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MAINE STATUTES AND CODES
36 §2722. Annual tax
Title 36: TAXATION
Part 4: BUSINESS TAXES
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2722. Annual tax
An excise tax is imposed upon the privilege of using one's land in commercial forestry enterprise in this State. The tax shall be levied upon owners of commercial forest land and shall be apportioned according to the formula specified in section 2723-A. The State, municipalities and the Federal Government are not subject to this tax. [1987, c. 362, §1 (AMD).]
SECTION HISTORY
1985, c. 514, §2 (NEW). 1987, c. 362, §1 (AMD).
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