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Title 36, Chapter 371: MINING EXCISE TAX
36 §2851. Preamble 
36 §2852. Findings 
36 §2853. Purpose 
36 §2854. Excise tax in lieu of property taxes 
36 §2855. Definitions 
36 §2856. Amount of tax 
36 §2857. Returns 
36 §2858. Credits, refunds and amendments 
36 §2859. Estimated tax requirements 
36 §2860. Enforcement (REPEALED) 
36 §2861. Municipal reimbursement 
36 §2862. Distribution of remaining revenues 
36 §2863. Grants for impact assistance 
36 §2864. Just value (REPEALED) 
36 §2865. Mine site and valuation determinations 
36 §2866. Mining Oversight Fund 
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Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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