reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704: TOBACCO PRODUCTS TAX › 36 §4404. Returns; payment of tax and penalty (WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/24)

§4404. Returns; payment of tax and penalty
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/24)
Every distributor subject to the licensing requirement of section 4402 shall file, on or before the last day of each month, a return on a form prescribed and furnished by the State Tax Assessor together with payment of the tax due under this chapter. The return must report all tobacco products held, purchased, manufactured, brought in or caused to be brought in from outside the State or shipped or transported to retailers within the State during the preceding calendar month. Every distributor shall keep a complete and accurate record at its principal place of business to substantiate all receipts and sales of tobacco products.   [PL 2009, c. 213, Pt. H, §2 (AMD).]
The return must include further information as the assessor may prescribe and must show a credit for any tobacco products exempted as provided in section 4403. Records must be maintained to substantiate the exemption. Tax previously paid on tobacco products that are returned to a manufacturer or a distributor because the product has become unfit for use, sale or consumption and for tobacco products that are returned to a distributor that are subsequently destroyed by the distributor may be taken as a credit on a subsequent return. The assessor may either witness the destruction of the product or may accept another form of proof that the product has been destroyed by the distributor or returned to the manufacturer.   [PL 2019, c. 379, Pt. B, §20 (AMD).]
A person who is not a distributor licensed pursuant to this chapter who imports, receives or otherwise acquires tobacco products for use or consumption in the State from a person other than a licensed distributor shall file, on or before the last day of the month following each month in which tobacco products were acquired, a return on a form prescribed by the assessor together with payment of the tax imposed by this chapter at the rate provided in section 4403. The return must report the quantity of tobacco products imported, received or otherwise acquired from a person other than a licensed distributor or retailer during the previous calendar month and additional information the assessor may require.   [PL 2005, c. 627, §10 (NEW).]
SECTION HISTORY
PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §46 (AMD). PL 2001, c. 382, §3 (AMD). PL 2005, c. 627, §10 (AMD). PL 2007, c. 438, §§101,102 (AMD). PL 2009, c. 213, Pt. H, §2 (AMD). PL 2011, c. 441, §§ 3, 4 (AMD). PL 2019, c. 379, Pt. B, §§19, 20 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704: TOBACCO PRODUCTS TAX › 36 §4404-B. Sales of tobacco products in contravention of law (WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/24)

§4404-B. Sales of tobacco products in contravention of law
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/24)
1.  Tobacco products.
A distributor may not offer for sale or sell tobacco products if the package containing the tobacco products:
A. Is subject to and does not comply with 15 United States Code, Section 4401, et seq., for the placement of labels, warnings or any other information for a package of tobacco products to be sold within the United States and 26 United States Code, Section 5723;   [PL 2005, c. 627, §11 (NEW).]
B. Is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S." or with other wording indicating that the manufacturer did not intend that the product be sold in the United States;   [PL 2005, c. 627, §11 (NEW).]
C. Has been altered by adding or deleting wording, labels or warnings described in paragraphs A and B;   [PL 2005, c. 627, §11 (NEW).]
D. Has been imported into the United States in violation of 26 United States Code, Section 5754; or   [PL 2005, c. 627, §11 (NEW).]
E. In any way violates federal trademark or copyright laws.   [PL 2005, c. 627, §11 (NEW).]
[PL 2005, c. 627, §11 (NEW).]
2.  Shipment only to licensed retailers.
A distributor may not sell or offer to sell tobacco products to a retailer unless the retailer has provided documentation to the distributor that the retailer holds a current retail tobacco license issued under Title 22, section 1551‑A.
[PL 2005, c. 627, §11 (NEW).]
3.  Deceptive practice.
A distributor that sells tobacco products described in subsection 1, with or without having paid the appropriate tax, commits an unfair or deceptive act or practice under the Maine Unfair Trade Practices Act.
[PL 2005, c. 627, §11 (NEW).]
4.  Penalties.
The following penalties apply to violations of this section.
A. A distributor that violates this section commits a Class E crime.   [PL 2005, c. 627, §11 (NEW).]
B. A distributor that violates this section when the distributor has one or more prior convictions for violation of this section commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence.   [PL 2005, c. 627, §11 (NEW).]
[PL 2005, c. 627, §11 (NEW).]
Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A.   [PL 2005, c. 627, §11 (NEW).]
SECTION HISTORY
PL 2005, c. 627, §11 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704: TOBACCO PRODUCTS TAX › 36 §4404-B. Sales of tobacco products in contravention of law (WHOLE SECTION TEXT EFFECTIVE 1/01/24)

§4404-B. Sales of tobacco products in contravention of law
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE 1/01/24)
1.  Tobacco products.
A distributor or remote retail seller may not offer for sale or sell tobacco products if the package containing the tobacco products:
A. Is subject to and does not comply with 15 United States Code, Section 4401, et seq., for the placement of labels, warnings or any other information for a package of tobacco products to be sold within the United States and 26 United States Code, Section 5723;   [PL 2005, c. 627, §11 (NEW).]
B. Is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S." or with other wording indicating that the manufacturer did not intend that the product be sold in the United States;   [PL 2005, c. 627, §11 (NEW).]
C. Has been altered by adding or deleting wording, labels or warnings described in paragraphs A and B;   [PL 2005, c. 627, §11 (NEW).]
D. Has been imported into the United States in violation of 26 United States Code, Section 5754; or   [PL 2005, c. 627, §11 (NEW).]
E. In any way violates federal trademark or copyright laws.   [PL 2005, c. 627, §11 (NEW).]
[PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §28 (AFF).]
2.  Shipment only to licensed retailers.
A distributor may not sell or offer to sell tobacco products to a retailer unless the retailer has provided documentation to the distributor that the retailer holds a current retail tobacco license issued under Title 22, section 1551‑A.
[PL 2005, c. 627, §11 (NEW).]
3.  Deceptive practice.
A distributor or remote retail seller that sells tobacco products described in subsection 1, with or without having paid the appropriate tax, commits an unfair or deceptive act or practice under the Maine Unfair Trade Practices Act.
[PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §28 (AFF).]
4.  Penalties.
The following penalties apply to violations of this section.
A. A distributor or remote retail seller that violates this section commits a Class E crime.   [PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §28 (AFF).]
B. A distributor or remote retail seller that violates this section after having one or more prior convictions for a violation of this section commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence.   [PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §28 (AFF).]
[PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §28 (AFF).]
Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A.   [PL 2005, c. 627, §11 (NEW).]
SECTION HISTORY
PL 2005, c. 627, §11 (NEW). PL 2023, c. 441, Pt. E, §24 (AMD). PL 2023, c. 441, Pt. E, §28 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704: TOBACCO PRODUCTS TAX › 36 §4405. The tax assessor may estimate liability (REPEALED)

§4405. The tax assessor may estimate liability
(REPEALED)
SECTION HISTORY
PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704: TOBACCO PRODUCTS TAX › 36 §4406. Inspection of records; civil action for tax (REPEALED)

§4406. Inspection of records; civil action for tax
(REPEALED)
SECTION HISTORY
PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704: TOBACCO PRODUCTS TAX › 36 §4407. Appeal procedure (REPEALED)

§4407. Appeal procedure
(REPEALED)
SECTION HISTORY
PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704: TOBACCO PRODUCTS TAX › 36 §4408. Penalties; civil action for tax (REPEALED)

§4408. Penalties; civil action for tax
(REPEALED)
SECTION HISTORY
PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704: TOBACCO PRODUCTS TAX › 36 §4409. Claims (REPEALED)

§4409. Claims
(REPEALED)
SECTION HISTORY
PL 1985, c. 783, §16 (NEW). PL 1987, c. 497, §47 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4421. Definitions (REPEALED)

§4421. Definitions
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4422. Administration (REPEALED)

§4422. Administration
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4423. Tax payment required for possession (REPEALED)

§4423. Tax payment required for possession
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4424. No immunity (REPEALED)

§4424. No immunity
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4425. Pharmaceuticals (REPEALED)

§4425. Pharmaceuticals
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4426. Tax rate (REPEALED)

§4426. Tax rate
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4427. Penalties for violation (REPEALED)

§4427. Penalties for violation
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4428. Stamps (REPEALED)

§4428. Stamps
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4429. Reports (REPEALED)

§4429. Reports
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4430. Payment due (REPEALED)

§4430. Payment due
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4431. Burden of proof (REPEALED)

§4431. Burden of proof
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4432. Confidentiality (REPEALED)

§4432. Confidentiality
(REPEALED)
SECTION HISTORY
PL 1987, c. 343, §9 (NEW). PL 1987, c. 772, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4433. Definitions (REPEALED)

§4433. Definitions
(REPEALED)
SECTION HISTORY
PL 1987, c. 772, §35 (NEW). PL 1991, c. 546, §29 (AMD). PL 1995, c. 281, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4434. Tax (REPEALED)

§4434. Tax
(REPEALED)
SECTION HISTORY
PL 1987, c. 772, §35 (NEW). PL 1991, c. 546, §30 (AMD). PL 1991, c. 780, §CC1 (AMD). PL 1995, c. 281, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4435. Report of conviction (REPEALED)

§4435. Report of conviction
(REPEALED)
SECTION HISTORY
PL 1987, c. 772, §35 (NEW). PL 1991, c. 824, §B11 (AMD). PL 1995, c. 281, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 704-A: ILLEGAL DRUGS (REPEALED) › 36 §4436. Burden of proof (REPEALED)

§4436. Burden of proof
(REPEALED)
SECTION HISTORY
PL 1987, c. 772, §35 (NEW). PL 1995, c. 281, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 705: FERTILIZER TAX (REPEALED) › 36 §4441. Statement and rate of tax (REPEALED)

§4441. Statement and rate of tax
(REPEALED)
SECTION HISTORY
PL 1971, c. 158 (AMD). PL 1979, c. 672, §A65 (AMD). PL 1995, c. 281, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 705: FERTILIZER TAX (REPEALED) › 36 §4442. Disposition of fees (REPEALED)

§4442. Disposition of fees
(REPEALED)
SECTION HISTORY
PL 1979, c. 672, §A66 (RPR). PL 1995, c. 281, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 705: FERTILIZER TAX (REPEALED) › 36 §4443. Civil violation (REPEALED)

§4443. Civil violation
(REPEALED)
SECTION HISTORY
PL 1977, c. 696, §292 (RPR). PL 1995, c. 281, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 705: FERTILIZER TAX (REPEALED) › 36 §4444. Tonnage filed with Commissioner of Agriculture, Food and Rural Resources (REPEALED)

§4444. Tonnage filed with Commissioner of Agriculture, Food and Rural Resources
(REPEALED)
SECTION HISTORY
PL 1995, c. 281, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 706: MARINE WORM TAX (REPEALED) › 36 §4451. Definitions (REPEALED)

§4451. Definitions
(REPEALED)
SECTION HISTORY
PL 1969, c. 461 (NEW). PL 1971, c. 287, §1 (RPR). PL 1977, c. 534, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 706: MARINE WORM TAX (REPEALED) › 36 §4452. License (REPEALED)

§4452. License
(REPEALED)
SECTION HISTORY
PL 1969, c. 461 (NEW). PL 1977, c. 534, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 706: MARINE WORM TAX (REPEALED) › 36 §4453. Rate of tax (REPEALED)

§4453. Rate of tax
(REPEALED)
SECTION HISTORY
PL 1969, c. 461 (NEW). PL 1971, c. 287, §1 (RPR). PL 1977, c. 534, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 706: MARINE WORM TAX (REPEALED) › 36 §4454. Records and reports (REPEALED)

§4454. Records and reports
(REPEALED)
SECTION HISTORY
PL 1969, c. 461 (NEW). PL 1977, c. 534, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 706: MARINE WORM TAX (REPEALED) › 36 §4455. False returns and violations (REPEALED)

§4455. False returns and violations
(REPEALED)
SECTION HISTORY
PL 1969, c. 461 (NEW). PL 1977, c. 534, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 706: MARINE WORM TAX (REPEALED) › 36 §4456. Packaging and labeling (REPEALED)

§4456. Packaging and labeling
(REPEALED)
SECTION HISTORY
PL 1969, c. 461 (NEW). PL 1971, c. 287, §1 (RPR). PL 1977, c. 534, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 706: MARINE WORM TAX (REPEALED) › 36 §4457. Appropriation of moneys received (REPEALED)

§4457. Appropriation of moneys received
(REPEALED)
SECTION HISTORY
PL 1969, c. 461 (NEW). PL 1971, c. 287, §2 (AMD). PL 1977, c. 534, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4502. Definitions (REPEALED)

§4502. Definitions
(REPEALED)
SECTION HISTORY
PL 1979, c. 452, §1 (RPR). PL 1991, c. 376, §57 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4503. Maine Dairy Promotion Board (REPEALED)

§4503. Maine Dairy Promotion Board
(REPEALED)
SECTION HISTORY
PL 1979, c. 452, §2 (RPR). PL 1983, c. 573, §5 (RPR). PL 1983, c. 812, §§273,274 (AMD). PL 1985, c. 785, §B170 (AMD). PL 1989, c. 503, §B168 (AMD). PL 1991, c. 376, §57 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4503-A. Powers and duties (REPEALED)

§4503-A. Powers and duties
(REPEALED)
SECTION HISTORY
PL 1983, c. 573, §6 (NEW). PL 1991, c. 376, §57 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4505. Tax (REPEALED)

§4505. Tax
(REPEALED)
SECTION HISTORY
PL 1967, c. 269, §1 (AMD). PL 1969, c. 213, §1 (AMD). PL 1979, c. 452, §3 (RPR). PL 1983, c. 573, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4506. Dealer may deduct tax from purchase price (REPEALED)

§4506. Dealer may deduct tax from purchase price
(REPEALED)
SECTION HISTORY
PL 1967, c. 269, §2 (AMD). PL 1969, c. 213, §2 (AMD). PL 1979, c. 452, §4 (RPR). PL 1983, c. 573, §8 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4507. Applications for certificate; no activity until certificate issued (REPEALED)

§4507. Applications for certificate; no activity until certificate issued
(REPEALED)
SECTION HISTORY
PL 1977, c. 694, §713 (AMD). PL 1979, c. 452, §5 (AMD). PL 1983, c. 573, §9 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4508. Determination of tax by State Tax Assessor (REPEALED)

§4508. Determination of tax by State Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1979, c. 378, §30A (RP). PL 1979, c. 452, §5 (AMD). PL 1981, c. 470, §A160 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4509. Reports; payment of tax (REPEALED)

§4509. Reports; payment of tax
(REPEALED)
SECTION HISTORY
PL 1967, c. 269, §3 (AMD). PL 1969, c. 213, §3 (AMD). PL 1979, c. 378, §30B (AMD). PL 1979, c. 452, §5 (AMD). PL 1981, c. 364, §51 (AMD). PL 1981, c. 470, §A161 (RPR). PL 1981, c. 698, §185 (RPR). PL 1983, c. 573, §10 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4510. Delegation of investigating authority (REPEALED)

§4510. Delegation of investigating authority
(REPEALED)
SECTION HISTORY
PL 1979, c. 452, §5 (AMD). PL 1979, c. 731, §19 (AMD). PL 1981, c. 364, §52 (RPR). PL 1983, c. 573, §11 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4511. Appropriation of moneys received (REPEALED)

§4511. Appropriation of moneys received
(REPEALED)
SECTION HISTORY
PL 1971, c. 594, §18 (AMD). PL 1979, c. 452, §§6,7 (AMD). PL 1979, c. 541, §A225 (AMD). PL 1991, c. 376, §57 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 707: MILK TAX (REPEALED) › 36 §4512. Revocation of dealer's certificate (REPEALED)

§4512. Revocation of dealer's certificate
(REPEALED)
SECTION HISTORY
PL 1977, c. 679, §28 (AMD). PL 1977, c. 694, §714 (AMD). PL 1979, c. 452, §8 (AMD). PL 1981, c. 364, §53 (RPR). PL 1983, c. 573, §12 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4521. Purpose (REPEALED)

§4521. Purpose
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1991, c. 376, §57 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4522. Definitions (REPEALED)

§4522. Definitions
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1991, c. 376, §57 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4523. Organization (REPEALED)

§4523. Organization
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1977, c. 564, §133 (AMD). PL 1983, c. 573, §13 (RPR). PL 1983, c. 812, §§275,276 (AMD). PL 1985, c. 785, §B171 (AMD). PL 1989, c. 410, §28 (AMD). PL 1989, c. 503, §B169 (AMD). PL 1991, c. 376, §57 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4524. Taxes (REPEALED)

§4524. Taxes
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1983, c. 573, §14 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4525. Dealer may deduct tax (REPEALED)

§4525. Dealer may deduct tax
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1983, c. 573, §14 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4526. Application for certificate; no activity until certificate issued (REPEALED)

§4526. Application for certificate; no activity until certificate issued
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1977, c. 694, §715 (AMD). PL 1983, c. 573, §15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4527. Determination of tax by Tax Assessor (REPEALED)

§4527. Determination of tax by Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1979, c. 378, §31 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4528. Reports; payment of tax (REPEALED)

§4528. Reports; payment of tax
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1979, c. 378, §32 (AMD). PL 1981, c. 364, §54 (AMD). PL 1983, c. 573, §16 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4529. Delegation of investigating authority (REPEALED)

§4529. Delegation of investigating authority
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1979, c. 731, §19 (AMD). PL 1981, c. 364, §55 (RPR). PL 1983, c. 573, §17 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4530. Appropriation of moneys received (REPEALED)

§4530. Appropriation of moneys received
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1979, c. 541, §A226 (AMD). PL 1983, c. 573, §18 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED) › 36 §4531. Revocation of dealer's certificate (REPEALED)

§4531. Revocation of dealer's certificate
(REPEALED)
SECTION HISTORY
PL 1975, c. 444, §6 (NEW). PL 1977, c. 679, §29 (AMD). PL 1977, c. 694, §716 (AMD). PL 1981, c. 364, §56 (RPR). PL 1983, c. 573, §19 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT (REPEALED) › 36 §4541. Short title (REPEALED)

§4541. Short title
(REPEALED)
SECTION HISTORY
PL 1991, c. 526, §4 (NEW). PL 1995, c. 2, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT (REPEALED) › 36 §4542. Definitions (REPEALED)

§4542. Definitions
(REPEALED)
SECTION HISTORY
PL 1991, c. 526, §4 (NEW). PL 1993, c. 274, §3 (AMD). PL 1995, c. 2, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT (REPEALED) › 36 §4543. Maine Dairy Farm Stabilization Tax (REPEALED)

§4543. Maine Dairy Farm Stabilization Tax
(REPEALED)
SECTION HISTORY
PL 1991, c. 526, §4 (NEW). PL 1993, c. 274, §4 (AMD). PL 1993, c. 663, §4 (AMD). PL 1995, c. 2, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT (REPEALED) › 36 §4544. Maine Dairy Farm Stabilization Fund (REPEALED)

§4544. Maine Dairy Farm Stabilization Fund
(REPEALED)
SECTION HISTORY
PL 1991, c. 526, §4 (NEW). PL 1993, c. 274, §5 (AMD). PL 1993, c. 274, §6 (AFF). PL 1993, c. 663, §5 (AMD). PL 1995, c. 2, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT (REPEALED) › 36 §4545. Penalties (REPEALED)

§4545. Penalties
(REPEALED)
SECTION HISTORY
PL 1991, c. 526, §4 (NEW). PL 1995, c. 2, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT (REPEALED) › 36 §4546. Nonseverability (REPEALED)

§4546. Nonseverability
(REPEALED)
SECTION HISTORY
PL 1991, c. 526, §4 (NEW). PL 1995, c. 2, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT (REPEALED) › 36 §4547. Repeal (REPEALED)

§4547. Repeal
(REPEALED)
SECTION HISTORY
PL 1991, c. 526, §4 (NEW). PL 1993, c. 104, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 709: POTATO TAX › 36 §4562. Defintions (REPEALED)

§4562. Defintions
(REPEALED)
SECTION HISTORY
PL 1971, c. 428, §1 (RPR). PL 1975, c. 554, §1 (RPR). PL 1979, c. 541, §A227 (AMD). PL 1985, c. 753, §§4,15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 709: POTATO TAX › 36 §4563. Maine Potato Commission (REPEALED)

§4563. Maine Potato Commission
(REPEALED)
SECTION HISTORY
PL 1971, c. 428, §1 (RPR). PL 1971, c. 622, §128 (AMD). PL 1975, c. 554, §§2,3 (AMD). PL 1979, c. 672, §§A67,68 (AMD). PL 1983, c. 812, §§277,278 (AMD). PL 1985, c. 753, §§5,15 (RP). PL 1985, c. 785, §B172 (AMD). PL 1987, c. 402, §A187 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 709: POTATO TAX › 36 §4563-A. Powers and duties (REPEALED)

§4563-A. Powers and duties
(REPEALED)
SECTION HISTORY
PL 1975, c. 554, §4 (NEW). PL 1977, c. 694, §717 (AMD). PL 1985, c. 753, §§6,15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 709: POTATO TAX › 36 §4565. Rate of tax (REPEALED)

§4565. Rate of tax
(REPEALED)
SECTION HISTORY
PL 1971, c. 428, §2 (RPR). PL 1975, c. 554, §5 (RPR). PL 1977, c. 651 (AMD). PL 1983, c. 766, §1 (AMD). PL 1985, c. 753, §§7,15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 709: POTATO TAX › 36 §4567. Application; certificate (REPEALED)

§4567. Application; certificate
(REPEALED)
SECTION HISTORY
PL 1977, c. 694, §718 (AMD). PL 1985, c. 753, §§9,15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 709: POTATO TAX › 36 §4568. Tax deducted from selling price (REPEALED)

§4568. Tax deducted from selling price
(REPEALED)
SECTION HISTORY
PL 1971, c. 428, §3 (RPR). PL 1975, c. 554, §6 (RPR). PL 1985, c. 753, §§10,15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 709: POTATO TAX › 36 §4569. Records and reports (REPEALED)

§4569. Records and reports
(REPEALED)
SECTION HISTORY
PL 1971, c. 428, §4 (AMD). PL 1975, c. 554, §6A (AMD). PL 1979, c. 378, §33 (AMD). PL 1981, c. 364, §58 (AMD). PL 1983, c. 766, §2 (AMD). PL 1985, c. 506, §A77 (AMD). PL 1985, c. 753, §§11,15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 709: POTATO TAX › 36 §4571. Appropriation of moneys received (REPEALED)

§4571. Appropriation of moneys received
(REPEALED)
SECTION HISTORY
PL 1965, c. 307 (AMD). PL 1971, c. 428, §5 (RPR). PL 1975, c. 554, §7 (RPR). PL 1977, c. 653, §§1,2 (AMD). PL 1977, c. 696, §387 (AMD). PL 1979, c. 158 (AMD). PL 1983, c. 812, §279 (AMD). PL 1985, c. 753, §§13,15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 709: POTATO TAX › 36 §4572. False returns; violation; civil action for collection (REPEALED)

§4572. False returns; violation; civil action for collection
(REPEALED)
SECTION HISTORY
PL 1977, c. 679, §30 (AMD). PL 1981, c. 364, §59 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 710: POTATO INDUSTRY › 36 §4601. Legislative findings and purpose

§4601. Legislative findings and purpose
The Legislature finds that the potato industry is an essential component of the economic and social welfare of the State, particularly in portions of the State which are stressed by lack of other economic opportunities. Accordingly, the Legislature finds that special efforts by State Government are warranted in order to mobilize and improve the Maine potato industry.   [PL 1985, c. 753, §§ 14, 15 (NEW).]
The Legislature also finds that the current, highly fragmented organization of the Maine potato industry inhibits the type of effective leadership which is needed if that industry is to survive. The purpose of this chapter is to create a unified organizational structure, under the auspices of a state agency, to provide for the advancement of the Maine potato industry in the public interest and for the public good. Under this new organizational structure, all elements of the Maine potato industry will be represented and will work together under the leadership of a unified, public board to solve the problems facing the industry.   [PL 1985, c. 753, §§ 14, 15 (NEW).]
SECTION HISTORY
PL 1985, c. 753, §§14,15 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 710: POTATO INDUSTRY › 36 §4606. Transfers of money received

§4606. Transfers of money received
Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, must be transferred to the board in its capacity as an independent agency on a monthly basis and used for all activities of the board authorized under this chapter. The board shall pay a sum to the State Tax Assessor representing the actual cost incurred by the State in collecting the taxes, except that the sum paid to the State Tax Assessor for collecting taxes may not be greater than 5% of the total tax collected annually. Notwithstanding section 4603, subsection 1, money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, must be allocated or appropriated to the board by the Legislature.   [PL 2005, c. 176, §5 (AMD).]
1.  Collection and enforcement.
[PL 1995, c. 502, Pt. C, §18 (RP).]
2.  Board's activities.
[PL 1995, c. 502, Pt. C, §18 (RP).]
Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, may be appropriated and used for a one-time only transfer of funds to the Seed Potato Board, established by Title 7, chapter 403, equal to the Seed Potato Board's budget deficit for the fiscal year ending June 30, 1991 or $40,000, whichever is less.   [PL 1991, c. 376, §59 (NEW).]
SECTION HISTORY
PL 1985, c. 753, §§14,15 (NEW). PL 1991, c. 376, §59 (AMD). PL 1995, c. 502, §C18 (AMD). PL 1995, c. 702, §2 (AMD). PL 1995, c. 702, §4 (AFF). PL 2005, c. 176, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711: QUAHOG TAX (REPEALED) › 36 §4631. Purpose (REPEALED)

§4631. Purpose
(REPEALED)
SECTION HISTORY
PL 1973, c. 513, §22 (AMD). PL 1977, c. 661, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711: QUAHOG TAX (REPEALED) › 36 §4632. Definitions (REPEALED)

§4632. Definitions
(REPEALED)
SECTION HISTORY
PL 1973, c. 513, §2 (AMD). PL 1977, c. 661, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711: QUAHOG TAX (REPEALED) › 36 §4634. Determination of tax by assessor (REPEALED)

§4634. Determination of tax by assessor
(REPEALED)
SECTION HISTORY
PL 1977, c. 661, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711: QUAHOG TAX (REPEALED) › 36 §4635. Report of purchases; when tax due (REPEALED)

§4635. Report of purchases; when tax due
(REPEALED)
SECTION HISTORY
PL 1977, c. 661, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711: QUAHOG TAX (REPEALED) › 36 §4636. Authority to inspect (REPEALED)

§4636. Authority to inspect
(REPEALED)
SECTION HISTORY
PL 1973, c. 513, §22 (AMD). PL 1977, c. 661, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711: QUAHOG TAX (REPEALED) › 36 §4637. Appropriation and use of moneys received (REPEALED)

§4637. Appropriation and use of moneys received
(REPEALED)
SECTION HISTORY
PL 1977, c. 661, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711: QUAHOG TAX (REPEALED) › 36 §4638. False returns; violations (REPEALED)

§4638. False returns; violations
(REPEALED)
SECTION HISTORY
PL 1973, c. 513, §22 (AMD). PL 1977, c. 661, §7 (RP). PL 1977, c. 679, §31 (AMD). PL 1979, c. 127, §199 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-A. Rate of tax; liability for tax

§4641-A. Rate of tax; liability for tax
1.  Deeds.
A tax is imposed on each deed by which any real property in this State is transferred.
A. The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the property transferred.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]
B. The tax is imposed 1/2 on the grantor and 1/2 on the grantee.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]
[PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]
2.  Transfer of direct or indirect controlling interest in entity with interest in real property.
A tax is imposed on the transfer or acquisition within any 12-month period of a direct or indirect controlling interest in any entity with a fee interest in real property in this State.
A. The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the real property owned by the entity and located in this State.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]
B. The tax is imposed 1/2 on the transferor and 1/2 on the transferee, but if the transfer or acquisition is not reported to the register of deeds in the county or counties in which the property is located and the tax is not paid within 30 days of the completion of the transfer or acquisition, the transferor and the transferee are jointly and severally liable for the full amount.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]
C. If a controlling interest is acquired by a series of transfers, each transferor is liable for its proportional share of tax based on the value of the property on the date of the sale.   [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]
[PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1983, c. 859, §§M9,M13 (AMD). PL 1985, c. 381, §1 (AMD). PL 1993, c. 398, §2 (RPR). PL 2001, c. 559, §I3 (RPR). PL 2001, c. 559, §I15 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-E. Powers and duties of State Tax Assessor

§4641-E. Powers and duties of State Tax Assessor
The State Tax Assessor is authorized to prescribe such rules and regulations as are necessary to carry out the purposes of this chapter.   [PL 1993, c. 398, §6 (AMD).]
Within 3 years of the recording of a deed subject to the tax imposed by this chapter or of the date on which a transfer of a controlling interest in an entity subject to taxation under this chapter is reported to the register of deeds, the State Tax Assessor may examine any books, papers, records or memoranda of the grantor or grantee bearing upon the amount of tax payable, and may enforce that right of examination by subpoena. If the assessor determines that there is a deficiency of taxes due under this chapter, such deficiency must be assessed, together with interest and penalties, with notice to the persons liable, but no such assessment may be made more than 3 years after the date of recording or transfer.   [PL 2003, c. 391, §4 (AMD).]
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1977, c. 679, §32 (AMD). PL 1993, c. 398, §6 (AMD). PL 2001, c. 559, §I11 (AMD). PL 2001, c. 559, §I15 (AFF). PL 2003, c. 391, §4 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-F. Petition for reconsideration of assessment (REPEALED)

§4641-F. Petition for reconsideration of assessment
(REPEALED)
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1977, c. 694, §719 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-G. Appeals (REPEALED)

§4641-G. Appeals
(REPEALED)
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1977, c. 694, §719 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-H. Notices (REPEALED)

§4641-H. Notices
(REPEALED)
SECTION HISTORY
P&SL 1975, c. 78, §21 (AMD). PL 1975, c. 572, §1 (NEW). PL 2005, c. 218, §49 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-I. Priority (REPEALED)

§4641-I. Priority
(REPEALED)
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1981, c. 364, §61 (AMD). PL 2005, c. 218, §50 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-J. Recording without tax

§4641-J. Recording without tax
Any register of deeds who, upon recording any deed or receiving a report of a transfer of a controlling interest upon which a tax is imposed by this chapter, fails to collect that tax or to obtain the declaration of value required by this chapter and does so with the intent of defeating the purposes of this chapter commits a civil violation for which a forfeiture not to exceed $200 may be adjudged.   [PL 2001, c. 559, Pt. I, §12 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).]
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1977, c. 696, §293 (RPR). PL 2001, c. 559, §I12 (AMD). PL 2001, c. 559, §I15 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-K. Falsifying declaration of value

§4641-K. Falsifying declaration of value
1.  Prohibition.
A person may not:
A. Knowingly falsify the declaration of value prescribed by section 4641-D;   [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
B. Refuse to permit the State Tax Assessor or any of the State Tax Assessor's agents or representatives to inspect property in question or any relevant books, papers, records or memoranda within 3 years after recording or transfer of a controlling interest subject to tax under this chapter;   [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
C. Knowingly alter, cancel or obliterate a part of any relevant books, papers, records or memoranda; or   [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
D. Knowingly make a false entry in any relevant books, papers, records or memoranda.   [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
[PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
2.  Penalties.
A person who violates this section commits a Class E crime.
[PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1977, c. 696, §294 (RPR). PL 1993, c. 398, §7 (AMD). PL 2001, c. 559, §I13 (AMD). PL 2001, c. 559, §I15 (AFF). PL 2003, c. 452, §U16 (RPR). PL 2003, c. 452, §X2 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-L. No effect on recordation

§4641-L. No effect on recordation
Failure to comply with the requirements of this chapter does not affect the validity of any recorded instrument or the validity of any recordation or transfer of a controlling interest.   [PL 2001, c. 559, Pt. I, §14 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).]
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 2001, c. 559, §I14 (AMD). PL 2001, c. 559, §I15 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-M. Confidentiality of declaration of value (REPEALED)

§4641-M. Confidentiality of declaration of value
(REPEALED)
SECTION HISTORY
PL 1975, c. 572, §1 (NEW). PL 1977, c. 509, §32 (AMD). PL 1977, c. 668, §5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4641-N. Review

§4641-N. Review
The Maine State Housing Authority shall submit a report to the joint standing committee of the Legislature having jurisdiction over housing matters by April 1st of each year. The report must identify the amount of revenues under this chapter that have been credited to the Housing Opportunities for Maine Fund and the manner in which those funds have been used. The report must provide a full accounting of how funds were spent in the prior fiscal year and a detailed summary of how funds were spent in the prior 10 fiscal years.   [PL 2023, c. 251, §1 (AMD).]
SECTION HISTORY
PL 1985, c. 381, §3 (NEW). PL 2023, c. 251, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4642. Rate of Tax (REPEALED)

§4642. Rate of Tax
(REPEALED)
SECTION HISTORY
P&SL 1967, c. 154, §§H1,2 (NEW). PL 1967, c. 537, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4643. Collection (REPEALED)

§4643. Collection
(REPEALED)
SECTION HISTORY
P&SL 1967, c. 154, §§H1,2 (NEW). PL 1967, c. 537, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 711-A: REAL ESTATE TRANSFERS › 36 §4644. Exemptions (REPEALED)

§4644. Exemptions
(REPEALED)
SECTION HISTORY
P&SL 1967, c. 154, §§H1,2 (NEW). PL 1967, c. 537, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 712: REAL ESTATE TRANSFERS (REPEALED) › 36 §4651. Rate of tax (REPEALED)

§4651. Rate of tax
(REPEALED)
SECTION HISTORY
PL 1967, c. 537, §1 (NEW). PL 1975, c. 572, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 712: REAL ESTATE TRANSFERS (REPEALED) › 36 §4652. Tax stamps; rules (REPEALED)

§4652. Tax stamps; rules
(REPEALED)
SECTION HISTORY
PL 1967, c. 537, §1 (NEW). PL 1975, c. 572, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 712: REAL ESTATE TRANSFERS (REPEALED) › 36 §4653. Stamps affixed; cancellation (REPEALED)

§4653. Stamps affixed; cancellation
(REPEALED)
SECTION HISTORY
PL 1967, c. 537, §1 (NEW). PL 1969, c. 111 (AMD). PL 1975, c. 572, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 712: REAL ESTATE TRANSFERS (REPEALED) › 36 §4654. Exemptions (REPEALED)

§4654. Exemptions
(REPEALED)
SECTION HISTORY
PL 1967, c. 537, §1 (NEW). PL 1973, c. 788, §191 (AMD). PL 1975, c. 572, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4692. Definitions (REPEALED)

§4692. Definitions
(REPEALED)
SECTION HISTORY
PL 1975, c. 656 (AMD). PL 1979, c. 26, §2 (AMD). PL 1979, c. 541, §A228 (AMD). PL 1985, c. 737, §A101 (AMD). PL 1991, c. 446, §B2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4692-A. Definitions (REPEALED)

§4692-A. Definitions
(REPEALED)
SECTION HISTORY
PL 1991, c. 446, §B3 (NEW). PL 1993, c. 14, §11 (AMD). PL 1993, c. 585, §8 (AMD). PL 1995, c. 307, §§17-19 (AMD). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4693. Sardine Council (REPEALED)

§4693. Sardine Council
(REPEALED)
SECTION HISTORY
PL 1973, c. 513, §22 (AMD). PL 1979, c. 26, §§3-5 (AMD). PL 1979, c. 127, §200 (AMD). PL 1979, c. 541, §B49 (AMD). PL 1979, c. 731, §17 (AMD). PL 1981, c. 71, §1 (AMD). PL 1981, c. 393 (AMD). PL 1983, c. 812, §§280,281 (AMD). PL 1985, c. 785, §B173 (AMD). PL 1987, c. 333, §2 (RPR). PL 1989, c. 482, §3 (AMD). PL 1989, c. 503, §B171 (AMD). PL 1989, c. 878, §A109 (AMD). PL 1991, c. 446, §B4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4694. Tax as additional (REPEALED)

§4694. Tax as additional
(REPEALED)
SECTION HISTORY
PL 1973, c. 513, §22 (AMD). PL 1981, c. 364, §62 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4695. Rate of tax (REPEALED)

§4695. Rate of tax
(REPEALED)
SECTION HISTORY
PL 1965, c. 332, §5 (AMD). PL 1981, c. 71, §2 (AMD). PL 1981, c. 614, §1 (AMD). PL 1991, c. 446, §§B5,6 (AMD). PL 1995, c. 307, §20 (AMD). PL 1997, c. 706, §9 (AMD). PL 1999, c. 127, §D3 (AMD). PL 1999, c. 127, §D4 (AFF). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4696. Packers' applications (REPEALED)

§4696. Packers' applications
(REPEALED)
SECTION HISTORY
PL 1977, c. 694, §720 (AMD). PL 1995, c. 307, §21 (AMD). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4697. Reports of production and payment of tax (REPEALED)

§4697. Reports of production and payment of tax
(REPEALED)
SECTION HISTORY
PL 1979, c. 378, §34 (AMD). PL 1981, c. 71, §3 (AMD). PL 1981, c. 364, §63 (AMD). PL 1981, c. 614, §2 (AMD). PL 1983, c. 85, §2 (AMD). PL 1991, c. 376, §60 (AMD). PL 1991, c. 446, §B7 (AMD). PL 1991, c. 824, §D5 (RPR). PL 1995, c. 307, §22 (AMD). PL 1997, c. 706, §10 (AMD). PL 1997, c. 706, §17 (AFF). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4698. Inspections (REPEALED)

§4698. Inspections
(REPEALED)
SECTION HISTORY
PL 1973, c. 513, §22 (AMD). PL 1979, c. 731, §19 (AMD). PL 1991, c. 446, §B8 (AMD). PL 1995, c. 307, §23 (AMD). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 7: SPECIAL TAXES › Chapter 713: SARDINE TAX (REPEALED) › 36 §4699. Appropriation and use of money received (REPEALED)

§4699. Appropriation and use of money received
(REPEALED)
SECTION HISTORY
PL 1969, c. 146 (AMD). PL 1979, c. 26, §6 (AMD). PL 1979, c. 731, §19 (AMD). PL 1991, c. 446, §B8 (AMD). PL 1993, c. 585, §§9,10 (AMD). PL 1995, c. 307, §24 (AMD). PL 1999, c. 678, §2 (RP). PL 1999, c. 678, §8 (AFF).