. 49, §2 (AMD). PL 1987, c. 128, §2 (AMD). PL 1987, c. 769, §A155 (RPR). PL 1989, c. 508, §12 (AMD). PL 1989, c. 588, §C3 (AMD). PL 1989, c. 878, §A106 (RPR). PL 1991, c. 546, §23 (AMD). PL 1995, c. 281, §17 (AMD). PL 1997, c. 133, §2 (AMD). PL 1999, c. 518, §1 (AMD). PL 2005, c. 12, §O3 (AMD). PL 2005, c. 12, §O5 (AFF). PL 2005, c. 218, §25 (AMD). PL 2007, c. 375, §2 (AMD). PL 2011, c. 548, §17 (AMD). PL 2013, c. 331, Pt. C, §9 (AMD). PL 2015, c. 300, Pt. A, §24 (AMD).
36 ME Rev Stat § 1765 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 211: GENERAL PROVISIONS|36 §1765. Trade-in credit

 §1765. Trade-in credit When one or more items in one of the following categories are traded in toward the sale price of another item in that same category, the tax imposed by this Part must be levied only upon the difference between the sale price of the purchased property and the trade-in allowance of the property taken in trade. This section does not apply to transactions between dealers involving exchange of the property from inventory:   [PL 2007, c. 627, §50 (AMD); PL 2007, c. 627, §96 (AFF).]1.  Motor vehicles.  Motor vehicles;   [PL 1987, c. 402, Pt. A, §180 (RPR).] 2.  Farm tractors.   [PL 1997, c. 133, §3 (RP).] 3.  Watercraft.  Watercraft;   [PL 1989, c. 588, Pt. C, §4 (RPR).] 4.  Aircraft.  Aircraft;   [PL 1987, c. 402, Pt. A, §180 (RPR).] 5.  Lumber harvesting vehicles or loaders.   [PL 1997, c. 133, §3 (RP).] 6.  Chain saws.  Chain saws;   [PL 1987, c. 402, Pt. A, §180 (RPR).] 7.  Special mobile equipment.  Special mobile equipment; or   [PL 2009, c. 207, §2 (AMD).] 8.  Trailers and truck campers.  Trailers and truck campers.   [PL 2009, c. 207, §3 (AMD).] 9.  Truck campers.   [PL 2009, c. 207, §4 (RP).] The trade-in credit allowed by this section is not available unless the items traded are in the same category. The tax must be levied only upon the difference between the sale price of the purchased property and the trade-in allowance of the property taken in trade.   [PL 2009, c. 207, §5 (AMD).]SECTION HISTORY PL 1967, c. 108 (AMD). P&SL 1969, c. 154, §G1 (REEN). PL 1969, c. 295, §1 (RP). PL 1975, c. 317, §3 (AMD). PL 1975, c. 528 (AMD). PL 1975, c. 765, §20 (RPR). PL 1977, c. 686, §4 (RPR). PL 1979, c. 541, §A222 (AMD). PL 1985, c. 519 (RPR). PL 1987, c. 49, §§3,4 (AMD). PL 1987, c. 128, §3 (AMD). PL 1987, c. 402, §A180 (RPR). PL 1987, c. 467, §§1,2 (AMD). PL 1989, c. 533, §9 (AMD). PL 1989, c. 588, §C4 (AMD). PL 1997, c. 133, §§3,4 (AMD). PL 1999, c. 518, §2 (AMD). PL 2007, c. 375, §3 (AMD). PL 2007, c. 627, §50 (AMD). PL 2007, c. 627, §96 (AFF). PL 2009, c. 207, §§2-5 (AMD).
36 ME Rev Stat § 1811-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 213: SALES TAX|36 §1811-A. Credit for worthless accounts

 §1811-A. Credit for worthless accounts The tax paid on sales represented by accounts charged off as worthless may be credited against the tax due on a subsequent return filed within 3 years of the charge-off, but, if any such accounts are thereafter collected by the retailer, a tax must be paid upon the amounts so collected.   [PL 2007, c. 438, §49 (AMD).]SECTION HISTORY PL 1965, c. 196, §1 (NEW). PL 1981, c. 706, §22 (AMD). PL 2007, c. 438, §49 (AMD).