Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 2014
Fish passage facilities
Taxes on the sale or use of materials used in the construction of fish passage facilities in new, reconstructed or redeveloped dams, when the fish passage facilities are built in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources, shall be refundable.
The State Tax Assessor shall refund sales or use tax paid on these construction materials upon the submission by a person of the following:
# 1.
Certification concerning construction.
A certification from the Department of Inland Fisheries and Wildlife or the Department of Marine Resources that the fish passage facilities were constructed in accordance with approved plans and specifications; and
# 2.
Application for tax rebate.
An application for a tax rebate which shall state at a minimum the construction materials purchased, its manufacturers, its cost, the use of which the purchaser has made of the materials and the seller from whom the purchase was made, and shall be accompanied by a copy of the purchase invoices.
Source: view the official text
In this chapter (12 sections)
- 2011 · Overpayment; refunds
- 2012 · Refund of sales tax on goods removed from State
- 2013 · Refund of sales tax on depreciable machinery and equipment…
- 2014 · Fish passage facilities
- 2015 · Rental vehicle excise tax reimbursement
- 2016 · Pine Tree Development Zone businesses; reimbursement of certain…
- 2017 · Qualified community wind power generator; reimbursement of…
- 2018 · Reimbursement of certain taxes relating to advanced…
- 2019 · Refund of sales tax on purchases of parts and supplies
- 2020 · Refund of sales tax on purchases of parts and supplies for…
- 2021 · Refund of sales and use tax on purchases of battery energy…
- 2022 · Refund of sales and use tax on purchases of qualifying retail…