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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 4301

Purpose

Official textlegislature.maine.gov

The production and marketing of wild blueberries is one of the most important agricultural industries of the State, and this chapter is enacted into law to conserve and promote the prosperity and welfare of this State and of the wild blueberry industry of this State by fostering research and extension programs, by supporting the development of promotional opportunities and other activities related to the wild blueberry industry.

Last amended: PL 1983, c. 836, §1 (AMD). PL 1997, c. 511, §3 (AMD).

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In this chapter (24 sections)
  1. 4301 · Purpose
  2. 4302 · Definitions
  3. 4303 · Rate of tax
  4. 4303-A · Additional tax
  5. 4303-B · Exemption for wild blueberries grown on tribal land
  6. 4304 · Due date
  7. 4305 · Certification
  8. 4306 · Tax deducted from purchase price
  9. 4307-2 · Records and reports; payment of tax
  10. 4308-2 · Inspection
  11. 4309 · Records available on limited basis
  12. 4310 · False returns; violations; civil action for collection
  13. 4311 · Appropriation of moneys received
  14. 4311-A · Appropriations of money received
  15. 4312 · Advisory committee
  16. 4312-A · Appropriation of moneys received
  17. 4312-B · Maine Blueberry Commission
  18. 4312-C · Wild Blueberry Commission of Maine
  19. 4313 · Tax as additional
  20. 4314 · Permission required
  21. 4315 · Transportation of wild blueberries
  22. 4316 · Receivers of wild blueberries
  23. 4317 · Authorized law enforcement
  24. 4318 · Sunset provision
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