Maine Revised Statutes > Title 36 > Part 8 – Income Taxes
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Terms Used In Maine Revised Statutes > Title 36 > Part 8 - Income Taxes
- 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
- Adjourn: A motion to adjourn a legislative chamber or a committee, if passed, ends that day's session.
- 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
- Adult: means an individual at least 18 years of age or an emancipated individual under 18 years of age. See Maine Revised Statutes Title 18-C Sec. 5-102
- 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.
- Affiliated group: means a group of 2 or more financial institutions in which more than 50% of the voting interest of each member financial institution is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member financial institutions. See Maine Revised Statutes Title 36 Sec. 5206-D
- Affiliated group: means a group of 2 or more corporations in which more than 50% of the voting stock of each member corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member corporations. See Maine Revised Statutes Title 36 Sec. 5102
- Agent: means an individual with capacity designated in a power of attorney for health care to make a health care decision for the individual granting the power. See Maine Revised Statutes Title 18-C Sec. 5-802
- 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
- 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.
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- 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
- 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
- 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
- Billing address: means the location indicated in the books and records of the taxpayer on the first day of the taxable year or on a later date in the taxable year when the customer relationship began as the address where any notice, statement or bill relating to a customer's account is mailed. See Maine Revised Statutes Title 36 Sec. 5206-D
- 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
- Board: means the Employee Suggestion System Board established in subsection 3. See Maine Revised Statutes Title 5 Sec. 651
- Borrower or credit card holder located in this State: means :
A. See Maine Revised Statutes Title 36 Sec. 5206-Dbottle: means to package spirits, wine or malt liquor for sale in containers. See Maine Revised Statutes Title 28-A Sec. 2 Brewery: means a person that engages in the activities under either paragraph A or B, or both:
A. See Maine Revised Statutes Title 28-A Sec. 2Bureau: means the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations. See Maine Revised Statutes Title 28-A Sec. 2 Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111 Center: means a community-based area health education center that is designated in accordance with section 12857 or that exists on the effective date of this chapter and contracts with the system. See Maine Revised Statutes Title 20-A Sec. 12851 Chained Consumer Price Index: means the average over a 12-month period of the most recently published Chained Consumer Price Index, not seasonally adjusted, published monthly by the Bureau of Labor Statistics, United States Department of Labor designated as the "Chained Consumer Price Index for All Urban Consumers-United States City Average" as of the date the assessor determines the cost-of-living adjustment pursuant to section 5403. See Maine Revised Statutes Title 36 Sec. 5402 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 Commercial domicile: means the place from which trade or business is principally managed and directed. See Maine Revised Statutes Title 36 Sec. 5206-D 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 Commission: means the State Liquor and Lottery Commission established in Title 5, section 12004?G, subsection 14. See Maine Revised Statutes Title 28-A Sec. 2 Commissioner: means the Commissioner of Agriculture, Conservation and Forestry and the commissioner's agents. See Maine Revised Statutes Title 7 Sec. 502 Compensation: includes amounts paid to an employee-leasing company for leased employees and amounts paid to a temporary services company for temporary employees, pursuant to a contract between the taxpayer and an employee-leasing company or temporary services company. See Maine Revised Statutes Title 36 Sec. 5206-D Compensation: includes amounts paid to an employee-leasing company for leased employees and amounts paid to a temporary services company for temporary employees, pursuant to a contract between the taxpayer and an employee-leasing company or temporary services company. See Maine Revised Statutes Title 36 Sec. 5210 Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant. 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 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: means any business entity subject to income taxation as a corporation under the laws of the United States, except the following:
A. See Maine Revised Statutes Title 36 Sec. 5102County legislative delegation: means all state legislators whose legislative districts, in whole or in part, lie within the boundaries of a county. See Maine Revised Statutes Title 30-A Sec. 1 Credit card: means a credit, travel or entertainment card. See Maine Revised Statutes Title 36 Sec. 5206-D 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 Decedent: A deceased person. Department: means the Department of Environmental Protection. See Maine Revised Statutes Title 38 Sec. 3102 Department: means the Department of Education. See Maine Revised Statutes Title 20-A Sec. 1 Department: means the Department of Agriculture, Conservation and Forestry. See Maine Revised Statutes Title 7 Sec. 502 Dependent: A person dependent for support upon another. 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 Distillery: means a person that engages in the activities under either paragraph A or B, or both:
A. See Maine Revised Statutes Title 28-A Sec. 2Distributor: 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 Donee: The recipient of a gift. 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 Employee-leasing company: means a business that contracts with client companies to supply workers to perform services for client companies, except that the term "employee-leasing company" does not include private employment agencies that provide workers to client companies on a temporary help basis. See Maine Revised Statutes Title 36 Sec. 5206-D Employee-leasing company: means a business that contracts with client companies to supply workers to perform services for the client companies, except that the term "employee-leasing company" does not include private employment agencies that provide workers to client companies on a temporary help basis. See Maine Revised Statutes Title 36 Sec. 5210 Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs. 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. Ex officio: Literally, by virtue of one's office. Executor: A male person named in a will to carry out the decedent 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 Financial institution: means :
A. See Maine Revised Statutes Title 36 Sec. 5206-DFiscal year: means an accounting period of 12 months ending on the last day of any month except December, or an accounting period of more or less than 12 months, which period is employed as the fiscal year of the taxpayer for the United States income tax purposes. See Maine Revised Statutes Title 36 Sec. 5102 Forbearance: A means of handling a delinquent loan. A Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC Fraud: Intentional deception resulting in injury to another. Good faith: means honesty in fact. See Maine Revised Statutes Title 18-C Sec. 5-902 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. Hazardous substance: means any substance or mixture of substances which is toxic, corrosive, an irritant, strong sensitizer, flammable, or which generates pressure through decomposition, heat or other means and which may cause substantial personal injury or illness during any customary or reasonable anticipated handling or use including reasonably foreseeable ingestion by children and also means any radioactive substance, if, with respect to such substance as used in a particular class of article or as packaged, the commissioner determines by regulation that the substance is sufficiently hazardous to require labeling in accordance with this subchapter in order to protect the public health. See Maine Revised Statutes Title 7 Sec. 502 Health care: means any care, treatment, service or procedure to maintain, diagnose or otherwise affect an individual's physical or mental condition. See Maine Revised Statutes Title 18-C Sec. 5-802 Health care decision: means a decision made by an individual with capacity or by the individual's agent, guardian or surrogate regarding the individual's health care, including:
A. See Maine Revised Statutes Title 18-C Sec. 5-802Health care institution: means an institution, facility or agency licensed, certified or otherwise authorized or permitted by law to provide health care in the ordinary course of business. See Maine Revised Statutes Title 18-C Sec. 5-802 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 Incapacity: means inability of an individual to effectively manage property or business affairs because the individual:
A. See Maine Revised Statutes Title 18-C Sec. 5-902Indirect partner: means a partner in a partnership or pass-through entity that itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity. See Maine Revised Statutes Title 36 Sec. 5195 initiator: means a manufacturer, distributor or other person who initiates a deposit on a beverage container under section 3103. See Maine Revised Statutes Title 38 Sec. 3102 Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury. Insurance companies: means companies that are subject to tax under chapter 357 or that would be subject to tax under chapter 357 if the insurance business conducted by such companies were conducted in this State. See Maine Revised Statutes Title 36 Sec. 5102 Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes. 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 IRS: means the United States Internal Revenue Service. See Maine Revised Statutes Title 36 Sec. 5195 Label: means a display of written, printed or graphic matter upon or attached to the immediate package or container of any substance; and a requirement made by or under authority of this subchapter that any word, statement or other information appear on the label shall not be considered to be complied with unless such word, statement or other information also appears on the outside container or wrapper, if any there be, unless it is easily legible through the outside container or wrapper, and on all accompanying literature where there are directions for use, written or otherwise. See Maine Revised Statutes Title 7 Sec. 502 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 Laws of the United States: means the Code, as defined in section 111, subsection 1?A, and other provisions of the laws of the United States relating to federal income taxes as of the date specified in section 111, subsection 1?A. See Maine Revised Statutes Title 36 Sec. 5102 Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff. Leased employee: means an individual who performs services for a client company pursuant to a contract between the client company and an employee-leasing company. See Maine Revised Statutes Title 36 Sec. 5206-D Leased employee: means an individual who performs services for a client company pursuant to a contract between the client company and an employee-leasing company. See Maine Revised Statutes Title 36 Sec. 5210 Legatee: A beneficiary of a decedent Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity. Licensee: includes , but is not limited to, agency liquor stores and certificate of approval holders. See Maine Revised Statutes Title 28-A Sec. 2 Lien: A claim against real or personal property in satisfaction of a debt. Liquor: means spirits, wine, malt liquor or hard cider, or any substance containing liquor, intended for human consumption, that contains more than 1/2 of 1% of alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2 Loan: includes participations, syndications and leases treated as loans for federal income tax purposes. See Maine Revised Statutes Title 36 Sec. 5206-D Maine adjusted gross income: means , for a resident individual, the federal adjusted gross income of that individual, as modified by section 5122. See Maine Revised Statutes Title 36 Sec. 5102 Maine assets: means a financial institution's total end-of-year assets required to be reported pursuant to the laws of the United States on Internal Revenue Service Form 1120, 1120S, 1065 or any other Internal Revenue Service form used to report end-of-year assets or, in the case of an entity with a single owner that may be disregarded as an entity separate from its owner pursuant to Internal Revenue Service regulations, the financial institution's total end-of-year assets determined as if the entity were required to file Internal Revenue Service Form 1065, multiplied by the fraction obtained pursuant to Maine Revised Statutes Title 36 Sec. 5206-D Maine net income: means , for any taxable year, a financial institution's net income or loss per books required to be reported pursuant to the laws of the United States on Internal Revenue Service Form 1120, 1120S, 1065 or any other Internal Revenue Service form used to report net income or loss per books or, in the case of an entity with a single owner that may be disregarded as an entity separate from its owner pursuant to Internal Revenue Service regulations, the financial institution's net income or loss per books determined as if the entity were required to file Internal Revenue Service Form 1065, and apportioned to this State under Maine Revised Statutes Title 36 Sec. 5206-D Maine net income: means , for any taxable year for any corporate taxpayer, the taxable income of that taxpayer for that taxable year under the laws of the United States as modified by section 5200?A and apportionable to this State under chapter 821. See Maine Revised Statutes Title 36 Sec. 5102 Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72 Malt liquor: means liquor:
A. See Maine Revised Statutes Title 28-A Sec. 2Manufacturer: means a person that:
A. See Maine Revised Statutes Title 38 Sec. 3102Manufacturer: means a person who distills, rectifies, brews, ferments, bottles or otherwise produces liquor. See Maine Revised Statutes Title 28-A Sec. 2 Membership: means active participation in the program of a school from the date of enrollment to the time the student withdraws or is absent from the school for 10 consecutive days for reasons other than illness. See Maine Revised Statutes Title 20-A Sec. 15001 Merchant discount: means the fee or negotiated discount charged to a merchant by the taxpayer for privilege of participating in a program when a credit card is accepted in payment for merchandise or services sold to the card holder. See Maine Revised Statutes Title 36 Sec. 5206-D Minor: means a person who has not reached the age of 21 years. See Maine Revised Statutes Title 28-A Sec. 2 Minority: when used in reference to age shall mean under the age of 18. See Maine Revised Statutes Title 1 Sec. 72 misbranded: as used in this chapter or chapter 103 applies to all articles of commercial feeding stuff, commercial fertilizer or food, the package or label of which bears any statement, design or device regarding such article, or the ingredients or substances contained therein, that is false or misleading in any particular or that is falsely branded in any particular. See Maine Revised Statutes Title 7 Sec. 484 misbranded package of a hazardous substance: means a hazardous substance in a container intended or suitable for household use unless the product bears a label with the information specified in section 507, except as otherwise provided by or pursuant to this subchapter. See Maine Revised Statutes Title 7 Sec. 502 Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72 Mortgage: The written agreement pledging property to a creditor as collateral for a loan. Mortgagee: The person to whom property is mortgaged and who has loaned the money. Mortgagor: The person who pledges property to a creditor as collateral for a loan and who receives the money. Municipality: means a city, town or plantation. See Maine Revised Statutes Title 28-A Sec. 2 Nonrefillable: means a beverage container that, after being used by a consumer, is not to be reused as a beverage container by a manufacturer. See Maine Revised Statutes Title 38 Sec. 3102 Nonresident estate or trust: shall mean an estate or trust which is not a resident estate or trust. See Maine Revised Statutes Title 36 Sec. 5102 Nonresident individual: shall mean an individual who is not a resident individual. See Maine Revised Statutes Title 36 Sec. 5102 Nonresident partner: means an individual, trust or estate partner that is not a resident partner. See Maine Revised Statutes Title 36 Sec. 5195 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 Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period. Operator of a vending machine: means an owner of a vending machine, the person who refills it or the owner or lessee of the property upon which it is located. See Maine Revised Statutes Title 38 Sec. 3102 Oversight: Committee review of the activities of a Federal agency or program. Participation: means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. See Maine Revised Statutes Title 36 Sec. 5206-D Partner: means a person that holds an interest directly or indirectly in a partnership or pass-through entity. See Maine Revised Statutes Title 36 Sec. 5195 Partnership: means an entity subject to taxation under the Code, Subtitle A, Chapter 1, Subchapter K other than a financial institution subject to tax pursuant to chapter 819. See Maine Revised Statutes Title 36 Sec. 5195 Partnership-level audit: means an examination by the IRS at the partnership level pursuant to the Code, Subtitle F, Chapter 63, Subchapter C that results in federal adjustments. See Maine Revised Statutes Title 36 Sec. 5195 Pass-through entity: means an entity, other than a partnership, that is not subject to tax under chapter 817 or 819. See Maine Revised Statutes Title 36 Sec. 5195 Permanent incapacity: means a guardian or conservator has been appointed by a court of competent jurisdiction to manage the affairs of an office holder. See Maine Revised Statutes Title 30-A Sec. 1 Person: means an individual, partnership, corporation or other legal entity. See Maine Revised Statutes Title 38 Sec. 3102 Person: means an individual, partnership, corporation, firm, association or other legal entity. See Maine Revised Statutes Title 28-A Sec. 2 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 Person: means an individual, corporation, business trust, estate, trust, partnership, limited liability company, association, joint venture, public corporation, government or governmental subdivision, agency or instrumentality or any other legal or commercial entity. See Maine Revised Statutes Title 18-C Sec. 5-902 Person: means and includes any corporation, association, copartnership or one or more individuals. See Maine Revised Statutes Title 7 Sec. 502 Personal property: All property that is not real property. Pick-up agent: means an initiator of deposit, a distributor or a contracted agent of an initiator of deposit or a distributor that receives redeemed beverage containers from a redemption center and transports those containers for recycling. See Maine Revised Statutes Title 38 Sec. 3102 Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC Power of attorney: means a writing or other record that grants authority to an agent to act in the place of the principal, whether or not the term "power of attorney" is used. See Maine Revised Statutes Title 18-C Sec. 5-902 Premises: means the property of the dealer or the dealer's lessor on which a sale is made. See Maine Revised Statutes Title 38 Sec. 3102 Premises: includes the place where an incorporated civic organization sells or serves spirits, wine and malt liquor under a license obtained under section 1071. See Maine Revised Statutes Title 28-A Sec. 2 Presently exercisable general power of appointment: includes a power of appointment not exercisable until the occurrence of a specified event, the satisfaction of an ascertainable standard or the passage of a specified period only after the occurrence of the specified event, the satisfaction of the ascertainable standard or the passage of the specified period. See Maine Revised Statutes Title 18-C Sec. 5-902 Principal: means an individual who grants authority to an agent in a power of attorney. See Maine Revised Statutes Title 18-C Sec. 5-902 principal base of operations: means the place of more or less permanent nature from which the property is regulated, directed or controlled. See Maine Revised Statutes Title 36 Sec. 5206-D Probate: Proving a will professional advisor: includes , but is not limited to, a person that renders medical, financial, legal, accounting, insurance, fiduciary or investment services. See Maine Revised Statutes Title 36 Sec. 5102 Property: means anything that may be the subject of ownership, whether real or personal or legal or equitable, or any interest or right therein. See Maine Revised Statutes Title 18-C Sec. 5-902 Proprietary information: means information that is a trade secret or production, commercial or financial information the disclosure of which would impair the competitive position of the submittor and would make available information not otherwise publicly available. See Maine Revised Statutes Title 38 Sec. 3102 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 estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72 recycle: means a series of activities by which material that has reached the end of its current use is processed into material for use in the production of new products. See Maine Revised Statutes Title 38 Sec. 3102 Redemption center: means a place of business that deals in acceptance of empty returnable beverage containers from either consumers or from dealers, or both, and that is licensed under section 3113. See Maine Revised Statutes Title 38 Sec. 3102 Refillable: means a beverage container that, after being used by a consumer, is to be reused as a beverage container at least 5 times by a manufacturer. See Maine Revised Statutes Title 38 Sec. 3102 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 Regular place of business: means an office at which the taxpayer carries on its business in a regular and systematic manner and that is continuously maintained, occupied and used by employees of the taxpayer. See Maine Revised Statutes Title 36 Sec. 5206-D Resident estate or trust: shall mean :
A. See Maine Revised Statutes Title 36 Sec. 5102Resident individual: means an individual:
A. See Maine Revised Statutes Title 36 Sec. 5102Resident partner: means a partner that is a resident individual or a resident estate or trust under this Part
[PL 2019, c. See Maine Revised Statutes Title 36 Sec. 5195 A. See Maine Revised Statutes Title 18-C Sec. 5-902Small distillery: means a person that engages in the activities under either paragraph A or B, or both:
A. See Maine Revised Statutes Title 28-A Sec. 2Small winery: means a person that ferments and ages:
A. See Maine Revised Statutes Title 28-A Sec. 2Spirits: means any liquor produced by distillation or, if produced by any other process, strengthened or fortified by the addition of spirits of any kind. See Maine Revised Statutes Title 28-A Sec. 2 Spirits supplier: means a person that provides spirits for sale by the bureau in the State, including:
A. See Maine Revised Statutes Title 28-A Sec. 2State: means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States or any foreign country. See Maine Revised Statutes Title 36 Sec. 5206-D State: means any state of the United States, District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. See Maine Revised Statutes Title 36 Sec. 5210 State: includes an Indian tribe or band recognized by federal law or formally acknowledged by a state. See Maine Revised Statutes Title 18-C Sec. 5-102 State partnership representative: means a partnership's federal partnership representative for the reviewed year unless the partnership designates in writing another person as its state partnership representative. See Maine Revised Statutes Title 36 Sec. 5195 Statute: A law passed by a legislature. Stocks and bonds: means stocks, bonds, mutual funds and all other types of securities and financial instruments, whether held directly, indirectly or in any other manner. See Maine Revised Statutes Title 18-C Sec. 5-902 Surrogate: means an individual with capacity, other than a patient's agent or guardian, authorized under this Part to make health care decisions as provided in section 5?806. See Maine Revised Statutes Title 18-C Sec. 5-802 Syndication: means an extension of credit in which 2 or more persons fund that credit and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount. See Maine Revised Statutes Title 36 Sec. 5206-D System: means the Employee Suggestion System established in subsection 2. See Maine Revised Statutes Title 5 Sec. 651 System: means the Maine Area Health Education Centers System. See Maine Revised Statutes Title 20-A Sec. 12851 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 Taxable corporation: means , for any taxable year, a corporation that has nexus with this State pursuant to section 5200?B, including any corporation with income subject to federal tax under the Code, Section 1374 or 1375, and that has, at any time during that taxable year, realized Maine net income. See Maine Revised Statutes Title 36 Sec. 5102 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 Taxpayer: means a financial institution as defined in subsection 8. See Maine Revised Statutes Title 36 Sec. 5206-D Temporary help: means employee services provided to client companies for a contractual period of less than 12 months. See Maine Revised Statutes Title 36 Sec. 5206-D Temporary help: means employee services provided to client companies for a contractual period of less than 12 months. See Maine Revised Statutes Title 36 Sec. 5210 Temporary services company: means a private employment agency, other than an employee-leasing company, that provides workers to client companies on a temporary help basis. See Maine Revised Statutes Title 36 Sec. 5206-D Temporary services company: means a private employment agency, other than an employee-leasing company, that provides workers to client companies on a temporary help basis. See Maine Revised Statutes Title 36 Sec. 5210 Testimony: Evidence presented orally by witnesses during trials or before grand juries. Tiered partner: means a partner that is a partnership or pass-through entity. See Maine Revised Statutes Title 36 Sec. 5195 Transportation property: means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels and motor vehicles, as well as any equipment or containers attached to those vehicles and vessels, such as rolling stock, barges or trailers. See Maine Revised Statutes Title 36 Sec. 5206-D 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 Tribal member residing on tribal land: means an individual who is a tribal member and:
A. See Maine Revised Statutes Title 36 Sec. 5102Unitary business: means a business activity that is characterized by unity of ownership, functional integration, centralization of management and economies of scale. See Maine Revised Statutes Title 36 Sec. 5206-D Unitary business: means a business activity which is characterized by unity of ownership, functional integration, centralization of management and economies of scale. See Maine Revised Statutes Title 36 Sec. 5102 United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72 Wholesale licensee: means a person licensed by the bureau under section 1401 as an in-state wholesaler. See Maine Revised Statutes Title 28-A Sec. 2 Wholesaler: means a person that engages in the purchase and resale of malt liquor or wine, or both, in sealed bottles, containers or original packages, as prepared for the market by the manufacturer at the place of manufacture, but not for consumption, except during a taste-testing event conducted in accordance with the requirements of this Title. See Maine Revised Statutes Title 28-A Sec. 2 Wine: includes , but is not limited to, hard cider, wine coolers, table wine, still wine, sparkling wine, champagne and fortified wine that do not contain more than 24% alcohol by volume. See Maine Revised Statutes Title 28-A Sec. 2