Maine Revised Statutes > Title 38 > Chapter 33 – Manufacturers, Distributors and Dealers of Beverage Containers
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Terms Used In Maine Revised Statutes > Title 38 > Chapter 33 - Manufacturers, Distributors and Dealers of Beverage Containers
- 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
- Advance health care directive: means an individual instruction from, or a power of attorney for health care by, an individual with capacity. See Maine Revised Statutes Title 18-C Sec. 5-802
- 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
- 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.
- 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.
- 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
- Bag-drop program: means a beverage container recycling program implemented by a redemption center that meets the requirements of rules adopted by the department and that allows a person to drop off beverage containers subject to the requirements of this chapter in a bag or other receptacle at one or more identified locations and to have the corresponding refund placed into an account to be held for the benefit of the person in a manner that allows the person to obtain the refund or a refund receipt within 10 calendar days following the drop-off. See Maine Revised Statutes Title 38 Sec. 3102
- 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
- Capacity: means the ability to have a basic understanding of the diagnosed condition and to understand the significant benefits, risks and alternatives to the proposed health care and the consequences of forgoing the proposed treatment, the ability to make and communicate a health care decision and the ability to understand the consequences of designating an agent or surrogate to make health care decisions. See Maine Revised Statutes Title 18-C Sec. 5-802
- 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
- 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
- Continuance: Putting off of a hearing ot trial until a later time.
- Corporate partner: means a partner that is subject to tax pursuant to chapter 817. See Maine Revised Statutes Title 36 Sec. 5195
- 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
- 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
- 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
- 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
- Final federal adjustment: means a federal adjustment for which the final determination date has passed. See Maine Revised Statutes Title 36 Sec. 5195
- Fraud: Intentional deception resulting in injury to another.
- 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
- Hard cider: means a beverage produced by fermentation of the juice of fruit, including, but not limited to, flavored, sparkling or carbonated cider that contains not less than 1/2 of 1% alcohol by volume and not more than 8. See Maine Revised Statutes Title 38 Sec. 3102
- 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 Health care provider: means an individual licensed, certified or otherwise authorized or permitted by law to provide health care in the ordinary course of business or practice of a profession. See Maine Revised Statutes Title 18-C Sec. 5-802 Indirect 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 IRS: means the United States Internal Revenue Service. See Maine Revised Statutes Title 36 Sec. 5195 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 Manufacturer: means a person that:
A. See Maine Revised Statutes Title 38 Sec. 3102Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72 Nonpoint source: means any source, excluding any source defined as a direct discharge in section 466, that discharges pollutants into the surface or ground waters of the State, including, but not limited to, sources related to agriculture, construction and maintenance of bridges, railways and roads, forest management and commercial, industrial or residential development. See Maine Revised Statutes Title 38 Sec. 410-H 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 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. Parent: means a person who has established a parent-child relationship with the child under Title 19?A, chapter 61 and whose parental rights have not been terminated. See Maine Revised Statutes Title 18-C Sec. 5-102 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: 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. 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 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 Physician: means an individual authorized to practice medicine under Title 32. See Maine Revised Statutes Title 18-C Sec. 5-802 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 Probate: Proving a will 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 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 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 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 38 Sec. 3102Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72