143 chapters · 917 sections in this title.
36 M.R.S. § 2871 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 714, Pt. CC, §3 (NEW); PL 2001, c. 714, Pt. CC, §8 (AFF).] 1. Annual gross patient services revenue. "Annual gross patient services revenue" means gross …
36 M.R.S. § 2872 Tax imposed; fiscal years beginning 2002
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Beginning July 1, 2002, in addition to all other fees and taxes assessed or imposed by the Maine Revised Statutes, a tax is imposed annually against each residential treatment facility and nursing home located in the State and calculated as follows. [PL 2003, c. 467, §5 (RPR).] 1…
36 M.R.S. § 2873 Return and payment of tax; application of revenues
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1. Payment of estimated tax liability. On or before the 15th day of each month, each person subject to the tax imposed by this chapter shall submit to the assessor a payment of an amount equal to 1/12 of the person's estimated tax liability for the entire current state fiscal yea…