Maine Revised Statutes
Part 4: BUSINESS TAXES
Chapter 371: MINING EXCISE TAX

36 §2851. Preamble - §2851. Preamble It is the Legislature's belief that mining for...

36 §2852. Findings - §2852. Findings The Legislature makes the following findings. [PL 1981,...

36 §2853. Purpose - §2853. Purpose It is the policy of the State to...

36 §2854. Excise tax in lieu of property taxes - §2854. Excise tax in lieu of property taxes 1. Annual...

36 §2855. Definitions - §2855. Definitions For the purposes of this chapter, unless the...

36 §2856. Amount of tax - §2856. Amount of tax The amount of the annual excise...

36 §2857. Returns - §2857. Returns 1. Annual return. A mining company shall file,...

36 §2858. Credits, refunds and amendments - §2858. Credits, refunds and amendments Credits, refunds and amendments shall...

36 §2859. Estimated tax requirements - §2859. Estimated tax requirements A mining company shall make payments...

36 §2860. Enforcement (REPEALED) - §2860. Enforcement (REPEALED) SECTION HISTORY PL 1981, c. 711, §10...

36 §2861. Municipal reimbursement - §2861. Municipal reimbursement 1. Reimbursement. Excise tax revenues shall be...

36 §2862. Distribution of remaining revenues - §2862. Distribution of remaining revenues Excise tax revenues remaining after...

36 §2863. Grants for impact assistance - §2863. Grants for impact assistance The Mining Impact Assistance Fund...

36 §2864. Just value (REPEALED) - §2864. Just value (REPEALED) SECTION HISTORY PL 1981, c. 711,...

36 §2865. Mine site and valuation determinations - §2865. Mine site and valuation determinations 1. Mine site. The...

36 §2866. Mining Oversight Fund - §2866. Mining Oversight Fund 1. Creation of fund. The Mining...