Maine Revised Statutes > Title 36 > Part 8 > Chapter 815 > Subchapter 1 – Generally
Current as of: 2023 | Check for updates
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| § 5190 | Entity not taxable |
| § 5191 | Resident partner — adjusted gross income |
| § 5192 | Nonresident partner — adjusted gross income from sources in this State |
Terms Used In Maine Revised Statutes > Title 36 > Part 8 > Chapter 815 > Subchapter 1 - Generally
- 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
- 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
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- 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
- 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
- Consumer: means an individual who purchases a beverage in a beverage container for use or consumption. See Maine Revised Statutes Title 38 Sec. 3102
- 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
- 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 Environmental Protection. See Maine Revised Statutes Title 38 Sec. 3102
- 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
- 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
- Fraud: Intentional deception resulting in injury to another.
- 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. 5-802Health 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 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 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. 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 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 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, partnership, corporation or other legal entity. See Maine Revised Statutes Title 38 Sec. 3102 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 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 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 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 State: 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 Surrogate: means an individual with capacity, other than a patient's agent or guardian, authorized under this Part to make health care decisions as provided in section 5?806. See Maine Revised Statutes Title 18-C Sec. 5-802 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 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