36 §5101. Short title

§5101. Short title This Part shall be known and may be cited as the “Maine Income Tax Law.”   [P&SL 1969, c. 154, §F (NEW).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).

36 §5102. Definitions

§5102. Definitions The following definitions shall apply throughout this Part, except as the context may otherwise require:   [P&SL 1969, c. 154, §F1 (NEW).] 1.  Assessor.  [PL 1979, c. 378, §35 (RP).] 1-A.  Lobster boat operator.  Any person licensed by the Department of Marine Resources to fish for, take or catch lobsters and who operates […]