143 chapters · 917 sections in this title.
36 M.R.S. § 2721 Legislative findings
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The Legislature finds that engaging in commercial forestry is a privilege that results in costs as well as benefits to the State and that persons enjoying that privilege should be subject to the tax imposed by this chapter. [PL 1985, c. 514, §2 (NEW).] The Legislature further fin…
36 M.R.S. § 2722 Annual tax
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An excise tax is imposed upon the privilege of using one's land in commercial forestry enterprise in this State. The tax shall be levied upon owners of commercial forest land and shall be apportioned according to the formula specified in section 2723‑A. The State, municipalities …
36 M.R.S. § 2723-A Computation of tax
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1. Calculation of fire control net costs. Annually by September 1 beginning in 1987, the Commissioner of Agriculture, Conservation and Forestry shall certify to the State Tax Assessor the amount appropriated from the General Fund by the Legislature for the current fiscal year, in…
36 M.R.S. § 2724 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1985, c. 514, §2 (NEW).] 1. Adjusted acres. "Adjusted acres" means the total number of acres of commercial forest land owned by a person throughout the State redu…