USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 710. POTATO INDUSTRY
Title 36 - §4601. Legislative findings and purpose
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 710: POTATO INDUSTRY
§4601. Legislative findings and purpose
The Legislature finds that the potato industry is an essential component of the economic and social welfare of the State,
particularly in portions of the State which are stressed by lack of other economic opportunities. Accordingly, the Legislature
finds that special efforts by State Government are warranted in order to mobilize and improve the Maine potato industry.
[1985, c. 753, § § 14, 15 (new).]
div>
The Legislature also finds that the current, highly fragmented organization of the Maine potato industry inhibits the type
of effective leadership which is needed if that industry is to survive. The purpose of this chapter is to create a unified
organizational structure, under the auspices of a state agency, to provide for the advancement of the Maine potato industry
in the public interest and for the public good. Under this new organizational structure, all elements of the Maine potato
industry will be represented and will work together under the leadership of a unified, public board to solve the problems
facing the industry.
[1985, c. 753, § § 14, 15 (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 - §4602. Definitions
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 710: POTATO INDUSTRY
§4602. Definitions
As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings.
[1985, c. 753, §§14, 15 (new).]
1. Board. "Board" means the Maine Potato Board.
[1985, c. 753, §§14, 15 (new).]
2. Dealer. "Dealer" means any person, defined as a dealer under Title 7, section 1012, who is licensed as a dealer under Title 7, section
1015.
[1985, c. 753, §§14, 15 (new).]
3. District. "District" means each one of the geographical divisions of the State as follows:
A. District One: Cyr, Eagle Lake, Fort Kent, Fort Kent Mills, Frenchville, Grand Isle, Hamlin, Keegan, Lille, Madawaska, New
Canada Plantation, New Sweden, Sinclair, Soldier Pond, St. Agatha, St. David, St. Francis, St. John, Stockholm, TR 17, Upper
Frenchville, Van Buren, Wallagrass and Winterville;
[2001, c. 164, §2 (rpr).]
B. District 2: Caribou, Caswell Plantation, Connor, Connor Township, Crouseville, Fort Fairfield, Limestone, Perham, Wade,
Washburn, Westmanland and Woodland;
[2001, c. 164, §2 (rpr).]
C. District 3: Ashland, Blaine, Bridgewater, Castle Hill, Chapman, E Plantation, Easton, Garfield Plantation, Mapleton, Mars
Hill, Masardis, Nashville, Presque Isle, Robbinston and Westfield;
[2001, c. 164, §2 (rpr).]
D. District 4: Amity, Benedicta, Cary Plantation, Crystal, Dyer Brook, Hammond Plantation, Hershey, Hodgdon, Houlton, Island
Falls, Linneus, Littleton, Ludlow, Merrill, Monticello, New Limerick, Oakfield, Patten, Sherman and Sherman Mills; and
[2001, c. 164, §2 (rpr).]
E. District 5: All remaining municipalities and townships in the State not included in Districts 1 to 4.
[2001, c. 164, §2 (rpr).]
F.
[2001, c. 164, §2 (rp).]
G.
[2001, c. 164, §2 (rp).]
[2001, c. 164, §2 (rpr).]
4. Potatoes. "Potatoes" means and includes all potatoes, whether graded or ungraded, including all potatoes sold for processing into
food or animal feed.
[2005, c. 176, §1 (amd).]
5. Processing grower. "Processing grower" means any grower of potatoes destined for sale to a processor.
[1985, c. 753, §§14, 15 (new).]
6. Processor. "Processor" means any person, defined as a processor under Title 7, section 1012, who is licensed as a processor under Title
7, section 1015.
[1985, c. 753, §§14, 15 (new).]
7. Seed grower. "Seed grower" means any grower of potatoes destined for sale as seed.
[1985, c. 753, §§14, 15 (new).]
8. Shipment. "Shipment" shall be deemed to take place when potatoes are located within the State in a car, boat, truck or other conveyance
in which potatoes are to be transported.
[1985, c. 753, §§14, 15 (new).]
9. Shipper. "Shipper" means any person engaged in the business of any of the following:
A. Agent or broker, by selling or distributing potatoes in commerce for or on behalf of growers or others, or by negotiating
sales of potatoes in commerce for or on behalf of the seller or the purchaser, respectively;
[1985, c. 753, §§14, 15 (new).]
B. Dealer;
[1985, c. 753, §§14, 15 (new).]
C. Processor;
[1985, c. 753, §§14, 15 (new).]
D. Grower, only when selling potatoes to anyone other than the parties set forth in paragraph A, B or C.
[1985, c. 753, §§14, 15 (new).]
[1985, c. 753, §§14, 15 (new).]
10. Tablestock grower. "Tablestock grower" means any grower of potatoes destined for fresh market sale.
[1985, c. 753, §§14, 15 (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 - §4603. Maine Potato Board
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 710: POTATO INDUSTRY
§4603. Maine Potato Board
1. Establishment. The Maine Potato Board is a body corporate and politic and an incorporated public instrumentality of the State and the exercise
of powers conferred by this Part is determined to be the performance of essential government functions. For the purposes
of the budget, accounts and control, purchasing or other provisions of Title 5, Part 4, the board may not be construed to
be a state agency. The board consists of 11 members who, following the transition period provided for in subsection 11, must
be elected in accordance with the procedures set forth in this chapter and such additional procedures as the board may prescribe
by rulemaking. Subject to such staggered terms as the board may provide by rule, board members shall serve 2-year terms,
provided that a board member may continue to serve until a successor is duly elected and qualified and that board members
may not serve more than 3 consecutive terms.
[1995, c. 502, Pt. C, §14 (amd).]
2. Assemblies. Persons directly involved in the Maine potato industry shall be entitled to participate as members of an assembly as follows.
A. There are 5 assemblies of tablestock growers, one for each district. Subject to paragraph F, all tablestock growers in
any district are entitled to membership in that district's tablestock growers' assembly.
[2001, c. 164, §3 (amd).]
B. There are 5 assemblies of seed growers, one for each district. Subject to paragraph F, all seed growers in any district
are entitled to membership in that district's seed growers' assembly.
[2001, c. 164, §3 (amd).]
C. There are 5 assemblies of processing growers, one for each district. Subject to paragraph F, all processing growers in
any district are entitled to membership in that district's processing growers' assembly.
[2001, c. 164, §3 (amd).]
D. There shall be one assembly of dealers statewide. Subject to paragraph F, all dealers shall be entitled to membership in
this assembly.
[1985, c. 753, §§14, 15 (new).]
E. There shall be one assembly of processors statewide. Subject to paragraph F, all processors shall be entitled to membership
in this assembly.
[1985, c. 753, §§14, 15 (new).]
F. Notwithstanding paragraphs A to E, no person, firm or corporation may be a member of more than one assembly. Any person,
firm or corporation which qualifies for membership in an assembly shall annually declare, in accordance with procedures prescribed
by the board, the assembly in which membership is sought.
[1985, c. 753, §§14, 15 (new).]
[2001, c. 164, §3 (amd).]
3. Election of assembly executive councils. Pursuant to nomination and election procedures adopted by the board and under the supervision of the board, assemblies shall
elect executive councils to serve as liaisons between the board and the respective assemblies and to carry out such other
functions as the board may prescribe.
A. The executive council for the tablestock growers consists of 7 members, one elected by the tablestock growers' assembly
for each district and 2 additional members appointed by the board.
[2001, c. 164, §4 (amd).]
B. The executive council for the seed growers consists of 7 members, one elected by the seed growers' assembly for each district
and 2 additional members appointed by the board.
[2001, c. 164, §4 (amd).]
C. The executive council for the processing growers consists of 7 members, one elected by the processing growers' assembly
for each district and 2 additional members appointed by the board.
[2001, c. 164, §4 (amd).]
D. The executive council for the dealers shall consist of 7 members elected by the dealers' assembly.
[1985, c. 753, §§14, 15 (new).]
E. The executive council for the processors shall consist of 5 members elected by the processors' assembly.
[1985, c. 753, §§14, 15 (new).]
[2001, c. 164, §4 (amd).]
4. Terms of executive council membership. Once elected, executive council members serve for 2 years, provided that the members may continue to serve until a successor
is duly elected and qualified and that executive council members may not serve more than 5 consecutive terms. The members
appointed by the board serve for staggered 2-year terms to be determined by the board.
[2001, c. 164, §5 (amd).]
5. Meetings of executive councils and assemblies. Executive councils shall annually elect officers, including a chair, vice-chair and secretary. Each executive council shall
hold meetings from time to time, no less than 2 times a year, upon call of the executive council chair, a majority of the
executive council or upon call of the board. Each assembly shall hold meetings from time to time, no less than once a year,
upon call of a majority of its executive council or upon call of the board, provided that district assemblies of growers may
hold these meetings jointly in statewide sessions or in concert with other assemblies or groups of assemblies. All meetings
of assemblies and executive councils must be open to the public and otherwise in compliance with Title 1, chapter 13.
[2005, c. 176, §2 (amd).]
6. Election of the board. The board's members shall be selected from the executive councils as follows.
A. Two members shall be elected by the executive council of the tablestock growers' assemblies, provided that no dealer may
serve in this capacity.
[1985, c. 753, §§14, 15 (new).]
B. Two members shall be elected by the executive council of the seed growers' assemblies, provided that no dealer may serve
in this capacity.
[1985, c. 753, §§14, 15 (new).]
C. Two members shall be elected by the executive council of the processing growers' assemblies, provided that no dealer may
serve in this capacity.
[1985, c. 753, §§14, 15 (new).]
D. Three members shall be elected by the executive council of the dealers' assembly, provided that at least one dealer member
must also be a potato grower.
[1985, c. 753, §§14, 15 (new).]
E. Two members shall be elected by the executive council of the processors' assembly.
[1985, c. 753, §§14, 15 (new).]
In the event of the permanent disqualification or resignation of a board member, the executive council responsible for electing
that member shall elect a replacement for the balance of the term remaining.
[1985, c. 753, §§14, 15 (new).]
7. Board officers and committees. The board shall annually elect officers, including a president, vice-president, secretary and treasurer and such other officers
as it deems necessary. The board may appoint committees from its membership and assign to each committee such tasks as it
deems appropriate, subject to the regular oversight of the entire board.
[1985, c. 753, §§14, 15 (new).]
8. Board meetings. A regular annual meeting of the board shall be held on a date determined by the board. Other meetings, which shall be at
least monthly, with the exception of the months of May and September, shall be held upon call of the chairman or of a majority
of the board or by vote of the board. A majority of the board's members shall constitute a quorum at any board meeting. The
vote of a majority of board members present shall constitute the act of the board at a meeting where a quorum is present.
All board meetings shall be open to the public and shall be in compliance with Title 1, chapter 13, except as otherwise provided
in this chapter.
[1985, c. 753, §§14, 15 (new).]
9. Staff. The board shall appoint an executive director who is the board's chief administrative officer and who serves at the pleasure
of the board. The executive director shall employ such additional staff as the board directs and the staff serves at the
pleasure of the executive director. Staff of the board is not subject to the Civil Service Law. The salary paid to the executive
director and other staff of the board must be fixed by the board. The board may delegate to its staff the power to execute
the board's policies and programs, subject to regular oversight of the board. After March 1, 1996, employees of the board
may not be considered to be state employees for any purpose. For the purposes of the Maine Tort Claims Act, the board is
a "governmental entity" and its employees are "employees" as those terms are defined in Title 14, section 8102.
[1995, c. 502, Pt. C, §15 (amd).]
10. Compensation. Board members and members of executive councils may be compensated and reimbursed for expenses in accordance with such guidelines
as the board may establish.
[1995, c. 502, Pt. C, §16 (amd).]
11. Transition. Assemblies shall first elect their respective executive councils not later than January 31, 1987. Executive councils shall
first elect their respective members of the board not later than March 15, 1987. The duly elected board shall hold its first
meeting not later than April 15, 1987. Until the first meeting of the elected board, a transitional board shall be constituted,
having all of the powers and duties of the board, in order to undertake the operations of the board following the effective
date of this chapter. A principal duty of the transitional board shall be to prepare procedures for and to oversee the initial
meetings of assemblies and the initial elections of executive councils and the board. The transitional board shall be composed
of 8 voting members, with 2 members each appointed by the boards of the Maine Potato Commission, the Maine Potato Council,
the Maine Potato Sales Association and the Agricultural Bargaining Council. It is the intent of the Legislature that the
transitional board, to the extent practicable, shall be composed of those persons who currently comprise the membership of
the committee making recommendations to the Legislature for reform of the organization of the potato industry pursuant to
Public Law 1983, chapter 766.
To effect a smooth transition of functions following the effective date of this chapter, the transitional board may make money
available to the Maine Potato Commission and the Maine Potato Council in order to allow them to complete the work undertaken
previously with potato tax revenues and to transfer to the board such ongoing activities as the board deems appropriate, provided
that the transition shall be completed no later than April 15, 1987, and that, except as expressly otherwise directed by the
board, all money, accounts, assets and other property held by the Maine Potato Commission and not previously transferred to
the board shall automatically be transferred to and controlled by the board as of April 15, 1987.
[1985, c. 753, §§14, 15 (new).]
12. State employees for certain purposes. Notwithstanding subsection 9, employees of the board, including employees hired after the effective date of this section,
are 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.
[1995, c. 702, §1 (new); §4 (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 - §4604. Powers and duties of the Maine Potato Board
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 710: POTATO INDUSTRY
§4604. Powers and duties of the Maine Potato Board
In furtherance of the purposes of this chapter, the board shall have the following powers and duties.
[1985, c. 753, §§14, 15 (new).]
1. Bylaws. The board may adopt bylaws to govern its functions and those of the assemblies and executive councils provided for in this
chapter.
[1995, c. 502, Pt. C, §17 (amd).]
2. Programs. The board may make studies; undertake research, development and investment in infrastructure, marketing and promotional
programs; publish and disseminate information; and implement other programs in furtherance of its legislative purposes, provided
that programs undertaken by the board must be designed to benefit the Maine potato industry at large or segments of the industry,
but may not be designed to benefit exclusively any one person or entity involved in the industry. The board shall carry out
the duties, as set out in Title 7, article 4 and known as the "Maine Bag Program," and shall use any funds granted by the
department to the board or obtained by the board from any other source for the Maine Bag Program to promote the sale of tablestock
potatoes, except that revenues from the potato tax under section 4605 may not be used to undertake promotional activities
of the board. The board may use funds derived from sources other than the potato tax to carry out advertising and promotional
programs in support of the industry.
[2005, c. 176, §3 (amd).]
3. Contracts. The board may enter into contracts and agreements with private and public entities that the board finds are in furtherance
of its legislative purposes. The contracts and agreements may include, without limitation, those relating to the lease or
purchase of office space, facilities, property, equipment and supplies as the board considers necessary for its purposes.
The board may delegate to its executive director the power to enter into the contracts and agreements, subject to the board's
oversight.
[1995, c. 502, Pt. C, §17 (amd).]
4. Funding; accounts. In addition to the money received by the board pursuant to section 4606, the board may receive and expend funds from any
source, public or private, that it considers necessary to carry out its legislative purposes.
[1995, c. 502, Pt. C, §17 (amd).]
5. Books and records; confidentiality. The board shall keep books, records and accounts of all its activities, which must be open to inspection and audit by the
State at all times. The State Auditor may conduct an annual audit of the financial records of the board and shall report
the results of the audit to the board, the Commissioner of Agriculture, Food and Rural Resources, the Treasurer of State and
the Legislature. All books and records of the board must be open to public inspection in accordance with Title 1, chapter
13, except that records and meetings of the board may by vote 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 Maine potato industry or segments
of the industry.
[2005, c. 176, §4 (amd).]
6. Assemblies and executive councils. The board shall oversee, communicate with and coordinate the work of assemblies and their executive councils. The board
may make money available to enable the assemblies and executive councils to undertake functions in furtherance of this chapter,
subject to the board's supervision.
[1985, c. 753, §§14, 15 (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 - §4605. Potato tax
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 710: POTATO INDUSTRY
§4605. Potato tax
1. Rate. A tax is levied and imposed at the rate of $.05 per hundredweight on all potatoes grown in this State, provided that no
tax may be imposed on any potatoes which are retained by the grower to be used by him for seed purposes or for home consumption
and provided further that no tax may be imposed on any potatoes received by a processor which are certified as unmerchantable
by a federal state inspector.
[1985, c. 753, § § 14, 15 (new).]
2. Tax as additional. Any tax imposed and collected under this chapter shall be in addition to any other taxes imposed or collected under any
other law of the State now or hereafter in force.
[1985, c. 753, § § 14, 15 (new).]
3. Due date. The tax shall be due upon any particular lot or quantity of potatoes as provided under subsection 6.
[1985, c. 753, § § 14, 15 (new).]
4. Application; certificate. Every shipper of potatoes shall file an application with the State Tax Assessor, on forms prescribed and furnished by him,
which shall contain the name or names under which the shipper is transacting business within the State, the place or places
of business and location or locations of loading and shipping places and agents of the shipper, the names and addresses of
the several persons constituting a firm or partnership of the shipper and, if a corporation, the corporate name and the names
and addresses of its principal officers and agents within the State. Upon receipt of a complete and valid application, the
State Tax Assessor will issue a certificate to the shipper. No person may act as a shipper until that certificate is issued
to him. The certificate shall not be deemed a license within the meaning of that term in the Maine Administrative Procedure
Act, Title 5, chapter 375.
[1985, c. 753, § § 14, 15 (new).]
5. Tax deducted from selling price. A shipper who purchases, ships, receives, processes, handles or sells potatoes grown by another and pays, or becomes liable
to pay, the tax imposed under this section shall charge and collect from the person from whom the potatoes were acquired an
amount equal to 12 the rate of tax imposed under subsection 1, to be deducted or otherwise collected from the purchase price
for all potatoes subject to the tax which are purchased, shipped, received, processed, handled or sold by the shipper.
[1985, c. 753, § § 14, 15 (new).]
6. Records and reports. Every shipper shall, on or before the last day of each month, report to the State Tax Assessor the quantity of potatoes
received, sold or shipped by the shipper during the preceding calendar month and any additional information that the State
Tax Assessor determines pertinent, on forms furnished by the State Tax Assessor. At the time of filing the report, each shipper
shall pay to the State Tax Assessor a tax at the rate of $.05 per hundredweight upon all potatoes reported as purchased, sold
or shipped, subject to subsection 1.
[1991, c. 376, §58 (amd).]
7. Inspections. The State Tax Assessor or his duly authorized agent may enter any place of business of any shipper or any car, boat, truck
or other conveyance in which potatoes are to be transported and to inspect books and records of any shipper for the purpose
of determining what potatoes are taxable under this chapter and for the purpose of verifying any statement or return made
by any shipper. The State Tax Assessor may delegate all or part of that authority to agents of the board or of the Commissioner
of Agriculture, Food and Rural Resources.
[1985, c. 753, § § 14, 15 (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 - §4606. Transfers of money received
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 710: POTATO INDUSTRY
§4606. Transfers of money received
Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, must
be transferred to the board in its capacity as an independent agency on a monthly basis and used for all activities of the
board authorized under this chapter. The board shall pay a sum to the State Tax Assessor representing the actual cost incurred
by the State in collecting the taxes, except that the sum paid to the State Tax Assessor for collecting taxes may not be greater
than 5% of the total tax collected annually. Notwithstanding section 4603, subsection 1, money received by the Treasurer
of State under this chapter, including all receipts of taxes levied under section 4605, must be allocated or appropriated
to the board by the Legislature.
[2005, c. 176, §5 (amd).]
1. Collection and enforcement.
[1995, c. 502, Pt. C, §18 (rp).]
2. Board's activities.
[1995, c. 502, Pt. C, §18 (rp).]
div>
Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, may
be appropriated and used for a one-time only transfer of funds to the Seed Potato Board, established by Title 7, chapter 403,
equal to the Seed Potato Board's budget deficit for the fiscal year ending June 30, 1991 or $40,000, whichever is less.
[1991, c. 376, §59 (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
