Maine Revised Statutes Title 36 Sec. 4308 – Inspection
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Terms Used In Maine Revised Statutes Title 36 Sec. 4308
- Processor: means a person, firm, partnership, association or corporation first engaged in the fresh packing, canning, freezing, pressing, grinding, juicing or dehydrating of wild blueberries whether as owner, agent or otherwise. See Maine Revised Statutes Title 36 Sec. 4302
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Shipper: means a person, firm, partnership, association or corporation engaged in the shipping, transporting, storing, selling or otherwise handling of wild blueberries either in processed form or as fresh fruit, whether as owner, agent or otherwise. See Maine Revised Statutes Title 36 Sec. 4302
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Wild blueberries: means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State. See Maine Revised Statutes Title 36 Sec. 4302
The State Tax Assessor, the assessor’s duly authorized agents, the Commissioner of Agriculture, Conservation and Forestry and the commissioner’s deputies, agents or employees have authority to enter any place of business of any processor or shipper or any car, boat, truck or other conveyance in which wild blueberries are to be or are being transported, including on a public way, and to inspect any books or records of any processor or shipper, or any premises where wild blueberries are stored, handled, transported or merchandised, for the purpose of determining what wild blueberries are taxable under this chapter or for the purpose of determining the truth or falsity of any statement or return made by any processor or shipper. The Commissioner of Agriculture, Conservation and Forestry, or the commissioner’s deputies, agents or employees, shall conduct periodic random inspections of processors and shippers under this section and section 4316, subsection 4. [PL 2019, c. 222, §3 (AMD); PL 2019, c. 222, §7 (AFF).]
SECTION HISTORY
PL 1979, c. 731, §19 (AMD). PL 1997, c. 511, §17 (AMD). PL 2011, c. 657, Pt. W, §6 (REV). PL 2019, c. 222, §3 (AMD). PL 2019, c. 222, §7 (AFF).