Maine Revised Statutes > Title 5 > Part 1 > Chapter 12-A – Maine-Canada Trade Ombudsman
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| § 261 | Office created |
| § 262 | Appointment; term; compensation |
| § 263 | Duties |
Terms Used In Maine Revised Statutes > Title 5 > Part 1 > Chapter 12-A - Maine-Canada Trade Ombudsman
- Adjusted federal gross estate: means a decedent's federal gross estate as modified by Maine elective property and the value of all taxable gifts as defined under the Code, Section 2503 made by the decedent during the one-year period ending on the date of the decedent's death. See Maine Revised Statutes Title 36 Sec. 4102
- Bequest: Property gifted by will.
- Bureau: means the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations. See Maine Revised Statutes Title 28-A Sec. 2
- Cigarette: means a cigarette, as defined in Section 5702 of the Code. See Maine Revised Statutes Title 36 Sec. 4361
- Class A restaurant: means a place that is regularly used for the purpose of providing full meals for the public on the premises, that is equipped with a separate and complete kitchen and that maintains adequate dining room equipment and capacity for preparing and serving full meals upon the premises. See Maine Revised Statutes Title 28-A Sec. 2
- 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
- Conviction: A judgement of guilt against a criminal defendant.
- Crew leader: means a person designated by an owner to supervise an organized crew. See Maine Revised Statutes Title 36 Sec. 4302
- Decedent: A deceased person.
- Delivery sale: means a sale of cigarettes to a consumer in this State when:
A. See Maine Revised Statutes Title 36 Sec. 4361Devise: To gift property by will. Discovery: Lawyers' examination, before trial, of facts and documents in possession of the opponents to help the lawyers prepare for trial. Distributor: means any person engaged in this State in the business of producing or manufacturing cigarettes in this State, importing cigarettes into this State, making delivery sales or making wholesale purchases or sales of cigarettes in this State on which the tax imposed by this chapter has not been paid. See Maine Revised Statutes Title 36 Sec. 4361 Donor: The person who makes a gift. 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 Federal gross estate: means the gross estate of a decedent as determined by the assessor in accordance with the Code. See Maine Revised Statutes Title 36 Sec. 4102 Federal taxable estate: means the taxable estate of a decedent as determined using the applicable provisions of the Code as of the decedent's date of death, except that the state death tax deduction contained in the Code, Section 2058 and the termination provision contained in the Code, Section 2210 must be disregarded. See Maine Revised Statutes Title 36 Sec. 4102 First hauler: means a person, firm, partnership, association or corporation engaged in the transportation of wild blueberries from the field where the berries were harvested. See Maine Revised Statutes Title 36 Sec. 4302 Forgery: The fraudulent signing or alteration of another's name to an instrument such as a deed, mortgage, or check. The intent of the forgery is to deceive or defraud. Source: OCC Gross estate: The total fair market value of all property and property interests, real and personal, tangible and intangible, of which a decedent had beneficial ownership at the time of death before subtractions for deductions, debts, administrative expenses, and casualty losses suffered during estate administration. Grower: means a person, firm, partnership, association or corporation engaged in the growing of wild blueberries and that is not a "processor" as defined in subsection 2. See Maine Revised Statutes Title 36 Sec. 4302 Hotel: means a place where the public obtains sleeping accommodations for consideration and where food is offered for sale to the public, whether or not under one roof. See Maine Revised Statutes Title 28-A Sec. 2 Legacy: A gift of property made by will. Licensed distributor: means a distributor licensed under this chapter. See Maine Revised Statutes Title 36 Sec. 4361 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 Maine elective property: means all property in which a decedent at the time of death had a qualified income interest for life and with respect to which for purposes of determining the tax imposed by this chapter or chapter 575 on the estate of a predeceased spouse of the decedent the federal taxable estate of that predeceased spouse was decreased pursuant to subsection 7, paragraph A or section 4062, subsection 1?B, paragraph B. See Maine Revised Statutes Title 36 Sec. 4102 Maine exclusion amount: means $2,000,000. See Maine Revised Statutes Title 36 Sec. 4102 Maine qualified terminable interest property: means property:
A. See Maine Revised Statutes Title 36 Sec. 4102Maine taxable estate: means the federal taxable estate:
A. See Maine Revised Statutes Title 36 Sec. 4102Majority: when used in reference to age shall mean the age of 18 and over. See Maine Revised Statutes Title 1 Sec. 72 Nonresident: means a natural person domiciled in a jurisdiction other than this State at the time of death. See Maine Revised Statutes Title 36 Sec. 4102 Organized crew: means a group of people working together under the supervision of a crew leader to harvest, pick, rake, possess or remove wild blueberries from the land of an owner. See Maine Revised Statutes Title 36 Sec. 4302 Owner: includes a landowner or leaseholder of land on which wild blueberries are grown and harvested for profit, or the landowner's or leaseholder's authorized agent, and includes a receiver of wild blueberries grown in Canada and purchased from Canadian sellers. See Maine Revised Statutes Title 36 Sec. 4302 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. Permanent record: means a written record which is kept and maintained for not less than 6 years. See Maine Revised Statutes Title 36 Sec. 4302 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 representative: means a personal representative of a decedent or, if there is no personal representative appointed, qualified and acting within this State, any person who is in the actual or constructive possession of any property included in the federal gross estate of the decedent, any Maine elective property or any taxable gifts made during the one-year period ending on the date of the decedent's death. See Maine Revised Statutes Title 36 Sec. 4102 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 Probable cause: A reasonable ground for belief that the offender violated a specific law. 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 Resident: means a natural person domiciled in this State at the time of death. See Maine Revised Statutes Title 36 Sec. 4102 Restaurant: means a place that is regularly used for the purpose of providing food for the public and that has adequate and sanitary kitchen and dining room equipment and capacity for preparing and serving suitable food for the public. See Maine Revised Statutes Title 28-A Sec. 2 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 Right of survivorship: The ownership rights that result in the acquisition of title to property by reason of having survived other co-owners. sell: includes or applies to gifts, exchanges and barter. See Maine Revised Statutes Title 36 Sec. 4361 Seller: means a person, firm, partnership, association or corporation offering unprocessed wild blueberries for sale, either to themselves or to others. See Maine Revised Statutes Title 36 Sec. 4302 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 Spirits: 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 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 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 Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72 Transfer: includes the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain sale, gift or appointment in the manner described in this chapter. See Maine Revised Statutes Title 36 Sec. 4102 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 Trustee: A person or institution holding and administering property in trust. Unprocessed wild blueberries: means wild blueberries that have not been fresh packed, canned, frozen, pressed, ground, juiced or dehydrated. See Maine Revised Statutes Title 36 Sec. 4302 Unstamped cigarettes: means cigarettes to which stamps issued by the State Tax Assessor pursuant to section 4366-A are not affixed. See Maine Revised Statutes Title 36 Sec. 4361 Value: means , when determining value for purposes of this chapter, with respect to an estate or to property included in an estate, including Maine qualified terminable interest property, the value as determined by the assessor in accordance with the Code. See Maine Revised Statutes Title 36 Sec. 4102 Venue: The geographical location in which a case is tried. 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 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