Maine Revised Statutes Title 36 Sec. 2625 – Return and payment
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Every railroad company incorporated under the laws of this State or doing business in this State shall file with the State Tax Assessor annually, on or before April 15th, a railroad excise tax return, on a form prescribed by the State Tax Assessor. The tax must be paid in equal installments on the next June 15th, September 15th and December 15th. The Treasurer of State shall deposit all taxes paid under this chapter into the Multimodal Transportation Fund account established under Title 23, section 4210-B. [PL 2013, c. 424, Pt. A, §25 (AMD).]
1. Railroad Freight Service Quality Fund.
[PL 2005, c. 248, §3 (NEW); MRSA T. 36 §2625, sub-§1 (RP).]
SECTION HISTORY
PL 1983, c. 571, §8 (RPR). PL 2003, c. 498, §9 (AMD). PL 2003, c. 498, §12 (AFF). PL 2005, c. 248, §3 (AMD). PL 2005, c. 457, §GGG7 (AMD). PL 2011, c. 649, Pt. E, §5 (AMD). PL 2013, c. 424, Pt. A, §25 (AMD).
Terms Used In Maine Revised Statutes Title 36 Sec. 2625
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. 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