36 §4809. Failure to pay over tax (REPEALED)
§4809. Failure to pay over tax (REPEALED) SECTION HISTORY PL 1965, c. 2, §2 (RP).
36 §4810. Action to recover tax (REPEALED)
§4810. Action to recover tax (REPEALED) SECTION HISTORY PL 1965, c. 2, §2 (RP).
36 §4821. Referendum requirement (REPEALED)
§4821. Referendum requirement (REPEALED) SECTION HISTORY PL 1981, c. 706, §32 (NEW). PL 1999, c. 678, §3 (AMD). PL 2001, c. 396, §33 (RP).
36 §4831. Definitions
§4831. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1989, c. 585, Pt. B (NEW).] 1. Brown good. [PL 1989, c. 585, Pt. B, §2 (NEW).] 2. Lead-acid battery. “Lead-acid battery” means a device designed and used for the storage of electrical […]
36 §4832. Fee imposed
§4832. Fee imposed 1. Imposition. A fee is imposed on the retail sale in this State of new tires and new lead-acid batteries in the amount of $1 per tire or lead-acid battery. A fee in the same amount is imposed on the storage, use or other consumption in this State of tires and lead-acid […]
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 […]