2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 701: BLUEBERRY TAX
36 §4303-A. Additional tax
Part 7: SPECIAL TAXES
§4303-A. Additional tax
There is levied and imposed an additional 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 berries are processed, and may not be deducted from the purchase price or collected from the seller under section 4306. [2001, c. 147, §2 (AMD).]
SECTION HISTORY
1971, c. 425, §1 (NEW). 1979, c. 392, §2 (AMD). 1983, c. 836, §4 (AMD). 1989, c. 29, §3 (AMD). 1997, c. 511, §12 (AMD). 2001, c. 147, §2 (AMD).
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