Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4302
Definitions
The terms used in this chapter shall be construed as follows:
# 1.
Blueberries.
1-A.
Grower.
"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 .
1-B.
Crew leader.
"Crew leader" means a person designated by an owner to supervise an organized crew.
1-C.
Organized crew.
"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.
1-D.
Owner.
"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.
1-E.
Permanent record.
"Permanent record" means a written record which is kept and maintained for not less than 6 years.
1-F.
First hauler.
"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.
# 2.
Processor.
"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.
# 3.
Seller.
"Seller" means a person, firm, partnership, association or corporation offering unprocessed wild blueberries for sale, either to themselves or to others.
# 4.
Shipper.
"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.
# 5.
Transportation permit.
5-A.
Unprocessed wild blueberries.
"Unprocessed wild blueberries" means wild blueberries that have not been fresh packed, canned, frozen, pressed, ground, juiced or dehydrated.
# 6.
Wild blueberries.
"Wild blueberries" means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State.
Source: view the official text
In this chapter (24 sections)
- 4301 · Purpose
- 4302 · Definitions
- 4303 · Rate of tax
- 4303-A · Additional tax
- 4303-B · Exemption for wild blueberries grown on tribal land
- 4304 · Due date
- 4305 · Certification
- 4306 · Tax deducted from purchase price
- 4307-2 · Records and reports; payment of tax
- 4308-2 · Inspection
- 4309 · Records available on limited basis
- 4310 · False returns; violations; civil action for collection
- 4311 · Appropriation of moneys received
- 4311-A · Appropriations of money received
- 4312 · Advisory committee
- 4312-A · Appropriation of moneys received
- 4312-B · Maine Blueberry Commission
- 4312-C · Wild Blueberry Commission of Maine
- 4313 · Tax as additional
- 4314 · Permission required
- 4315 · Transportation of wild blueberries
- 4316 · Receivers of wild blueberries
- 4317 · Authorized law enforcement
- 4318 · Sunset provision