Maine Revised Statutes > Title 5 > Part 1 > Chapter 11 – Office of the State Auditor
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Terms Used In Maine Revised Statutes > Title 5 > Part 1 > Chapter 11 - Office of the State Auditor
- Agency liquor store: means a person that is licensed by the bureau to sell spirits, wine and malt liquor to be consumed off the premises. See Maine Revised Statutes Title 28-A Sec. 2
- 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
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- 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
- Bed and breakfast: means a place that advertises itself as a bed and breakfast where the public for a fee may obtain overnight accommodations that include a sleeping room or rooms and at least one meal per day. See Maine Revised Statutes Title 28-A Sec. 2
- Bed and breakfast guest: means a person whose name and address are registered on a registry maintained by a bed and breakfast and who is the bona fide occupant of a room of the bed and breakfast. See Maine Revised Statutes Title 28-A Sec. 2
- Bequest: Property gifted by will.
- 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
- bottle: means to package spirits, wine or malt liquor for sale in containers. See Maine Revised Statutes Title 28-A Sec. 2
- 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 Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations. See Maine Revised Statutes Title 28-A Sec. 2 Canoe: means a form of small watercraft with no rudder or sails that is long and narrow, sharp on both ends or sharp on one end and blunt on the other end usually propelled by paddles or a small motor. See Maine Revised Statutes Title 12 Sec. 1872 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. 2Civic auditorium: means a municipal, county or state or a quasi-municipal, quasi-county or quasi-state owned or operated auditorium or civic center. See Maine Revised Statutes Title 28-A Sec. 2 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 Club: means a group of individuals incorporated and operating in a bona fide manner solely for purposes of recreational, social, patriotic or fraternal nature and not for pecuniary gain. 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 Commission: means the State Liquor and Lottery Commission established in Title 5, section 12004?G, subsection 14. See Maine Revised Statutes Title 28-A Sec. 2 Commissioner: means the Commissioner of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 12 Sec. 1801 Contemplation of death: The expectation of death that provides the primary motive to make a gift. Decedent: A deceased person. Deed: The legal instrument used to transfer title in real property from one person to another. Department: means the Department of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 12 Sec. 1801 Devise: To gift property by will. Director: means the Director of the Bureau of Parks and Lands. See Maine Revised Statutes Title 12 Sec. 1801 Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Distillery: 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. 2Donor: The person who makes a gift. Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs. 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 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. federal credit: means the maximum credit against the tax on the federal taxable estate for state death taxes determined under the Code, Section 2011 as of December 31, 2002 exclusive of the reduction of the maximum credit contained in the Code, Section 2011(b)(2); the period of limitations under the Code, Section 2011(c); and the termination provision contained in the Code, Section 2011(f). See Maine Revised Statutes Title 36 Sec. 4062 Federal gross estate: means the gross estate of a decedent as determined by the assessor in accordance with the Code, except that, notwithstanding the Code, Section 2035, the value of the gross estate includes the value of all taxable gifts as defined under the Code, Section 2503(a) made by the decedent during the 1-year period ending on the date of the decedent's death, but does not include the value of taxable gifts made prior to January 1, 2008. See Maine Revised Statutes Title 36 Sec. 4062 Federal taxable estate: means the taxable estate as determined using the applicable Code as of the date of the decedent's death except as provided in subsection 1?A, subsection 2 and:
A. See Maine Revised Statutes Title 36 Sec. 4062Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it. Fiduciary: A trustee, executor, or administrator. 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. Fraud: Intentional deception resulting in injury to another. Full meal: means a meal consisting of a diversified selection of food that ordinarily cannot be consumed without the use of tableware and that cannot be conveniently consumed while standing or walking. See Maine Revised Statutes Title 28-A Sec. 2 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 Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration. Herbicide: means a substance or mixture of substances used to destroy, dessicate, defoliate or prevent the growth of unwanted vegetation. See Maine Revised Statutes Title 12 Sec. 1872 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 Hotel guest: means a person whose name and address are registered on a registry maintained by a hotel and who is the bona fide occupant of a room of the hotel. See Maine Revised Statutes Title 28-A Sec. 2 Intestate: Dying without leaving a will. 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 Legacy: A gift of property made by will. 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 Lien: A claim against real or personal property in satisfaction of a debt. 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 Maine elective property: means all property in which the decedent at the time of death had a qualified income interest for life and with respect to which, for purposes of determining the tax imposed by this chapter on the estate of a predeceased spouse of the decedent, the federal taxable estate of that predeceased spouse was decreased pursuant to subsection 1?B, paragraph B. See Maine Revised Statutes Title 36 Sec. 4062 Maine qualified terminable interest property: means property:
A. See Maine Revised Statutes Title 36 Sec. 4062Malt liquor: means liquor:
A. See Maine Revised Statutes Title 28-A Sec. 2Management plan: means a plan of timber harvesting operations for areas within the Allagash Wilderness Waterway. See Maine Revised Statutes Title 12 Sec. 1872 Manufacturer: means a person who distills, rectifies, brews, ferments, bottles or otherwise produces liquor. See Maine Revised Statutes Title 28-A Sec. 2 Marital deduction: The deduction(s) that can be taken in the determination of gift and estate tax liabilities because of the existence of a marriage or marital relationship. Minibar: means a self-contained locking cabinet, refrigerated or unrefrigerated, designed for storing, dispensing and selling liquor and related merchandise. 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 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 Municipality: means a city, town or plantation. See Maine Revised Statutes Title 28-A Sec. 2 Nonresident: means a natural person domiciled in a jurisdiction other than this State at the time of that person's death. See Maine Revised Statutes Title 36 Sec. 4062 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. Off-premises catering: means service of liquor with or without food by a licensee to groups at prearranged functions located at a place other than the licensee's premises. See Maine Revised Statutes Title 28-A Sec. 2 On-premises retail licensee: means a person licensed to sell liquor to be consumed on the premises where sold. See Maine Revised Statutes Title 28-A Sec. 2 Park: means any area of land or an interest in land, with or without improvements, that is acquired by or under the control of the State, managed primarily for public recreation or conservation purposes and classified by the director as a park, including:
A. See Maine Revised Statutes Title 12 Sec. 1801Partnership: 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. Performing arts center: means a charitable or nonprofit corporation incorporated as a corporation without capital stock under Title 13, chapter 81 and that has as its primary purpose the encouragement, promotion and presentation of the arts for the benefit of the public. See Maine Revised Statutes Title 28-A Sec. 2 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. Personal representative: means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this State, any person who is in the actual or constructive possession of any property included in the gross estate of the decedent. See Maine Revised Statutes Title 36 Sec. 4062 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 Probate: Proving a will Probation officers: Screen applicants for pretrial release and monitor convicted offenders released under court supervision. 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. Reselling agent: means an agency liquor store with a federal and state license permitting the agency liquor store to sell spirits to a retail licensee licensed for on-premises consumption. See Maine Revised Statutes Title 28-A Sec. 2 Resident: means a natural person domiciled in this State at the time of that person's death. See Maine Revised Statutes Title 36 Sec. 4062 Restaurant: 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 Restricted zone: means a land area of from 400 feet to 800 feet that extends in all directions from the bounds of the watercourse and includes all land areas within the bounds of the watercourse and all additional areas that may be added by mutual agreement between the director and private property owners. See Maine Revised Statutes Title 12 Sec. 1872 retail licensee: means a person licensed by the bureau to engage in the purchase and resale of liquor in the original container or by the drink for on-premises or off-premises consumption. See Maine Revised Statutes Title 28-A Sec. 2 Retail sale: means any single sale of liquor for consumption on or off the premises where sold and whether in the original package or as a mixed drink for immediate consumption. See Maine Revised Statutes Title 28-A Sec. 2 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 Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners. sell: means any transfer or delivery of liquor for a consideration. See Maine Revised Statutes Title 28-A Sec. 2 Small 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. 2Small distillery: 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. 2Small winery: means a person that ferments and ages:
A. See Maine Revised Statutes Title 28-A Sec. 2Spirits: 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 state: means any state, territory or possession of the United States and the District of Columbia. See Maine Revised Statutes Title 36 Sec. 3912 state: means any state, territory or possession of the United States and the District of Columbia. See Maine Revised Statutes Title 36 Sec. 3982 Statute: A law passed by a legislature. Subpoena: A command to a witness to appear and give testimony. 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 Testate: To die leaving a will. Timber harvesting operation: means the cutting and removal of trees from their growing site and the attendant operation of mobile or portable chipping mills and of cutting and skidding machinery, including the creation and use of skid trails, skid roads and winter haul roads and the construction or creation of land management roads. See Maine Revised Statutes Title 12 Sec. 1872 Transfer: includes the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain sale, gift or appointment in the manner described in this chapter. See Maine Revised Statutes Title 36 Sec. 4062 Unincorporated place: means a place which is not incorporated as a municipality. See Maine Revised Statutes Title 28-A Sec. 2 Use: means an activity of any form, kind or description. See Maine Revised Statutes Title 12 Sec. 1872 value: means , with respect to an estate or to property included in an estate, including Maine qualified terminable interest property, the value as determined by the assessor in accordance with the Code. See Maine Revised Statutes Title 36 Sec. 4062 Venue: The geographical location in which a case is tried. Visible from the watercourse: means able to be seen by a person at any point on the watercourse from Churchill Dam north without the aid of any magnifying devices. See Maine Revised Statutes Title 12 Sec. 1872 Watercourse: means the bodies of water consisting of lakes, rivers and streams extending from Telos Lake Dam northerly to the confluence of West Twin Brook and Allagash River, a distance of approximately 85 miles, and bodies of water consisting of lakes and streams extending from where Allagash Stream crosses the west boundary of T. See Maine Revised Statutes Title 12 Sec. 1872 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 spirits provider: means a person that has a contract under section 90 to serve as an agent of the State for the purpose of providing wholesale spirits to establishments licensed by the State to sell spirits for off-premises consumption. See Maine Revised Statutes Title 28-A Sec. 2 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 Winery: means a person that ferments and ages wine. See Maine Revised Statutes Title 28-A Sec. 2