2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 701: BLUEBERRY TAX
36 §4307. Records and reports; payment of tax
Part 7: SPECIAL TAXES
§4307. Records and reports; payment of tax
Every processor or shipper shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of wild blueberries grown, purchased or sold by that processor or shipper during the current season, on forms furnished by the State Tax Assessor. The report must contain the information pertinent to the purchase or sale as the State Tax Assessor prescribes. With the report, each processor or shipper shall forward payment of the tax at the rate of 1 1/2 per pound upon all wild blueberries reported as grown, sold or purchased. [2001, c. 147, §4 (AMD).]
SECTION HISTORY
1971, c. 425, §3 (AMD). 1977, c. 533, §3 (AMD). 1979, c. 378, §28 (AMD). 1979, c. 392, §4 (AMD). 1981, c. 364, §44 (AMD). 1983, c. 836, §6 (AMD). 1997, c. 511, §16 (AMD). 2001, c. 147, §4 (AMD).
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