Maine Revised Statutes > Title 5 > Part 1 > Chapter 15-A – Historic Preservation of Statehouse and Blaine House
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Terms Used In Maine Revised Statutes > Title 5 > Part 1 > Chapter 15-A - Historic Preservation of Statehouse and Blaine House
- Affiliated group: means a group of 2 or more corporations in which more than 50% of the voting stock of each member corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member corporations. See Maine Revised Statutes Title 36 Sec. 5102
- 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 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 Camping area: means , in addition to the generally accepted interpretations, lakeshore places, picnic and lunch grounds or other premises where tents or recreational vehicles are permitted and licensed under Title 22, section 2495. See Maine Revised Statutes Title 12 Sec. 1900 Certificate of approval holder: means :
A. See Maine Revised Statutes Title 28-A Sec. 2Code: 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 Commissioner: means the Commissioner of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 12 Sec. 1801 Corporation: means any business entity subject to income taxation as a corporation under the laws of the United States, except the following:
A. See Maine Revised Statutes Title 36 Sec. 5102Decedent: A deceased person. Developed swim area: means an area delineated by line buoys in accordance with the aids to navigation system established pursuant to section 1894. See Maine Revised Statutes Title 12 Sec. 1900 Director: means the Director of the Bureau of Parks and Lands. See Maine Revised Statutes Title 12 Sec. 1801 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. 2Fee 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 Fiduciary: A trustee, executor, or administrator. Fiscal year: means an accounting period of 12 months ending on the last day of any month except December, or an accounting period of more or less than 12 months, which period is employed as the fiscal year of the taxpayer for the United States income tax purposes. See Maine Revised Statutes Title 36 Sec. 5102 handler: means the wholesale handler that first handles a particular container of packaged milk. See Maine Revised Statutes Title 36 Sec. 4901 Insurance companies: means companies that are subject to tax under chapter 357 or that would be subject to tax under chapter 357 if the insurance business conducted by such companies were conducted in this State. See Maine Revised Statutes Title 36 Sec. 5102 Laws of the United States: means the Code, as defined in section 111, subsection 1?A, and other provisions of the laws of the United States relating to federal income taxes as of the date specified in section 111, subsection 1?A. See Maine Revised Statutes Title 36 Sec. 5102 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 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 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 Low-alcohol spirits product: means a product containing spirits that has more than 1/2 of 1% of alcohol by volume but no more than 8% of alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2 Maine adjusted gross income: means , for a resident individual, the federal adjusted gross income of that individual, as modified by section 5122. See Maine Revised Statutes Title 36 Sec. 5102 Maine net income: means , for any taxable year for any corporate taxpayer, the taxable income of that taxpayer for that taxable year under the laws of the United States as modified by section 5200?A and apportionable to this State under chapter 821. See Maine Revised Statutes Title 36 Sec. 5102 Majority: 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 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 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 Municipality: means a city, town or plantation. See Maine Revised Statutes Title 28-A Sec. 2 Nonresident estate or trust: shall mean an estate or trust which is not a resident estate or trust. See Maine Revised Statutes Title 36 Sec. 5102 Nonresident individual: shall mean an individual who is not a resident individual. See Maine Revised Statutes Title 36 Sec. 5102 Oversight: Committee review of the activities of a Federal agency or program. 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 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 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 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 professional advisor: includes , but is not limited to, a person that renders medical, financial, legal, accounting, insurance, fiduciary or investment services. See Maine Revised Statutes Title 36 Sec. 5102 Qualified entity: means a camping area, recreational camp or governmental entity or governmentally sponsored group. See Maine Revised Statutes Title 12 Sec. 1900 Recreational camp: means day camps, boys and girls camps and family, hunting, fishing and similar camps licensed under Title 22, section 2495. See Maine Revised Statutes Title 12 Sec. 1900 Resident estate or trust: shall mean :
A. See Maine Revised Statutes Title 36 Sec. 5102Resident individual: means an individual:
A. See Maine Revised Statutes Title 36 Sec. 5102Retail 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 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 sell: means any transfer or delivery of liquor for a consideration. See Maine Revised Statutes Title 28-A Sec. 2 Small 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 Swim line: means a line, rope or a series of buoys used to delineate an area of surface water for the purpose of swimming. See Maine Revised Statutes Title 12 Sec. 1900 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 Taxable corporation: means , for any taxable year, a corporation that has nexus with this State pursuant to section 5200?B, including any corporation with income subject to federal tax under the Code, Section 1374 or 1375, and that has, at any time during that taxable year, realized Maine net income. See Maine Revised Statutes Title 36 Sec. 5102 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 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 Tribal member: means an enrolled member of the Houlton Band of Maliseet Indians, the Passamaquoddy Tribe or the Penobscot Nation. See Maine Revised Statutes Title 36 Sec. 111 Unitary business: means a business activity which is characterized by unity of ownership, functional integration, centralization of management and economies of scale. See Maine Revised Statutes Title 36 Sec. 5102 Water safety zone: means the area of water within 200 feet of shoreline, whether the shoreline of the mainland or of an island. See Maine Revised Statutes Title 12 Sec. 1900 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 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 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