Maine Revised Statutes > Title 5 > Part 1 > Chapter 12-A – Maine-Canada Trade Ombudsman
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| § 261 | Office created |
| § 262 | Appointment; term; compensation |
| § 263 | Duties |
Terms Used In Maine Revised Statutes > Title 5 > Part 1 > Chapter 12-A - Maine-Canada Trade Ombudsman
- Adjusted federal gross estate: means a decedent's federal gross estate as modified by Maine elective property and the value of all taxable gifts as defined under the Code, Section 2503 made by the decedent during the one-year period ending on the date of the decedent's death. See Maine Revised Statutes Title 36 Sec. 4102
- Assessor: means the State Tax Assessor, except that, in Part 2, Property Taxes, it means the State Tax Assessor with respect to the unorganized territory and the respective municipal assessors or chief assessors of primary assessing areas with respect to the organized areas. See Maine Revised Statutes Title 36 Sec. 111
- 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
- Bequest: Property gifted by will.
- 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 Bureau: means the Bureau of Parks and Lands. See Maine Revised Statutes Title 12 Sec. 1801 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 Civic 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 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 Conviction: A judgement of guilt against a criminal defendant. Crew leader: means a person designated by an owner to supervise an organized crew. See Maine Revised Statutes Title 36 Sec. 4302 Decedent: A deceased person. Deed: The legal instrument used to transfer title in real property from one person to another. Delivery sale: means a sale of cigarettes to a consumer in this State when:
A. See Maine Revised Statutes Title 36 Sec. 4361Department: 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. 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 Donor: 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 Federal gross estate: means the gross estate of a decedent as determined by the assessor in accordance with the Code. See Maine Revised Statutes Title 36 Sec. 4102 Federal taxable estate: means the taxable estate of a decedent as determined using the applicable provisions of the Code as of the decedent's date of death, except that the state death tax deduction contained in the Code, Section 2058 and the termination provision contained in the Code, Section 2210 must be disregarded. See Maine Revised Statutes Title 36 Sec. 4102 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 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 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. 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 Incorporated civic organization: means an organization incorporated as a corporation without stock under Title 13, chapter 81 or Title 13?B with a civic or charitable purpose, including but not limited to relief of poverty, advancement of education and the arts, promotion of social health, safety and welfare, fostering community and economic development, protection against animal cruelty, combating community deterioration, lessening the burdens of government and providing assistance to the underprivileged and distressed. See Maine Revised Statutes Title 28-A Sec. 2 Legacy: A gift of property made by will. Licensed distributor: means a distributor licensed under this chapter. See Maine Revised Statutes Title 36 Sec. 4361 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 a 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 or chapter 575 on the estate of a predeceased spouse of the decedent the federal taxable estate of that predeceased spouse was decreased pursuant to subsection 7, paragraph A or section 4062, subsection 1?B, paragraph B. See Maine Revised Statutes Title 36 Sec. 4102 Maine exclusion amount: means $2,000,000. See Maine Revised Statutes Title 36 Sec. 4102 Maine qualified terminable interest property: means property:
A. See Maine Revised Statutes Title 36 Sec. 4102Maine taxable estate: means the federal taxable estate:
A. See Maine Revised Statutes Title 36 Sec. 4102Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72 Malt liquor: means liquor:
A. See Maine Revised Statutes Title 28-A Sec. 2Manufacturer: means a person who distills, rectifies, brews, ferments, bottles or otherwise produces liquor. See Maine Revised Statutes Title 28-A Sec. 2 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 death. See Maine Revised Statutes Title 36 Sec. 4102 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 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 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. 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. Personal representative: means a personal representative of a 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 federal gross estate of the decedent, any Maine elective property or any taxable gifts made during the one-year period ending on the date of the decedent's death. See Maine Revised Statutes Title 36 Sec. 4102 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. Probate: Proving a will 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 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 Resident: means a natural person domiciled in this State at the time of death. See Maine Revised Statutes Title 36 Sec. 4102 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: 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 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 Small 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 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 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. Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72 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. 4102 Transportation permit: means an official permit on forms duly adopted and furnished by the Wild Blueberry Commission of Maine to owners. See Maine Revised Statutes Title 36 Sec. 4302 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 Trustee: A person or institution holding and administering property in trust. 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 , when determining value for purposes of this chapter, 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. 4102 Venue: The geographical location in which a case is tried. 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 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