United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 2855: Definitions, 1981

This section defines several terms used in the chapter.

definitionsmining operationstax base

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“This section defines several terms used in the chapter.”

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    Enacted 1981 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Definitions

This section defines several terms used in the chapter.

Section 2855

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Source record from legislature.maine.gov · Enacted 1981 · Source version 1 Oct 2025

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Commencement
§ 2855DefinitionsCommencement

This section defines several terms used in the chapter.

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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  • 1 Oct 2025 · currentEnglish

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