Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 4711
Definitions
As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings:
# 1.
Bushel.
"Bushel" means a unit of dry capacity equivalent to 2150.4 cubic inches. For the purposes of this chapter, the conversion figure for pounds of whole shell stock per bushel shall be 80.
# 2.
Dealer.
"Dealer" means a person who holds a wholesale seafood license, a shellfish transportation license or a shellfish certificate and who buys mahogany quahogs from a harvester and distributes that species in wholesale channels of trade.
# 3.
Mahogany quahog.
"Mahogany quahog" means a marine mollusk, also known as ocean quahog, Artica islandica, landed in this State and subject to the authority and provisions of this chapter.
Source: view the official text
In this chapter (8 sections)
- 4711 · Definitions
- 4712 · Rate of tax
- 4713 · Dealer application for mahogany quahog certificate
- 4714 · Certificate required for license
- 4715 · Dealer reports of purchases and payment of taxes
- 4716 · Review
- 4717 · Abatement and credit
- 4718 · Contributions; Mahogany Quahog Monitoring Fund