36 §4941. Fee imposed (REALLOCATED FROM TITLE 36, SECTION 4911) (REPEALED)
§4941. Fee imposed (REALLOCATED FROM TITLE 36, SECTION 4911) (REPEALED) SECTION HISTORY PL 2019, c. 548, §2 (NEW). RR 2019, c. 2, Pt. A, §39 (RAL). PL 2021, c. 635, Pt. YY, §2 (RP). PL 2021, c. 635, Pt. YY, §7 (AFF).
36 §4833. Administration
§4833. Administration The fee imposed by this chapter is administered as provided in chapter 7 and Part 3, with the fee imposed pursuant to this chapter to be considered as imposed under Part 3. [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 927, §5 (AMD).] The revenue derived from the fee imposed […]
36 §4834. Effective date
§4834. Effective date This chapter shall be effective for taxable purchases made in this State on or after July 1, 1990 and for taxable items brought into this State by the user on or after July 1, 1990. [PL 1989, c. 585, Pt. B (NEW).] SECTION HISTORY PL 1989, c. 585, §B (NEW).
36 §4901. Definitions
§4901. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2005, c. 396, §8 (NEW).] 1. Basic price. “Basic price” means the minimum Class I price of milk established pursuant to Title 7, chapter 603 including that part of the Class I price that […]
36 §4902. Milk handling fee
§4902. Milk handling fee 1. Fee. Upon notification by the Maine Milk Commission in accordance with Title 7, section 2954, subsection 16, the assessor shall levy and impose a fee at the rate established in subsection 2-A on the handling in this State of packaged milk for sale in this State. With respect to the […]
36 §4903. Credit or refund for fee paid for packaged milk
§4903. Credit or refund for fee paid for packaged milk 1. Credit or refund allowed. A handler or handler’s designee may claim a credit or refund for a fee paid pursuant to this chapter on packaged milk that is subsequently exported from this State by a customer of the handler or the handler’s designee for […]
36 §4921. Definitions
§4921. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2019, c. 231, Pt. B, §7 (NEW).] 1. Adult use cannabis. “Adult use cannabis” has the same meaning as in Title 28‑B, section 102, subsection 1. [PL 2019, c. 231, Pt. B, […]
36 §4922. Registration
§4922. Registration 1. Generally. A cultivation facility licensee operating in this State shall register with the assessor each cultivation facility operated by the cultivation facility licensee and collect and remit taxes in accordance with the provisions of this chapter. A person required to be registered as a cultivation facility licensee pursuant to this section […]
36 §4805. Contractor, duty (REPEALED)
§4805. Contractor, duty (REPEALED) SECTION HISTORY PL 1965, c. 2, §2 (RP).
36 §4923. Excise tax imposed
§4923. Excise tax imposed Beginning on the first day of the calendar month in which adult use cannabis may be sold in the State by a cultivation facility under Title 28‑B, chapter 1, an excise tax on adult use cannabis is imposed in accordance with this chapter. [PL 2019, c. 231, Pt. B, §7 […]