reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 365: FOREST LANDS (REPEALED) › 36 §2702. Determination of tax; notice to owners (REPEALED)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(REPEALED)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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 365: FOREST LANDS (REPEALED) › 36 §2703. Due date; payment to Director of Property Taxation (REPEALED)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(REPEALED)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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 365: FOREST LANDS (REPEALED) › 36 §2704. Abatement (REPEALED)

§2704. Abatement
(REPEALED)
SECTION HISTORY
PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 365: FOREST LANDS (REPEALED) › 36 §2704-A. Interest and penalty (REPEALED)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(REPEALED)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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 365: FOREST LANDS (REPEALED) › 36 §2705. Payment (REPEALED)

§2705. Payment
(REPEALED)
SECTION HISTORY
PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 365: FOREST LANDS (REPEALED) › 36 §2706. Condition of commitment of federal funds (REPEALED)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(REPEALED)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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 366: FOREST FIRE SUPPRESSION (REPEALED) › 36 §2711. Forest fire suppression costs (REPEALED)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(REPEALED)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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 366: FOREST FIRE SUPPRESSION (REPEALED) › 36 §2712. Identification of parcels (REPEALED)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(REPEALED)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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 366: FOREST FIRE SUPPRESSION (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 366: FOREST FIRE SUPPRESSION (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 366: FOREST FIRE SUPPRESSION (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 367: COMMERCIAL FORESTRY EXCISE TAX › 36 §2721. Legislative findings

§2721. Legislative findings
The Legislature finds that engaging in commercial forestry is a privilege that results in costs as well as benefits to the State and that persons enjoying that privilege should be subject to the tax imposed by this chapter.   [PL 1985, c. 514, §2 (NEW).]
The Legislature further finds that the persons owning 500 acres or more of forest land are typically engaged in commercial forest activity. Historically, that amount of land has been used for administrative efficiency and to delineate the amount of land indicative of management for commercial activity, especially for purposes of the Maine Tree Growth Tax Law and the spruce budworm tax. The activity of growing commercially valuable trees is one which occupies a very long cycle. It is not uncommon that 40 years must pass between the planting of a seedling and the time when the tree will be harvested for commercial use. During that interim, it may at times be difficult to discern any obvious commercial activity taking place on the land. In many instances, the best accepted commercial practice with regard to that forest land is to do nothing other than to allow the trees to follow the natural course of maturation. Experience has shown that it is almost inevitable that a large amount of land containing commercially valuable trees will at some point be harvested for commercial purposes. Owners of such large amounts of land will receive the financial benefit of commercial activity either through the sale of the forest product or through the increased value that the forest product adds to the land when the land is transferred.   [PL 1985, c. 514, §2 (NEW).]
SECTION HISTORY
PL 1985, c. 514, §2 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 367: COMMERCIAL FORESTRY EXCISE TAX › 36 §2722. Annual tax

§2722. Annual tax
An excise tax is imposed upon the privilege of using one's land in commercial forestry enterprise in this State. The tax shall be levied upon owners of commercial forest land and shall be apportioned according to the formula specified in section 2723-A. The State, municipalities and the Federal Government are not subject to this tax.   [PL 1987, c. 362, §1 (AMD).]
SECTION HISTORY
PL 1985, c. 514, §2 (NEW). PL 1987, c. 362, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 367: COMMERCIAL FORESTRY EXCISE TAX › 36 §2723. Computation of the tax (REPEALED)

§2723. Computation of the tax
(REPEALED)
SECTION HISTORY
PL 1985, c. 514, §2 (NEW). PL 1987, c. 362, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 367: COMMERCIAL FORESTRY EXCISE TAX › 36 §2724. Definitions

§2724. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1985, c. 514, §2 (NEW).]
1.  Adjusted acres.
"Adjusted acres" means the total number of acres of commercial forest land owned by a person throughout the State reduced by 500 acres. Cotenants of property, whether joint tenants or tenants in common, shall be treated as one person and shall collectively be entitled to only one 500-acre reduction.
[PL 1985, c. 514, §2 (NEW).]
2.  Commercial forest land.
"Commercial forest land" means land that is classified or that is eligible for classification as forest land pursuant to the Maine Tree Growth Tax Law, chapter 105, subchapter 2‑A, except that "commercial forest land" does not include land described in section 573, subsection 3, paragraph B or C when all commercial harvesting of forest products is prohibited. In determining whether land not classified under the Maine Tree Growth Tax Law is eligible for classification under that law, all facts and circumstances must be considered, including whether the landowner is engaged in the forest products business and the land is being used in that business or there is a forest management plan for commercial use of the land or a particular parcel of land has been harvested for commercial purposes within the preceding 5 years. "Commercial forest land" does not include tribal land.
[PL 2021, c. 681, Pt. F, §1 (AMD).]
SECTION HISTORY
PL 1985, c. 514, §2 (NEW). PL 1987, c. 497, §43 (AMD). PL 1993, c. 452, §15 (AMD). PL 2021, c. 681, Pt. F, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 367: COMMERCIAL FORESTRY EXCISE TAX › 36 §2725. Due date

§2725. Due date
This excise tax is due May 1, 1986, and each subsequent May 1st.   [PL 1985, c. 514, §2 (NEW).]
SECTION HISTORY
PL 1985, c. 514, §2 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 367: COMMERCIAL FORESTRY EXCISE TAX › 36 §2726. Administration

§2726. Administration
1.  Returns.
The State Tax Assessor shall prescribe and make available the required tax return. All owners of more than 500 acres of forested land, whether or not that land is commercial forest land, shall complete and file tax returns with the State Tax Assessor no later than February 1st. Taxpayer identification numbers included on the return required by this subsection are confidential and are not a public record for purposes of Title 1, chapter 13.
[PL 2021, c. 253, Pt. C, §3 (AMD).]
2.  Date of ownership.
The ownership and use of forested land for purposes of this chapter shall be determined as of April 1st preceding the date that the tax return is due.
[PL 1985, c. 514, §2 (NEW).]
3.  Notice.
The State Tax Assessor shall notify all landowners subject to this tax of the tax assessed against them no later than 30 days before the date that the tax is due. Failure to notify a landowner shall not relieve the obligation to pay the tax when due.
[PL 1985, c. 514, §2 (NEW).]
4.  Supplemental assessments.
Supplemental assessments may be made in accordance with section 141, subsection 1, except that the following limitations apply:
A. If a landowner who has failed to file a return under this chapter signs and files with the assessor an affidavit stating that the landowner did not know of the requirement to file a return under this chapter, a supplemental assessment may be made only for the 3 preceding years. Interest and penalties must be waived or abated if the tax is paid within 30 days after receipt of notice of the supplemental assessment as provided in a manner prescribed in section 111, subsection 2; and   [PL 2011, c. 462, §1 (NEW); PL 2011, c. 462, §2 (AFF).]
B. If a landowner knew of the requirement to file a return under this chapter or if the assessor determines that the affidavit under paragraph A was falsely filed, the supplemental assessment may be made for the 6 preceding years plus interest and penalties.   [PL 2011, c. 462, §1 (NEW); PL 2011, c. 462, §2 (AFF).]
[PL 2011, c. 462, §1 (AMD); PL 2011, c. 462, §2 (AFF).]
5.  Interest and penalties.
Taxes remaining unpaid after the due date are subject to interest and penalty as provided in chapter 7.
[PL 1985, c. 514, §2 (NEW).]
6.  Enforcement.
The tax imposed by this chapter may be enforced by the enforcement and collection procedures provided in chapter 7.
[PL 1995, c. 281, §21 (AMD).]
SECTION HISTORY
PL 1985, c. 514, §2 (NEW). PL 1989, c. 508, §15 (AMD). PL 1995, c. 281, §21 (AMD). PL 2011, c. 462, §1 (AMD). PL 2011, c. 462, §2 (AFF). PL 2021, c. 253, Pt. C, §3 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 367: COMMERCIAL FORESTRY EXCISE TAX › 36 §2727. Credit; refund (REPEALED)

§2727. Credit; refund
(REPEALED)
SECTION HISTORY
PL 1985, c. 514, §2 (NEW). PL 2011, c. 240, §22 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 367: COMMERCIAL FORESTRY EXCISE TAX › 36 §2728. Report on ownership of commercial forest land by size of ownership

§2728. Report on ownership of commercial forest land by size of ownership
On or before September 1st of each year, the State Tax Assessor shall provide the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry with information on the number of landowners filing tax returns in accordance with this chapter, including a breakdown of the number of landowners by acreage categories. The State Tax Assessor shall consult with the Director of the Bureau of Forestry in determining the acreage categories and shall provide the information in a consistent format to facilitate comparison from year to year.   [PL 2001, c. 564, §6 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
SECTION HISTORY
PL 2001, c. 564, §6 (NEW). PL 2011, c. 657, Pt. W, §§5, 7 (REV). PL 2013, c. 405, Pt. A, §23 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 369: HOSPITALS › 36 §2801. Hospital excise tax (REPEALED)

§2801. Hospital excise tax
(REPEALED)
SECTION HISTORY
PL 1987, c. 847, §5 (NEW). PL 1989, c. 501, §P31 (AMD). PL 1989, c. 909 (AMD). PL 1991, c. 528, §Q7 (RP). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §Q7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 369: HOSPITALS › 36 §2801-A. Hospital assessment (REPEALED)

§2801-A. Hospital assessment
(REPEALED)
SECTION HISTORY
RR 1991, c. 1, §56 (COR). PL 1991, c. 528, §Q8 (NEW). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §Q8 (NEW). PL 1991, c. 780, §§R6,7 (AMD). PL 1995, c. 368, §§W9,RR1-3 (AMD). PL 1995, c. 665, §§L1-3 (AMD). PL 1995, c. 665, §L9 (AFF). PL 1997, c. 24, §T1 (AMD). PL 1997, c. 526, §14 (AMD). MRSA T. 36 §2801-A, sub-§10 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 370: GROSS RECEIPTS TAX (REPEALED) › 36 §2821. Tax assessment (REPEALED)

§2821. Tax assessment
(REPEALED)
SECTION HISTORY
PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 370: GROSS RECEIPTS TAX (REPEALED) › 36 §2822. Tax computation (REPEALED)

§2822. Tax computation
(REPEALED)
SECTION HISTORY
PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 370: GROSS RECEIPTS TAX (REPEALED) › 36 §2823. Administration (REPEALED)

§2823. Administration
(REPEALED)
SECTION HISTORY
PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 370: GROSS RECEIPTS TAX (REPEALED) › 36 §2824. Construction (REPEALED)

§2824. Construction
(REPEALED)
SECTION HISTORY
PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 370: GROSS RECEIPTS TAX (REPEALED) › 36 §2825. Report (REPEALED)

§2825. Report
(REPEALED)
SECTION HISTORY
PL 1993, c. 410, §YY2 (NEW). PL 1993, c. 410, §YY6 (AFF). PL 1995, c. 665, §E2 (RP). PL 1995, c. 665, §E4 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2851. Preamble

§2851. Preamble
It is the Legislature's belief that mining for metallic minerals is an acceptable and necessary activity in the State. Mining results in economic benefits to the locality where it occurs, as well as to the entire State and the Nation. Those who conduct mining do so by their own initiative and by investing their capital. When mining is conducted, investments of the State are also made to provide public facilities and services. Aesthetic costs and the permanent loss of valuable assets also result from mining. It is the Legislature's intent that the mining excise tax be fairly related to the services provided by the State and its subdivisions, as well as account for the costs of mining and the permanent loss of valuable assets.   [PL 1981, c. 711, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 711, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2852. Findings

§2852. Findings
The Legislature makes the following findings.   [PL 1981, c. 711, §10 (NEW).]
1.  Mineral resources fundamental.
Mineral resources are fundamental to modern civilization.
[PL 1981, c. 711, §10 (NEW).]
2.  Mineral resources as economic wealth.
Mineral resources have historically been a primary source of economic wealth, are valuable and, once removed, are forever lost as an economic asset to the State.
[PL 1981, c. 711, §10 (NEW).]
3.  Development of mineral resources.
Development of this country's mineral resources has involved only a small portion of its land area and may be expected to involve a similarly small portion of the land area of Maine.
[PL 1981, c. 711, §10 (NEW).]
4.  Excise tax.
The tax established by this chapter is not a property tax. It is an excise tax imposed on those engaged in and enjoying the privilege of conducting mining in the State.
[PL 1981, c. 711, §10 (NEW).]
5.  Creation of additional costs to government by mining.
The activity of mining may create additional costs to the State and its political subdivisions for government services, such as environmental monitoring and education and for highways, sewers, schools and other improvements which are necessary to accommodate the development of a mining industry.
[PL 1981, c. 711, §10 (NEW).]
6.  Effect of mining on environment and other qualities.
The activity of mining may have permanent and often damaging effects on the environment and recreational and aesthetic qualities of the State. These effects constitute a cost to the State.
[PL 1981, c. 711, §10 (NEW).]
7.  Quality of life.
The activity of mining may significantly alter the quality of life in communities affected by mining.
[PL 1981, c. 711, §10 (NEW).]
8.  Size of mining operation.
As the size of a mining operation increases, the cost to the State and its political subdivisions may increase, as do the effects on the environment. As the size of a mining operation increases, the mining company benefits from economies of scale in the mining operation.
[PL 1981, c. 711, §10 (NEW).]
9.  Long-term and short-term economic costs.
The State and its political subdivisions incur long-term and short-term economic costs as a result of mining. A fund, in which is deposited a portion of the excise tax revenues, assures that money will be available for long-term and short-term costs associated with social, educational, environmental and economic impacts of mining.
[PL 1981, c. 711, §10 (NEW).]
10.  Impact of mining tax laws on mining industry.
Mining tax laws may have a significant impact on the profitability of mining and the industry's ability to enter into and sustain production.
[PL 1981, c. 711, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 711, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2853. Purpose

§2853. Purpose
It is the policy of the State to encourage the sound and orderly development of Maine's mineral resources. The object of this policy is to assure that the actions associated with development of these resources will:   [PL 1981, c. 711, §10 (NEW).]
1.  Expansion and diversification of economy.
Encourage expansion and diversification of the state's economy and create new employment opportunities for the state's people;
[PL 1981, c. 711, §10 (NEW).]
2.  Land use; environmental, safety and health regulations.
Adhere to sound and effective land use, environmental, safety and health regulations administered through appropriate public agencies;
[PL 1981, c. 711, §10 (NEW).]
3.  Assistance to municipalities and counties.
Provide planning and development assistance to municipalities, counties and the unorganized territory if significantly affected by mineral resource development; and
[PL 1981, c. 711, §10 (NEW).]
4.  Scheme of taxation.
Establish a practical scheme of taxation on mining companies which will:
A. Permit these companies to profitably operate mines within the State;   [PL 1981, c. 711, §10 (NEW).]
B. Encourage the economically efficient extraction of minerals;   [PL 1981, c. 711, §10 (NEW).]
C. Permit the State to derive a benefit from the extraction of a nonrenewable resource; and   [PL 1981, c. 711, §10 (NEW).]
D. Compensate the State and its political subdivisions for present and future costs incurred or to be incurred as a result of the mining activity.   [PL 1981, c. 711, §10 (NEW).]
[PL 1981, c. 711, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 711, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2854. Excise tax in lieu of property taxes

§2854. Excise tax in lieu of property taxes
1.  Annual excise tax.
A mining company shall pay to the State Tax Assessor, for the use set forth in this chapter, an annual excise tax for the privilege of conducting mining within the State.
[PL 1981, c. 711, §10 (NEW).]
2.  Property tax exemption.
The excise tax imposed by this chapter shall be in lieu of all property taxes on or with respect to mining property, except for the real property taxes on the following:
A. Buildings, excluding fixtures and equipment; and   [PL 1981, c. 711, §10 (NEW).]
B. Land, excluding the value of minerals or mineral rights.   [PL 1981, c. 711, §10 (NEW).]
[PL 1981, c. 711, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 711, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2856. Amount of tax

§2856. Amount of tax
The amount of the annual excise tax on a mining company shall be the sum of the excise taxes due on each mine site. The excise tax due on each mine site shall be the greater of the following:   [PL 1981, c. 711, §10 (NEW).]
1.  Tax on facilities and equipment.
The value of facilities and equipment multiplied by 0.005; or
[PL 1981, c. 711, §10 (NEW).]
2.  Tax on gross proceeds.
The gross proceeds multiplied by:
A. If net proceeds are greater than zero, the greater of the following:
(1) 0.009; or
(2) A number determined by subtracting from 0.045 the quotient obtained by dividing:
(a) Gross proceeds, by
(b) Net proceeds multiplied by 100.   [RR 2013, c. 2, §45 (COR).]
B. If net proceeds are equal to or less than zero, then 0.009.   [RR 2013, c. 2, §45 (COR).]
[RR 2013, c. 2, §45 (COR).]
SECTION HISTORY
PL 1981, c. 711, §10 (NEW). RR 2013, c. 2, §45 (COR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2857. Returns

§2857. Returns
1.  Annual return.
A mining company shall file, on or before the date the mining company's state income tax return is due to be filed, an annual return on a form specified by the State Tax Assessor for each tax year.
[PL 1981, c. 711, §10 (NEW).]
2.  Form and contents.
The return shall indicate:
A. The tax due;   [PL 1981, c. 711, §10 (NEW).]
B. The estimated tax payments made;   [PL 1981, c. 711, §10 (NEW).]
C. Credits provided under section 2858; and   [PL 1981, c. 711, §10 (NEW).]
D. Information relating to the value of facilities and equipment, gross proceeds, net proceeds or other relevant information as the State Tax Assessor may by rule require.   [PL 1981, c. 711, §10 (NEW).]
[PL 1981, c. 711, §10 (NEW).]
3.  Payments.
A mining company shall pay the tax due, less estimated tax payments and credits, at the time its annual return is due without extensions.
[PL 1981, c. 711, §10 (NEW).]
4.  Extensions.
The State Tax Assessor may grant a reasonable extension of time for filing a return, declaration, statement or other document or payment of tax or estimated tax required by this chapter on such terms and conditions as he may require. The extension may not exceed 8 months.
[PL 1981, c. 711, §10 (NEW).]
5.  Computation.
In computing a mining company's tax, gross proceeds and net proceeds shall be computed as if each mine site were a separate taxpayer. The State Tax Assessor may distribute, apportion or allocate on a reasonable basis gross proceeds, deductions, credits or allowances between or among mining companies or mine sites, if such distribution, apportionment or allocation is necessary to prevent evasion of taxes imposed by this chapter, or to reflect clearly the gross or net proceeds of any mining company or mine site.
[PL 1981, c. 711, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 711, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2858. Credits, refunds and amendments

§2858. Credits, refunds and amendments
Credits, refunds and amendments shall be computed and applied separately for each mine site. The following provisions shall apply.   [PL 1981, c. 711, §10 (NEW).]
1.  Credit for property tax prior to commencement of mining.
A credit shall be allowed for property taxes paid by a mining company or any other person on property which becomes exempt during the year under section 2854, subsection 2. The amount of the credit shall be computed as follows: The number of days remaining in the property tax year beginning with the date mining commences and the next March 31st, inclusive, shall be divided by 365; the percentage thus arrived at shall be multiplied by the property taxes paid during that property tax year against such property. The credit may be used in the tax year in which the property tax was paid or in any tax years thereafter.
[PL 1981, c. 711, §10 (NEW).]
2.  Credit for property tax paid on land and buildings.
A credit shall be allowed for property taxes paid by a mining company or any other person on land and buildings that are mining property. The credit may be used in the tax year in which the property tax was paid or in any tax years thereafter.
[PL 1981, c. 711, §10 (NEW).]
3.  Credits for prepayment of taxes.
The following provisions apply to prepayment of taxes other than estimated tax payments.
A. A person may prepay to the State Tax Assessor at any time prior to the end of the 5 years following the commencement of mining, a portion of the taxes due under this chapter not to exceed $250,000 in one year or $500,000 for a mine site.   [PL 1981, c. 711, §10 (NEW).]
B. If a person (whether or not it was a mining company at the time of the prepayment) prepays a portion of the taxes due under this chapter, it may take that prepayment as a credit against the taxes due under this chapter in any tax years following prepayment.   [PL 1981, c. 711, §10 (NEW).]
[PL 1981, c. 711, §10 (NEW).]
4.  Credit for penalty payments.
[PL 1987, c. 772, §26 (RP).]
4-A.  Credits for municipal reimbursement paid.
[PL 1983, c. 776, §6 (RP).]
5.  Refunds.
Tax refunds and abatements shall be made in accordance with section 2011, except if estimated tax payments exceed the tax due for the tax year, the State Tax Assessor shall refund the excess, unless the mining company requests otherwise.
[PL 1981, c. 711, §10 (NEW).]
6.  Amendment for unexpended accruals.
If accruals taken as deductions under section 2855, subsection 14, are not actually expended for the purposes for which they were accrued, then the mining company shall amend its returns for the tax years the deductions were taken to reduce those deductions to actual expenditures.
[PL 1981, c. 711, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 711, §10 (NEW). PL 1983, c. 555, §4 (AMD). PL 1983, c. 776, §6 (AMD). PL 1987, c. 772, §26 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2859. Estimated tax requirements

§2859. Estimated tax requirements
A mining company shall make payments of estimated tax pursuant to section 5228, except that the estimated tax liability is to be based on liability for the mining excise tax rather than the income tax.   [PL 1985, c. 691, §§ 27, 48 (RPR).]
SECTION HISTORY
PL 1981, c. 711, §10 (NEW). PL 1985, c. 691, §§27,48 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2860. Enforcement (REPEALED)

§2860. Enforcement
(REPEALED)
SECTION HISTORY
PL 1981, c. 711, §10 (NEW). PL 1989, c. 502, §A132 (AMD). PL 2011, c. 240, §23 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2864. Just value (REPEALED)

§2864. Just value
(REPEALED)
SECTION HISTORY
PL 1981, c. 711, §10 (NEW). PL 1987, c. 772, §27 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2865. Mine site and valuation determinations

§2865. Mine site and valuation determinations
1.  Mine site.
The State Tax Assessor shall determine the area of a mine site, taking into account all relevant information, including, but not limited to, plans or permits approved under the site location of development law, Title 38, chapter 3, subchapter 1, Article 6. The assessor shall give notice to the mining company and to the municipality in which the mine site is located of the determination . The assessor's determination is reviewable under section 151.
[PL 2007, c. 627, §76 (AMD).]
2.  Valuation.
If a mine site is located in a municipality, the assessor shall determine the valuation of mining property and the percentage of that valuation represented by land and buildings that are not exempt from property taxes. That valuation of land and buildings must be applied in determining the property taxes. The municipality in which the mine site is located may appeal that determination to the State Board of Property Tax Review as provided in chapter 101, subchapter 2-A.
[PL 2007, c. 627, §76 (AMD).]
SECTION HISTORY
PL 1981, c. 711, §10 (NEW). PL 1985, c. 764, §21 (AMD). PL 2007, c. 627, §76 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 371: MINING EXCISE TAX › 36 §2866. Mining Oversight Fund

§2866. Mining Oversight Fund
1.  Creation of fund.
The Mining Oversight Fund, referred to in this section as "the fund," is established as a nonlapsing fund administered by the Mining Excise Tax Trust Fund Board of Trustees, referred to in this section as "the board." The board shall oversee and authorize expenditures from the fund.
[PL 2011, c. 653, §6 (AMD); PL 2011, c. 653, §33 (AFF).]
2.  Investment.
The Treasurer of State shall invest the money in the fund as authorized by Title 5, section 138.
[PL 1991, c. 883, §8 (NEW).]
3.  Scope of corrective action.
[PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).]
4.  Uses of fund.
Money from the fund may be used only to fund oversight of mining activity as provided in the mining rules adopted by the Department of Environmental Protection under the Maine Metallic Mineral Mining Act, and expenses for site oversight. Expenses for site oversight include, but are not limited to, expenses of the department or the department's agents or contractors related to site oversight, including costs of personnel and administrative costs and expenses necessary to administer, review and monitor corrective action.
A. [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).]
B. [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).]
C. [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).]
D. [PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).]
[PL 2011, c. 653, §6 (AMD); PL 2011, c. 653, §33 (AFF).]
5.  Restrictions and liability.
[PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).]
6.  Disposition of fund.
[PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).]
7.  Depletion of fund.
[PL 2011, c. 653, §6 (RP); PL 2011, c. 653, §33 (AFF).]
SECTION HISTORY
PL 1991, c. 883, §8 (NEW). PL 2011, c. 653, §6 (AMD). PL 2011, c. 653, §33 (AFF). PL 2011, c. 682, §38 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 375: HOSPITAL TAX › 36 §2881. Definitions

§2881. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2001, c. 714, Pt. NN, §2 (NEW).]
1.  Gross patient services revenue.
"Gross patient services revenue" means gross charges, excluding any grants, donations or research funding.
[PL 2001, c. 714, Pt. NN, §2 (NEW).]
2.  Hospital.
"Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board, and an organized medical staff, offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in the "Regulations for Licensure of General and Specialty Hospitals in the State of Maine," as amended; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital. For purposes of this chapter, "hospital" does not include a nursing home or a publicly owned specialty hospital.
[PL 2001, c. 714, Pt. NN, §2 (NEW).]
3.  Inpatient hospital services.
"Inpatient hospital services" means services that are furnished in a hospital by or under the direction of a physician or a dentist for the care and treatment of an inpatient.
[PL 2001, c. 714, Pt. NN, §2 (NEW).]
4.  Outpatient hospital services.
"Outpatient hospital services" means preventive, diagnostic, therapeutic, rehabilitative or palliative services provided in a hospital to an outpatient.
[PL 2001, c. 714, Pt. NN, §2 (NEW).]
5.  Publicly owned specialty hospital.
"Publicly owned specialty hospital" means a publicly owned hospital that is primarily engaged in providing psychiatric services for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department of Health and Human Services.
[PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]
6.  Taxable revenues.
"Taxable revenues" means gross patient services revenue.
[PL 2001, c. 714, Pt. NN, §2 (NEW).]
7.  Tax year.
"Tax year" means the hospital payment year, as defined by the Department of Health and Human Services, ending in state fiscal year 1999-00.
[PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]
SECTION HISTORY
PL 2001, c. 714, §NN2 (NEW). PL 2003, c. 689, §B6 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 375: HOSPITAL TAX › 36 §2882. Tax imposed

§2882. Tax imposed
For state fiscal year 2002-03, a tax is imposed against each hospital in the State. The tax is equal to .135% of gross patient services revenue for the tax year as identified on the hospital's annual financial statement for that year on file with the Department of Health and Human Services as of October 18, 2002, for inpatient and outpatient services attributable to all private and public payors.   [PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]
SECTION HISTORY
PL 2001, c. 714, §NN2 (NEW). PL 2003, c. 689, §B6 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 375: HOSPITAL TAX › 36 §2883. Return and payment of tax; application of revenues

§2883. Return and payment of tax; application of revenues
1.  Return required.
A person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section.
[PL 2001, c. 714, Pt. NN, §2 (NEW).]
2.  Application of revenues.
All revenues received by the assessor under this chapter must be credited to the General Fund.
[PL 2001, c. 714, Pt. NN, §2 (NEW).]
SECTION HISTORY
PL 2001, c. 714, §NN2 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 377: HOSPITAL TAX › 36 §2891. Definitions

§2891. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2003, c. 513, Pt. H, §1 (NEW).]
1.  Hospital.
"Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board and an organized medical staff offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in rules of the Department of Health and Human Services relating to licensure of general and specialty hospitals; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital. For purposes of this chapter, "hospital" does not include a nursing home or a publicly owned specialty hospital or, for state fiscal years beginning on or after July 1, 2008, municipally funded hospitals.
[PL 2007, c. 545, §4 (AMD).]
1-A.  Municipally funded hospital.
"Municipally funded hospital" means Cary Medical Center in Caribou.
[PL 2021, c. 253, Pt. B, §5 (AMD).]
2.  Net operating revenue.
"Net operating revenue" means gross charges of facilities less any deducted amounts for charity care and payer discounts.
[PL 2003, c. 688, Pt. L, §1 (AMD); PL 2003, c. 688, Pt. L, §2 (AFF).]
3.  Publicly owned specialty hospital.
"Publicly owned specialty hospital" means a publicly owned hospital that is primarily engaged in providing psychiatric services for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department of Health and Human Services.
[PL 2007, c. 438, §61 (AMD).]
4.  Tax year.
[PL 2005, c. 12, Pt. ZZ, §1 (RP).]
SECTION HISTORY
RR 2003, c. 2, §116 (COR). PL 2003, c. 513, §H1 (NEW). PL 2003, c. 688, §L1 (AMD). PL 2003, c. 688, §L2 (AFF). PL 2003, c. 689, §B6 (REV). PL 2005, c. 12, §ZZ1 (AMD). PL 2007, c. 438, §61 (AMD). PL 2007, c. 545, §§4, 5 (AMD). PL 2021, c. 253, Pt. B, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 377: HOSPITAL TAX › 36 §2893. Return and payment of tax; application of revenues

§2893. Return and payment of tax; application of revenues
1.  Return required in state fiscal year 2003-04.
For the tax due for state fiscal year 2003-04, a person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section.
[PL 2003, c. 513, Pt. H, §1 (NEW).]
2.  Return required in state fiscal years beginning on or after July 1, 2004.
For tax due for state fiscal years beginning on or after July 1, 2004, a person subject to the tax imposed by section 2892 shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay one half of the total tax due by November 15th of the state fiscal year for which the tax is being imposed and one half of the total tax due by May 15th of the state fiscal year for which the tax is being imposed.
[PL 2009, c. 571, Pt. VV, §1 (AMD).]
3.  Application of revenues.
All revenues received by the assessor under this chapter must be credited to a General Fund suspense account. No later than the last day of each month, the State Controller shall transfer all revenues received by the assessor during the month under section 2892 to the Medical Care - Payments to Providers Other Special Revenue Funds account in the Department of Health and Human Services.
[PL 2009, c. 571, Pt. VV, §2 (AMD).]
SECTION HISTORY
PL 2003, c. 513, §H1 (NEW). PL 2003, c. 673, §HH4 (AMD). PL 2007, c. 438, §62 (AMD). PL 2009, c. 571, Pt. VV, §§1, 2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 377: HOSPITAL TAX › 36 §2894. Hospital assessment

§2894. Hospital assessment
For state fiscal year 2010-11, an assessment is imposed against each hospital in the State. The assessment is equal to 0.12% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008.   [PL 2009, c. 571, Pt. VV, §3 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. VV, §3 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 377: HOSPITAL TAX › 36 §2895. Return and payment of assessment; application of revenues

§2895. Return and payment of assessment; application of revenues
1.  Return required.
A person subject to the assessment imposed under section 2894 shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2010. The 2nd payment is due by March 30, 2011.
[PL 2009, c. 571, Pt. VV, §4 (NEW).]
2.  Application of revenues.
All revenues received by the assessor under section 2894 must be credited to the General Fund.
[PL 2009, c. 571, Pt. VV, §4 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. VV, §4 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 377: HOSPITAL TAX › 36 §2896. Hospital assessment; 2012-2013

§2896. Hospital assessment; 2012-2013
1.  Assessment.
For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008.
[PL 2011, c. 477, Pt. II, §1 (NEW).]
2.  Return required.
A person subject to the assessment imposed under this section shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2012. The 2nd payment is due by March 30, 2013.
[PL 2011, c. 477, Pt. II, §1 (NEW).]
3.  Application of revenues.
All revenues received by the assessor under subsection 1 must be credited to the General Fund.
[PL 2011, c. 477, Pt. II, §1 (NEW).]
SECTION HISTORY
PL 2011, c. 477, Pt. II, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 451: GASOLINE TAX › 36 §2903-A. Finding of fact (REPEALED)

§2903-A. Finding of fact
(REPEALED)
SECTION HISTORY
PL 1965, c. 395, §2 (NEW). PL 1967, c. 27 (AMD). PL 1973, c. 460, §19 (AMD). PL 1973, c. 513, §22 (AMD). PL 1983, c. 94, §§C11,20 (AMD). PL 1985, c. 481, §A81 (AMD). PL 1987, c. 793, §A10 (AMD). PL 1989, c. 240, §1 (AMD). PL 1995, c. 502, §E30 (AMD). PL 1999, c. 127, §A50 (AMD). PL 2001, c. 693, §4 (RP). PL 2001, c. 693, §11 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 451: GASOLINE TAX › 36 §2903-B. Finding of fact (REPEALED)

§2903-B. Finding of fact
(REPEALED)
SECTION HISTORY
PL 1973, c. 460, §19 (AMD). PL 1973, c. 613, §22 (NEW). PL 1987, c. 772, §28 (AMD). PL 1995, c. 446, §1 (AMD). PL 1995, c. 502, §E30 (AMD). PL 2001, c. 693, §5 (RP). PL 2001, c. 693, §11 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 451: GASOLINE TAX › 36 §2903-C. Finding of fact (REPEALED)

§2903-C. Finding of fact
(REPEALED)
SECTION HISTORY
PL 1995, c. 446, §2 (NEW). PL 2001, c. 693, §6 (RP). PL 2001, c. 693, §11 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 451: GASOLINE TAX › 36 §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund (REPEALED)

§2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund
(REPEALED)
SECTION HISTORY
PL 2005, c. 457, §GGG8 (NEW). PL 2011, c. 649, Pt. E, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 451: GASOLINE TAX › 36 §2904. Certificates

§2904. Certificates
Every person that is a distributor, wholesaler, importer or exporter of internal combustion engine fuel in the State shall file an application for a certificate with the State Tax Assessor on forms prescribed and furnished by the assessor. A person may not sell or distribute internal combustion engine fuel until the certificate is furnished by the assessor and displayed as required by this section. One copy of the certificate, certified by the assessor, must be displayed in each place of business of the person. If the assessor has reasonable cause to believe that the person has ceased to do business or that the person has violated this chapter or rules adopted under this chapter, the assessor may on reasonable notice to the person suspend the person's certificate until satisfied to the contrary. A person whose certificate has been suspended may not act as a distributor, wholesaler, importer or exporter until the certificate is restored by the assessor. A suspended certificate must be surrendered to the assessor upon request. Notice is sufficient if sent by mail and addressed to the person at the address designated in the certificate. The suspension is subject to review as provided in section 151.   [PL 2009, c. 434, §40 (RPR).]
SECTION HISTORY
PL 1967, c. 94, §6 (AMD). PL 1973, c. 585, §11 (AMD). PL 1987, c. 772, §29 (AMD). PL 2007, c. 407, §2 (AMD). PL 2009, c. 434, §40 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 451: GASOLINE TAX › 36 §2904-A. Registered distributor (REPEALED)

§2904-A. Registered distributor
(REPEALED)
SECTION HISTORY
PL 2007, c. 407, §3 (NEW). PL 2009, c. 434, §41 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 451: GASOLINE TAX › 36 §2905. Distributor or importer; rate of collection

§2905. Distributor or importer; rate of collection
Each distributor or importer paying or becoming liable to pay the tax imposed by this chapter shall be entitled to charge and collect at the rate per gallon set forth in section 2903 only as a part of the selling price of the internal combustion engine fuels subject to the tax.   [PL 1983, c. 94, Pt. C, §12 (AMD).]
SECTION HISTORY
PL 1967, c. 94, §7 (AMD). PL 1969, c. 426, §4 (AMD). PL 1971, c. 529, §2 (AMD). PL 1983, c. 94, §C12 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 451: GASOLINE TAX › 36 §2906-A. Refund of tax paid on worthless accounts

§2906-A. Refund of tax paid on worthless accounts
The retail dealer shall be entitled to a refund from the Treasurer of State for a portion of the tax paid to a distributor or importer, which tax shall be reported and paid to the State Tax Assessor by the distributor or importer pursuant to section 2906. The portion of the tax for which there is a refund entitlement is represented by tax paid on accounts of the retailer found to be worthless and actually charged off by the retailer, but if any such accounts are thereafter collected by the retailer, the tax recovered shall be paid within 30 days of recovery directly by the retailer to the State Tax Assessor.   [PL 1981, c. 304, §1 (NEW).]
The procedure for that refund shall be as follows.   [PL 1981, c. 304, §1 (NEW).]
1.  Computation.
The refund shall be in the amount of the tax paid on accounts of the retailer found to be worthless and actually charged off by the retailer.
[PL 1981, c. 304, §1 (NEW).]
2.  Applications.
All applications for refunds shall be made by the retailer under penalties of perjury annually on or before April 1st for all accounts found to be worthless and charged off during the previous calendar year.
[PL 1981, c. 304, §1 (NEW).]
3.  Form.
That application shall be in such form as the State Tax Assessor shall prescribe.
[PL 1981, c. 304, §1 (NEW).]
4.  Payment.
Subsections 1 to 3 having been complied with, the State Tax Assessor shall calculate the amount of the refund due on an application and shall certify the amount and the name of the person entitled to the refund to the Treasurer of State. The Treasurer of State shall thereafter make the certified refund from funds paid to the Treasurer of State pursuant to section 2906.
[PL 1981, c. 304, §1 (NEW).]
SECTION HISTORY
PL 1981, c. 304, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 5: MOTOR FUEL TAXES › Chapter 451: GASOLINE TAX › 36 §2907. Application of tax in special cases

§2907. Application of tax in special cases
A person that receives internal combustion engine fuel under circumstances that preclude the collection of the tax imposed under this chapter by the distributor, other than internal combustion engine fuel brought into the State in the ordinary standard equipment fuel tank attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle, and that sells or uses that internal combustion engine fuel in this State is subject to the tax imposed by section 2903 and to the requirements of section 2906, subsections 1 and 2 on the same basis as a licensed distributor.   [PL 2009, c. 434, §46 (RPR).]
SECTION HISTORY
PL 2009, c. 434, §46 (RPR).