Sections
Chapter 65 Taxes 1651 – 1652
Chapter 67 Alcoholism Prevention, Education, Treatment and Research 1703

Terms Used In Maine Revised Statutes > Title 28-A > Part 4 - Taxes and Alcohol Premium

  • Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Authority: means the Finance Authority of Maine as established by this chapter. See Maine Revised Statutes Title 10 Sec. 963-A
  • Average final compensation: means the average annual rate of earnable compensation of a member during the 3 years of creditable service, not necessarily consecutive, in which the average annual rate of earnable compensation is highest or during the member's entire period of creditable service if the period is less than 3 years. See Maine Revised Statutes Title 3 Sec. 701
  • Bond: means revenue obligation security. See Maine Revised Statutes Title 10 Sec. 963-A
  • Brewery: means a person that engages in the activities under either paragraph A or B, or both:  
A. See Maine Revised Statutes Title 28-A Sec. 2
  • Bureau: means the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations. See Maine Revised Statutes Title 28-A Sec. 2
  • Certificate of approval holder: means :  
  • A. See Maine Revised Statutes Title 28-A Sec. 2
  • Commission: means the State Liquor and Lottery Commission established in Title 5, section 12004?G, subsection 14. See Maine Revised Statutes Title 28-A Sec. 2
  • Creditable service: means service rendered while a member of the former Maine Legislative Retirement System, the Legislative Retirement Program, the former Maine State Retirement System or the State and Teacher Retirement Program for which credit is allowed under section 802. See Maine Revised Statutes Title 3 Sec. 701
  • Docket: A log containing brief entries of court proceedings.
  • Efficiency Maine project: means a project approved by the Efficiency Maine Trust Board, as established in Title 5, section 12004?G, subsection 10?C, to carry out the purposes of Title 35?A, chapter 97 relating to increasing energy efficiency or conservation. See Maine Revised Statutes Title 10 Sec. 963-A
  • Eligible collateral: means accounts, as-extracted collateral, chattel paper, commercial tort claims, consumer goods, deposit accounts, documents, equipment, farm products, fixtures, general intangibles, instruments, investment property, inventory, letter of credit rights, manufactured homes, money, real estate, supporting obligations and accessions to any of the foregoing and any other business assets. See Maine Revised Statutes Title 10 Sec. 963-A
  • Energy distribution system project: means an energy distribution system owned, in whole or in part, by an individual, municipality, corporation or other governmental entity or business association and that uses biomass, peat, solar, waste, water and related dams, wind, wood or coal or that distributes or transmits oil, biofuels, propane, compressed natural gas, liquefied natural gas or natural gas. See Maine Revised Statutes Title 10 Sec. 963-A
  • Energy generating system project: means :  
  • A. See Maine Revised Statutes Title 10 Sec. 963-A
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • facility: means any aboveground oil storage tank or tanks, together with associated piping, and transfer and dispensing facilities located over land or water of the State at a single location for more than 4 months per year and used or intended to be used for the storage or supply of oil. See Maine Revised Statutes Title 10 Sec. 963-A
  • Federal Government: means the United States, the President of the United States and any current or future corporation, department, agency, authority or instrumentality created, designated or established by the United States, including, but not limited to, the Federal Land Bank, the Federal Intermediate Credit Bank and the Bank for Cooperatives. See Maine Revised Statutes Title 10 Sec. 963-A
  • financial assistance: means guarantees, leases, insurance, financing credits, loans or the purchase or discounts thereof, letters of credit, financing assistance payments, grants or other financial aid. See Maine Revised Statutes Title 10 Sec. 963-A
  • financial institution: means any bank, trust company, national banking association, savings bank, savings and loan association, federal savings and loan association, industrial bank, mortgage company, insurance company, credit union, local development corporation or any other institution or entity authorized to do business in this State, or any state or federal agency which customarily provides financing assistance. See Maine Revised Statutes Title 10 Sec. 963-A
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fortified wine: means :  
  • A. See Maine Revised Statutes Title 28-A Sec. 2
  • Hard cider: means liquor produced by fermentation of the juice of apples or pears, including, but not limited to, flavored, sparkling or carbonated cider, that contains not less than 1/2 of 1% alcohol by volume and not more than 8. See Maine Revised Statutes Title 28-A Sec. 2
  • Liquor: means spirits, wine, malt liquor or hard cider, or any substance containing liquor, intended for human consumption, that contains more than 1/2 of 1% of alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2
  • Loan: means an extension of credit made in consideration of a written promise of repayment or any other conditions that may be established by the authority, performance of which may be secured by mortgage. See Maine Revised Statutes Title 10 Sec. 963-A
  • Malt liquor: means liquor:  
  • A. See Maine Revised Statutes Title 28-A Sec. 2
  • Manufacturer: means a person who distills, rectifies, brews, ferments, bottles or otherwise produces liquor. See Maine Revised Statutes Title 28-A Sec. 2
  • Member: means a Legislator who is included in the membership of the Legislative Retirement Program, as provided in section 801. See Maine Revised Statutes Title 3 Sec. 701
  • Municipality: means any municipality as defined in Title 30?A, section 2001, subsection 8. See Maine Revised Statutes Title 10 Sec. 963-A
  • Paper industry job retention project: means the acquisition and improvement of a paper production facility in the State, in which not less than 40% of the ownership of the project will be, at the time the financial assistance is provided, owned or controlled by or for the benefit of a majority of the employees of the project through a qualified employee stock ownership program or other employee ownership program recognized in the federal Internal Revenue Code. See Maine Revised Statutes Title 10 Sec. 963-A
  • Person: means an individual, partnership, corporation, firm, association or other legal entity. See Maine Revised Statutes Title 28-A Sec. 2
  • Professional: when used with reference to office space, means professions or professionals regulated or licensed under applicable state law. See Maine Revised Statutes Title 10 Sec. 963-A
  • Project: means any eligible project. See Maine Revised Statutes Title 10 Sec. 963-A
  • Retirement: means the termination of membership service with a retirement allowance granted under this chapter. See Maine Revised Statutes Title 3 Sec. 701
  • security: means a note, bond, interim certificate, debenture or other evidence of indebtedness, including any recovery zone facility bond or qualified energy conservation bond, payment of which is secured by a pledge of revenues, as provided in section 1045?A or 1065, or by assignment or pledge of other eligible collateral. See Maine Revised Statutes Title 10 Sec. 963-A
  • sell: means any transfer or delivery of liquor for a consideration. See Maine Revised Statutes Title 28-A Sec. 2
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • Ship chandler: means a retail establishment supplying provisions, including malt liquor and wine, to ships of foreign registry. See Maine Revised Statutes Title 28-A Sec. 2
  • Sparkling wine: means carbonated wine. See Maine Revised Statutes Title 28-A Sec. 2
  • Spirits: means any liquor produced by distillation or, if produced by any other process, strengthened or fortified by the addition of spirits of any kind. See Maine Revised Statutes Title 28-A Sec. 2
  • Statute: A law passed by a legislature.
  • Vessel: means a ship, vessel or boat of any kind used for navigation of the coastal waters or for commercial navigation of inland waters and licensed for carrying no fewer than 25 passengers under the requirements of the Public Utilities Commission or the United States Coast Guard. See Maine Revised Statutes Title 28-A Sec. 2
  • Wholesale licensee: means a person licensed by the bureau under section 1401 as an in-state wholesaler. See Maine Revised Statutes Title 28-A Sec. 2
  • Wholesaler: means a person that engages in the purchase and resale of malt liquor or wine, or both, in sealed bottles, containers or original packages, as prepared for the market by the manufacturer at the place of manufacture, but not for consumption, except during a taste-testing event conducted in accordance with the requirements of this Title. See Maine Revised Statutes Title 28-A Sec. 2
  • Wine: includes , but is not limited to, hard cider, wine coolers, table wine, still wine, sparkling wine, champagne and fortified wine that do not contain more than 24% alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2
  • Winery: means a person that ferments and ages wine. See Maine Revised Statutes Title 28-A Sec. 2