36 §2851. Preamble
§2851. Preamble It is the Legislature’s belief that mining for metallic minerals is an acceptable and necessary activity in the State. Mining results in economic benefits to the locality where it occurs, as well as to the entire State and the Nation. Those who conduct mining do so by their own initiative and by investing […]
36 §2871. Definitions
§2871. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 714, Pt. CC, §3 (NEW); PL 2001, c. 714, Pt. CC, §8 (AFF).] 1. Annual gross patient services revenue. “Annual gross patient services revenue” means gross charges, excluding any grants, donations or […]
36 §2852. Findings
§2852. Findings The Legislature makes the following findings. [PL 1981, c. 711, §10 (NEW).] 1. Mineral resources fundamental. Mineral resources are fundamental to modern civilization. [PL 1981, c. 711, §10 (NEW).] 2. Mineral resources as economic wealth. Mineral resources have historically been a primary source of economic wealth, are valuable and, once removed, […]
36 §2872. Tax imposed; fiscal years beginning 2002
§2872. Tax imposed; fiscal years beginning 2002 Beginning July 1, 2002, in addition to all other fees and taxes assessed or imposed by the Maine Revised Statutes, a tax is imposed annually against each residential treatment facility and nursing home located in the State and calculated as follows. [PL 2003, c. 467, §5 (RPR).] […]
36 §2853. Purpose
§2853. Purpose It is the policy of the State to encourage the sound and orderly development of Maine’s mineral resources. The object of this policy is to assure that the actions associated with development of these resources will: [PL 1981, c. 711, §10 (NEW).] 1. Expansion and diversification of economy. Encourage expansion and diversification […]
36 §2854. Excise tax in lieu of property taxes
§2854. Excise tax in lieu of property taxes 1. Annual excise tax. A mining company shall pay to the State Tax Assessor, for the use set forth in this chapter, an annual excise tax for the privilege of conducting mining within the State. [PL 1981, c. 711, §10 (NEW).] 2. Property tax exemption. The […]
36 §2855. Definitions
§2855. Definitions For the purposes of this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1981, c. 711, §10 (NEW).] 1. The code. [PL 1987, c. 504, §3 (RP).] 2. Commencement of mining. “Commencement of mining” means when the mine is opened and in the process of development, […]
36 §2856. Amount of tax
§2856. Amount of tax The amount of the annual excise tax on a mining company shall be the sum of the excise taxes due on each mine site. The excise tax due on each mine site shall be the greater of the following: [PL 1981, c. 711, §10 (NEW).] 1. Tax on facilities and […]
36 §2857. Returns
§2857. Returns 1. Annual return. A mining company shall file, on or before the date the mining company’s state income tax return is due to be filed, an annual return on a form specified by the State Tax Assessor for each tax year. [PL 1981, c. 711, §10 (NEW).] 2. Form and contents. The […]
36 §2858. Credits, refunds and amendments
§2858. Credits, refunds and amendments Credits, refunds and amendments shall be computed and applied separately for each mine site. The following provisions shall apply. [PL 1981, c. 711, §10 (NEW).] 1. Credit for property tax prior to commencement of mining. A credit shall be allowed for property taxes paid by a mining company or […]