There Is a Newer Version of the Maine Revised Statutes
  1. 2025 Maine Rev. Stat.
  2. 2024 Maine Rev. Stat.
  3. 2023 Maine Rev. Stat.
  4. 2011 Maine Rev. Stat. (here)
  5. View All Versions
View Our Newest Version Here

2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §581-D. Mineral lands subject to an excise tax


36 ME Rev Stat § 581-D (2011 through 125th Legis) What's This?

Part 2: PROPERTY TAXES

Subchapter 2-A: TREE GROWTH TAX LAW

§581-D. Mineral lands subject to an excise tax

Any statutory or constitutional penalty imposed as a result of withdrawal or a change of use, whether imposed before or after January 1, 1984, shall be determined without regard to the presence of minerals, provided that when payment of the penalty is made or demanded, whichever occurs first, there is in effect a state excise tax which applies or would apply to the mining of those minerals. [1987, c. 772, §12 (AMD).]

SECTION HISTORY

1983, c. 776, §1 (NEW). 1987, c. 772, §12 (AMD).

Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.