§581-D. Mineral lands subject to an excise tax
Any statutory or constitutional penalty imposed as a result of withdrawal or a change of use, whether imposed before or after January 1, 1984, shall be determined without regard to the presence of minerals, provided that when payment of the penalty is made or demanded, whichever occurs first, there is in effect a state excise tax which applies or would apply to the mining of those minerals. [PL 1987, c. 772, §12 (AMD).]
SECTION HISTORY
PL 1983, c. 776, §1 (NEW). PL 1987, c. 772, §12 (AMD).
Structure Maine Revised Statutes
Subchapter 2-A: TREE GROWTH TAX LAW
36 §574. Applicability (REPEALED)
36 §574-C. Reduction of parcels with structures; shoreland areas
36 §575. Administration; rules
36 §575-A. Determining compliance with forest management and harvest plan
36 §576-A. Valuation of areas other than forest land
36 §576-B. Discount factor and capitalization rate
36 §577. Reduced valuation under special circumstances
36 §579. Schedule, investigation
36 §581-A. Sale of portion of parcel of forest land
36 §581-B. Reclassification and withdrawal in unorganized territory
36 §581-C. Mineral lands (REPEALED)
36 §581-D. Mineral lands subject to an excise tax
36 §581-E. Report to the Bureau of Forestry (REPEALED)
36 §581-F. Report to the Bureau of Forestry on land in unorganized territory
36 §581-G. Report to Bureau of Forestry
36 §582. Appeal from State Tax Assessor (REPEALED)
36 §582-A. Payment for tax pending review (REPEALED)