36 §1612. Payment in lieu of taxes in unorganized territory
§1612. Payment in lieu of taxes in unorganized territory 1. Payment in lieu of taxes in unorganized territory. An owner of property that is exempt from taxation under section 652 and is located in an unorganized territory may make a voluntary payment in lieu of taxes to the State Tax Assessor. [PL 2017, c. […]
36 §1545. Timber and grass forfeited held for benefit of towns
§1545. Timber and grass forfeited held for benefit of towns All timber and grass forfeited under section 1544 shall be held in trust by the State for the benefit of the people of Maine and shall be held by the Director of the Bureau of Parks and Lands subject to the same powers and responsibilities […]
36 §1546. Division of lots partially forfeited
§1546. Division of lots partially forfeited The Director of the Bureau of Parks and Lands shall cause a division to be made, if found necessary from time to time, of the public reserved lots which have been partially forfeited, and shall set off and hold the forfeited portions for the benefit of the people of […]
36 §1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund
§1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund After such timber and grass shall be wholly forfeited to the State, the State Tax Assessor shall certify to the State Controller the amount of unpaid taxes and interest then outstanding. Such state taxes and interest shall be charged to the […]
36 §1601. Unorganized Territory Tax District
§1601. Unorganized Territory Tax District The Legislature hereby creates a tax district to be known as the Unorganized Territory Tax District. It shall include all of the unorganized territory of the State and any areas which may subsequently become a part thereof. [PL 1977, c. 698, §8 (NEW).] SECTION HISTORY PL 1977, c. 698, […]
36 §1499-B. Exemptions
§1499-B. Exemptions The Secretary of State has the power to make such exemptions from the coverage of the agreement as may be appropriate and to make such changes in methods for the reporting of any information required to be furnished to this State pursuant to the agreement as, in the Secretary of State’s judgment, is […]
36 §1499-C. Withdrawal from agreement
§1499-C. Withdrawal from agreement Unless otherwise provided in any statute withdrawing this State from participation in the agreement, the Governor must be the officer to give notice of withdrawal therefrom. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).] SECTION HISTORY PL 1993, c. 683, §B3 (NEW). […]
36 §1501. Purpose
§1501. Purpose The purpose of this chapter is to levy an excise tax upon the owner of any watercraft, not otherwise exempt, for the privilege of operating a watercraft upon the waters of this State. [PL 1983, c. 92, Pt. B, §9 (NEW).] Revisor’s Note: The 1983 repealer was removed by Proclamation of the […]
36 §1502. Excise tax in lieu of property taxes
§1502. Excise tax in lieu of property taxes The excise tax imposed by this chapter is in lieu of all property taxes on watercraft. [PL 1983, c. 92, Pt. B, §9 (NEW).] 1. Collection; reimbursement. [PL 1983, c. 632, Pt. A, §6 (NEW); PL 1983, c. 632, Pt. A, §16 (RP).] Revisor’s Note: The […]
36 §1503. Definitions
§1503. Definitions As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1983, c. 92, Pt. B, §9 (NEW).] 1. Commercial vessel. “Commercial vessel” means any type of watercraft used exclusively in a business or trade: A. Is required to be registered under Title 12, […]