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Maine Revised Statutes Title 36. Taxation § 4602. Definitions

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

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings.

1. Board. “Board” means the Maine Potato Board.

2. Dealer. “Dealer” means any person, defined as a dealer under Title 7, section 1012, who is licensed as a dealer under Title 7, section 1015.

3. District. “District” means each one of the geographical divisions of the State as follows:

A. District 1: Connor, Cyr Plantation, Eagle Lake, Fort Kent, Fort Kent Mills, Frenchville, Grand Isle, Hamlin, Keegan, Lille, Madawaska, New Canada, New Sweden, Perham, Sinclair, Soldier Pond, St. Agatha, St. David, St. Francis, St. John, Stockholm, TR 17, Van Buren, Wallagrass, Westmanland, Woodland and Winterville;

B. District 2: Ashland, Caribou, Castle Hill, Caswell, Chapman, Crouseville, Easton, Fort Fairfield, Garfield Plantation, Limestone, Mapleton, Nashville Plantation, Portage Lake, Presque Isle, Wade and Washburn; and

C. District 3: All municipalities and townships in the State not included in Districts 1 and 2.

D. Repealed. Laws 2019, c. 6, § 2, eff. Sept. 19, 2019.

E. Repealed. Laws 2019, c. 6, § 3, eff. Sept. 19, 2019.

4. Potatoes. “Potatoes” means and includes all potatoes, whether graded or ungraded, including all potatoes sold for processing into food or animal feed.

5. Processing grower. “Processing grower” means any grower of potatoes destined for sale to a processor.

6. Processor. “Processor” means any person, defined as a processor under Title 7, section 1012, who is licensed as a processor under Title 7, section 1015.

7. Seed grower. “Seed grower” means any grower of potatoes destined for sale as seed.

8. Shipment. “Shipment” shall be deemed to take place when potatoes are located within the State in a car, boat, truck or other conveyance in which potatoes are to be transported.

9. Shipper. “Shipper” means any person engaged in the business of any of the following:

A. Agent or broker, by selling or distributing potatoes in commerce for or on behalf of growers or others, or by negotiating sales of potatoes in commerce for or on behalf of the seller or the purchaser, respectively;

B. Dealer;

C. Processor;

D. Grower, only when selling potatoes to anyone other than the parties set forth in paragraph A, B or C.

10. Tablestock grower. “Tablestock grower” means any grower of potatoes destined for fresh market sale.

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Cite this article: FindLaw.com - Maine Revised Statutes Title 36. Taxation § 4602. Definitions - last updated January 01, 2025 | https://codes.findlaw.com/me/title-36-taxation/me-rev-st-tit-36-sect-4602/

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