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Code · Maine · Title 36: TAXATION · Chapter 371: MINING EXCISE TAX

§2855. Definitions

414 words·~2 min read·/me/title-36-taxation/chapter-371-mining-excise-tax/2855·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

For the purposes of this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1981, c. 711, §10 (NEW).]
1. The code.
[PL 1987, c. 504, §3 (RP).]
2. Commencement of mining.
[PL 2025, c. 469, §18 (RP); PL 2025, c. 469, §44 (AFF).]
3. Exploratory activity.
[PL 2025, c. 469, §19 (RP); PL 2025, c. 469, §44 (AFF).]
4. Facilities and equipment.
[PL 2025, c. 469, §20 (RP); PL 2025, c. 469, §44 (AFF).]
5. Gross proceeds. "Gross proceeds" means a mining company's federal gross income from mining, as defined in Section 613 of the Code, in the State.
[PL 2025, c. 469, §21 (AMD); PL 2025, c. 469, §44 (AFF).]
6. Land.
[PL 2025, c. 469, §22 (RP); PL 2025, c. 469, §44 (AFF).]
7. Mine site.
[PL 2025, c. 469, §23 (RP); PL 2025, c. 469, §44 (AFF).]
8. Mineral products.
[PL 2025, c. 469, §24 (RP); PL 2025, c. 469, §44 (AFF).]
9. Minerals. "Minerals" means all naturally occurring metallic minerals as defined in Title 38, section 490‑MM, subsection 8 .
[PL 2025, c. 469, §25 (AMD); PL 2025, c. 469, §44 (AFF).]
10. Mining. "Mining" has the same meaning as in Title 38, section 490‑MM, subsection 11 , except that activity described in Title 38, section 490‑MM, subsection 11, paragraph D is mining regardless of any exclusion by the Department of Environmental Protection pursuant to Title 38, section 490‑NN, subsection 4 .
A. [PL 2025, c. 469, §26 (RP); PL 2025, c. 469, §44 (AFF).]
B. [PL 2025, c. 469, §26 (RP); PL 2025, c. 469, §44 (AFF).]
[PL 2025, c. 469, §26 (RPR); PL 2025, c. 469, §44 (AFF).]
11. Mining company. "Mining company" means a person who engages in mining in the State.
[PL 1981, c. 711, §10 (NEW).]
12. Mining property.
[PL 2025, c. 469, §27 (RP); PL 2025, c. 469, §44 (AFF).]
13. Municipality.
[PL 2025, c. 469, §28 (RP); PL 2025, c. 469, §44 (AFF).]
14. Net proceeds.
[PL 2025, c. 469, §29 (RP); PL 2025, c. 469, §44 (AFF).]
15. Tax year. "Tax year" means an accounting period that is the same as the taxpayer's taxable year for federal income tax purposes.
[PL 2025, c. 469, §30 (RPR); PL 2025, c. 469, §44 (AFF).]
16. Termination of mining.
[PL 2025, c. 469, §31 (RP); PL 2025, c. 469, §44 (AFF).]
17. Value of facilities and equipment.
[PL 2025, c. 469, §32 (RP); PL 2025, c. 469, §44 (AFF).]
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