{"data":{"id":"us-me/36-m.r.s.-4903","jurisdiction":"us-me","citation":"36 M.R.S. §4903","heading":"Credit or refund for fee paid for packaged milk","body":"1.  Credit or refund allowed.  A handler or handler's designee may claim a credit or refund for a fee paid pursuant to this chapter on packaged milk that is subsequently exported from this State by a customer of the handler or the handler's designee for sale out of state.\n2.  Handler's claim for credit or refund.  A handler claiming a credit or refund under subsection 1 must file a claim with the assessor. The credit or refund must be claimed on the report required under section 4902, subsection 5. A handler may not claim a credit or refund under this section for any sales occurring before October 1, 2011.\n3.  Designee's claim for credit or refund.  A handler's designee claiming a credit or refund under subsection 1 must file a claim with the assessor. The credit or refund must be claimed on a report required under section 4902, subsection 5 or other form as prescribed by the assessor. A handler's designee may not claim a credit or refund under this section for any sales occurring before October 1, 2011.","path":["TITLE 36: TAXATION","PART 7: SPECIAL TAXES","CHAPTER 721: MILK HANDLING FEE"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec4903.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"1514603fd1d5c48029ef12cadcc597ec1e715cf5cff92eef2536816b357a8272","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-4902","next":"us-me/36-m.r.s.-4921"},"notice":"GroundRules: Original legal text. Not legal advice."}