reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 4115 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 577: MAINE ESTATE TAX AFTER 2012|36 §4115. Authority to make refunds

 §4115. Authority to make refunds 1.  Refund.  A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the date the Maine estate tax return was filed or 3 years from the date the tax was paid, whichever period expires later. A claim for refund must be submitted to the assessor in writing and must state the specific grounds upon which the claim is founded. The claimant may in writing request reconsideration regarding the denial of the claim for refund pursuant to section 151.   [PL 2013, c. 331, Pt. C, §19 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).] 2.  Limitation on payment of interest.  Interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the date prescribed or permitted by extension of time for filing the Maine estate tax return or within 60 days after the return is filed or within 60 days after a return requesting a refund of the overpayment is filed, whichever is later.   [PL 2011, c. 380, Pt. M, §9 (NEW).] SECTION HISTORY PL 2011, c. 380, Pt. M, §9 (NEW). PL 2013, c. 331, Pt. C, §19 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
36 ME Rev Stat § 4116 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 577: MAINE ESTATE TAX AFTER 2012|36 §4116. Appointment of personal representative on probate delay

 §4116. Appointment of personal representative on probate delay If, upon the death of a person leaving an estate that may be liable to pay tax under this chapter, a will is not offered for probate or an application for administration is not made within 6 months after the date of death or if the personal representative does not qualify within that period, the Probate Court, upon application by the assessor, may appoint a personal representative. Nothing may prevent the assessor from petitioning for appointment within 6 months after the date of death, if in the opinion of the assessor that action is necessary.   [PL 2011, c. 380, Pt. M, §9 (NEW).]SECTION HISTORY PL 2011, c. 380, Pt. M, §9 (NEW).
36 ME Rev Stat § 4117 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 577: MAINE ESTATE TAX AFTER 2012|36 §4117. Persons liable

 §4117. Persons liable Personal representatives, trustees, grantees or donees under nonexempt conveyances or nonexempt gifts made during the life of the grantor or donor and persons to whom beneficial interests accrue by survivorship are liable for the taxes imposed by this chapter with interest, as provided, until the taxes are paid. For purposes of this section, "nonexempt conveyances" and "nonexempt gifts" mean any transfer to a person that is includable in the federal gross estate of the decedent and with respect to which no deduction is allowed in computing the federal estate tax liability.   [PL 2011, c. 380, Pt. M, §9 (NEW).]If the tax or any part of the tax is paid or collected out of that part of the estate passing to or in possession of any person other than the personal representative in that capacity, that person is entitled to a reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the person whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest in the estate is subject to an equal or prior liability for the payment of tax, debts or other charges against the estate.   [PL 2011, c. 380, Pt. M, §9 (NEW).]SECTION HISTORY PL 2011, c. 380, Pt. M, §9 (NEW).
36 ME Rev Stat § 4118 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 577: MAINE ESTATE TAX AFTER 2012|36 §4118. Civil action by State; bond

 §4118. Civil action by State; bond Personal representatives are liable to the State on their administration bonds for all taxes assessable under this chapter and interest on those taxes. If no administration bond is otherwise required and except as otherwise provided in this section, the Probate Court, notwithstanding any provision of Title 18-C, shall require a bond payable to the court sufficient to secure the payment of all estate taxes and interest conditioned in substance to pay all estate taxes due to the State from the estate of the deceased with interest thereon. A bond to secure the payment of estate taxes is not required when the Probate Court finds that any estate tax due and to become due the State is reasonably secured by the lien upon real estate as provided in this chapter or by any other adequate security. An action for the recovery of estate taxes and interest lies on either of the bonds.   [PL 2017, c. 402, Pt. C, §105 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]SECTION HISTORY PL 2011, c. 380, Pt. M, §9 (NEW). PL 2017, c. 402, Pt. C, §105 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. B, §14 (AFF).
36 ME Rev Stat § 4119 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES|Chapter 577: MAINE ESTATE TAX AFTER 2012|36 §4119. Annual adjustments for inflation

 §4119. Annual adjustments for inflation Beginning in 2018 and each year thereafter, on or about September 15th, for the estates of decedents who die during the succeeding calendar year, the assessor shall multiply the cost-of-living adjustment by the dollar amount contained in section 4102, subsection 5 applicable to estates of decedents dying on or after January 1, 2018. For the purposes of this section, the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2017. If the dollar amount, adjusted by the application of the cost-of-living adjustment, is not a multiple of $10,000, any increase must be rounded to the nearest multiple of $10,000.   [PL 2019, c. 607, Pt. D, §5 (AMD).]SECTION HISTORY PL 2017, c. 474, Pt. G, §2 (NEW). PL 2019, c. 607, Pt. D, §5 (AMD).
36 ME Rev Stat § 4301 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4301. Purpose

 §4301. Purpose The production and marketing of wild blueberries is one of the most important agricultural industries of the State, and this chapter is enacted into law to conserve and promote the prosperity and welfare of this State and of the wild blueberry industry of this State by fostering research and extension programs, by supporting the development of promotional opportunities and other activities related to the wild blueberry industry.   [PL 1997, c. 511, §3 (AMD).]SECTION HISTORY PL 1983, c. 836, §1 (AMD). PL 1997, c. 511, §3 (AMD).
36 ME Rev Stat § 4302 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4302. Definitions

 §4302. Definitions The terms used in this chapter shall be construed as follows:   1.  Blueberries.   [PL 1997, c. 511, §4 (RP).] 1-A.  Grower.  "Grower" means a person, firm, partnership, association or corporation engaged in the growing of wild blueberries and that is not a "processor" as defined in subsection 2.   [PL 1997, c. 511, §5 (AMD).] 1-B.  Crew leader.  "Crew leader" means a person designated by an owner to supervise an organized crew.   [PL 1989, c. 214, §1 (NEW).] 1-C.  Organized crew.  "Organized crew" means a group of people working together under the supervision of a crew leader to harvest, pick, rake, possess or remove wild blueberries from the land of an owner.   [PL 1997, c. 511, §6 (AMD).] 1-D.  Owner.  "Owner" includes a landowner or leaseholder of land on which wild blueberries are grown and harvested for profit, or the landowner's or leaseholder's authorized agent, and includes a receiver of wild blueberries grown in Canada and purchased from Canadian sellers.   [PL 1997, c. 511, §6 (AMD).] 1-E.  Permanent record.  "Permanent record" means a written record which is kept and maintained for not less than 6 years.   [PL 1989, c. 214, §1 (NEW).] 1-F.  First hauler.  "First hauler" means a person, firm, partnership, association or corporation engaged in the transportation of wild blueberries from the field where the berries were harvested.   [PL 2007, c. 694, §4 (NEW).] 2.  Processor.  "Processor" means a person, firm, partnership, association or corporation first engaged in the fresh packing, canning, freezing, pressing, grinding, juicing or dehydrating of wild blueberries whether as owner, agent or otherwise.   [PL 2013, c. 331, Pt. C, §20 (AMD).] 3.  Seller.  "Seller" means a person, firm, partnership, association or corporation offering unprocessed wild blueberries for sale, either to themselves or to others.   [PL 2013, c. 331, Pt. C, §21 (AMD).] 4.  Shipper.  "Shipper" means a person, firm, partnership, association or corporation engaged in the shipping, transporting, storing, selling or otherwise handling of wild blueberries either in processed form or as fresh fruit, whether as owner, agent or otherwise.   [PL 1997, c. 511, §8 (AMD).] 5.  Transportation permit.  "Transportation permit" means an official permit on forms duly adopted and furnished by the Wild Blueberry Commission of Maine to owners.   [PL 1997, c. 511, §9 (AMD).] 5-A.  Unprocessed wild blueberries.  "Unprocessed wild blueberries" means wild blueberries that have not been fresh packed, canned, frozen, pressed, ground, juiced or dehydrated.   [PL 2013, c. 331, Pt. C, §22 (NEW).] 6.  Wild blueberries.  "Wild blueberries" means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State.   [PL 1997, c. 511, §10 (NEW).] SECTION HISTORY PL 1983, c. 836, §2 (AMD). PL 1989, c. 29, §1 (AMD). PL 1989, c. 214, §1 (AMD). PL 1997, c. 511, §§4-10 (AMD). PL 2007, c. 694, §4 (AMD). PL 2013, c. 331, Pt. C, §§20-22 (AMD).
36 ME Rev Stat § 4303 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4303. Rate of tax

 §4303. Rate of tax There is levied and imposed a tax at the rate of 1 1/2¢ per pound on all wild blueberries processed in the State and on all unprocessed wild blueberries shipped to a destination outside the State. All wild blueberries harvested in the State that are to be shipped outside the State for processing must be weighed on a state-certified scale in the State prior to being shipped outside the State. The tax is computed on the gross weight of the wild blueberries as delivered prior to any processing or shipping. The processor that first receives unprocessed wild blueberries in the State, or the shipper that transports unprocessed wild blueberries to a destination outside the State, is responsible for reporting and paying the tax.   [PL 2019, c. 222, §1 (AMD); PL 2019, c. 222, §7 (AFF).]A processor or shipper responsible for reporting and paying the tax imposed by this section shall charge and collect 1/2 of the tax levied under this section from the seller.   [PL 2013, c. 331, Pt. C, §23 (NEW).]SECTION HISTORY PL 1977, c. 533, §1 (AMD). PL 1979, c. 392, §1 (AMD). PL 1983, c. 836, §3 (AMD). PL 1989, c. 29, §2 (AMD). PL 1997, c. 511, §11 (AMD). PL 2001, c. 147, §1 (AMD). PL 2013, c. 331, Pt. C, §23 (AMD). PL 2019, c. 222, §1 (AMD). PL 2019, c. 222, §7 (AFF).
36 ME Rev Stat § 4303-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4303-A. Additional tax (REPEALED)

 §4303-A. Additional tax (REPEALED)SECTION HISTORY PL 1971, c. 425, §1 (NEW). PL 1979, c. 392, §2 (AMD). PL 1983, c. 836, §4 (AMD). PL 1989, c. 29, §3 (AMD). PL 1997, c. 511, §12 (AMD). PL 2001, c. 147, §2 (AMD). PL 2013, c. 331, Pt. C, §24 (RP).
36 ME Rev Stat § 4304 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4304. Due date (REPEALED)

 §4304. Due date (REPEALED)SECTION HISTORY PL 1971, c. 425, §2 (AMD). PL 1997, c. 511, §13 (AMD). PL 2013, c. 331, Pt. C, §25 (RP).
36 ME Rev Stat § 4305 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4305. Certification

 §4305. Certification 1.  Certification required.  A processor or shipper of wild blueberries shall obtain certification from the assessor before processing or shipping wild blueberries. The assessor shall provide the applications for the certification, which must contain the name under which the processor or shipper is transacting business in the State, the place or places of business, the names and addresses of the persons constituting a firm, company or partnership and, if a corporation, the corporate name and names and addresses of its principal officers and agents in the State. A processor or shipper may not process or ship wild blueberries until the certification has been issued.   [PL 2007, c. 694, §5 (NEW).] 2.  Violation; failure to obtain certification.  A processor or shipper who fails to obtain certification under subsection 1 commits a civil violation for which a fine of not more than $5,000 may be adjudged.   [PL 2007, c. 694, §5 (NEW).] 3.  Discretionary suspension or revocation.  The assessor may suspend or revoke certification for:   A. Failure to pay the tax imposed by section 4303;   [PL 2013, c. 331, Pt. C, §26 (AMD).]B. Filing false or fraudulent reports or returns; or   [PL 2007, c. 694, §5 (NEW).]C. Failure to comply with section 4315 or 4316.   [PL 2007, c. 694, §5 (NEW).][PL 2013, c. 331, Pt. C, §26 (AMD).] 4.  Mandatory suspension or revocation.  Upon notification by the Wild Blueberry Commission of Maine, a state agency or a state, county or local law enforcement agency, the assessor shall suspend or revoke certification of a processor or shipper who is convicted under section 4316, subsection 3‑A. A person convicted under section 4316, subsection 3‑A whose certification has been suspended under this subsection may not obtain a new certification from the assessor for 5 years from the date of the conviction. A firm, company, partnership, association or corporation that has one or more owners, officers or employees who have been convicted under section 4316, subsection 3‑A may not obtain certification from the assessor for 5 years from the date of any such conviction. The assessor may determine that an owner, officer or employee has not been convicted under section 4316, subsection 3‑A if an applicant for certification submits a notarized statement attesting that none of the applicant's owners, officers or employees has been convicted under section 4316, subsection 3‑A in the prior 5 years.   [PL 2007, c. 694, §5 (NEW).] 5.  Certificate not license.  A certificate issued by the assessor pursuant to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act.   [PL 2007, c. 694, §5 (NEW).] SECTION HISTORY PL 1977, c. 694, §711 (RPR). PL 1995, c. 639, §14 (AMD). PL 1997, c. 511, §14 (AMD). PL 2003, c. 705, §5 (AMD). PL 2007, c. 694, §5 (RPR). PL 2013, c. 331, Pt. C, §26 (AMD).
36 ME Rev Stat § 4306 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4306. Tax deducted from purchase price (REPEALED)

 §4306. Tax deducted from purchase price (REPEALED)SECTION HISTORY PL 1977, c. 533, §2 (AMD). PL 1979, c. 392, §3 (AMD). PL 1983, c. 836, §5 (AMD). PL 1997, c. 511, §15 (AMD). PL 2001, c. 147, §3 (AMD). PL 2013, c. 331, Pt. C, §27 (RP).
36 ME Rev Stat § 4307 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4307. Records and reports; payment of tax

 §4307. Records and reports; payment of tax Every processor or shipper responsible for reporting and paying the tax imposed by section 4303 shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of unprocessed wild blueberries that are processed in the State, shipped to a destination outside the State or imported from a destination outside the State during the current season, on forms furnished by the State Tax Assessor. The report must contain the information pertinent to collection of tax under this chapter as the State Tax Assessor prescribes. With the report, each processor or shipper shall forward payment of the full 1 1/2¢ per pound tax upon all wild blueberries reported.   [PL 2019, c. 222, §2 (AMD); PL 2019, c. 222, §7 (AFF).]1.  Shippers.   A shipper shall report the amount of tax due for each load of unprocessed wild blueberries subject to the tax shipped to a destination outside the State, including for each load:   A. The date shipped; and   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]B. The gross weight of the wild blueberries shipped.   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).][PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).] 2.  Report to commission.   The State Tax Assessor annually shall forward a report with a summary of the data collected under this section to the Wild Blueberry Commission of Maine, including the total number of pounds of the following:   A. Wild blueberries grown in the State;   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]B. Wild blueberries processed in the State;   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]C. Unprocessed wild blueberries imported into the State; and   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]D. Unprocessed wild blueberries exported from the State.   [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).][PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).] SECTION HISTORY PL 1971, c. 425, §3 (AMD). PL 1977, c. 533, §3 (AMD). PL 1979, c. 378, §28 (AMD). PL 1979, c. 392, §4 (AMD). PL 1981, c. 364, §44 (AMD). PL 1983, c. 836, §6 (AMD). PL 1997, c. 511, §16 (AMD). PL 2001, c. 147, §4 (AMD). PL 2013, c. 331, Pt. C, §28 (AMD). PL 2019, c. 222, §2 (AMD). PL 2019, c. 222, §7 (AFF).
36 ME Rev Stat § 4308 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4308. Inspection

 §4308. Inspection The State Tax Assessor, the assessor's duly authorized agents, the Commissioner of Agriculture, Conservation and Forestry and the commissioner's deputies, agents or employees have authority to enter any place of business of any processor or shipper or any car, boat, truck or other conveyance in which wild blueberries are to be or are being transported, including on a public way, and to inspect any books or records of any processor or shipper, or any premises where wild blueberries are stored, handled, transported or merchandised, for the purpose of determining what wild blueberries are taxable under this chapter or for the purpose of determining the truth or falsity of any statement or return made by any processor or shipper. The Commissioner of Agriculture, Conservation and Forestry, or the commissioner's deputies, agents or employees, shall conduct periodic random inspections of processors and shippers under this section and section 4316, subsection 4.   [PL 2019, c. 222, §3 (AMD); PL 2019, c. 222, §7 (AFF).]SECTION HISTORY PL 1979, c. 731, §19 (AMD). PL 1997, c. 511, §17 (AMD). PL 2011, c. 657, Pt. W, §6 (REV). PL 2019, c. 222, §3 (AMD). PL 2019, c. 222, §7 (AFF).
36 ME Rev Stat § 4309 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4309. Records available on limited basis (REPEALED)

 §4309. Records available on limited basis (REPEALED)SECTION HISTORY PL 1977, c. 668, §4 (RP).
36 ME Rev Stat § 4310 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4310. False returns; violations; civil action for collection (REPEALED)

 §4310. False returns; violations; civil action for collection (REPEALED)SECTION HISTORY PL 1973, c. 6 (AMD). PL 1977, c. 679, §27 (AMD). PL 1981, c. 364, §45 (RP).
36 ME Rev Stat § 4311 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4311. Appropriation of moneys received (REPEALED)

 §4311. Appropriation of moneys received (REPEALED)SECTION HISTORY PL 1971, c. 425, §4 (AMD). PL 1977, c. 533, §§4,5 (AMD). PL 1983, c. 836, §7 (RP).
36 ME Rev Stat § 4311-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 7: SPECIAL TAXES|Chapter 701: BLUEBERRY TAX|36 §4311-A. Appropriations of money received

 §4311-A. Appropriations of money received Money received from the tax levied by section 4303 must be appropriated for the following purposes:   [PL 2013, c. 331, Pt. C, §29 (AMD).]1.  Collection and enforcement.  The commission shall pay a sum to the State Tax Assessor representing the cost incurred by the State in collection of the taxes imposed by this chapter and the enforcement of this chapter;   [PL 1997, c. 511, §18 (AMD).] 1-A.  Transfer, allocation and appropriation.  Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4303, must be transferred to the Wild Blueberry Commission of Maine in its capacity as an independent agency on a monthly basis by the 15th of the month following collection and be used for all activities of the commission authorized under this chapter. All money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4303, must be allocated or appropriated to the commission by the Legislature. Money received by the commission does not lapse and may be invested until expended for activities authorized under this chapter;   [PL 2013, c. 331, Pt. C, §30 (AMD).] 2.  Promotion and advertising.  The Wild Blueberry Commission of Maine may implement programs and activities to promote and advertise wild blueberries; and join with any local, state, federal or private agency, department, firm, corporation or association to implement the purposes of this section;   [PL 1997, c. 511, §18 (AMD).] 3.  Research and extension educational programs.  Thirty percent of the funds collected, but not to exceed $85,000, must be dedicated to the University of Maine System for the purpose of supplementing its research and extension programs related to improved methods of growing, harvesting, processing, product development and marketing of wild blueberries. The Wild Blueberry Commission of Maine may allocate additional funds to the University of Maine System or other organizations for research and extension programs as may be appropriate to implement the purposes of this section;   [PL 1997, c. 511, §18 (AMD).] 4.  Administration and other activities.  The commission may allocate funds necessary for the administration of this chapter and for other activities related to the economic viability of the Maine wild blueberry industry; and   [PL 1997, c. 511, §18 (AMD).] 5.  Balance of funds.  Any funds remaining over and above the expenses incurred under subsection 3 do not lapse, but must be carried forward to the same fund and for the same purposes for the next fiscal year.   [PL 1997, c. 511, §18 (AMD).] SECTION HISTORY PL 1983, c. 836, §8 (NEW). PL 1985, c. 779, §81 (AMD). PL 1997, c. 511, §18 (AMD). PL 2013, c. 331, Pt. C, §§29, 30 (AMD).