2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 361: RAILROAD COMPANIES
36 §2625. Return and payment
Part 4: BUSINESS TAXES
§2625. Return and payment
Every railroad company incorporated under the laws of this State or doing business in this State shall file with the State Tax Assessor annually, on or before April 15th, a railroad excise tax return, on a form prescribed by the State Tax Assessor. The tax must be paid in equal installments on the next June 15th, September 15th and December 15th. Except as otherwise provided in subsection 1, the Treasurer of State shall deposit all taxes paid under this chapter into the Multimodal Transportation Fund account established under Title 23, section 4210-B. [2011, c. 649, Pt. E, §5 (AMD).]
1. Railroad Freight Service Quality Fund.
[ 2005, c. 248, §3 (NEW); MRSA T. 36, §2625, sub-§1 (RP) .]
SECTION HISTORY
1983, c. 571, §8 (RPR). 2003, c. 498, §12 (AFF). 2003, c. 498, §9 (AMD). 2005, c. 248, §3 (AMD). 2005, c. 457, §GGG7 (AMD). 2011, c. 649, Pt. E, §5 (AMD). MRSA T. 36, §2625, sub-§1 (AMD).
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