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36 M.R.S. § 5101 Short title
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This Part shall be known and may be cited as the "Maine Income Tax Law." [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 5102 Definitions
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The following definitions shall apply throughout this Part, except as the context may otherwise require: [P&SL 1969, c. 154, §F/§1 (NEW).] 1. Assessor. 1-A. Lobster boat operator. Any person licensed by the Department of Marine Resources to fish for, take or catch lobsters and wh…