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Maine Revised Statutes Title 36. Taxation § 2855. Definitions

Current as of January 01, 2025 | Updated by Findlaw Staff

For the purposes of this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1. Repealed. Laws 1987, c. 504, § 3.

2. Repealed. Laws 2025, c. 469, § 18, eff. Sept. 24, 2025.

3. Repealed. Laws 2025, c. 469, § 19, eff. Sept. 24, 2025.

4. Repealed. Laws 2025, c. 469, § 20, eff. Sept. 24, 2025.

5. Gross proceeds. “Gross proceeds” means a mining company's federal gross income from mining, as defined in Section 613 of the Code, in the State.

6. Repealed. Laws 2025, c. 469, § 22, eff. Sept. 24, 2025.

7. Repealed. Laws 2025, c. 469, § 23, eff. Sept. 24, 2025.

8. Repealed. Laws 2025, c. 469, § 24, eff. Sept. 24, 2025.

9. Minerals. “Minerals” means all naturally occurring metallic minerals as defined in Title 38, section 490-MM, subsection 8.

10. Mining. “Mining” has the same meaning as in Title 38, section 490-MM, subsection 11, except that activity described in Title 38, section 490-MM, subsection 11, paragraph D is mining regardless of any exclusion by the Department of Environmental Protection pursuant to Title 38, section 490-NN, subsection 4.

11. Mining company. “Mining company” means a person who engages in mining in the State.

12. Repealed. Laws 2025, c. 469, § 27, eff. Sept. 24, 2025.

13. Repealed. Laws 2025, c. 469, § 28, eff. Sept. 24, 2025.

14. Repealed. Laws 2025, c. 469, § 29, eff. Sept. 24, 2025.

15. Tax year. “Tax year” means an accounting period that is the same as the taxpayer's taxable year for federal income tax purposes.

16. Repealed. Laws 2025, c. 469, § 31, eff. Sept. 24, 2025.

17. Repealed. Laws 2025, c. 469, § 32, eff. Sept. 24, 2025.

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Cite this article: FindLaw.com - Maine Revised Statutes Title 36. Taxation § 2855. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/me/title-36-taxation/me-rev-st-tit-36-sect-2855/

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