§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).
Structure Maine Revised Statutes
Chapter 371: MINING EXCISE TAX
36 §2854. Excise tax in lieu of property taxes
36 §2858. Credits, refunds and amendments
36 §2859. Estimated tax requirements
36 §2860. Enforcement (REPEALED)
36 §2861. Municipal reimbursement
36 §2862. Distribution of remaining revenues
36 §2863. Grants for impact assistance
36 §2864. Just value (REPEALED)