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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 714. MAHOGANY QUAHOG TAX (HEADING. PL 1987, c. 513, @10 (new))
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Title 36 - §4711. Definitions
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 714: MAHOGANY QUAHOG TAX (HEADING: PL 1987, c. 513, @10 (new))
§4711. Definitions
As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings:
[1987, c. 513, § 10 (new).]
1. Bushel. "Bushel" means a unit of dry capacity equivalent to 2150.4 cubic inches. For the purposes of this chapter, the conversion
figure for pounds of whole shell stock per bushel shall be 80.
[1987, c. 513, § 10 (new).]
2. Dealer. "Dealer" means a person who holds a wholesale seafood license, a shellfish transportation license or a shellfish certificate
and who buys mahogany quahogs from a harvester and distributes that species in wholesale channels of trade.
[1987, c. 513, § 10 (new).]
3. Mahogany quahog. "Mahogany quahog" means a marine mollusk, also known as ocean quahog, Artica islandica, landed in this State and subject
to the authority and provisions of this chapter.
[1987, c. 513, § 10 (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 - §4712. Rate of tax
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 714: MAHOGANY QUAHOG TAX (HEADING: PL 1987, c. 513, @10 (new))
§4712. Rate of tax
An excise tax of $1.20 per bushel of mahogany quahogs is levied upon the dealer and imposed at the point of first sale of
this species.
[1987, c. 513, § 10 (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 - §4713. Dealer application for mahogany quahog certificate
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 714: MAHOGANY QUAHOG TAX (HEADING: PL 1987, c. 513, @10 (new))
§4713. Dealer application for mahogany quahog certificate
Every dealer shall file an application with the State Tax Assessor on forms prescribed and furnished by the State Tax Assessor
which shall contain the name under which such dealer is transacting business within the State, the place or places of business,
the dealer's social security or tax identification number and names and addresses of the persons constituting a firm or partnership
and, if a corporation, the corporate name and the names and addresses of its principal officers and agents within the State
and the Federal Employer Identification Number. Upon receipt of this information, the State Tax Assessor shall issue a mahogany
quahog certificate to the dealer. No dealer may conduct business until the certificate required by this section is furnished.
The mahogany quahog certificate is not a license within the meaning of that term in the Maine Administrative Procedure Act,
Title 5, chapter 375.
[1987, c. 513, § 10 (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 - §4714. Certificate required for license
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 714: MAHOGANY QUAHOG TAX (HEADING: PL 1987, c. 513, @10 (new))
§4714. Certificate required for license
The Department of Marine Resources shall not issue or renew a wholesale seafood license as set forth in Title 12, section
6851; a shellfish transportation license as set forth in Title 12, section 6855; or a shellfish certificate as set forth in
Title 12, section 6856, for the purpose of dealing in mahogany quahogs without proof of certification by the State Tax Assessor,
as required by this chapter. The Department of Marine Resources shall make available to the State Tax Assessor any licensing
information necessary to implement this section.
[1987, c. 513, § 10 (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 - §4715. Dealer reports of purchases and payment of taxes
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 714: MAHOGANY QUAHOG TAX (HEADING: PL 1987, c. 513, @10 (new))
§4715. Dealer reports of purchases and payment of taxes
Every dealer shall keep, as a part of permanent records, a record of all mahogany quahogs purchased at point of first sale.
These records must be open for inspection by the State Tax Assessor at all times. Every dealer shall, on or before the last
day of each month, render a report to the State Tax Assessor, stating the number of bushels purchased by the dealer during
the preceding calendar month, on forms to be furnished by the State Tax Assessor, and, at the same time, shall pay to the
State Tax Assessor the tax of $1.20 per bushel on all mahogany quahogs reported as purchased. If it appears to the State
Tax Assessor from inspection of records or otherwise that an additional tax is due or overpayment of tax has been made, additional
assessments or refunds must be made by the State Tax Assessor to the dealer.
[1991, c. 376, §61 (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 - §4716. Review
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 714: MAHOGANY QUAHOG TAX (HEADING: PL 1987, c. 513, @10 (new))
§4716. Review
The joint standing committee of the Legislature having jurisdiction over marine resources shall review the program established
in this chapter and shall make its report, including any necessary legislation, to the First Regular Session of the 114th
Legislature.
[1987, c. 816, Pt. KK, §24 (rpr).]
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 - §4717. Abatement and credit
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 714: MAHOGANY QUAHOG TAX (HEADING: PL 1987, c. 513, @10 (new))
§4717. Abatement and credit
1. Tax not assessed. No tax may be assessed under section 4712 for the period between June 29, 1987, and September 30, 1987.
[1987, c. 551 (new).]
2. Taxes collected or assessed. Any tax collected or assessed under this chapter for the period between June 29, 1987, and September 30, 1987, shall be
abated. The Bureau of Revenue Services shall credit any tax paid to the account of the taxpayer or send the taxpayer a refund.
[1987, c. 551 (new); 1997, c. 526, §14 (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 - §4718. Contributions; Mahogany Quahog Monitoring Fund
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 714: MAHOGANY QUAHOG TAX (HEADING: PL 1987, c. 513, @10 (new))
§4718. Contributions; Mahogany Quahog Monitoring Fund
The State Tax Assessor shall determine annually the total amount of tax revenue collected under this chapter. Until June
30, 2004, the State Tax Assessor shall deduct the cost of administering the mahogany quahog tax from those revenues and report
the remainder to the Treasurer of State, who shall credit that amount to the Mahogany Quahog Monitoring Fund established in
Title 12, section 6731-A, subsection 5, except that not more than $56,000 may be credited to the fund in any year. Until
June 30, 2004, revenues collected that are in excess of $56,000 must be credited to the General Fund.
[2003, c. 593, §3 (amd).]
div>
Beginning July 1, 2004, the State Tax Assessor shall deduct the cost of administering the mahogany quahog tax from those revenues
and report the remainder to the Treasurer of State, who shall credit 58% of that amount or $56,000, whichever is greater,
to the Mahogany Quahog Monitoring Fund established in Title 12, section 6731-A, subsection 5 and 42% or the remainder, as
applicable, to the General Fund.
[2003, c. 593, §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
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