Maine Revised Statutes > Title 36 > Part 1 – General Provisions

		Sections
Chapter 7	Uniform Administrative Provisions	111 – 194-E
Chapter 10	Tax Expenditure Review	199-A – 199-D
Chapter 11	Revenue Impact	200

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Terms Used In Maine Revised Statutes > Title 36 > Part 1 - General Provisions

Adult: means a person who has attained the age of 18 years. See Maine Revised Statutes Title 1 Sec. 72
Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
Allegation: something that someone says happened.
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.
Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
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.
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.
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}
board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
Case plan prescription: means a plan developed by the family support team. See Maine Revised Statutes Title 22 Sec. 4092
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
Commissioner: means the Commissioner of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 12 Sec. 1801
Committee: means the joint standing committee of the Legislature having jurisdiction over taxation matters. See Maine Revised Statutes Title 36 Sec. 199-A
Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
Conviction: A judgement of guilt against a criminal defendant.
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.
Custodian: means the person who has legal custody and power over the person of a child. See Maine Revised Statutes Title 22 Sec. 4002
Decedent: A deceased person.
Deed: The legal instrument used to transfer title in real property from one person to another.
Department: means the Department of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 12 Sec. 1801
Department: means the Department of Health and Human Services. See Maine Revised Statutes Title 22 Sec. 1-A
Director: means the Director of the Bureau of Parks and Lands. See Maine Revised Statutes Title 12 Sec. 1801
Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial.
Dismissal: The dropping of a case by the judge without further consideration or hearing. ^Source:
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}
Executive session: A portion of the Senate's daily session in which it considers executive business.
Executor: A male person named in a will to carry out the decedent
Family support team: means a specialized team of professionals evaluating children who are suspected victims of child abuse and neglect as defined in section 4002, subsection 1. See Maine Revised Statutes Title 22 Sec. 4092
Fiduciary: A trustee, executor, or administrator.
Historic site: means any area of land owned, leased or otherwise controlled by the State, with or without buildings, improvements or other structures, that has been classified by the director for public use wholly or primarily because of its historical, archaeological or scientific interest or value. See Maine Revised Statutes Title 12 Sec. 1801
Homeless youth: means a person 21 years of age or younger who is unaccompanied by a parent or guardian and is without shelter where appropriate care and supervision are available, whose parent or legal guardian is unable or unwilling to provide shelter and care or who lacks a fixed, regular and adequate nighttime residence. See Maine Revised Statutes Title 22 Sec. 4099-D
in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. ^{Source: OCC}
lands: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72
Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). ^{Source: OCC}
Legislative session: That part of a chamber's daily session in which it considers legislative business (bills, resolutions, and actions related thereto).
Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
Lien: A claim against real or personal property in satisfaction of a debt.
Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72
Mortgagee: The person to whom property is mortgaged and who has loaned the money.
Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
Oath: A promise to tell the truth.
Oath: includes an affirmation, when affirmation is allowed. See Maine Revised Statutes Title 1 Sec. 72
Oversight: Committee review of the activities of a Federal agency or program.
Parent: means a natural or adoptive parent or a parent established under Title 19?A, chapter 61, unless parental rights have been terminated. See Maine Revised Statutes Title 22 Sec. 4002
Park: means any area of land or an interest in land, with or without improvements, that is acquired by or under the control of the State, managed primarily for public recreation or conservation purposes and classified by the director as a park, including:

A. See Maine Revised Statutes Title 12 Sec. 1801

Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.

Person: means an individual, corporation, facility, institution or agency, public or private. See Maine Revised Statutes Title 22 Sec. 4002

Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111

Personal property: All property that is not real property.

Precedent: A court decision in an earlier case with facts and law similar to a dispute currently before a court. Precedent will ordinarily govern the decision of a later similar case, unless a party can show that it was wrongly decided or that it differed in some significant way.

Probate: Proving a will

Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.

Protocols: means procedures developed for the interaction of the suspected child abuse and neglect committee and family support team. See Maine Revised Statutes Title 22 Sec. 4092

Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.

Quorum: The number of legislators that must be present to do business.

Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

Recourse: An arrangement in which a bank retains, in form or in substance, any credit risk directly or indirectly associated with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the bank's claim on the asset. If a bank has no claim on an asset it has sold, then the retention of any credit risk is recourse. ^{Source: FDIC}

registered mail: when used in connection with any requirement for notice by mail shall mean either registered mail or certified mail. See Maine Revised Statutes Title 1 Sec. 72

Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.

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

Runaway: means an unmarried child under 18 years of age who is absent from the home of a parent or guardian or other lawful placement without the consent of the parent, guardian or lawful custodian. See Maine Revised Statutes Title 22 Sec. 4099-D

Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.

Statute of limitations: A law that sets the time within which parties must take action to enforce their rights.

Subpoena: A command to a witness to appear and give testimony.

Suspected child abuse and neglect committee: means a committee representing public and private community agencies, hospital departments and the department which are directly involved in providing services to suspected victims of child abuse and the victims' families. See Maine Revised Statutes Title 22 Sec. 4092

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

Tax expenditure: means any provision of state law that results in the reduction of tax revenue due to special exclusions, exemptions, deductions, credits, preferential rates or deferral of tax liability. See Maine Revised Statutes Title 36 Sec. 199-A

Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111

Testimony: Evidence presented orally by witnesses during trials or before grand juries.

Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.

Tribal entity: means a business entity:

A. See Maine Revised Statutes Title 36 Sec. 111

Tribal land: means land within the Houlton Band Trust Land, the Passamaquoddy Indian territory or the Penobscot Indian territory. See Maine Revised Statutes Title 36 Sec. 111

Tribal member: means an enrolled member of the Houlton Band of Maliseet Indians, the Passamaquoddy Tribe or the Penobscot Nation. See Maine Revised Statutes Title 36 Sec. 111

Trustee: A person or institution holding and administering property in trust.

United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72

User fees: Fees charged to users of goods or services provided by the government. In levying or authorizing these fees, the legislature determines whether the revenue should go into the treasury or should be available to the agency providing the goods or services.

Venue: The geographical location in which a case is tried.

Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72