Maine Revised Statutes Title 36 Sec. 2014 – Fish passage facilities
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Taxes on the sale or use of materials used in the construction of fish passage facilities in new, reconstructed or redeveloped dams, when the fish passage facilities are built in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources, shall be refundable. [PL 1983, c. 560, §§4, 6 (NEW).]
The State Tax Assessor shall refund sales or use tax paid on these construction materials upon the submission by a person of the following: [PL 1983, c. 560, §§4, 6 (NEW).]
1. Certification concerning construction. A certification from the Department of Inland Fisheries and Wildlife or the Department of Marine Resources that the fish passage facilities were constructed in accordance with approved plans and specifications; and
[PL 1983, c. 560, §§4, 6 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 2014
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
2. Application for tax rebate. An application for a tax rebate which shall state at a minimum the construction materials purchased, its manufacturers, its cost, the use of which the purchaser has made of the materials and the seller from whom the purchase was made, and shall be accompanied by a copy of the purchase invoices.
[PL 1983, c. 560, §§4, 6 (NEW).]
SECTION HISTORY
PL 1983, c. 560, §§4,6 (NEW).