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MAINE STATUTES AND CODES

36 §4303. Rate of tax

Title 36: TAXATION

Part 7: SPECIAL TAXES

Chapter 701: BLUEBERRY TAX

§4303. Rate of tax

There is levied and imposed a tax at the rate of 3/4¢ per pound of fresh fruit on all fresh wild blueberries grown, purchased, sold, handled or processed in this State. The tax is computed on a fresh fruit basis, regardless of how the wild blueberries are processed. [2001, c. 147, §1 (AMD).]

SECTION HISTORY

1977, c. 533, §1 (AMD). 1979, c. 392, §1 (AMD). 1983, c. 836, §3 (AMD). 1989, c. 29, §2 (AMD). 1997, c. 511, §11 (AMD). 2001, c. 147, §1 (AMD).

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