Maine Statutes
§ 36 §1112-B — Mineral lands subject to an excise tax
Any statutory or constitutional penalty imposed as a result of withdrawal or a change of use, whether imposed before or after January 1, 1984, shall be determined without regard to the presence of minerals, provided that when payment of the penalty is made or demanded, whichever occurs first, there is in effect a state excise tax which applies or would apply to the mining of those minerals.
Free access — add to your briefcase to read the full text and ask questions with AI
Maine § 36 §1112-B (Mineral lands subject to an excise tax) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 1983, c. 776, §3 (NEW). PL 1987, c. 772, §19 (AMD).
Nearby Sections
4
§ 36 §1112
Recapture penalty§ 36 §1112-A
Mineral lands§ 36 §1112-B
Mineral lands subject to an excise tax§ 36 §1112-C
Recapture penalty