Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 6 – Powers and Duties of Tax Collectors
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Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 6 - Powers and Duties of Tax Collectors
- Adult: means an individual at least 18 years of age or an emancipated individual under 18 years of age. See Maine Revised Statutes Title 18-C Sec. 5-102
- Adult subject to conservatorship: means an adult for whom a conservator has been appointed under this Act. See Maine Revised Statutes Title 18-C Sec. 5-102
- Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
- Alternative: means a substitute process, product, material, chemical, strategy or combination of these that serves a functionally equivalent purpose to a chemical in a children's product. See Maine Revised Statutes Title 38 Sec. 1691
- 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.
- arsenic-treated wood: means lumber, timber, piles, poles, posts, plywood, shakes, shingles or other wood or forest products intended for outdoor use that have been pressure treated to reduce decay with a wood preservative containing inorganic arsenic or inorganic arsenic compounds, including, but not limited to, chromated copper arsenate, commonly referred to as "CCA" or similar arsenic-based wood-preserving chemical mixtures. See Maine Revised Statutes Title 38 Sec. 1681
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Best interest of the minor: means the standard of the best interest of the child according to the factors set forth in Title 19?A, section 1653, subsection 3. See Maine Revised Statutes Title 18-C Sec. 5-102
- Chemical: means a substance with a distinct molecular composition or a group of structurally related substances and includes the breakdown products of the substance or substances that form through decomposition, degradation or metabolism. See Maine Revised Statutes Title 38 Sec. 1691
- Chemical of concern: means a chemical identified by the department pursuant to section 1693. See Maine Revised Statutes Title 38 Sec. 1691
- Chemical of high concern: means a chemical identified by the department pursuant to section 1693?A. See Maine Revised Statutes Title 38 Sec. 1691
- Chemical of low concern: means a chemical for which adequate toxicity and environmental data are available to determine that it is not a chemical of high concern, a chemical of concern, a chemical of potential concern or a chemical of unknown concern. See Maine Revised Statutes Title 38 Sec. 1691
- Chemical of potential concern: means a chemical identified by an authoritative governmental entity on the basis of credible scientific evidence as being suspected of causing an adverse health or environmental effect listed in section 1693, subsection 1. See Maine Revised Statutes Title 38 Sec. 1691
- Chemical of unknown concern: means a chemical for which insufficient data are available to classify it as a chemical of high concern, a chemical of concern, a chemical of potential concern or a chemical of low concern. See Maine Revised Statutes Title 38 Sec. 1691
- Claim: includes a claim against an individual or conservatorship estate, whether arising in contract, tort or otherwise. See Maine Revised Statutes Title 18-C Sec. 5-102
- Conservator: includes a coconservator. See Maine Revised Statutes Title 18-C Sec. 5-102
- Conservatorship estate: means the property subject to conservatorship under this Act. See Maine Revised Statutes Title 18-C Sec. 5-102
- Consumer product: means any item sold for residential or commercial use, including any component parts and packaging, that is sold for:
A. See Maine Revised Statutes Title 38 Sec. 1691Contract: A legal written agreement that becomes binding when signed. Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name. Credible scientific evidence: means the results of a study, the experimental design and conduct of which have undergone independent scientific peer review, that are published in a peer-reviewed journal or publication of an authoritative federal or international governmental agency, including but not limited to the United States Department of Health and Human Services, National Toxicology Program, Food and Drug Administration and Centers for Disease Control and Prevention; the United States Environmental Protection Agency; the World Health Organization; and the European Union, European Chemicals Agency. See Maine Revised Statutes Title 38 Sec. 1691 Credit report: A detailed report of an individual's credit history prepared by a credit bureau and used by a lender in determining a loan applicant's creditworthiness. Source: OCC De minimis level: means :
A. See Maine Revised Statutes Title 38 Sec. 1691Deed: The legal instrument used to transfer title in real property from one person to another. Dependent: A person dependent for support upon another. Distributor: means a person who sells consumer products to retail establishments on a wholesale basis. See Maine Revised Statutes Title 38 Sec. 1691 Domestic partner: means one of 2 unmarried adults who are domiciled together under long-term arrangements that evidence a commitment to remain responsible indefinitely for each other's welfare. See Maine Revised Statutes Title 1 Sec. 72 Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Executor: A male person named in a will to carry out the decedent Fiduciary: A trustee, executor, or administrator. Full conservatorship: means a conservatorship that grants the conservator all powers available under this Act. See Maine Revised Statutes Title 18-C Sec. 5-102 Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs. Guardian: includes a coguardian but does not include a guardian ad litem. See Maine Revised Statutes Title 18-C Sec. 5-102 in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72 Individual subject to conservatorship: means an adult or minor for whom a conservator has been appointed. See Maine Revised Statutes Title 18-C Sec. 5-102 Individual subject to guardianship: means an adult or minor for whom a guardian has been appointed. See Maine Revised Statutes Title 18-C Sec. 5-102 Intentionally added chemical: means a chemical that was added during the manufacture of a product or product component to provide a specific characteristic, appearance or quality or to perform a specific function. See Maine Revised Statutes Title 38 Sec. 1691 Irrevocable trust: A trust arrangement that cannot be revoked, rescinded, or repealed by the grantor. Joint tenancy: A form of property ownership in which two or more parties hold an undivided interest in the same property that was conveyed under the same instrument at the same time. A joint tenant can sell his (her) interest but not dispose of it by will. Upon the death of a joint tenant, his (her) undivided interest is distributed among the surviving joint tenants. Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases. Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC Letters of office: means judicial certification of guardianship or conservatorship. See Maine Revised Statutes Title 18-C Sec. 5-102 Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity. Lien: A claim against real or personal property in satisfaction of a debt. Limited conservatorship: means a conservatorship that grants the conservator less than all powers available under this Act, grants powers over only certain property or otherwise restricts the powers of the conservator. See Maine Revised Statutes Title 18-C Sec. 5-102 manufacturer: includes the importer or first domestic distributor of the consumer product if the person who manufactured or assembled the consumer product or whose brand name is affixed to the consumer product does not have a presence in the United States. See Maine Revised Statutes Title 38 Sec. 1691 Minor: means an unemancipated individual who is under 18 years of age. See Maine Revised Statutes Title 18-C Sec. 5-102 Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72 Mortgage: The written agreement pledging property to a creditor as collateral for a loan. Municipal officers: means the mayor, councillors and aldermen of cities, the members of the select board of towns and the assessors of plantations. See Maine Revised Statutes Title 36 Sec. 501 Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501 Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period. Parent: means a person who has established a parent-child relationship with the child under Title 19?A, chapter 61 and whose parental rights have not been terminated. See Maine Revised Statutes Title 18-C Sec. 5-102 Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses. 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 Person: means an individual, estate, business or nonprofit entity, public corporation, government or governmental subdivision, agency or instrumentality or other legal entity. See Maine Revised Statutes Title 18-C Sec. 5-102 Personal property: All property that is not real property. Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC Practical quantification limit: means the lowest concentration of a chemical that can be reliably measured within specified limits of precision, accuracy, representativeness, completeness and comparability during routine laboratory operating conditions. See Maine Revised Statutes Title 38 Sec. 1691 Priority chemical: means a chemical identified as such by the department pursuant to section 1694, subsection 1. See Maine Revised Statutes Title 38 Sec. 1691 Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501 Property: means anything that may be the subject of ownership and includes both real and personal property, tangible and intangible, or any interest therein. See Maine Revised Statutes Title 18-C Sec. 5-102 Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72 Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. Respondent: means an individual for whom appointment of a guardian or conservator or a protective arrangement instead of guardianship or conservatorship is sought. See Maine Revised Statutes Title 18-C Sec. 5-102 Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners. Safer alternative: means an alternative that, when compared to a priority chemical that it could replace, would reduce the potential for harm to human health or the environment or that has not been shown to pose the same or greater potential for harm to human health or the environment as that priority chemical. See Maine Revised Statutes Title 38 Sec. 1691 Sign: means , with present intent to authenticate or adopt a record:
A. See Maine Revised Statutes Title 18-C Sec. 5-102State: includes an Indian tribe or band recognized by federal law or formally acknowledged by a state. See Maine Revised Statutes Title 18-C Sec. 5-102 Subpoena: A command to a witness to appear and give testimony. 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 Tax collector: shall mean any person chosen, appointed or designated by a municipality or the officers thereof to collect any tax due a municipality; or his successor in office. See Maine Revised Statutes Title 36 Sec. 501 Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111 Testimony: Evidence presented orally by witnesses during trials or before grand juries. Trial: A hearing that takes place when the defendant pleads "not guilty" and witnesses are required to come to court to give evidence. Trustee: A person or institution holding and administering property in trust. United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72 Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72