Maine Revised Statutes
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX

36 §4301. Purpose - §4301. Purpose The production and marketing of wild blueberries is...

36 §4302. Definitions - §4302. Definitions The terms used in this chapter shall be...

36 §4303. Rate of tax - §4303. Rate of tax Except as provided in section 4303‑B,...

36 §4303-A. Additional tax (REPEALED) - §4303-A. Additional tax (REPEALED) SECTION HISTORY PL 1971, c. 425,...

36 §4303-B. Exemption for wild blueberries grown on tribal land - §4303-B. Exemption for wild blueberries grown on tribal land The...

36 §4304. Due date (REPEALED) - §4304. Due date (REPEALED) SECTION HISTORY PL 1971, c. 425,...

36 §4305. Certification - §4305. Certification 1. Certification required. A processor or shipper of...

36 §4306. Tax deducted from purchase price (REPEALED) - §4306. Tax deducted from purchase price (REPEALED) SECTION HISTORY PL...

36 §4307. Records and reports; payment of tax - §4307. Records and reports; payment of tax Every processor or...

36 §4308. Inspection - §4308. Inspection The State Tax Assessor, the assessor's duly authorized...

36 §4309. Records available on limited basis (REPEALED) - §4309. Records available on limited basis (REPEALED) SECTION HISTORY PL...

36 §4310. False returns; violations; civil action for collection (REPEALED) - §4310. False returns; violations; civil action for collection (REPEALED) SECTION...

36 §4311. Appropriation of moneys received (REPEALED) - §4311. Appropriation of moneys received (REPEALED) SECTION HISTORY PL 1971,...

36 §4311-A. Appropriations of money received - §4311-A. Appropriations of money received Money received from the tax...

36 §4312. Advisory committee - §4312. Advisory committee The University of Maine System Wild Blueberry...

36 §4312-A. Appropriation of moneys received (REPEALED) - §4312-A. Appropriation of moneys received (REPEALED) SECTION HISTORY PL 1971,...

36 §4312-B. Maine Blueberry Commission (REPEALED) - §4312-B. Maine Blueberry Commission (REPEALED) SECTION HISTORY PL 1971, c....

36 §4312-C. Wild Blueberry Commission of Maine - §4312-C. Wild Blueberry Commission of Maine 1. Commission established as...

36 §4313. Tax as additional (REPEALED) - §4313. Tax as additional (REPEALED) SECTION HISTORY PL 1981, c....

36 §4314. Permit required - §4314. Permit required 1. Possession or removal unlawful. It is...

36 §4315. Transportation of wild blueberries - §4315. Transportation of wild blueberries 1. Transportation of wild blueberries;...

36 §4316. Receivers of wild blueberries - §4316. Receivers of wild blueberries 1. Record keeping required. A...

36 §4317. Authorized law enforcement - §4317. Authorized law enforcement State police, county sheriffs and their...

36 §4318. Sunset provision (REPEALED) - §4318. Sunset provision (REPEALED) SECTION HISTORY PL 1989, c. 214,...