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the Maine Revised Statutes
2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 701: BLUEBERRY TAX
36 §4303. Rate of tax
Universal Citation:
36 ME Rev Stat § 4303 (2012 through 125th Legis)
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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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