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2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 721: MILK HANDLING FEE
36 §4903. Credit or refund for fee paid for packaged milk


36 ME Rev Stat § 4903 (2011 through 125th Legis) What's This?

Part 7: SPECIAL TAXES

§4903. Credit or refund for fee paid for packaged milk

1. Credit or refund allowed. A handler or handler's designee may claim a credit or refund for a fee paid pursuant to this chapter on packaged milk that is subsequently exported from this State by a customer of the handler or the handler's designee for sale out of state.

[ 2011, c. 125, §3 (NEW) .]

2. Handler's claim for credit or refund. A handler claiming a credit or refund under subsection 1 must file a claim with the assessor. The credit or refund must be claimed on the report required under section 4902, subsection 5. A handler may not claim a credit or refund under this section for any sales occurring before October 1, 2011.

[ 2011, c. 125, §3 (NEW) .]

3. Designee's claim for credit or refund. A handler's designee claiming a credit or refund under subsection 1 must file a claim with the assessor. The credit or refund must be claimed on a report required under section 4902, subsection 5 or other form as prescribed by the assessor. A handler's designee may not claim a credit or refund under this section for any sales occurring before October 1, 2011.

[ 2011, c. 125, §3 (NEW) .]

SECTION HISTORY

2011, c. 125, §3 (NEW).

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