GroundRules
36 M.R.S. §2722: Annual tax
Where this section sits in the code
- TITLE 36: TAXATION
- PART 4: BUSINESS TAXES
- CHAPTER 367: COMMERCIAL FORESTRY EXCISE 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.
Collected 2026-09-04T15:12:40Z. Source file · JSON