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2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 701: BLUEBERRY TAX
36 §4303. Rate of tax


36 ME Rev Stat § 4303 (2011 through 125th Legis) What's This?

Part 7: SPECIAL TAXES

§4303. Rate of tax

There is levied and imposed a tax at the rate of 3/4 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).]

SECTION HISTORY

1977, c. 533, §1 (AMD). 1979, c. 392, §1 (AMD). 1983, c. 836, §3 (AMD). 1989, c. 29, §2 (AMD). 1997, c. 511, §11 (AMD). 2001, c. 147, §1 (AMD).

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