Maine Statutes

§ 36 §194-E — Tribes deemed as acting in a governmental capacity

Maine·Title 36 TAXATION·Part 1 GENERAL PROVISIONS·Ch. 7 UNIFORM ADMINISTRATIVE PROVISIONS
For purposes of Parts 3 and 8 of this Title, the Passamaquoddy Tribe and the Penobscot Nation are deemed to act in a governmental capacity as described in Title 30, section 6208, subsection 3 and not in a business capacity. For purposes of Parts 3 and 8 of this Title, the Houlton Band of Maliseet Indians and the Mi'kmaq Nation are deemed to act in a governmental capacity and not in a business capacity.

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Legislative History

PL 2021, c. 681, Pt. C, §10 (NEW). PL 2025, c. 470, Pt. B, §6 (AMD). PL 2025, c. 470, Pt. B, §7 (AFF).

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