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U.S. State Codes
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Maine
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TITLE 36: TAXATION
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Part 4: BUSINESS TAXES
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Chapter 371: MINING EXCISE TAX
Chapter 371: MINING EXCISE TAX
36 §2851. Preamble
36 §2852. Findings
36 §2853. Purpose
36 §2854. Excise tax in lieu of property taxes
36 §2855. Definitions
36 §2856. Amount of tax
36 §2857. Returns
36 §2858. Credits, refunds and amendments
36 §2859. Estimated tax requirements
36 §2860. Enforcement (REPEALED)
36 §2861. Municipal reimbursement
36 §2862. Distribution of remaining revenues
36 §2863. Grants for impact assistance
36 §2864. Just value (REPEALED)
36 §2865. Mine site and valuation determinations
36 §2866. Mining Oversight Fund