Maine Statutes

§ 36 §581-D — Mineral lands subject to an excise tax

Maine § 36 §581-D
JurisdictionMaine
Title 36TAXATION
Part 2PROPERTY TAXES
Ch. 105CITIES AND TOWNS

This text of Maine § 36 §581-D (Mineral lands subject to an excise tax) 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 §581-D (2026).

Text

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.

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Legislative History

PL 1983, c. 776, §1 (NEW). PL 1987, c. 772, §12 (AMD).

Nearby Sections

8
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Bluebook (online)
Maine § 36 §581-D, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A7581-D.