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143 chapters · 917 sections in this title.
36 M.R.S. § 4831 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1989, c. 585, Pt. B (NEW).] 1. Brown good. 2. Lead-acid battery. "Lead-acid battery" means a device designed and used for the storage of electrical energy through…
36 M.R.S. § 4832 Fee imposed
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1. Imposition. A fee is imposed on the retail sale in this State of new tires and new lead-acid batteries in the amount of $1 per tire or lead-acid battery. A fee in the same amount is imposed on the storage, use or other consumption in this State of tires and lead-acid batteries…
36 M.R.S. § 4833 Administration
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The fee imposed by this chapter is administered as provided in chapter 7 and Part 3, with the fee imposed pursuant to this chapter to be considered as imposed under Part 3. [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 927, §5 (AMD).] The revenue derived from the fee imposed by this…
36 M.R.S. § 4834 Effective date
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This chapter shall be effective for taxable purchases made in this State on or after July 1, 1990 and for taxable items brought into this State by the user on or after July 1, 1990.