Maine § 36 §2855 Definitions

Maine Statutes

§ 36 §2855 — Definitions

Maine § 36 §2855

Title 36TAXATION

Part 4BUSINESS TAXES

Ch. 371MINING EXCISE TAX

This text of Maine § 36 §2855 (Definitions) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §2855 (2026).

Text

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

1.The code.

2.Commencement of mining.

3.Exploratory activity.

4.Facilities and equipment.

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.Land.

7.Mine site.

8.Mineral products.

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 pursu

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For the purposes of this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1.
The code.
2.
Commencement of mining.
3.
Exploratory activity.
4.
Facilities and equipment.
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.
Land.
7.
Mine site.
8.
Mineral products.
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.
Mining property.
13.
Municipality.
14.
Net proceeds.
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.
Termination of mining.
17.
Value of facilities and equipment.

Legislative History

PL 1981, c. 711, §10 (NEW). PL 1983, c. 776, §§4,5 (AMD). PL 1985, c. 535, §5 (AMD). PL 1987, c. 504, §3 (AMD). PL 1993, c. 395, §18 (AMD). PL 2025, c. 469, §§18-32 (AMD). PL 2025, c. 469, §44 (AFF).