Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 2855

Definitions

Official textlegislature.maine.gov18 subsections

For the purposes of this chapter, unless the context otherwise indicates, the following terms have the following meanings.

# 1.

The code.

# 2.

Commencement of mining.

# 3.

Exploratory activity.

# 4.

Facilities and equipment.

# 5.

Gross proceeds.
"Gross proceeds" means a mining company's federal gross income from mining, as defined in Section 613 of the Code, in the State.

# 6.

Land.

# 7.

Mine site.

# 8.

Mineral products.

# 9.

Minerals.
"Minerals" means all naturally occurring metallic minerals as defined in Title 38, section 490‑MM, subsection 8 .

# 10.

Mining.
"Mining" has the same meaning as in Title 38, section 490‑MM, subsection 11 , except that activity described in Title 38, section 490‑MM, subsection 11, paragraph D is mining regardless of any exclusion by the Department of Environmental Protection pursuant to Title 38, section 490‑NN, subsection 4 .
A.
B.

# 11.

Mining company.
"Mining company" means a person who engages in mining in the State.

# 12.

Mining property.

# 13.

Municipality.

# 14.

Net proceeds.

# 15.

Tax year.
"Tax year" means an accounting period that is the same as the taxpayer's taxable year for federal income tax purposes.

# 16.

Termination of mining.

# 17.

Value of facilities and equipment.

Last amended: PL 1981, c. 711, §10 (NEW). PL 1983, c. 776, §§4,5 (AMD). PL 1985, c. 535, §5 (AMD). PL 1987, c. 504, §3 (AMD). PL 1993, c. 395, §18 (AMD). PL 2025, c. 469, §§18-32 (AMD). PL 2025, c. 469, §44 (AFF).

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