Maine Revised Statutes
TITLE 36: TAXATION
Part 7: SPECIAL TAXES

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 False returns; violations; civil action for collection (REPEALED) - §4310. False returns; violations; civil action for collection (REPEALED) SECTION...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 Appropriation of moneys received (REPEALED) - §4311. Appropriation of moneys received (REPEALED) SECTION HISTORY PL 1971,...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36 §4312-A. Appropriation of moneys received (REPEALED) - §4312-A. Appropriation of moneys received (REPEALED) SECTION HISTORY PL 1971,...

36 §4312-B. Maine Blueberry Commission (REPEALED) - §4312-B. Maine Blueberry Commission (REPEALED) SECTION HISTORY PL 1971, c....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 Tax as additional (REPEALED) - §4313. Tax as additional (REPEALED) SECTION HISTORY PL 1981, c....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 Sunset provision (REPEALED) - §4318. Sunset provision (REPEALED) SECTION HISTORY PL 1989, c. 214,...

Chapter 703: CIGARETTE TAX

36 §4361. Definitions - §4361. Definitions As used in this chapter, unless the context...

36 §4362. Licenses (REPEALED) - §4362. Licenses (REPEALED) SECTION HISTORY PL 1977, c. 696, §287...

36 §4362-A. Licenses - §4362-A. Licenses 1. Generally. A distributor doing business in this...

36 §4363. -- expiration; reissuance (REPEALED) - §4363. -- expiration; reissuance (REPEALED) SECTION HISTORY PL 1979, c....

36 §4364. -- revocation (REPEALED) - §4364. -- revocation (REPEALED) SECTION HISTORY PL 1983, c. 828,...

36 §4365. Rate of tax - §4365. Rate of tax A tax is imposed on all...

36 §4365-A. Rate of tax after September 30, 1989 (REPEALED) - §4365-A. Rate of tax after September 30, 1989 (REPEALED) SECTION...

36 §4365-B. Rate of tax after December 31, 1990 (REPEALED) - §4365-B. Rate of tax after December 31, 1990 (REPEALED) SECTION...

36 §4365-C. Rate of tax after June 30, 1991 (REPEALED) - §4365-C. Rate of tax after June 30, 1991 (REPEALED) SECTION...

36 §4365-D. Rate of tax beginning November 1, 1997 (REPEALED) - §4365-D. Rate of tax beginning November 1, 1997 (REPEALED) SECTION...

36 §4365-E. Application of cigarette tax rate increase effective October 1, 2001 (REPEALED) - §4365-E. Application of cigarette tax rate increase effective October 1,...

36 §4365-F. Application of cigarette tax rate increase effective September 19, 2005 - §4365-F. Application of cigarette tax rate increase effective September 19,...

36 §4366. Stamps provided by State Tax Assessor (REPEALED) - §4366. Stamps provided by State Tax Assessor (REPEALED) SECTION HISTORY...

36 §4366-A. Cigarette tax stamps - §4366-A. Cigarette tax stamps 1. Generally. [PL 2009, c. 361,...

36 §4366-B. Importation of unstamped cigarettes - §4366-B. Importation of unstamped cigarettes 1. Generally. Except as provided...

36 §4366-C. Sales of cigarettes in contravention of law - §4366-C. Sales of cigarettes in contravention of law 1. Cigarettes;...

36 §4366-D. Additional cigarette tax (REPEALED) - §4366-D. Additional cigarette tax (REPEALED) SECTION HISTORY PL 2001, c....

36 §4367. Resale of stamps prohibited; redemption (REPEALED) - §4367. Resale of stamps prohibited; redemption (REPEALED) SECTION HISTORY PL...

36 §4368. Stamps affixed by licensed dealers (REPEALED) - §4368. Stamps affixed by licensed dealers (REPEALED) SECTION HISTORY PL...

36 §4369. Stamps affixed by licensed dealers (REPEALED) - §4369. Stamps affixed by licensed dealers (REPEALED) SECTION HISTORY PL...

36 §4370. Sale of unstamped cigarettes prohibited (REPEALED) - §4370. Sale of unstamped cigarettes prohibited (REPEALED) SECTION HISTORY PL...

36 §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED) - §4371. Possession of unstamped cigarettes; prima facie evidence (REPEALED) SECTION...

36 §4372. Unstamped cigarettes to be confiscated (REPEALED) - §4372. Unstamped cigarettes to be confiscated (REPEALED) SECTION HISTORY PL...

36 §4372-A. Seizure and forfeiture of contraband cigarettes - §4372-A. Seizure and forfeiture of contraband cigarettes 1. Generally. Except...

36 §4373. Forfeiture proceedings (REPEALED) - §4373. Forfeiture proceedings (REPEALED) SECTION HISTORY PL 1969, c. 4...

36 §4373-A. Records required; inspection and examination; assessment of tax deficiency - §4373-A. Records required; inspection and examination; assessment of tax deficiency...

36 §4374. Fraudulent stamps - §4374. Fraudulent stamps Any person who, with the intent to...

36 §4375. Records; examinations by State Tax Assessor (REPEALED) - §4375. Records; examinations by State Tax Assessor (REPEALED) SECTION HISTORY...

36 §4376. Oaths and subpoenas (REPEALED) - §4376. Oaths and subpoenas (REPEALED) SECTION HISTORY PL 1981, c....

36 §4377. Hearings by Tax Assessor (REPEALED) - §4377. Hearings by Tax Assessor (REPEALED) SECTION HISTORY PL 1977,...

36 §4378. Appeals (REPEALED) - §4378. Appeals (REPEALED) SECTION HISTORY PL 1977, c. 694, §712...

36 §4379. Administration; rules - §4379. Administration; rules The administration of this chapter is vested...

36 §4380. Use of metering machines (REPEALED) - §4380. Use of metering machines (REPEALED) SECTION HISTORY PL 1983,...

36 §4381. Tax credited to General Fund - §4381. Tax credited to General Fund The revenue derived from...

36 §4382. Tax is levy on consumer - §4382. Tax is levy on consumer The liability for, or...

36 §4383. Distributor responsibilities (REPEALED) - §4383. Distributor responsibilities (REPEALED) SECTION HISTORY PL 2001, c. 322,...

36 §4384. Reporting and payment of tax - §4384. Reporting and payment of tax A person who is...

Chapter 704: TOBACCO PRODUCTS TAX

36 §4401. Definitions - §4401. Definitions As used in this chapter, unless the context...

36 §4402. Licenses - §4402. Licenses 1. Generally. Every distributor shall obtain a license...

36 §4403. Tax on tobacco products - §4403. Tax on tobacco products 1. Smokeless tobacco. A tax...

36 §4404. Returns; payment of tax and penalty - §4404. Returns; payment of tax and penalty Every distributor subject...

36 §4404-A. Importation of tobacco products - §4404-A. Importation of tobacco products 1. Generally. Except as provided...

36 §4404-B. Sales of tobacco products in contravention of law - §4404-B. Sales of tobacco products in contravention of law 1....

36 §4404-C. Seizure and forfeiture of contraband tobacco products - §4404-C. Seizure and forfeiture of contraband tobacco products 1. Generally....

36 §4405. The tax assessor may estimate liability (REPEALED) - §4405. The tax assessor may estimate liability (REPEALED) SECTION HISTORY...

36 §4406. Inspection of records; civil action for tax (REPEALED) - §4406. Inspection of records; civil action for tax (REPEALED) SECTION...

36 §4407. Appeal procedure (REPEALED) - §4407. Appeal procedure (REPEALED) SECTION HISTORY PL 1985, c. 783,...

36 §4408. Penalties; civil action for tax (REPEALED) - §4408. Penalties; civil action for tax (REPEALED) SECTION HISTORY PL...

36 §4409. Claims (REPEALED) - §4409. Claims (REPEALED) SECTION HISTORY PL 1985, c. 783, §16...

Chapter 704-A: ILLEGAL DRUGS (REPEALED)

36 §4421. Definitions (REPEALED) - §4421. Definitions (REPEALED) SECTION HISTORY PL 1987, c. 343, §9...

36 §4422. Administration (REPEALED) - §4422. Administration (REPEALED) SECTION HISTORY PL 1987, c. 343, §9...

36 §4423. Tax payment required for possession (REPEALED) - §4423. Tax payment required for possession (REPEALED) SECTION HISTORY PL...

36 §4424. No immunity (REPEALED) - §4424. No immunity (REPEALED) SECTION HISTORY PL 1987, c. 343,...

36 §4425. Pharmaceuticals (REPEALED) - §4425. Pharmaceuticals (REPEALED) SECTION HISTORY PL 1987, c. 343, §9...

36 §4426. Tax rate (REPEALED) - §4426. Tax rate (REPEALED) SECTION HISTORY PL 1987, c. 343,...

36 §4427. Penalties for violation (REPEALED) - §4427. Penalties for violation (REPEALED) SECTION HISTORY PL 1987, c....

36 §4428. Stamps (REPEALED) - §4428. Stamps (REPEALED) SECTION HISTORY PL 1987, c. 343, §9...

36 §4429. Reports (REPEALED) - §4429. Reports (REPEALED) SECTION HISTORY PL 1987, c. 343, §9...

36 §4430. Payment due (REPEALED) - §4430. Payment due (REPEALED) SECTION HISTORY PL 1987, c. 343,...

36 §4431. Burden of proof (REPEALED) - §4431. Burden of proof (REPEALED) SECTION HISTORY PL 1987, c....

36 §4432. Confidentiality (REPEALED) - §4432. Confidentiality (REPEALED) SECTION HISTORY PL 1987, c. 343, §9...

36 §4433. Definitions (REPEALED) - §4433. Definitions (REPEALED) SECTION HISTORY PL 1987, c. 772, §35...

36 §4434. Tax (REPEALED) - §4434. Tax (REPEALED) SECTION HISTORY PL 1987, c. 772, §35...

36 §4435. Report of conviction (REPEALED) - §4435. Report of conviction (REPEALED) SECTION HISTORY PL 1987, c....

36 §4436. Burden of proof (REPEALED) - §4436. Burden of proof (REPEALED) SECTION HISTORY PL 1987, c....

Chapter 705: FERTILIZER TAX (REPEALED)

36 §4441. Statement and rate of tax (REPEALED) - §4441. Statement and rate of tax (REPEALED) SECTION HISTORY PL...

36 §4442. Disposition of fees (REPEALED) - §4442. Disposition of fees (REPEALED) SECTION HISTORY PL 1979, c....

36 §4443. Civil violation (REPEALED) - §4443. Civil violation (REPEALED) SECTION HISTORY PL 1977, c. 696,...

36 §4444. Tonnage filed with Commissioner of Agriculture, Food and Rural Resources (REPEALED) - §4444. Tonnage filed with Commissioner of Agriculture, Food and Rural...

Chapter 706: MARINE WORM TAX (REPEALED)

36 §4451. Definitions (REPEALED) - §4451. Definitions (REPEALED) SECTION HISTORY PL 1969, c. 461 (NEW)....

36 §4452. License (REPEALED) - §4452. License (REPEALED) SECTION HISTORY PL 1969, c. 461 (NEW)....

36 §4453. Rate of tax (REPEALED) - §4453. Rate of tax (REPEALED) SECTION HISTORY PL 1969, c....

36 §4454. Records and reports (REPEALED) - §4454. Records and reports (REPEALED) SECTION HISTORY PL 1969, c....

36 §4455. False returns and violations (REPEALED) - §4455. False returns and violations (REPEALED) SECTION HISTORY PL 1969,...

36 §4456. Packaging and labeling (REPEALED) - §4456. Packaging and labeling (REPEALED) SECTION HISTORY PL 1969, c....

36 §4457. Appropriation of moneys received (REPEALED) - §4457. Appropriation of moneys received (REPEALED) SECTION HISTORY PL 1969,...

Chapter 707: MILK TAX (REPEALED)

36 §4501. Purpose (REPEALED) - §4501. Purpose (REPEALED) SECTION HISTORY PL 1991, c. 376, §57...

36 §4502. Definitions (REPEALED) - §4502. Definitions (REPEALED) SECTION HISTORY PL 1979, c. 452, §1...

36 §4503. Maine Dairy Promotion Board (REPEALED) - §4503. Maine Dairy Promotion Board (REPEALED) SECTION HISTORY PL 1979,...

36 §4503-A. Powers and duties (REPEALED) - §4503-A. Powers and duties (REPEALED) SECTION HISTORY PL 1983, c....

36 §4504. Tax additional to other taxes (REPEALED) - §4504. Tax additional to other taxes (REPEALED) SECTION HISTORY PL...

36 §4505. Tax (REPEALED) - §4505. Tax (REPEALED) SECTION HISTORY PL 1967, c. 269, §1...

36 §4506. Dealer may deduct tax from purchase price (REPEALED) - §4506. Dealer may deduct tax from purchase price (REPEALED) SECTION...

36 §4507. Applications for certificate; no activity until certificate issued (REPEALED) - §4507. Applications for certificate; no activity until certificate issued (REPEALED)...

36 §4508. Determination of tax by State Tax Assessor (REPEALED) - §4508. Determination of tax by State Tax Assessor (REPEALED) SECTION...

36 §4509. Reports; payment of tax (REPEALED) - §4509. Reports; payment of tax (REPEALED) SECTION HISTORY PL 1967,...

36 §4510. Delegation of investigating authority (REPEALED) - §4510. Delegation of investigating authority (REPEALED) SECTION HISTORY PL 1979,...

36 §4511. Appropriation of moneys received (REPEALED) - §4511. Appropriation of moneys received (REPEALED) SECTION HISTORY PL 1971,...

36 §4512. Revocation of dealer's certificate (REPEALED) - §4512. Revocation of dealer's certificate (REPEALED) SECTION HISTORY PL 1977,...

Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED)

36 §4521. Purpose (REPEALED) - §4521. Purpose (REPEALED) SECTION HISTORY PL 1975, c. 444, §6...

36 §4522. Definitions (REPEALED) - §4522. Definitions (REPEALED) SECTION HISTORY PL 1975, c. 444, §6...

36 §4523. Organization (REPEALED) - §4523. Organization (REPEALED) SECTION HISTORY PL 1975, c. 444, §6...

36 §4524. Taxes (REPEALED) - §4524. Taxes (REPEALED) SECTION HISTORY PL 1975, c. 444, §6...

36 §4525. Dealer may deduct tax (REPEALED) - §4525. Dealer may deduct tax (REPEALED) SECTION HISTORY PL 1975,...

36 §4526. Application for certificate; no activity until certificate issued (REPEALED) - §4526. Application for certificate; no activity until certificate issued (REPEALED)...

36 §4527. Determination of tax by Tax Assessor (REPEALED) - §4527. Determination of tax by Tax Assessor (REPEALED) SECTION HISTORY...

36 §4528. Reports; payment of tax (REPEALED) - §4528. Reports; payment of tax (REPEALED) SECTION HISTORY PL 1975,...

36 §4529. Delegation of investigating authority (REPEALED) - §4529. Delegation of investigating authority (REPEALED) SECTION HISTORY PL 1975,...

36 §4530. Appropriation of moneys received (REPEALED) - §4530. Appropriation of moneys received (REPEALED) SECTION HISTORY PL 1975,...

36 §4531. Revocation of dealer's certificate (REPEALED) - §4531. Revocation of dealer's certificate (REPEALED) SECTION HISTORY PL 1975,...

Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT (REPEALED)

36 §4541. Short title (REPEALED) - §4541. Short title (REPEALED) SECTION HISTORY PL 1991, c. 526,...

36 §4542. Definitions (REPEALED) - §4542. Definitions (REPEALED) SECTION HISTORY PL 1991, c. 526, §4...

36 §4543. Maine Dairy Farm Stabilization Tax (REPEALED) - §4543. Maine Dairy Farm Stabilization Tax (REPEALED) SECTION HISTORY PL...

36 §4544. Maine Dairy Farm Stabilization Fund (REPEALED) - §4544. Maine Dairy Farm Stabilization Fund (REPEALED) SECTION HISTORY PL...

36 §4545. Penalties (REPEALED) - §4545. Penalties (REPEALED) SECTION HISTORY PL 1991, c. 526, §4...

36 §4546. Nonseverability (REPEALED) - §4546. Nonseverability (REPEALED) SECTION HISTORY PL 1991, c. 526, §4...

36 §4547. Repeal (REPEALED) - §4547. Repeal (REPEALED) SECTION HISTORY PL 1991, c. 526, §4...

Chapter 709: POTATO TAX

36 §4561. Purpose (REPEALED) - §4561. Purpose (REPEALED) SECTION HISTORY PL 1985, c. 753, §§3,15...

36 §4562. Defintions (REPEALED) - §4562. Defintions (REPEALED) SECTION HISTORY PL 1971, c. 428, §1...

36 §4563. Maine Potato Commission (REPEALED) - §4563. Maine Potato Commission (REPEALED) SECTION HISTORY PL 1971, c....

36 §4563-A. Powers and duties (REPEALED) - §4563-A. Powers and duties (REPEALED) SECTION HISTORY PL 1975, c....

36 §4564. Tax as additional (REPEALED) - §4564. Tax as additional (REPEALED) SECTION HISTORY PL 1981, c....

36 §4565. Rate of tax (REPEALED) - §4565. Rate of tax (REPEALED) SECTION HISTORY PL 1971, c....

36 §4566. Due date (REPEALED) - §4566. Due date (REPEALED) SECTION HISTORY PL 1985, c. 753,...

36 §4567. Application; certificate (REPEALED) - §4567. Application; certificate (REPEALED) SECTION HISTORY PL 1977, c. 694,...

36 §4568. Tax deducted from selling price (REPEALED) - §4568. Tax deducted from selling price (REPEALED) SECTION HISTORY PL...

36 §4569. Records and reports (REPEALED) - §4569. Records and reports (REPEALED) SECTION HISTORY PL 1971, c....

36 §4570. Inspections (REPEALED) - §4570. Inspections (REPEALED) SECTION HISTORY PL 1985, c. 753, §§12,15...

36 §4571. Appropriation of moneys received (REPEALED) - §4571. Appropriation of moneys received (REPEALED) SECTION HISTORY PL 1965,...

36 §4572. False returns; violation; civil action for collection (REPEALED) - §4572. False returns; violation; civil action for collection (REPEALED) SECTION...

Chapter 710: POTATO INDUSTRY

36 §4601. Legislative findings and purpose - §4601. Legislative findings and purpose The Legislature finds that the...

36 §4602. Definitions - §4602. Definitions As used in this chapter, unless the context...

36 §4603. Maine Potato Board - §4603. Maine Potato Board 1. Establishment. The Maine Potato Board...

36 §4604. Powers and duties of the Maine Potato Board - §4604. Powers and duties of the Maine Potato Board In...

36 §4605. Potato tax - §4605. Potato tax 1. Rate. Except as provided in subsection...

36 §4606. Transfers of money received - §4606. Transfers of money received Money received by the Treasurer...

Chapter 711: QUAHOG TAX

36 §4631. Purpose (REPEALED) - §4631. Purpose (REPEALED) SECTION HISTORY PL 1973, c. 513, §22...

36 §4632. Definitions (REPEALED) - §4632. Definitions (REPEALED) SECTION HISTORY PL 1973, c. 513, §2...

36 §4633. Tax on quahogs (REPEALED) - §4633. Tax on quahogs (REPEALED) SECTION HISTORY PL 1977, c....

36 §4634. Determination of tax by assessor (REPEALED) - §4634. Determination of tax by assessor (REPEALED) SECTION HISTORY PL...

36 §4635. Report of purchases; when tax due (REPEALED) - §4635. Report of purchases; when tax due (REPEALED) SECTION HISTORY...

36 §4636. Authority to inspect (REPEALED) - §4636. Authority to inspect (REPEALED) SECTION HISTORY PL 1973, c....

36 §4637. Appropriation and use of moneys received (REPEALED) - §4637. Appropriation and use of moneys received (REPEALED) SECTION HISTORY...

36 §4638. False returns; violations (REPEALED) - §4638. False returns; violations (REPEALED) SECTION HISTORY PL 1973, c....

Chapter 711-A: REAL ESTATE TRANSFERS

36 §4641. Definitions - §4641. Definitions As used in this chapter, unless the context...

36 §4641-A. Rate of tax; liability for tax - §4641-A. Rate of tax; liability for tax 1. Deeds. A...

36 §4641-B. Collection - §4641-B. Collection 1. Transfer of real property by deed. The...

36 §4641-C. Exemptions - §4641-C. Exemptions The following are exempt from the tax imposed...

36 §4641-D. Declaration of value - §4641-D. Declaration of value Except as otherwise provided in this...

36 §4641-E. Powers and duties of State Tax Assessor - §4641-E. Powers and duties of State Tax Assessor The State...

36 §4641-F. Petition for reconsideration of assessment (REPEALED) - §4641-F. Petition for reconsideration of assessment (REPEALED) SECTION HISTORY PL...

36 §4641-G. Appeals (REPEALED) - §4641-G. Appeals (REPEALED) SECTION HISTORY PL 1975, c. 572, §1...

36 §4641-H. Notices (REPEALED) - §4641-H. Notices (REPEALED) SECTION HISTORY P&SL 1975, c. 78, §21...

36 §4641-I. Priority (REPEALED) - §4641-I. Priority (REPEALED) SECTION HISTORY PL 1975, c. 572, §1...

36 §4641-J. Recording without tax - §4641-J. Recording without tax Any register of deeds who, upon...

36 §4641-K. Falsifying declaration of value - §4641-K. Falsifying declaration of value 1. Prohibition. A person may...

36 §4641-L. No effect on recordation - §4641-L. No effect on recordation Failure to comply with the...

36 §4641-M. Confidentiality of declaration of value (REPEALED) - §4641-M. Confidentiality of declaration of value (REPEALED) SECTION HISTORY PL...

36 §4641-N. Review - §4641-N. Review The Maine State Housing Authority shall submit a...

36 §4642. Rate of Tax (REPEALED) - §4642. Rate of Tax (REPEALED) SECTION HISTORY P&SL 1967, c....

36 §4643. Collection (REPEALED) - §4643. Collection (REPEALED) SECTION HISTORY P&SL 1967, c. 154, §§H1,2...

36 §4644. Exemptions (REPEALED) - §4644. Exemptions (REPEALED) SECTION HISTORY P&SL 1967, c. 154, §§H1,2...

Chapter 712: REAL ESTATE TRANSFERS (REPEALED)

36 §4651. Rate of tax (REPEALED) - §4651. Rate of tax (REPEALED) SECTION HISTORY PL 1967, c....

36 §4652. Tax stamps; rules (REPEALED) - §4652. Tax stamps; rules (REPEALED) SECTION HISTORY PL 1967, c....

36 §4653. Stamps affixed; cancellation (REPEALED) - §4653. Stamps affixed; cancellation (REPEALED) SECTION HISTORY PL 1967, c....

36 §4654. Exemptions (REPEALED) - §4654. Exemptions (REPEALED) SECTION HISTORY PL 1967, c. 537, §1...

Chapter 713: SARDINE TAX (REPEALED)

36 §4691. Purpose (REPEALED) - §4691. Purpose (REPEALED) SECTION HISTORY PL 1991, c. 446, §B1...

36 §4692. Definitions (REPEALED) - §4692. Definitions (REPEALED) SECTION HISTORY PL 1975, c. 656 (AMD)....

36 §4692-A. Definitions (REPEALED) - §4692-A. Definitions (REPEALED) SECTION HISTORY PL 1991, c. 446, §B3...

36 §4693. Sardine Council (REPEALED) - §4693. Sardine Council (REPEALED) SECTION HISTORY PL 1973, c. 513,...

36 §4694. Tax as additional (REPEALED) - §4694. Tax as additional (REPEALED) SECTION HISTORY PL 1973, c....

36 §4695. Rate of tax (REPEALED) - §4695. Rate of tax (REPEALED) SECTION HISTORY PL 1965, c....

36 §4696. Packers' applications (REPEALED) - §4696. Packers' applications (REPEALED) SECTION HISTORY PL 1977, c. 694,...

36 §4697. Reports of production and payment of tax (REPEALED) - §4697. Reports of production and payment of tax (REPEALED) SECTION...

36 §4698. Inspections (REPEALED) - §4698. Inspections (REPEALED) SECTION HISTORY PL 1973, c. 513, §22...

36 §4699. Appropriation and use of money received (REPEALED) - §4699. Appropriation and use of money received (REPEALED) SECTION HISTORY...

36 §4699-A. Refund on sardines exported (REPEALED) - §4699-A. Refund on sardines exported (REPEALED) SECTION HISTORY PL 1965,...

36 §4700. Suspension of licenses or certificate (REPEALED) - §4700. Suspension of licenses or certificate (REPEALED) SECTION HISTORY PL...

Chapter 714: MAHOGANY QUAHOG TAX

36 §4711. Definitions - §4711. Definitions As used in this chapter, unless the context...

36 §4712. Rate of tax - §4712. Rate of tax An excise tax of $1.20 per...

36 §4713. Dealer application for mahogany quahog certificate - §4713. Dealer application for mahogany quahog certificate Every dealer shall...

36 §4714. Certificate required for license - §4714. Certificate required for license The Department of Marine Resources...

36 §4715. Dealer reports of purchases and payment of taxes - §4715. Dealer reports of purchases and payment of taxes Every...

36 §4716. Review (REPEALED) - §4716. Review (REPEALED) SECTION HISTORY PL 1987, c. 513, §10...

36 §4717. Abatement and credit (REPEALED) - §4717. Abatement and credit (REPEALED) SECTION HISTORY PL 1987, c....

36 §4718. Contributions; Mahogany Quahog Monitoring Fund - §4718. Contributions; Mahogany Quahog Monitoring Fund The State Tax Assessor...

Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES (REPEALED)

36 §4751. List of common stockholders; real estate inventory, etc., with assessed value (REPEALED) - §4751. List of common stockholders; real estate inventory, etc., with...

36 §4752. Tax on stock; payable to state tax assessor; appeal (REPEALED) - §4752. Tax on stock; payable to state tax assessor; appeal...

36 §4753. Tax upon shares returned to municipalities (REPEALED) - §4753. Tax upon shares returned to municipalities (REPEALED) SECTION HISTORY...

36 §4754. Penalty (REPEALED) - §4754. Penalty (REPEALED) SECTION HISTORY PL 1973, c. 539, §§1,...

Chapter 716: MILK HANDLING TAX (REPEALED)

36 §4771. Definitions (REPEALED) - §4771. Definitions (REPEALED) SECTION HISTORY PL 1995, c. 2, §5...

36 §4772. Milk Handling Tax (REPEALED) - §4772. Milk Handling Tax (REPEALED) SECTION HISTORY PL 1995, c....

36 §4773. Repeal (REPEALED) - §4773. Repeal (REPEALED) SECTION HISTORY PL 1995, c. 2, §5...

Chapter 717: SWEET CORN TAX (REPEALED)

36 §4801. Definitions (REPEALED) - §4801. Definitions (REPEALED) SECTION HISTORY PL 1965, c. 2, §2...

36 §4802. Power of commissioner of agriculture (REPEALED) - §4802. Power of commissioner of agriculture (REPEALED) SECTION HISTORY PL...

36 §4803. Tax committee; appointment; powers (REPEALED) - §4803. Tax committee; appointment; powers (REPEALED) SECTION HISTORY PL 1965,...

36 §4804. Tax on sweet corn (REPEALED) - §4804. Tax on sweet corn (REPEALED) SECTION HISTORY PL 1965,...

36 §4805. Contractor, duty (REPEALED) - §4805. Contractor, duty (REPEALED) SECTION HISTORY PL 1965, c. 2,...

36 §4806. Tax committee, duty (REPEALED) - §4806. Tax committee, duty (REPEALED) SECTION HISTORY PL 1965, c....

36 §4807. Tax; on whom imposed, and collection (REPEALED) - §4807. Tax; on whom imposed, and collection (REPEALED) SECTION HISTORY...

36 §4808. Use of funds (REPEALED) - §4808. Use of funds (REPEALED) SECTION HISTORY PL 1965, c....

36 §4809. Failure to pay over tax (REPEALED) - §4809. Failure to pay over tax (REPEALED) SECTION HISTORY PL...

36 §4810. Action to recover tax (REPEALED) - §4810. Action to recover tax (REPEALED) SECTION HISTORY PL 1965,...

Chapter 718: GENERAL PROVISIONS (REPEALED)

36 §4821. Referendum requirement (REPEALED) - §4821. Referendum requirement (REPEALED) SECTION HISTORY PL 1981, c. 706,...

Chapter 719: RECYCLING ASSISTANCE FEE

36 §4831. Definitions - §4831. Definitions As used in this chapter, unless the context...

36 §4832. Fee imposed - §4832. Fee imposed 1. Imposition. A fee is imposed on...

36 §4833. Administration - §4833. Administration The fee imposed by this chapter is administered...

36 §4834. Effective date - §4834. Effective date This chapter shall be effective for taxable...

Chapter 721: MILK HANDLING FEE

36 §4901. Definitions - §4901. Definitions As used in this chapter, unless the context...

36 §4902. Milk handling fee - §4902. Milk handling fee 1. Fee. Upon notification by the...

36 §4903. Credit or refund for fee paid for packaged milk - §4903. Credit or refund for fee paid for packaged milk...

Chapter 723: CANNABIS EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)

36 §4921. Definitions - §4921. Definitions As used in this chapter, unless the context...

36 §4922. Registration - §4922. Registration 1. Generally. A cultivation facility licensee operating in...

36 §4923. Excise tax imposed - §4923. Excise tax imposed Beginning on the first day of...

36 §4923-A. Calculation of excise tax imposed on wet cannabis flower and wet cannabis trim - §4923-A. Calculation of excise tax imposed on wet cannabis flower...

36 §4924. Returns; payment of excise tax - §4924. Returns; payment of excise tax On or before the...

36 §4925. Application of excise tax revenue - §4925. Application of excise tax revenue All excise tax revenue...

Chapter 725: PESTICIDE CONTAINER FEE (REALLOCATED FROM TITLE 36, CHAPTER 723) (REPEALED)

36 §4941. Fee imposed (REALLOCATED FROM TITLE 36, SECTION 4911) (REPEALED) - §4941. Fee imposed (REALLOCATED FROM TITLE 36, SECTION 4911) (REPEALED)...

<< Previous

Next >>

Maine Revised Statutes TITLE 36: TAXATION Part 7: SPECIAL TAXES

Maine Revised Statutes
TITLE 36: TAXATION
Part 7: SPECIAL TAXES