Maine Revised Statutes > Title 36 > Part 8 > Chapter 815 – Partners and Partnerships

		Sections
Subchapter 1	Generally	5190 – 5192
Subchapter 2	Partnership Audits	5195 – 5198

Terms Used In Maine Revised Statutes > Title 36 > Part 8 > Chapter 815 - Partners and Partnerships

Account-based bulk processing program: means a beverage container recycling program implemented by a redemption center or pick-up agent that meets the requirements of rules adopted by the department, is approved by the department, consolidates beverage containers subject to the requirements of this chapter through bulk sorting, collects data regarding each container sorted, provides electronic data reports specifying the number of containers sorted by universal product code along with information regarding the container brand, redemption location and container material type to support an accounting of deposits, fees and material weight and prepares the sorted containers for sale to recyclers. See Maine Revised Statutes Title 38 Sec. 3102
Administrative adjustment request: means an administrative adjustment request filed by a partnership pursuant to the Code, Section 6227. See Maine Revised Statutes Title 36 Sec. 5195
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
Agent: means an individual with capacity designated in a power of attorney for health care to make a health care decision for the individual granting the power. See Maine Revised Statutes Title 18-C Sec. 5-802
Agent: includes an original agent, coagent, successor agent and a person to whom an agent's authority is delegated. See Maine Revised Statutes Title 18-C Sec. 5-902
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.
Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
Audited partnership: means a partnership subject to a partnership-level audit resulting in a federal adjustment. See Maine Revised Statutes Title 36 Sec. 5195
Beverage: means beer, ale or other drink produced by fermenting malt, spirits, wine, hard cider, wine coolers, soda or noncarbonated water and all nonalcoholic carbonated or noncarbonated drinks in liquid form and intended for internal human consumption, except for unflavored rice milk, unflavored soymilk, milk and dairy-derived products. See Maine Revised Statutes Title 38 Sec. 3102
Beverage container: means a bottle, can, jar or other container made of glass, metal or plastic that has been sealed by a manufacturer and at the time of sale contains 4 liters or less of a beverage. See Maine Revised Statutes Title 38 Sec. 3102
Center: means a community-based area health education center that is designated in accordance with section 12857 or that exists on the effective date of this chapter and contracts with the system. See Maine Revised Statutes Title 20-A Sec. 12851
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
Commingling agreement: means an agreement between 2 or more initiators of deposit allowing the beverage containers for which they have initiated deposits to be commingled by dealers and redemption centers, as described in section 3107. See Maine Revised Statutes Title 38 Sec. 3102
Commingling group: includes the State, through the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations, which, pursuant to section 3107, is deemed to be managing returned containers for which the State has initiated deposits in a commingling program pursuant to a qualified commingling agreement, but does not include the commingling cooperative. See Maine Revised Statutes Title 38 Sec. 3102
Commissioner: means the Commissioner of Education or the commissioner's designee. See Maine Revised Statutes Title 20-A Sec. 1
Commissioner: means the Commissioner of Agriculture, Conservation and Forestry and the commissioner's agents. See Maine Revised Statutes Title 7 Sec. 502
Composite return: means a Maine income tax return filed by a partnership or pass-through entity on behalf of some or all of its partners, beneficiaries or shareholders under rules adopted by the assessor. See Maine Revised Statutes Title 36 Sec. 5195
Consumer: means an individual who purchases a beverage in a beverage container for use or consumption. See Maine Revised Statutes Title 38 Sec. 3102
Contract: A legal written agreement that becomes binding when signed.
cooperative: means the entity established pursuant to section 3107, subsection 3?B to manage the collection of all beverage containers subject to the requirements of this chapter under a single commingling program. See Maine Revised Statutes Title 38 Sec. 3102
Corporate partner: means a partner that is subject to tax pursuant to chapter 817. See Maine Revised Statutes Title 36 Sec. 5195
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.
Dealer: means a person who sells, offers to sell or engages in the sale of beverages in beverage containers to a consumer, including, but not limited to, an operator of a vending machine containing beverages in beverage containers. See Maine Revised Statutes Title 38 Sec. 3102
Department: means the Department of Education. See Maine Revised Statutes Title 20-A Sec. 1
Department: means the Department of Environmental Protection. See Maine Revised Statutes Title 38 Sec. 3102
Department: means the Department of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 7 Sec. 502
Direct partner: means a partner that holds an interest directly in a partnership or pass-through entity. See Maine Revised Statutes Title 36 Sec. 5195
Distributor: means a person who engages in the sale of beverages in beverage containers to a dealer in this State and includes a manufacturer who engages in such sales. See Maine Revised Statutes Title 38 Sec. 3102
Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. See Maine Revised Statutes Title 18-C Sec. 5-902
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}
Exempt partner: means a partner that is subject to the tax imposed by chapter 819 or exempt from the taxes imposed by chapters 803, 809 and 817, except to the extent of unrelated business taxable income. See Maine Revised Statutes Title 36 Sec. 5195
Federal adjustment: means an adjustment to an item or amount determined under the Code that affects the computation of a taxpayer's Maine tax liability resulting from a partnership-level audit or other action by the IRS or an amended federal return, refund claim or administrative adjustment request filed by a taxpayer. See Maine Revised Statutes Title 36 Sec. 5195
Federal adjustments report: means a method or form required by the assessor for use by a taxpayer to report final federal adjustments, including an amended tax return and an information return. See Maine Revised Statutes Title 36 Sec. 5195
Federal partnership representative: means the person designated by a partnership or appointed by the IRS to act on behalf of a partnership pursuant to the Code, Section 6223(a) for the reviewed year. See Maine Revised Statutes Title 36 Sec. 5195
Fiduciary: A trustee, executor, or administrator.
Final federal adjustment: means a federal adjustment for which the final determination date has passed. See Maine Revised Statutes Title 36 Sec. 5195
Fraud: Intentional deception resulting in injury to another.
Good faith: means honesty in fact. See Maine Revised Statutes Title 18-C Sec. 5-902
Hazardous substance: means any substance or mixture of substances which is toxic, corrosive, an irritant, strong sensitizer, flammable, or which generates pressure through decomposition, heat or other means and which may cause substantial personal injury or illness during any customary or reasonable anticipated handling or use including reasonably foreseeable ingestion by children and also means any radioactive substance, if, with respect to such substance as used in a particular class of article or as packaged, the commissioner determines by regulation that the substance is sufficiently hazardous to require labeling in accordance with this subchapter in order to protect the public health. See Maine Revised Statutes Title 7 Sec. 502
Health care: means any care, treatment, service or procedure to maintain, diagnose or otherwise affect an individual's physical or mental condition. See Maine Revised Statutes Title 18-C Sec. 5-802
Health care decision: means a decision made by an individual with capacity or by the individual's agent, guardian or surrogate regarding the individual's health care, including:

A. See Maine Revised Statutes Title 18-C Sec. 5-802

Health care institution: means an institution, facility or agency licensed, certified or otherwise authorized or permitted by law to provide health care in the ordinary course of business. See Maine Revised Statutes Title 18-C Sec. 5-802

in the State: means within the exterior limits of the State and includes all territory within these limits owned by or ceded to the United States of America. See Maine Revised Statutes Title 38 Sec. 3102

in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72

Incapacity: means inability of an individual to effectively manage property or business affairs because the individual:

A. See Maine Revised Statutes Title 18-C Sec. 5-902

Indirect partner: means a partner in a partnership or pass-through entity that itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity. See Maine Revised Statutes Title 36 Sec. 5195

initiator: means a manufacturer, distributor or other person who initiates a deposit on a beverage container under section 3103. See Maine Revised Statutes Title 38 Sec. 3102

IRS: means the United States Internal Revenue Service. See Maine Revised Statutes Title 36 Sec. 5195

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.

Label: means a display of written, printed or graphic matter upon or attached to the immediate package or container of any substance; and a requirement made by or under authority of this subchapter that any word, statement or other information appear on the label shall not be considered to be complied with unless such word, statement or other information also appears on the outside container or wrapper, if any there be, unless it is easily legible through the outside container or wrapper, and on all accompanying literature where there are directions for use, written or otherwise. See Maine Revised Statutes Title 7 Sec. 502

Manufacturer: means a person that:

A. See Maine Revised Statutes Title 38 Sec. 3102

Membership: means active participation in the program of a school from the date of enrollment to the time the student withdraws or is absent from the school for 10 consecutive days for reasons other than illness. See Maine Revised Statutes Title 20-A Sec. 15001

misbranded: as used in this chapter or chapter 103 applies to all articles of commercial feeding stuff, commercial fertilizer or food, the package or label of which bears any statement, design or device regarding such article, or the ingredients or substances contained therein, that is false or misleading in any particular or that is falsely branded in any particular. See Maine Revised Statutes Title 7 Sec. 484

misbranded package of a hazardous substance: means a hazardous substance in a container intended or suitable for household use unless the product bears a label with the information specified in section 507, except as otherwise provided by or pursuant to this subchapter. See Maine Revised Statutes Title 7 Sec. 502

Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72

Nonrefillable: means a beverage container that, after being used by a consumer, is not to be reused as a beverage container by a manufacturer. See Maine Revised Statutes Title 38 Sec. 3102

Nonresident partner: means an individual, trust or estate partner that is not a resident partner. See Maine Revised Statutes Title 36 Sec. 5195

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

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.

Operator of a vending machine: means an owner of a vending machine, the person who refills it or the owner or lessee of the property upon which it is located. See Maine Revised Statutes Title 38 Sec. 3102

Oversight: Committee review of the activities of a Federal agency or program.

Partner: means a person that holds an interest directly or indirectly in a partnership or pass-through entity. See Maine Revised Statutes Title 36 Sec. 5195

Partnership: means an entity subject to taxation under the Code, Subtitle A, Chapter 1, Subchapter K other than a financial institution subject to tax pursuant to chapter 819. See Maine Revised Statutes Title 36 Sec. 5195

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.

Partnership-level audit: means an examination by the IRS at the partnership level pursuant to the Code, Subtitle F, Chapter 63, Subchapter C that results in federal adjustments. See Maine Revised Statutes Title 36 Sec. 5195

Pass-through entity: means an entity, other than a partnership, that is not subject to tax under chapter 817 or 819. See Maine Revised Statutes Title 36 Sec. 5195

Person: means an individual, partnership, corporation or other legal entity. See Maine Revised Statutes Title 38 Sec. 3102

Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality or any other legal or commercial entity. See Maine Revised Statutes Title 18-C Sec. 5-902

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 and includes any corporation, association, copartnership or one or more individuals. See Maine Revised Statutes Title 7 Sec. 502

Pick-up agent: means an initiator of deposit, a distributor or a contracted agent of an initiator of deposit or a distributor that receives redeemed beverage containers from a redemption center and transports those containers for recycling. See Maine Revised Statutes Title 38 Sec. 3102

Power of attorney: means a writing or other record that grants authority to an agent to act in the place of the principal, whether or not the term "power of attorney" is used. See Maine Revised Statutes Title 18-C Sec. 5-902

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}

Premises: means the property of the dealer or the dealer's lessor on which a sale is made. See Maine Revised Statutes Title 38 Sec. 3102

Presently exercisable general power of appointment: includes a power of appointment not exercisable until the occurrence of a specified event, the satisfaction of an ascertainable standard or the passage of a specified period only after the occurrence of the specified event, the satisfaction of the ascertainable standard or the passage of the specified period. See Maine Revised Statutes Title 18-C Sec. 5-902

Principal: means an individual who grants authority to an agent in a power of attorney. See Maine Revised Statutes Title 18-C Sec. 5-902

Property: means anything that may be the subject of ownership, whether real or personal or legal or equitable, or any interest or right therein. See Maine Revised Statutes Title 18-C Sec. 5-902

Proprietary information: means information that is a trade secret or production, commercial or financial information the disclosure of which would impair the competitive position of the submittor and would make available information not otherwise publicly available. See Maine Revised Statutes Title 38 Sec. 3102

recycle: means a series of activities by which material that has reached the end of its current use is processed into material for use in the production of new products. See Maine Revised Statutes Title 38 Sec. 3102

Redemption center: means a place of business that deals in acceptance of empty returnable beverage containers from either consumers or from dealers, or both, and that is licensed under section 3113. See Maine Revised Statutes Title 38 Sec. 3102

Refillable: means a beverage container that, after being used by a consumer, is to be reused as a beverage container at least 5 times by a manufacturer. See Maine Revised Statutes Title 38 Sec. 3102

Resident estate or trust: shall mean :

A. See Maine Revised Statutes Title 36 Sec. 5102

Resident individual: means an individual:

A. See Maine Revised Statutes Title 36 Sec. 5102

Resident partner: means a partner that is a resident individual or a resident estate or trust under this Part

[PL 2019, c. See Maine Revised Statutes Title 36 Sec. 5195

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

Reverse vending machine: means an automated device that meets the requirements of rules adopted by the department and that uses a laser scanner or optical sensor and microprocessor to accurately recognize the universal product code on each beverage container and to accumulate information regarding containers redeemed, enabling the reverse vending machine to accept containers from redeemers and to issue script for the containers' refund value. See Maine Revised Statutes Title 38 Sec. 3102

Reviewed year: means the taxable year of a partnership that is subject to a partnership-level audit from which federal adjustments arise. See Maine Revised Statutes Title 36 Sec. 5195

Secondary school: means that portion of a school that provides instruction in any combination of grades 9 through 12. See Maine Revised Statutes Title 20-A Sec. 1

Sign: means , with present intent to authenticate or adopt a record: