USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 701. BLUEBERRY TAX
Title 36 - §4301. Purpose
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4301. Purpose
The production and marketing of wild blueberries is one of the most important agricultural industries of the State, and this
chapter is enacted into law to conserve and promote the prosperity and welfare of this State and of the wild blueberry industry
of this State by fostering research and extension programs, by supporting the development of promotional opportunities and
other activities related to the wild blueberry industry.
[1997, c. 511, §3 (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 - §4302. Definitions
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4302. Definitions
The terms used in this chapter shall be construed as follows:
1. Blueberries.
[1997, c. 511, §4 (rp).]
1-A. Grower. "Grower" means a person, firm, partnership, association or corporation engaged in the growing of wild blueberries and that
is not a "processor" as defined in subsection 2.
[1997, c. 511, §5 (amd).]
1-B. Crew leader. "Crew leader" means a person designated by an owner to supervise an organized crew.
[1989, c. 214, §1 (new).]
1-C. Organized crew. "Organized crew" means a group of people working together under the supervision of a crew leader to harvest, pick, rake,
possess or remove wild blueberries from the land of an owner.
[1997, c. 511, §6 (amd).]
1-D. Owner. "Owner" includes a landowner or leaseholder of land on which wild blueberries are grown and harvested for profit, or the
landowner's or leaseholder's authorized agent, and includes a receiver of wild blueberries grown in Canada and purchased from
Canadian sellers.
[1997, c. 511, §6 (amd).]
1-E. Permanent record. "Permanent record" means a written record which is kept and maintained for not less than 6 years.
[1989, c. 214, §1 (new).]
2. Processor. "Processor" means a person, firm, partnership, association or corporation engaged in the fresh packing, canning, freezing
or dehydrating of wild blueberries whether as owner, agent or otherwise.
[1997, c. 511, §7 (amd).]
3. Seller. "Seller" means a person, firm, partnership, association or corporation offering fresh wild blueberries for sale, either to
themselves or to others.
[1997, c. 511, §8 (amd).]
4. Shipper. "Shipper" means a person, firm, partnership, association or corporation engaged in the shipping, transporting, storing, selling
or otherwise handling of wild blueberries either in processed form or as fresh fruit, whether as owner, agent or otherwise.
[1997, c. 511, §8 (amd).]
5. Transportation permit. "Transportation permit" means an official permit on forms duly adopted and furnished by the Wild Blueberry Commission of
Maine to owners.
[1997, c. 511, §9 (amd).]
6. Wild blueberries. "Wild blueberries" means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State.
[1997, c. 511, §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 - §4303-A. Additional tax
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4303-A. Additional tax
There is levied and imposed an additional tax at the rate of 34¢ per pound of fresh fruit on all fresh wild blueberries grown,
purchased, sold, handled or processed in this State. The tax is computed on a fresh fruit basis, regardless of how the berries
are processed, and may not be deducted from the purchase price or collected from the seller under section 4306.
[2001, c. 147, §2 (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 - §4303. Rate of tax
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4303. Rate of tax
There is levied and imposed a tax at the rate of 34¢ per pound of fresh fruit on all fresh wild blueberries grown, purchased,
sold, handled or processed in this State. The tax is computed on a fresh fruit basis, regardless of how the wild blueberries
are processed.
[2001, c. 147, §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 - §4304. Due date
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4304. Due date
The tax imposed by section 4303 and the additional tax imposed by section 4303-A are due upon any particular lot or quantity
of wild blueberries under section 4307.
[1997, c. 511, §13 (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 - §4305. Certification
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4305. Certification
Every processor or shipper of wild blueberries shall obtain certification from the State Tax Assessor before processing or
shipping wild blueberries. The assessor shall provide the applications for the certification, which must contain the name
under which the processor or shipper is transacting business in the State, the place or places of business, the names and
addresses of the persons constituting a firm or partnership and, if a corporation, the corporate name and names and addresses
of its principal officers and agents in the State. A processor or shipper may not process or ship wild blueberries until
the certification has been issued. Certification may be suspended or revoked by the assessor for failure to pay the tax imposed
by section 4303 or for the filing of false or fraudulent reports or returns. A certificate issued by the assessor pursuant
to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act.
[2003, c. 705, §5 (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 - §4306. Tax deducted from purchase price
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4306. Tax deducted from purchase price
Each processor or shipper purchasing wild blueberries and paying or becoming liable to pay the tax imposed by section 4303
shall charge and collect from the seller a tax at the rate of 34¢ per pound, to be deducted from the purchase price of all
wild blueberries subject to the tax purchased by the processor or shipper.
[2001, c. 147, §3 (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 - §4307. Records and reports; payment of tax
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4307. Records and reports; payment of tax
Every processor or shipper shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of
wild blueberries grown, purchased or sold by that processor or shipper during the current season, on forms furnished by the
State Tax Assessor. The report must contain the information pertinent to the purchase or sale as the State Tax Assessor
prescribes. With the report, each processor or shipper shall forward payment of the tax at the rate of 1 12¢ per pound upon
all wild blueberries reported as grown, sold or purchased.
[2001, c. 147, §4 (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 - §4308. Inspection
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4308. Inspection
The State Tax Assessor or the assessor's duly authorized agents have authority to enter any place of business of any processor
or shipper or any car, boat, truck or other conveyance in which wild blueberries are to be transported and to inspect any
books or records of any processor or shipper, or any premises where wild blueberries are stored, handled, transported or merchandised,
for the purpose of determining what wild blueberries are taxable under this chapter or for the purpose of determining the
truth or falsity of any statement or return made by any processor or shipper, and the State Tax Assessor may delegate that
power to the Commissioner of Agriculture, Food and Rural Resources, or the commissioner's deputies, agents or employees.
[1997, c. 511, §17 (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 - §4309. Records available on limited basis (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4309. Records available on limited basis (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 - §4310. False returns; violations; civil action for collection (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4310. False returns; violations; civil action for collection (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 - §4311-A. Appropriations of money received
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4311-A. Appropriations of money received
Money received from the tax levied by sections 4303 and 4303-A must be appropriated for the following purposes:
[1997, c. 511, §18 (amd).]
1. Collection and enforcement. The commission shall pay a sum to the State Tax Assessor representing the cost incurred by the State in collection of the
taxes imposed by this chapter and the enforcement of this chapter;
[1997, c. 511, §18 (amd).]
1-A. Transfer, allocation and appropriation. Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under sections 4303
and 4303-A, must be transferred to the Wild Blueberry Commission of Maine in its capacity as an independent agency on a monthly
basis by the 15th of the month following collection and be used for all activities of the commission authorized under this
chapter. All money received by the Treasurer of State under this chapter, including all receipts of taxes levied under sections
4303 and 4303-A, must be allocated or appropriated to the commission by the Legislature. Money received by the commission
does not lapse and may be invested until expended for activities authorized under this chapter;
[1997, c. 511, §18 (new).]
2. Promotion and advertising. The Wild Blueberry Commission of Maine may implement programs and activities to promote and advertise wild blueberries; and
join with any local, state, federal or private agency, department, firm, corporation or association to implement the purposes
of this section;
[1997, c. 511, §18 (amd).]
3. Research and extension educational programs. Thirty percent of the funds collected, but not to exceed $85,000, must be dedicated to the University of Maine System for
the purpose of supplementing its research and extension programs related to improved methods of growing, harvesting, processing,
product development and marketing of wild blueberries. The Wild Blueberry Commission of Maine may allocate additional funds
to the University of Maine System or other organizations for research and extension programs as may be appropriate to implement
the purposes of this section;
[1997, c. 511, §18 (amd).]
4. Administration and other activities. The commission may allocate funds necessary for the administration of this chapter and for other activities related to the
economic viability of the Maine wild blueberry industry; and
[1997, c. 511, §18 (amd).]
5. Balance of funds. Any funds remaining over and above the expenses incurred under subsection 3 do not lapse, but must be carried forward to
the same fund and for the same purposes for the next fiscal year.
[1997, c. 511, §18 (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 - §4311. Appropriation of moneys received (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4311. Appropriation of moneys received (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 - §4312-A. Appropriation of moneys received (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4312-A. Appropriation of moneys received (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 - §4312-B. Maine Blueberry Commission (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4312-B. Maine Blueberry Commission (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 - §4312-C. Wild Blueberry Commission of Maine
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4312-C. Wild Blueberry Commission of Maine
1. Commission established as a public instrumentality. The Wild Blueberry Commission of Maine, as established by Title 5, section 12004-H, subsection 13-A and referred to in this
section as the "commission," is established as a public body corporate and politic and an incorporated public instrumentality
of the State. The exercise of powers conferred by this chapter is held to be the performance of essential government functions.
A. Employees of the commission may not be construed to be state employees for any purpose, including the state civil service
provisions of Title 5, Part 2 and Title 5, chapter 372.
[1997, c. 511, §21 (new); §25 (aff).]
B. The commission may not be construed to be a state agency for any purpose, including the budget, accounts and control, auditing,
purchasing or other provisions of Title 5, Part 4.
[1997, c. 511, §21 (new); §25 (aff).]
C. Notwithstanding paragraphs A and B:
p align="center"> (1) Employees of the commission may be state employees for the purposes of the state retirement provisions of Title 5, Part
20 and the state employee health insurance program under Title 5, chapter 13, subchapter II;
p align="center"> (2) For the purposes of the Maine Tort Claims Act, the commission is a governmental entity and its employees and members
are employees as those terms are defined in Title 14, section 8102;
p align="center"> (3) Funds received by the commission pursuant to this chapter must be allocated to the commission by the Legislature in
accordance with Title 5, section 1673; and
p align="center"> (4) All meetings and records of the commission are subject to the provisions of Title 1, chapter 13, subchapter I, except
that by majority vote of those members present, records and meetings of the commission may be closed to the public when public
disclosure of the subject matter of the records or meetings would adversely affect the competitive position of the wild blueberry
industry of the State or segments of that industry. The Commissioner of Agriculture, Food and Rural Resources and those members
of the Legislature appointed to serve on the joint standing committee of the Legislature having jurisdiction over agricultural,
conservation and forestry matters have access to all material designated confidential by the commission.
[1997, c. 511, §21 (new); §25 (aff).]
[1997, c. 511, §21 (new); §25 (aff).]
2. Appointment. Appointments to the commission are made by the Commissioner of Agriculture, Food and Rural Resources.
[1997, c. 511, §21 (new); §25 (aff).]
3. Membership. The commission consists of 8 members who are active in and representative of the wild blueberry industry, appointed by the
Commissioner of Agriculture, Food and Rural Resources. Three members must be grower representatives. For the purposes of
this section, "grower" means a person, firm, partnership, association or corporation engaged in the growing of wild blueberries
and processing less than 1,000,000 pounds of wild blueberries in a calendar year. Five members must be processor representatives
who process 1,000,000 pounds or more of wild blueberries in a calendar year.
[1997, c. 511, §21 (new); §25 (aff).]
4. Term. Members serve 4-year terms.
[1997, c. 511, §21 (new); §25 (aff).]
5. Organization. Members of the commission shall elect annually by majority vote one member of the commission to serve as chair and one member
to serve as vice-chair. The commission may appoint by majority vote an executive director who is the commission's chief administrator
and such personnel as the commission considers necessary to administer policies and programs established by the commission.
The executive director and other staff serve at the pleasure of the commission. The salaries paid to the executive director
and other staff of the commission are fixed by the commission. The executive director and other staff are not subject to
the personnel laws of the State.
[1997, c. 511, §21 (new); §25 (aff).]
6. Compensation of commissioners. Members of the commission are entitled to compensation in accordance with Title 5, chapter 379.
[1997, c. 511, §21 (new); §25 (aff).]
7. Function of commission. It is the responsibility of the commission to utilize and allocate such funds as may be available from the funds collected
under section 4307. The commission may make contracts or enter into contracts with any local, state, federal or private agency,
department, firm, corporation or association as may be necessary to carry out the purposes of this chapter.
[1997, c. 511, §21 (new); §25 (aff).]
8. Debt. A debt or obligation incurred by the commission is not a debt or obligation of the State.
[1997, c. 511, §21 (new); §25 (aff).]
9. Books and records. The commission shall keep books, records and accounts of all its activities, which must be open to inspection and audit
by the State at all times. An independent certified public accountant shall conduct an annual audit of the financial records
of the commission and report the results of the audit to the commission, the Commissioner of Agriculture, Food and Rural Resources,
the Treasurer of State and the Legislature.
[1997, c. 511, §21 (new); §25 (aff).]
10. Funding. The commission may receive and expend funds from any source, public or private, that it determines necessary to carry out
its purposes.
[1997, c. 511, §21 (new); §25 (aff).]
11. Appropriation and use of money received. The commission may accept grants or contributions of money or other things of value from any source, public or private.
Those grants or other contributions must be held by the commission and used to carry out the purposes of this chapter, subject
to any condition under which the grant or contribution was accepted by the commission.
[1997, c. 511, §21 (new); §25 (aff).]
12. Bylaws. The commission may adopt bylaws to govern its functions.
[1997, c. 511, §21 (new); §25 (aff).]
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 - §4312. Advisory committee
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4312. Advisory committee
The University of Maine System Wild Blueberry Advisory Committee, as authorized by Title 5, chapter 379, is appointed by the
Wild Blueberry Commission of Maine. The committee consists of 7 members who are active in and representative of the wild
blueberry industry. The duty of the committee is to advise and work with the University of Maine System to develop and approve
a plan of work and budgets for research and extension programs related to the production and use of wild blueberries.
[1997, c. 511, §19 (amd).]
div>
Current members of the advisory committee shall continue to serve for the duration of their current appointments. New appointments
to the advisory committee shall be for terms of 4 years and no appointee may be eligible for reappointment until the lapse
of one year from the expiration of a previous appointment.
[1983, c. 836, § 9 (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 - §4313. Tax as additional (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4313. Tax as additional (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 - §4314. Permit required
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4314. Permit required
1. Possession or removal unlawful. It is unlawful for a person to harvest, pick, rake, possess or remove wild blueberries from the land of an owner without
first securing written permission from the owner or the owner's authorized agent. This section does not apply to members
of an organized crew, if the crew leader has first secured the written permission of the owner. A person authorized to make
inspections under this chapter may require a person on the land of an owner who has possession of wild blueberries or is found
harvesting, raking, picking or removing wild blueberries to show a current written permit.
[1997, c. 511, §22 (amd).]
2. No effect on other laws. Nothing in this section may be construed:
A. To relieve any person of any obligation to obtain permission to enter upon the land or premises of another; or
[1989, c. 214, §2 (new).]
B. To affect any criminal or civil liability which may exist for unauthorized entry, trespass, theft or conversion.
[1989, c. 214, §2 (new).]
[1989, c. 214, §2 (new).]
3. Violation. Any violation of this section is a Class E crime.
[1989, c. 214, §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 - §4315. Transportation of wild blueberries
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4315. Transportation of wild blueberries
1. Transportation of wild blueberries without permit. A person may not transport wild blueberries in quantities exceeding 25 pounds without first obtaining a transportation permit
on an official form to be furnished by the Wild Blueberry Commission of Maine. The Wild Blueberry Commission of Maine shall
issue upon request official transportation permit forms to shippers and processors certified under section 4305. Shippers
and processors may issue the transportation permits to owners or owner's transportation agents with written authorization
from owners. Each permit issued must bear a different number and expire at the end of the calendar year. This subsection
does not apply to wild blueberries that have been received by a certified shipper or processor and have been weighed, logged
into a permanent record-keeping system and reloaded onto a vehicle for shipping under a bill of lading.
[2003, c. 452, Pt. U, §6 (amd); Pt. X, §2 (aff).]
1-A. Records of permits; confidentiality. When a shipper or processor issues a transportation permit, the shipper or processor shall immediately send a copy to the
Wild Blueberry Commission of Maine. The commission shall keep a permanent record of all transportation permits issued. The
commission shall establish the form and content of transportation permits and establish the record-keeping requirements of
the commission, shippers and processors. Notwithstanding any provision of Title 1, chapter 13, subchapter 1 to the contrary,
records pertaining to transportation permits required to be kept by the Wild Blueberry Commission of Maine under this section
are confidential to the extent necessary to preserve the identity of parties to individual business transactions. The confidential
status does not apply when records kept by the Wild Blueberry Commission of Maine are needed as evidence in a proceeding to
enforce a provision of section 4314 or this section or in a prosecution for a violation of any other criminal law.
[2003, c. 452, Pt. U, §7 (new); Pt. X, §2 (aff).]
2. Permits subject to forgery laws. Every permit specified under this section is deemed to be a written instrument subject to the laws of forgery.
[1989, c. 214, §2 (new).]
3. Violation. The following penalties apply to violations of this section.
A. A person who transports wild blueberries in violation of this section commits a Class E crime. Violation of this paragraph
is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.
[2003, c. 452, Pt. U, §8 (new); Pt. X, §2 (aff).]
B. A person who violates any other provision of this section commits a civil violation for which a fine of not more than $500
may be adjudged.
[2003, c. 452, Pt. U, §8 (new); Pt. X, §2 (aff).]
[2003, c. 452, Pt. U, §8 (rpr); Pt. X, §2 (aff).]
4. Exceptions. A person is not guilty of transporting wild blueberries without a transportation permit if:
A. The person is transporting wild blueberries that were not harvested in this State; or
[1997, c. 511, §23 (amd).]
B. That person purchased the wild blueberries at a store, farm stand, produce market or other retail outlet.
[1997, c. 511, §23 (amd).]
[1997, c. 511, §23 (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 - §4316. Receivers of wild blueberries
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4316. Receivers of wild blueberries
1. Record keeping required. A person who receives wild blueberries shall keep a permanent record of each lot or load of wild blueberries received.
The record must include the name of the driver of the vehicle used to deliver the wild blueberries, the date of delivery,
the delivery point, the number of the transportation permit, the driver's license number and the total pounds of wild blueberries
delivered.
[1997, c. 511, §24 (amd).]
2. Inspection of permit required. It is unlawful for a person to receive or accept delivery of wild blueberries in lots of greater than 5 pounds without first
inspecting the transportation permit of the driver of the vehicle used to deliver the wild blueberries and recording the transportation
permit number in accordance with subsection 1.
[1997, c. 511, §24 (amd).]
3. Violation. The failure to keep the permanent records of wild blueberries received as required in this section, failure to inspect the
transportation permit of a driver of a vehicle used to deliver wild blueberries or any other violation of this section is
a civil violation punishable by a fine of not more than $1,000.
[1997, c. 511, §24 (amd).]
4. Audits. The Wild Blueberry Commission of Maine may request the Department of Agriculture, Food and Rural Resources to conduct audits
of the records of receivers for the purpose of ascertaining compliance with this section. The commissioner, or a duly authorized
agent, has free access, during normal business hours, to all records required to be kept by receivers pursuant to this section
and also to receivers' accounts payable, accounts receivable, records of inventories, actual inventories, records of shipments
and such other business records as are needed to ascertain compliance with this section. Any documents inspected or taken
by the department in furtherance of the audit functions or any other information collected by the department pursuant to the
audit must be kept confidential notwithstanding any provision to the contrary contained in Title 1, chapter 13, subchapter
I. This confidential status does not apply to any documents, records or information that is needed as evidence in any civil
or criminal proceeding to enforce any law under this chapter or any other criminal law.
[1997, c. 511, §24 (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 - §4317. Authorized law enforcement
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4317. Authorized law enforcement
State police, county sheriffs and their deputies, municipal enforcement officers, state forest rangers and game wardens are
authorized to make inspections, conduct investigations, make arrests and otherwise enforce this chapter.
[1989, c. 214, §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 - §4318. Sunset provision (REPEALED)
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4318. Sunset provision (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
