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| Home > Statutes > Usa Maine |
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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 367. COMMERCIAL FORESTRY EXCISE TAX
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Title 36 - §2721. Legislative findings
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2721. Legislative findings
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.
[1985, c. 514, § 2 (new).]
div>
The Legislature further finds that the persons owning 500 acres or more of forest land are typically engaged in commercial
forest activity. Historically, that amount of land has been used for administrative efficiency and to delineate the amount
of land indicative of management for commercial activity, especially for purposes of the Maine Tree Growth Tax Law and the
spruce budworm tax. The activity of growing commercially valuable trees is one which occupies a very long cycle. It is not
uncommon that 40 years must pass between the planting of a seedling and the time when the tree will be harvested for commercial
use. During that interim, it may at times be difficult to discern any obvious commercial activity taking place on the land.
In many instances, the best accepted commercial practice with regard to that forest land is to do nothing other than to allow
the trees to follow the natural course of maturation. Experience has shown that it is almost inevitable that a large amount
of land containing commercially valuable trees will at some point be harvested for commercial purposes. Owners of such large
amounts of land will receive the financial benefit of commercial activity either through the sale of the forest product or
through the increased value that the forest product adds to the land when the land is transferred.
[1985, c. 514, § 2 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2722. Annual tax
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2722. Annual tax
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 and the Federal Government are not subject to this tax.
[1987, c. 362, §1 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2723-A. Computation of tax
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2723-A. Computation of tax
1. Calculation of fire control net costs. Annually by September 1 beginning in 1987, the Commissioner of Conservation shall certify to the State Tax Assessor the
amount appropriated from the General Fund by the Legislature for the current fiscal year, including funds appropriated or
allocated for capital improvements and repairs and the amounts proposed and budgeted to be spent in any federal and dedicated
accounts for forest fire protection activities in the same fiscal year. The commissioner shall certify the amounts of all
projected revenues resulting from forest fire protection activities for the same fiscal year, including federal revenues and
dedicated revenues from the sale of buildings, vehicles and other equipment; fees and other miscellaneous revenues; and revenues
estimated to be received from municipalities and the unorganized territory pursuant to Title 12, sections 9204, 9205 and 9205-A.
[1987, c. 362, §3 (new).]
2. Preceding fiscal year net costs. The commissioner shall certify to the State Tax Assessor actual expenditures and revenues for forest fire protection for
the preceding fiscal year for the same categories of information required in subsection 1 and provide the net amount resulting
from subtracting revenues from expenditures.
[1987, c. 362, §3 (new).]
3. Roll forward amount from preceding fiscal year. The State Tax Assessor shall subtract the amount in subsection 2 from the amount determined for the preceding fiscal year
under subsection 4. If the resulting amount is positive, it shall be treated as a revenue and deducted from current year
estimated expenditures. If the amount is negative, it shall be treated as an expenditure and added to current year estimated
expenditures.
[1987, c. 362, §3 (new).]
4. Computing current year costs. The State Tax Assessor shall add all projected expenditures for the current fiscal year, including general, federal and
dedicated funds. From this amount shall be subtracted all revenues projected to be received in the current fiscal year, as
identified in accordance with subsection 1. From this amount shall be added or subtracted, as appropriate, the net roll forward
amount from the prior fiscal year as determined in subsection 3.
[1987, c. 362, §3 (new).]
5. Computing the tax.
[1989, c. 555, §§20, 24 (rp); c. 600, Pt. B, §11 (aff).]
5-A. Computing tax. This amount must be multiplied by 40% and the sum must then be divided by the total number of adjusted acres of commercial
forest land, rounded to the nearest 110 of a cent and multiplied by the number of adjusted acres of commercial forest land
owned by each taxpayer to determine the amount of tax for which each owner of commercial forest land is liable.
[1997, c. 24, Pt. C, §6 (amd).]
6. Minimum tax. If the amount calculated under this chapter is less than $5, the amount assessed shall be $5.
[1987, c. 362, §3 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2723. Computation of the tax (REPEALED)
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2723. Computation of the tax (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2724. Definitions
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2724. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
[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 reduced
by 500 acres. Cotenants of property, whether joint tenants or tenants in common, shall be treated as one person and shall
collectively be entitled to only one 500-acre reduction.
[1985, c. 514, § 2 (new).]
2. Commercial forest land. "Commercial forest land" means land that is classified or that is eligible for classification as forest land pursuant to
the Maine Tree Growth Tax Law, chapter 105, subchapter II-A, except that "commercial forest land" does not include land described
in section 573, subsection 3, paragraph B or C when all commercial harvesting of forest products is prohibited. In determining
whether land not classified under the Maine Tree Growth Tax Law is eligible for classification under that law, all facts and
circumstances must be considered, including whether the landowner is engaged in the forest products business and the land
is being used in that business or there is a forest management plan for commercial use of the land or a particular parcel
of land has been harvested for commercial purposes within the preceding 5 years.
[1993, c. 452, §15 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2725. Due date
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2725. Due date
This excise tax is due May 1, 1986, and each subsequent May 1st.
[1985, c. 514, § 2 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2726. Administration
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2726. Administration
1. Returns. The State Tax Assessor shall prescribe and make available the required tax return. All owners of more than 500 acres of
forested land, whether or not that land is commercial forest land, shall complete and file tax returns with the State Tax
Assessor no later than February 1st.
[1989, c. 508, §15 (amd).]
2. Date of ownership. The ownership and use of forested land for purposes of this chapter shall be determined as of April 1st preceding the date
that the tax return is due.
[1985, c. 514, §2 (new).]
3. Notice. The State Tax Assessor shall notify all landowners subject to this tax of the tax assessed against them no later than 30
days before the date that the tax is due. Failure to notify a landowner shall not relieve the obligation to pay the tax when
due.
[1985, c. 514, §2 (new).]
4. Supplemental assessments. Supplemental assessments may be made in accordance with section 141.
[1985, c. 514, §2 (new).]
5. Interest and penalties. Taxes remaining unpaid after the due date are subject to interest and penalty as provided in chapter 7.
[1985, c. 514, §2 (new).]
6. Enforcement. The tax imposed by this chapter may be enforced by the enforcement and collection procedures provided in chapter 7.
[1995, c. 281, §21 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2727. Credit; refund
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2727. Credit; refund
The State Tax Assessor shall, to the extent reasonably possible, offset refunds of tax paid under chapter 366 as a credit
against the tax due under this chapter. Amounts collected under chapter 366 for which a credit on the tax bills for fiscal
year 1985-86 is not provided shall be refunded before May 1, 1986. Interest shall be paid in accordance with section 186.
[1985, c. 514, § 2 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §2728. Report on ownership of commercial forest land by size of ownership
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2728. Report on ownership of commercial forest land by size of ownership
On or before September 1st of each year, the State Tax Assessor shall provide the Director of the Bureau of Forestry within
the Department of Conservation with information on the number of landowners filing tax returns in accordance with this chapter,
including a breakdown of the number of landowners by acreage categories. The State Tax Assessor shall consult with the Director
of the Bureau of Forestry in determining the acreage categories and shall provide the information in a consistent format to
facilitate comparison from year to year.
[2001, c. 564, §6 (new).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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