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Maine · Through October 1, 2025

36 M.R.S. §4711: Definitions

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  1. TITLE 36: TAXATION
  2. PART 7: SPECIAL TAXES
  3. CHAPTER 714: MAHOGANY QUAHOG TAX

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings:

1. Bushel. "Bushel" means a unit of dry capacity equivalent to 2150.4 cubic inches. For the purposes of this chapter, the conversion figure for pounds of whole shell stock per bushel shall be 80.

2. Dealer. "Dealer" means a person who holds a wholesale seafood license, a shellfish transportation license or a shellfish certificate and who buys mahogany quahogs from a harvester and distributes that species in wholesale channels of trade.

3. Mahogany quahog. "Mahogany quahog" means a marine mollusk, also known as ocean quahog, Artica islandica, landed in this State and subject to the authority and provisions of this chapter.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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