Terms Used In Maine Revised Statutes Title 36 Sec. 4712

  • Bushel: means a unit of dry capacity equivalent to 2150. See Maine Revised Statutes Title 36 Sec. 4711
  • Dealer: means a person who holds a wholesale seafood license, a shellfish transportation license or a shellfish certificate and who buys mahogany quahogs from a harvester and distributes that species in wholesale channels of trade. See Maine Revised Statutes Title 36 Sec. 4711
  • 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
An excise tax of $1.20 per bushel of mahogany quahogs is levied upon the dealer and imposed at the point of first sale of this species. [PL 1987, c. 513, §10 (NEW).]
SECTION HISTORY

PL 1987, c. 513, §10 (NEW).