Terms Used In Maine Revised Statutes > Title 18-C > Article 5 > Part 9 - Maine Uniform Power of Attorney Act

• Account-based bulk processing program: means a beverage container recycling program implemented by a redemption center or pick-up agent that meets the requirements of rules adopted by the department, is approved by the department, consolidates beverage containers subject to the requirements of this chapter through bulk sorting, collects data regarding each container sorted, provides electronic data reports specifying the number of containers sorted by universal product code along with information regarding the container brand, redemption location and container material type to support an accounting of deposits, fees and material weight and prepares the sorted containers for sale to recyclers. See Maine Revised Statutes Title 38 Sec. 3102
• Administrative adjustment request: means an administrative adjustment request filed by a partnership pursuant to the Code, Section 6227. See Maine Revised Statutes Title 36 Sec. 5195
• Agent: includes an original agent, coagent, successor agent and a person to whom an agent's authority is delegated. See Maine Revised Statutes Title 18-C Sec. 5-902
• Agriculture: means the production, keeping or maintenance for sale or lease of plants or animals, including, but not limited to, forages and sod crops, grains and seed crops, dairy animals and dairy products, poultry and poultry products, livestock, fruits and vegetables and ornamental and greenhouse products. See Maine Revised Statutes Title 38 Sec. 436-A
• Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
• Amortization: Paying off a loan by regular installments.
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appellate: About appeals; an appellate court has the power to review the judgement of another lower court or tribunal.
• Arrest: Taking physical custody of a person by lawful authority.
• Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
• Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
• Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
• Audited partnership: means a partnership subject to a partnership-level audit resulting in a federal adjustment. See Maine Revised Statutes Title 36 Sec. 5195
• Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
• Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. ^{Source: OCC}
• Best management practice guidelines: means recommended techniques or procedures or a combination of techniques or procedures that are determined by the appropriate agency identified in section 410?J to be the most effective practicable means of preventing or reducing pollution generated by nonpoint sources. See Maine Revised Statutes Title 38 Sec. 410-H
• Beverage: means beer, ale or other drink produced by fermenting malt, spirits, wine, hard cider, wine coolers, soda or noncarbonated water and all nonalcoholic carbonated or noncarbonated drinks in liquid form and intended for internal human consumption, except for unflavored rice milk, unflavored soymilk, milk and dairy-derived products. See Maine Revised Statutes Title 38 Sec. 3102
• Beverage container: means a bottle, can, jar or other container made of glass, metal or plastic that has been sealed by a manufacturer and at the time of sale contains 4 liters or less of a beverage. See Maine Revised Statutes Title 38 Sec. 3102
• Claim: includes a claim against an individual or conservatorship estate, whether arising in contract, tort or otherwise. See Maine Revised Statutes Title 18-C Sec. 5-102
• Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
• Commingling agreement: means an agreement between 2 or more initiators of deposit allowing the beverage containers for which they have initiated deposits to be commingled by dealers and redemption centers, as described in section 3107. See Maine Revised Statutes Title 38 Sec. 3102
• Commingling group: includes the State, through the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations, which, pursuant to section 3107, is deemed to be managing returned containers for which the State has initiated deposits in a commingling program pursuant to a qualified commingling agreement, but does not include the commingling cooperative. See Maine Revised Statutes Title 38 Sec. 3102
• Commissioner: means the Commissioner of Environmental Protection. See Maine Revised Statutes Title 38 Sec. 3102
• Common law: The legal system that originated in England and is now in use in the United States. It is based on judicial decisions rather than legislative action.
• Composite return: means a Maine income tax return filed by a partnership or pass-through entity on behalf of some or all of its partners, beneficiaries or shareholders under rules adopted by the assessor. See Maine Revised Statutes Title 36 Sec. 5195
• Conservator: includes a coconservator. See Maine Revised Statutes Title 18-C Sec. 5-102
• Consumer: means an individual who purchases a beverage in a beverage container for use or consumption. See Maine Revised Statutes Title 38 Sec. 3102
• Contract: A legal written agreement that becomes binding when signed.
• Conviction: A judgement of guilt against a criminal defendant.
• cooperative: means the entity established pursuant to section 3107, subsection 3?B to manage the collection of all beverage containers subject to the requirements of this chapter under a single commingling program. See Maine Revised Statutes Title 38 Sec. 3102
• Corporate partner: means a partner that is subject to tax pursuant to chapter 817. See Maine Revised Statutes Title 36 Sec. 5195
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Counterclaim: A claim that a defendant makes against a plaintiff.
• Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
• Dealer: means a person who sells, offers to sell or engages in the sale of beverages in beverage containers to a consumer, including, but not limited to, an operator of a vending machine containing beverages in beverage containers. See Maine Revised Statutes Title 38 Sec. 3102
• Deed: The legal instrument used to transfer title in real property from one person to another.
• Department: means the Department of Environmental Protection. See Maine Revised Statutes Title 38 Sec. 3102
• Dependent: A person dependent for support upon another.
• Deposition: An oral statement made before an officer authorized by law to administer oaths. Such statements are often taken to examine potential witnesses, to obtain discovery, or to be used later in trial.
• Direct partner: means a partner that holds an interest directly in a partnership or pass-through entity. See Maine Revised Statutes Title 36 Sec. 5195
• Distributor: means a person who engages in the sale of beverages in beverage containers to a dealer in this State and includes a manufacturer who engages in such sales. See Maine Revised Statutes Title 38 Sec. 3102
• Domestic partner: means one of 2 unmarried adults who are domiciled together under long-term arrangements that evidence a commitment to remain responsible indefinitely for each other's welfare. See Maine Revised Statutes Title 1 Sec. 72
• Electronic: means relating to technology having electrical, digital, magnetic, wireless, optical, electromagnetic or similar capabilities. See Maine Revised Statutes Title 18-C Sec. 5-902
• Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) ^{Source: OCC}
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Escrow: Money given to a third party to be held for payment until certain conditions are met.
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Exempt partner: means a partner that is subject to the tax imposed by chapter 819 or exempt from the taxes imposed by chapters 803, 809 and 817, except to the extent of unrelated business taxable income. See Maine Revised Statutes Title 36 Sec. 5195
• Federal adjustment: means an adjustment to an item or amount determined under the Code that affects the computation of a taxpayer's Maine tax liability resulting from a partnership-level audit or other action by the IRS or an amended federal return, refund claim or administrative adjustment request filed by a taxpayer. See Maine Revised Statutes Title 36 Sec. 5195
• Federal adjustments report: means a method or form required by the assessor for use by a taxpayer to report final federal adjustments, including an amended tax return and an information return. See Maine Revised Statutes Title 36 Sec. 5195
• Federal partnership representative: means the person designated by a partnership or appointed by the IRS to act on behalf of a partnership pursuant to the Code, Section 6223(a) for the reviewed year. See Maine Revised Statutes Title 36 Sec. 5195
• Fiduciary: A trustee, executor, or administrator.
• Final federal adjustment: means a federal adjustment for which the final determination date has passed. See Maine Revised Statutes Title 36 Sec. 5195
• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• Fraud: Intentional deception resulting in injury to another.
• Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
• Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
• Good faith: means honesty in fact. See Maine Revised Statutes Title 18-C Sec. 5-902
• Great pond: means any inland body of water which in a natural state has a surface area in excess of 10 acres and any inland body of water artificially formed or increased which has a surface area in excess of 30 acres except for the purposes of this article, where the artificially formed or increased inland body of water is completely surrounded by land held by a single owner. See Maine Revised Statutes Title 38 Sec. 436-A
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• Guardian: includes a coguardian but does not include a guardian ad litem. See Maine Revised Statutes Title 18-C Sec. 5-102
• High-value agricultural land: means land that has a high value for agricultural use, as determined in accordance with rules adopted by the Department of Agriculture, Conservation and Forestry, in consultation with the department and the Governor's Energy Office. See Maine Revised Statutes Title 38 Sec. 3201
• in the State: means within the exterior limits of the State and includes all territory within these limits owned by or ceded to the United States of America. See Maine Revised Statutes Title 38 Sec. 3102
• in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
• Incapacity: means inability of an individual to effectively manage property or business affairs because the individual: