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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
36 §2722. Annual tax

Universal Citation:
36 ME Rev Stat § 2722 (2012 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 4: BUSINESS TAXES

§2722. Annual tax

An excise tax is imposed upon the privilege of using one's land in commercial forestry enterprise in this State. The tax shall be levied upon owners of commercial forest land and shall be apportioned according to the formula specified in section 2723-A. The State, municipalities and the Federal Government are not subject to this tax. [1987, c. 362, §1 (AMD).]

SECTION HISTORY

1985, c. 514, §2 (NEW). 1987, c. 362, §1 (AMD).

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