Maine Revised Statutes > Title 36 > Part 7 – Special Taxes
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Terms Used In Maine Revised Statutes > Title 36 > Part 7 - Special Taxes
- 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.
- Alcohol: means the substance known as ethyl alcohol, hydrated oxide of ethyl or spirit of wine which is commonly produced by the fermentation or distillation of grain, starch, molasses, sugar, potatoes or other substances, and includes all dilutions and mixtures of these substances. See Maine Revised Statutes Title 28-A Sec. 2
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Auditorium: means a commercially operated indoor or outdoor facility designed or used for the gathering of an audience for speeches and live performances of theater, music, dance or other performing arts that charges a fee and has adequate facilities for the sale and consumption of liquor. See Maine Revised Statutes Title 28-A Sec. 2
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
- Board: means the Maine Potato Board. See Maine Revised Statutes Title 36 Sec. 4602
- Brewery: means a person that engages in the activities under either paragraph A or B, or both:
A. See Maine Revised Statutes Title 28-A Sec. 2Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111 Bureau: means the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations. See Maine Revised Statutes Title 28-A Sec. 2 Bushel: means a unit of dry capacity equivalent to 2150. See Maine Revised Statutes Title 36 Sec. 4711 Business: means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products in this State. See Maine Revised Statutes Title 36 Sec. 4401 Catering: means service of liquor with or without food by a person to groups at a prearranged function. See Maine Revised Statutes Title 28-A Sec. 2 Certificate of approval holder: means :
A. See Maine Revised Statutes Title 28-A Sec. 2Cigarette: means a cigarette, as defined in Section 5702 of the Code. See Maine Revised Statutes Title 36 Sec. 4361 Class A lounge: means a place where liquor is sold at tables, booths and counters. See Maine Revised Statutes Title 28-A Sec. 2 Class A restaurant: means a place that is regularly used for the purpose of providing full meals for the public on the premises, that is equipped with a separate and complete kitchen and that maintains adequate dining room equipment and capacity for preparing and serving full meals upon the premises. See Maine Revised Statutes Title 28-A Sec. 2 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 Common consumption area: means an area designated as a common area within an entertainment district in which customers of more than one common consumption area licensee are permitted to consume spirits, wine and malt liquor sold by the common consumption area licensees. See Maine Revised Statutes Title 28-A Sec. 2 Consideration: means the total price or amount paid, or required to be paid, for real property valued in money, whether received in money or otherwise and includes the amount of any mortgages, liens or encumbrances thereon, regardless of whether the underlying indebtedness is assumed by the grantee. See Maine Revised Statutes Title 36 Sec. 4641 Consumer: means an individual who purchases, receives or possesses tobacco products for personal consumption and not for resale. See Maine Revised Statutes Title 36 Sec. 4401 Controlling interest: means the following. See Maine Revised Statutes Title 36 Sec. 4641 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. Cost price: means :
A. See Maine Revised Statutes Title 36 Sec. 4401Crew leader: means a person designated by an owner to supervise an organized crew. See Maine Revised Statutes Title 36 Sec. 4302 Dealer: means any person, defined as a dealer under Title 7, section 1012, who is licensed as a dealer under Title 7, section 1015. See Maine Revised Statutes Title 36 Sec. 4602 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 Deed: The legal instrument used to transfer title in real property from one person to another. Deed: means a written instrument whereby the grantor conveys to the grantee title in whole or in part to real property. See Maine Revised Statutes Title 36 Sec. 4641 Delivery sale: means a sale of cigarettes to a consumer in this State when:
A. See Maine Revised Statutes Title 36 Sec. 4361Delivery sale: means a sale of tobacco products to a consumer in this State when:
A. See Maine Revised Statutes Title 36 Sec. 4401Director: means the Director of the Bureau of Parks and Lands. See Maine Revised Statutes Title 12 Sec. 1801 Disc golf course: means a commercially operated facility that offers disc golfing facilities to the public for a fee and that has adequate facilities for the sale and consumption of liquor. See Maine Revised Statutes Title 28-A Sec. 2 Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Distributor: means any person engaged in this State in the business of producing or manufacturing cigarettes in this State, importing cigarettes into this State, making delivery sales or making wholesale purchases or sales of cigarettes in this State on which the tax imposed by this chapter has not been paid. See Maine Revised Statutes Title 36 Sec. 4361 Distributor: means a person engaged in the business of producing or manufacturing tobacco products in this State for sale in this State, a person engaged in the business of selling tobacco products in this State who brings, or causes to be brought, into this State any tobacco products for sale to a retailer, a person engaged in the business of selling tobacco products who ships or transports tobacco products to retailers for sale in this State, a retailer who imports, receives or acquires, from a person other than a licensed distributor, tobacco products for sale within the State or a person who makes delivery sales. See Maine Revised Statutes Title 36 Sec. 4401 District: means each one of the geographical divisions of the State as follows:
A. See Maine Revised Statutes Title 36 Sec. 4602Electronic smoking device: means a device used to deliver nicotine or any other substance intended for human consumption that may be used by a person to simulate smoking through inhalation of vapor or aerosol from the device, including, without limitation, a device manufactured, distributed, marketed or sold as an electronic cigarette, electronic cigar, electronic pipe, electronic hookah or so?called vape pen. See Maine Revised Statutes Title 36 Sec. 4401 Entertainment district: means an area that is located within a municipality that is established by ordinance of the municipal legislative body in accordance with section 221. See Maine Revised Statutes Title 28-A Sec. 2 Fee period: means the period beginning on the Sunday closest to the first day of the month and continuing through the Saturday prior to the Sunday closest to the first day of the subsequent month. See Maine Revised Statutes Title 36 Sec. 4901 First hauler: means a person, firm, partnership, association or corporation engaged in the transportation of wild blueberries from the field where the berries were harvested. See Maine Revised Statutes Title 36 Sec. 4302 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 Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value. Golf course: means a commercially operated facility, whether publicly or privately owned, that offers golfing facilities to the public for a fee, including a regulation-size golf course of no fewer than 9 holes and an average total of not less than 1,200 yards per 9 holes, that has a value of not less than $100,000 and that has adequate facilities for the sale and consumption of liquor. See Maine Revised Statutes Title 28-A Sec. 2 Grantee: means the person to whom a freehold estate or interest in land is conveyed. See Maine Revised Statutes Title 1 Sec. 72 Grantor: The person who establishes a trust and places property into it. Grantor: means the person who conveys a freehold estate or interest in land. See Maine Revised Statutes Title 1 Sec. 72 Grower: means a person, firm, partnership, association or corporation engaged in the growing of wild blueberries and that is not a "processor" as defined in subsection 2. See Maine Revised Statutes Title 36 Sec. 4302 handler: means the wholesale handler that first handles a particular container of packaged milk. See Maine Revised Statutes Title 36 Sec. 4901 Hookah: means a device used for smoking tobacco that consists of a tube connected to a container where the smoke is cooled by passing through water. See Maine Revised Statutes Title 36 Sec. 4401 Hotel: means a place where the public obtains sleeping accommodations for consideration and where food is offered for sale to the public, whether or not under one roof. See Maine Revised Statutes Title 28-A Sec. 2 Lead-acid battery: means a device designed and used for the storage of electrical energy through chemical reactions involving lead and acids. See Maine Revised Statutes Title 36 Sec. 4831 Licensed distributor: means a distributor licensed under this chapter. See Maine Revised Statutes Title 36 Sec. 4361 Licensed establishment: means premises to which a license for the sale of spirits, wine or malt liquor to be consumed on or off the licensed premises applies and any person or organization that is licensed to sell spirits, wine or malt liquor during the times and in the places and manners as specified in the license. See Maine Revised Statutes Title 28-A Sec. 2 Licensee: includes , but is not limited to, agency liquor stores and certificate of approval holders. See Maine Revised Statutes Title 28-A Sec. 2 Liquor: means spirits, wine, malt liquor or hard cider, or any substance containing liquor, intended for human consumption, that contains more than 1/2 of 1% of alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2 Mahogany quahog: means a marine mollusk, also known as ocean quahog, Artica islandica, landed in this State and subject to the authority and provisions of this chapter. See Maine Revised Statutes Title 36 Sec. 4711 Malt liquor: means liquor:
A. See Maine Revised Statutes Title 28-A Sec. 2Manufacturer: means a person who manufactures and sells tobacco products. See Maine Revised Statutes Title 36 Sec. 4401 Manufacturer: means a person who distills, rectifies, brews, ferments, bottles or otherwise produces liquor. See Maine Revised Statutes Title 28-A Sec. 2 Minor: means a person who has not reached the age of 21 years. See Maine Revised Statutes Title 28-A Sec. 2 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: 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. Motorized vehicle: means any self-propelled vehicle, including motorcycles, construction and farm vehicles and other off-road vehicles, not operating exclusively on tracks. See Maine Revised Statutes Title 36 Sec. 4831 Municipal officers: means the mayor and municipal officers or councilors of a city, the members of the select board or councilors of a town and the assessors of a plantation. See Maine Revised Statutes Title 1 Sec. 72 Municipal officers: means the mayor and aldermen or councillors of a city, the members of the select board or councillors of a town and the assessors of plantations. See Maine Revised Statutes Title 28-A Sec. 2 nominal: means less than 20% of the property's most recently locally assessed value as adjusted by the municipality's or unorganized territory's certified assessment ratio, unless the taxpayer provides an attestation from the local assessor that the most recent locally assessed value does not reflect current market value. See Maine Revised Statutes Title 36 Sec. 4641 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 Organized crew: means a group of people working together under the supervision of a crew leader to harvest, pick, rake, possess or remove wild blueberries from the land of an owner. See Maine Revised Statutes Title 36 Sec. 4302 Outdoor stadium: means a commercially operated outdoor facility with 3,000 or more fixed seats that is designed or used for the playing of a sport or for an event, that is open to the public for a fee and that has adequate facilities for the sale and consumption of wine, malt liquor and spirits. See Maine Revised Statutes Title 28-A Sec. 2 Owner: includes a landowner or leaseholder of land on which wild blueberries are grown and harvested for profit, or the landowner's or leaseholder's authorized agent, and includes a receiver of wild blueberries grown in Canada and purchased from Canadian sellers. See Maine Revised Statutes Title 36 Sec. 4302 Packaged milk: means milk that has been processed and placed in containers for ultimate sale to consumers. See Maine Revised Statutes Title 36 Sec. 4901 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. Permanent record: means a written record which is kept and maintained for not less than 6 years. See Maine Revised Statutes Title 36 Sec. 4302 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, firm, association or other legal entity. See Maine Revised Statutes Title 28-A Sec. 2 Personal property: All property that is not real property. Place of business: means any place where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train or vending machines. See Maine Revised Statutes Title 36 Sec. 4401 Potatoes: means and includes all potatoes, whether graded or ungraded, including all potatoes sold for processing into food or animal feed. See Maine Revised Statutes Title 36 Sec. 4602 Premises: includes the place where an incorporated civic organization sells or serves spirits, wine and malt liquor under a license obtained under section 1071. See Maine Revised Statutes Title 28-A Sec. 2 Probable cause: A reasonable ground for belief that the offender violated a specific law. Processing grower: means any grower of potatoes destined for sale to a processor. See Maine Revised Statutes Title 36 Sec. 4602 Processor: means a person, firm, partnership, association or corporation first engaged in the fresh packing, canning, freezing, pressing, grinding, juicing or dehydrating of wild blueberries whether as owner, agent or otherwise. See Maine Revised Statutes Title 36 Sec. 4302 Processor: means any person, defined as a processor under Title 7, section 1012, who is licensed as a processor under Title 7, section 1015. See Maine Revised Statutes Title 36 Sec. 4602 Producer-handler: means a person who produces milk and packages that milk or part of that milk for retail sale either by that person or by another retail handler. See Maine Revised Statutes Title 36 Sec. 4901 Quorum: The number of legislators that must be present to do business. Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. Real property: includes , but is not limited to, improvements such as buildings, mobile homes other than stock-in-trade, lines of electric light and power companies and pipelines and other things constructed or situated on land when the owner of the improvements is not the landowner. See Maine Revised Statutes Title 36 Sec. 4641 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. Remote retail sale: means any sale into this State of premium cigars to a consumer when:
A. See Maine Revised Statutes Title 36 Sec. 4401Remote retail seller: means a person who makes a remote retail sale when:
A. See Maine Revised Statutes Title 36 Sec. 4401Restaurant: means a place that is regularly used for the purpose of providing food for the public and that has adequate and sanitary kitchen and dining room equipment and capacity for preparing and serving suitable food for the public. See Maine Revised Statutes Title 28-A Sec. 2 Retail handler: means a person who handles packaged milk in this State that is next sold in this State subject to the minimum retail prices established pursuant to Title 7, chapter 603. See Maine Revised Statutes Title 36 Sec. 4901 Retail outlet: means a place of business from which tobacco products are sold to consumers. See Maine Revised Statutes Title 36 Sec. 4401 Retailer: means any person engaged in the business of selling tobacco products to ultimate consumers. See Maine Revised Statutes Title 36 Sec. 4401 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 Sale: includes a gift for advertising by a person engaged in the business of selling tobacco products. See Maine Revised Statutes Title 36 Sec. 4401 Seed grower: means any grower of potatoes destined for sale as seed. See Maine Revised Statutes Title 36 Sec. 4602 sell: includes or applies to gifts, exchanges and barter. See Maine Revised Statutes Title 36 Sec. 4361 sell: means any transfer or delivery of liquor for a consideration. See Maine Revised Statutes Title 28-A Sec. 2 Seller: means a person, firm, partnership, association or corporation offering unprocessed wild blueberries for sale, either to themselves or to others. See Maine Revised Statutes Title 36 Sec. 4302 Service of process: The service of writs or summonses to the appropriate party. Shipment: shall be deemed to take place when potatoes are located within the State in a car, boat, truck or other conveyance in which potatoes are to be transported. See Maine Revised Statutes Title 36 Sec. 4602 Shipper: means a person, firm, partnership, association or corporation engaged in the shipping, transporting, storing, selling or otherwise handling of wild blueberries either in processed form or as fresh fruit, whether as owner, agent or otherwise. See Maine Revised Statutes Title 36 Sec. 4302 Shipper: means any person engaged in the business of any of the following:
A. See Maine Revised Statutes Title 36 Sec. 4602Small winery: means a person that ferments and ages:
A. See Maine Revised Statutes Title 28-A Sec. 2Smoking: includes carrying or having in one's possession a lighted or heated cigarette, cigar or pipe or a lighted or heated tobacco or plant product intended for human consumption through inhalation whether natural or synthetic in any manner or in any form. See Maine Revised Statutes Title 36 Sec. 4401 Spirits: means any liquor produced by distillation or, if produced by any other process, strengthened or fortified by the addition of spirits of any kind. See Maine Revised Statutes Title 28-A Sec. 2 Subpoena: A command to a witness to appear and give testimony. Tablestock grower: means any grower of potatoes destined for fresh market sale. See Maine Revised Statutes Title 36 Sec. 4602 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 Tire: means the device made of rubber or any similar substance which is intended to be attached to a motorized vehicle or trailer and is designed to support the load of the motorized vehicle or trailer. See Maine Revised Statutes Title 36 Sec. 4831 Tobacco products: means cigars; cheroots; stogies; electronic smoking devices and liquids used in electronic smoking devices whether or not they contain nicotine; periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco; snuff; snuff flour; snus; cavendish; plug and twist tobacco; finecut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco; and other kinds and forms of tobacco, prepared in such manner as to be intended for human consumption or is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled or ingested by any other means. See Maine Revised Statutes Title 36 Sec. 4401 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. Trailer: means any vehicle without motive power that is designed to be drawn by a motorized vehicle. See Maine Revised Statutes Title 36 Sec. 4831 Tribal 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 Unprocessed wild blueberries: means wild blueberries that have not been fresh packed, canned, frozen, pressed, ground, juiced or dehydrated. See Maine Revised Statutes Title 36 Sec. 4302 Unstamped cigarettes: means cigarettes to which stamps issued by the State Tax Assessor pursuant to section 4366-A are not affixed. See Maine Revised Statutes Title 36 Sec. 4361 Value: means the amount of the actual consideration for real property, except that in the case of a gift, or a contract or deed with nominal consideration or without stated consideration, or in the case of the transfer of a controlling interest in an entity with a fee interest in real property when the consideration for the real property cannot be determined, "value" is to be based on the estimated price a property will bring in the open market and under prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and with prevailing general price levels. See Maine Revised Statutes Title 36 Sec. 4641 Venue: The geographical location in which a case is tried. Wet cannabis flower: means cannabis flower that is not dried, cured or otherwise prepared in any manner to reduce or eliminate any water weight. See Maine Revised Statutes Title 36 Sec. 4921 Wet cannabis trim: means cannabis trim that is not dried, cured or otherwise prepared in any manner to reduce or eliminate any water weight. See Maine Revised Statutes Title 36 Sec. 4921 Wholesale handler: means a person who handles packaged milk in this State that is next sold in this State subject to the minimum wholesale prices paid to dealers established pursuant to Title 7, chapter 603. See Maine Revised Statutes Title 36 Sec. 4901 Wholesale licensee: means a person licensed by the bureau under section 1401 as an in-state wholesaler. See Maine Revised Statutes Title 28-A Sec. 2 Wholesale sales price: means the price for which a manufacturer sells tobacco products to a distributor, exclusive of any discount or other reduction. See Maine Revised Statutes Title 36 Sec. 4401 Wholesaler: means a person that engages in the purchase and resale of malt liquor or wine, or both, in sealed bottles, containers or original packages, as prepared for the market by the manufacturer at the place of manufacture, but not for consumption, except during a taste-testing event conducted in accordance with the requirements of this Title. See Maine Revised Statutes Title 28-A Sec. 2 Wild blueberries: means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State. See Maine Revised Statutes Title 36 Sec. 4302 Wine: includes , but is not limited to, hard cider, wine coolers, table wine, still wine, sparkling wine, champagne and fortified wine that do not contain more than 24% alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2