Sections
Article 1 General Provisions 891 – 906
Article 2 Enforcement of Lien On Real Estate 941 – 949
Article 3 Distraint or Arrest 991 – 998
Article 4 Civil Action 1031 – 1032
Article 5 Sale of Real Estate 1071 – 1084

Terms Used In Maine Revised Statutes > Title 36 > Part 2 > Chapter 105 > Subchapter 9 - Delinquent Taxes

  • Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
  • Adjusted base minimum price: means the base minimum price plus any amounts established by the Maine Milk Commission to reflect the increased costs of production pursuant to section 2954, subsection 2, paragraph A. See Maine Revised Statutes Title 7 Sec. 3152
  • 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.
  • Agricultural commodity: means any and all agricultural, horticultural and vineyard crops and products when produced or sold in this State, either in their natural state or as processed by the producer, including such products as:
A. See Maine Revised Statutes Title 7 Sec. 423
  • Allegation: something that someone says happened.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Aseptically processed and packaged: means hermetically sealed in a container and thermally processed to render the product free of microorganisms capable of reproducing in the product under normal nonrefrigeration conditions of storage and distribution. See Maine Revised Statutes Title 7 Sec. 2900
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
  • Attorney-at-law: A person who is legally qualified and licensed to practice law, and to represent and act for clients in legal proceedings.
  • Base minimum price: means Class I, Class II and Class III prices established pursuant to the northeast marketing area milk marketing order. See Maine Revised Statutes Title 7 Sec. 3152
  • Baseline: Projection of the receipts, outlays, and other budget amounts that would ensue in the future without any change in existing policy. Baseline projections are used to gauge the extent to which proposed legislation, if enacted into law, would alter current spending and revenue levels.
  • Blend price: means the price of milk per hundredweight computed as the sum of the Class I price multiplied by the percentage of milk sold as Class I milk, the Class II price multiplied by the percentage sold as Class II milk and the Class III price multiplied by the percentage sold as Class III milk. See Maine Revised Statutes Title 7 Sec. 3152
  • Board: means the Maine Dairy Promotion Board. See Maine Revised Statutes Title 7 Sec. 2991
  • Board: means the Maine Dairy Promotion Board. See Maine Revised Statutes Title 7 Sec. 2997
  • Books and records: means books, records, accounts, memoranda or other data pertaining to the purchase and distribution of milk. See Maine Revised Statutes Title 7 Sec. 2951
  • Boston market dealer: means any dealer as defined in subsection 4 who purchases milk from producers subject to the price regulations of the northeast marketing area milk marketing order. See Maine Revised Statutes Title 7 Sec. 3152
  • Boston market producer: means any Maine milk producer selling to a dealer marketing milk subject to the northeast marketing area milk marketing order, or any agricultural cooperative that buys milk from or handles milk for such a producer and sells it to such a dealer. See Maine Revised Statutes Title 7 Sec. 3152
  • Bulk milk hauler and sampler: means a person who collects samples and transports raw milk from a farm or raw milk products to or from a farm, milk plant, receiving station or transfer station and has in that person's possession a permit from any state to sample such products. See Maine Revised Statutes Title 7 Sec. 2900
  • Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
  • Class I milk: means :
  • A. See Maine Revised Statutes Title 7 Sec. 2991
  • Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
  • Commission: means the Maine Milk Commission. See Maine Revised Statutes Title 7 Sec. 2951
  • Commissioner: means the Commissioner of Agriculture, Conservation and Forestry or the commissioner's duly authorized agent. See Maine Revised Statutes Title 7 Sec. 2900
  • Commissioner: means the Commissioner of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 7 Sec. 411
  • Commissioner: means the Commissioner of Agriculture, Conservation and Forestry or the commissioner's designee. See Maine Revised Statutes Title 7 Sec. 423
  • Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
  • Consumer: means any person other than a milk dealer who purchases milk for fluid consumption. See Maine Revised Statutes Title 7 Sec. 2951
  • Consumer: means any person other than a milk dealer who purchases milk for fluid consumption. See Maine Revised Statutes Title 7 Sec. 2991
  • Continuance: Putting off of a hearing ot trial until a later time.
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • 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.
  • Council: means the Maine Dairy and Nutrition Council. See Maine Revised Statutes Title 7 Sec. 2991
  • Council: means the Maine Dairy and Nutrition Council. See Maine Revised Statutes Title 7 Sec. 2997
  • Counterclaim: A claim that a defendant makes against a plaintiff.
  • Dairy or dairy farm: means any place or premises where one or more cows, goats or sheep are kept and from which milk or milk products are provided, sold or offered for sale. See Maine Revised Statutes Title 7 Sec. 2900
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dealer: means any person who purchases or receives milk for sale as the consignee or agent of a producer, or handles for sale, shipment, storage or processing within the State and shall include a producer-dealer and a sub-dealer, but shall not include a store other than an integrated operation. See Maine Revised Statutes Title 7 Sec. 2951
  • Dealer: includes a producer dealer or a store. See Maine Revised Statutes Title 7 Sec. 2991
  • Dealer: includes a producer dealer, a subdealer or a store. See Maine Revised Statutes Title 7 Sec. 2997
  • Dealer: means any person or entity who purchases or receives milk from a producer within the State for processing and sale within or outside the State. See Maine Revised Statutes Title 7 Sec. 3152
  • Decedent: A deceased person.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
  • Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
  • Direct-marketing: means the marketing of agricultural commodities by farmers directly to consumers. See Maine Revised Statutes Title 7 Sec. 411
  • Dismissal: The dropping of a case by the judge without further consideration or hearing. Source:
  • District: means geographical division of the production areas in this State as may be established by the commissioner pursuant to this subchapter. See Maine Revised Statutes Title 7 Sec. 423
  • Eligible marketing cooperative: means an association of milk producers organized to negotiate producer prices higher than the minimum producer prices established pursuant to the northeast marketing area milk marketing order and that the commissioner has determined will not, through its operation, evade, impair or undermine the purposes of this chapter. See Maine Revised Statutes Title 7 Sec. 3152
  • 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
  • Estates: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
  • 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.
  • Ex officio: Literally, by virtue of one's office.
  • Executor: A male person named in a will to carry out the decedent
  • 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.
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Grace period: The number of days you'll have to pay your bill for purchases in full without triggering a finance charge. Source: Federal Reserve
  • Grade: means one of the officially established grades for an agricultural commodity as defined by the commissioner. See Maine Revised Statutes Title 7 Sec. 423
  • Grantee: means the person to whom a freehold estate or interest in land is conveyed. See Maine Revised Statutes Title 1 Sec. 72
  • 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.
  • Handler: means any person, except a common carrier, exempt carrier or contract carrier of agricultural commodities, who is engaged in packing, grading, selling, offering for sale or marketing any agricultural commodities, who as owner, agent or otherwise ships or causes to be shipped an agricultural commodity. See Maine Revised Statutes Title 7 Sec. 423
  • heat-treated: means processed by heating every particle of milk to a temperature of 145 degrees Fahrenheit for at least 30 minutes. See Maine Revised Statutes Title 7 Sec. 2900
  • in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
  • Inhabitant: means a person having an established residence in a place. See Maine Revised Statutes Title 1 Sec. 72
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Integrated operation: means a person who is a dealer and who also sells at retail the milk that the person handles for sale, shipment, storage or processing within the State. See Maine Revised Statutes Title 7 Sec. 2951
  • 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.
  • lands: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
  • 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
  • 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.
  • Maine market dealer: means any dealer as defined in subsection 4 who sells milk subject to the price control authority of the Maine Milk Commission. See Maine Revised Statutes Title 7 Sec. 3152
  • Maine market producer: means any Maine milk producer selling to a dealer marketing milk on the Maine market, or any agricultural cooperative that buys milk or handles milk for such a producer and sells it to such a dealer. See Maine Revised Statutes Title 7 Sec. 3152
  • Maine Milk Pool: means the sum of collections as prescribed in section 3153, from Maine market producers. See Maine Revised Statutes Title 7 Sec. 3152
  • Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72
  • Market: means any city, town or parts thereof of the State, or 2 or more of the same or parts thereof designated by the commission as a natural marketing area. See Maine Revised Statutes Title 7 Sec. 2951
  • Market agreement: means an agreement with the commissioner entered into pursuant to this subchapter. See Maine Revised Statutes Title 7 Sec. 423
  • Market order: means an order issued by the commissioner pursuant to this subchapter, prescribing rules governing the marketing, distribution, sale or handling, in any manner of any agricultural commodity during any specified period. See Maine Revised Statutes Title 7 Sec. 423
  • Milk: means the lacteal secretion, practically free from colostrum, obtained by the complete milking of one or more healthy cows, goats or sheep. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk: means any of the following, regardless of the presence of any flavoring:
  • A. See Maine Revised Statutes Title 7 Sec. 2951
  • Milk: means cows' milk and includes cream. See Maine Revised Statutes Title 7 Sec. 2991
  • Milk: includes cream and one quart of cream is considered the equivalent of 4 quarts of milk. See Maine Revised Statutes Title 7 Sec. 2997
  • Milk distributor: means any person who offers for sale or sells to another person any milk or milk products in their final form. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk plant: means any place, premises or establishment where milk or milk products are collected, handled, processed, stored, pasteurized, aseptically processed, bottled or otherwise prepared for distribution. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk producer: means any person who operates a dairy farm and provides, sells or offers milk or milk products for sale. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk products: means cream, light cream, light whipping cream, heavy cream, heavy whipping cream, whipped cream, whipped light cream, sour cream, acidified sour cream, cultured sour cream, milk, butter, evaporated milk, sweetened condensed milk, nonfat dry milk solids, half-and-half, sour half-and-half, acidified sour half-and-half, cultured sour half-and-half, concentrated milk and milk products, skim milk, reconstituted or recombined milk and milk products, low-fat milk, light milk, reduced fat milk, homogenized milk, frozen milk concentrate, eggnog, cultured milk, buttermilk, yogurt, cottage cheese, creamed cottage cheese, acidified milk, low-sodium milk, lactose-reduced milk, aseptically processed and packaged milk and milk products, milk with added safe and suitable microbial organisms and any other milk product, frozen dairy dessert or frozen dairy dessert mix, cheese or other product designated as a milk product by the commissioner that is made by the addition or subtraction of milkfat or addition of safe and suitable optional ingredients for protein, vitamin or mineral fortification. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk transport tank: means a vehicle, including the truck and tank, used by a bulk milk hauler and sampler or milk tank vehicle driver to transport bulk shipments of milk from a milk plant, receiving station or transfer station to another milk plant, receiving station or transfer station. See Maine Revised Statutes Title 7 Sec. 2900
  • Milk transportation company: means a company responsible for a milk transport tank. See Maine Revised Statutes Title 7 Sec. 2900
  • 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.
  • Mortgagee: shall be construed to include the heirs and assigns of the mortgagee. See Maine Revised Statutes Title 36 Sec. 501
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money.
  • 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
  • Northern Maine market producer: means any Maine milk producer located in Aroostook County or Washington County or that portion of Penobscot County north of and including the minor civil divisions of Medway, T. See Maine Revised Statutes Title 7 Sec. 3152
  • Not pasteurized: means any milk or milk product that has not been subjected to the temperature and time requirements of pasteurization using equipment designed for pasteurization or has not been aseptically processed and packaged. See Maine Revised Statutes Title 7 Sec. 2900
  • Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
  • Nutrition: means the study of proper and balanced diet to promote health, especially in human beings. See Maine Revised Statutes Title 7 Sec. 2997
  • Nutrition education: means helping and educating people in the selection of food for the primary purpose of nourishing their bodies in health throughout the life cycle and helping and educating people in extending and teaching knowledge of food and nutrition principles, including promotion and research, and the application of these principles. See Maine Revised Statutes Title 7 Sec. 2997
  • Oath: includes an affirmation, when affirmation is allowed. See Maine Revised Statutes Title 1 Sec. 72
  • Oath: A promise to tell the truth.
  • 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.
  • Over-order premium: means that part of the minimum Class I, Class II and Class III prices established by the Maine Milk Commission pursuant to chapter 603, that exceeds the applicable Class I, Class II and Class III prices established pursuant to the northeast marketing area milk marketing order as adjusted to reflect the increased costs of production pursuant to section 2954, subsection 2, paragraph A. See Maine Revised Statutes Title 7 Sec. 3152
  • Oversight: Committee review of the activities of a Federal agency or program.
  • 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 any individual, plant operator, partnership, corporation, company, firm, trustee, association or institution. See Maine Revised Statutes Title 7 Sec. 2900
  • Person: means any individual, partnership, firm, corporation, association or other unit, and the State and all political subdivisions or agencies thereof, except state owned and operated institutions. See Maine Revised Statutes Title 7 Sec. 2951
  • 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, partnership, corporation, association, legal representative or any organized group or business unit. See Maine Revised Statutes Title 7 Sec. 423
  • Personal property: All property that is not real property.
  • Place: shall include municipalities, townships and any other unorganized area. See Maine Revised Statutes Title 36 Sec. 501
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Plant price: means the F. See Maine Revised Statutes Title 7 Sec. 3152
  • Probate: Proving a will
  • Processor: means any person, other than a consumer, who purchases or contracts to purchase an agricultural commodity primarily for manufacture into food or other products by operations which change the physical form which that agricultural commodity possessed when produced. See Maine Revised Statutes Title 7 Sec. 423
  • Producer: means any person who produces milk and sells such milk only to dealers. See Maine Revised Statutes Title 7 Sec. 2951
  • Producer: means any person who produces milk and sells milk to a dealer. See Maine Revised Statutes Title 7 Sec. 2991
  • Producer: means any person who produces milk and sells the milk to a dealer. See Maine Revised Statutes Title 7 Sec. 2997
  • Producer: means any person engaged within this State in the business of producing, or causing to be produced, for any market, any agricultural commodity. See Maine Revised Statutes Title 7 Sec. 423
  • Producer dealer: means any dealer who produces a part or all of that dealer's milk and sells milk to other than a dealer. See Maine Revised Statutes Title 7 Sec. 2991
  • Producer dealer: means a dealer who produces a part or all of that dealer's milk or a person who produces milk and sells to a grocery store, dairy products' store or similar commercial establishment. See Maine Revised Statutes Title 7 Sec. 2997
  • Producer-dealer: means a dealer who produces a part or all of the dealer's milk or a person who produces milk and sells to a grocery store or dairy products store or similar commercial establishment. See Maine Revised Statutes Title 7 Sec. 2951
  • Producer-dealer: means a dealer who produces a part or all of the dealer's milk or a person who produces milk and sells to a grocery store or dairy products store or similar commercial establishment, and includes an agricultural cooperative comprised solely of dairy farmers that wholly owns and operates its processing facilities, and whose individual members hold a share of that ownership that is in direct proportion to that individual's share of all milk produced by cooperative members for the cooperative, except that such an agricultural cooperative is a "producer-dealer" under this chapter only if it was in existence on January 1, 1986, and had been recognized on or before that date by the commissioner as meeting the criteria established in this subsection. See Maine Revised Statutes Title 7 Sec. 3152
  • Property: shall be construed to mean both real estate and personal property. See Maine Revised Statutes Title 36 Sec. 501
  • Quorum: The number of legislators that must be present to do business.
  • 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.
  • Receiving station: means any place, premise or establishment where raw milk is received, collected, handled, stored or cooled and prepared for further transporting. See Maine Revised Statutes Title 7 Sec. 2900
  • Records: means books, records, accounts, memoranda or other data pertaining to the purchase and distribution of milk. See Maine Revised Statutes Title 7 Sec. 2991
  • Registered mail: shall be construed to include certified mail. See Maine Revised Statutes Title 36 Sec. 501
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Retail sale: means a doorstep delivery and over-the-counter sales by stores. See Maine Revised Statutes Title 7 Sec. 2951
  • Retail store: means a grocery store, dairy product store or any similar commercial establishment where milk is sold to consumers for consumption off the premises. See Maine Revised Statutes Title 7 Sec. 2951
  • 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
  • State paper: means the newspaper designated by the Legislature, in which advertisements and notices are required to be published. See Maine Revised Statutes Title 1 Sec. 72
  • Store: means a grocery store, dairy product store, canteen, milk vending machine operator, milk dispensing operator or any similar commercial establishment or outlet or any other sale where milk is sold to consumers for consumption off the premises where sold. See Maine Revised Statutes Title 7 Sec. 2951
  • Store: means a grocery store, dairy products' store, canteen, milk vending machine operator, milk dispensing operator or any similar commercial establishment or outlet or any other place or method of sale in which milk is sold to consumers for consumption off the premises. See Maine Revised Statutes Title 7 Sec. 2991
  • Sub-dealer: means any person who does not process milk and who purchases milk from a dealer and sells such milk in the same containers in which the person purchased it, but does not include a store. See Maine Revised Statutes Title 7 Sec. 2951
  • Subpoena: A command to a witness to appear and give testimony.
  • Summons: Another word for subpoena used by the criminal justice system.
  • 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.
  • Timber and grass: when used in reference to the public reserved lots, so called, in unorganized territory in the State, means all growth of every description on said lots. See Maine Revised Statutes Title 1 Sec. 72
  • Tort: A civil wrong or breach of a duty to another person, as outlined by law. A very common tort is negligent operation of a motor vehicle that results in property damage and personal injury in an automobile accident.
  • Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72
  • Transfer station: means any place, premises or establishment where milk or milk products are transferred directly from one milk transport tank to another. See Maine Revised Statutes Title 7 Sec. 2900
  • 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
  • Utilization rate: means the percentage of milk produced that is used as Class I or fluid milk, the percentage of milk produced that is used as Class II milk and the percentage of milk that is used as Class III milk. See Maine Revised Statutes Title 7 Sec. 3152
  • Verdict: The decision of a petit jury or a judge.
  • Wholesale sale: means sale to any other person not included in retail. See Maine Revised Statutes Title 7 Sec. 2951
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.
  • Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72