Maine Revised Statutes > Title 36 > Part 3 – Sales and Use Tax
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Terms Used In Maine Revised Statutes > Title 36 > Part 3 - Sales and Use Tax
- board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- 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
- Commissioner: means the Commissioner of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 12 Sec. 1801
- Director: means the Director of the Bureau of Parks and Lands. See Maine Revised Statutes Title 12 Sec. 1801
- Donee: The recipient of a gift.
- Infant: means a person who has not attained the age of 18 years. See Maine Revised Statutes Title 1 Sec. 72
- Minority: when used in reference to age shall mean under the age of 18. See Maine Revised Statutes Title 1 Sec. 72
- Multiple use: means :
A. See Maine Revised Statutes Title 12 Sec. 1831Multiple use: means :
A. See Maine Revised Statutes Title 12 Sec. 1845Nonreserved public lands: means all public domain lands, public islands in inland and coastal waters, lands acquired under section 8003, subsection 3, paragraph N, lands acquired by the bureau pursuant to other lawful authority and any other lands the management and control of which are not otherwise provided for by law. See Maine Revised Statutes Title 12 Sec. 1801 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 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 Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government. Public reserved lands: means :
A. See Maine Revised Statutes Title 12 Sec. 1801Return: 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 Sustained yield: means the achievement and maintenance in perpetuity of a high-level regular periodic output of the various renewable resources of the public reserved lands without impairing the productivity of the land. See Maine Revised Statutes Title 12 Sec. 1845 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 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 Tribal entity: means a business entity:
A. See Maine Revised Statutes Title 36 Sec. 111Tribal land: means land within the Houlton Band Trust Land, the Passamaquoddy Indian territory or the Penobscot Indian territory. See Maine Revised Statutes Title 36 Sec. 111 Tribal member: means an enrolled member of the Houlton Band of Maliseet Indians, the Passamaquoddy Tribe or the Penobscot Nation. See Maine Revised Statutes Title 36 Sec. 111