Maine § 2014. - Fish passage facilities
Full text of Maine Maine Revised Statutes § 2014. — Fish passage facilities, with citation guidance and answers to common questions.
§ 2014.. Fish passage facilities
Taxes on the sale or use of materials used in the construction of fish passage facilities in new, reconstructed or redeveloped dams, when the fish passage facilities are built in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources, shall be refundable. [PL 1983, c. 560, §§4, 6 (NEW).]
The State Tax Assessor shall refund sales or use tax paid on these construction materials upon the submission by a person of the following: [PL 1983, c. 560, §§4, 6 (NEW).]
1. Certification concerning construction. A certification from the Department of Inland Fisheries and Wildlife or the Department of Marine Resources that the fish passage facilities were constructed in accordance with approved plans and specifications; and
2. Application for tax rebate. An application for a tax rebate which shall state at a minimum the construction materials purchased, its manufacturers, its cost, the use of which the purchaser has made of the materials and the seller from whom the purchase was made, and shall be accompanied by a copy of the purchase invoices.
Frequently Asked Questions About Maine § 2014.
What does Maine Revised Statutes § 2014. cover?
Section 2014. ("Fish passage facilities") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 2014.?
A common citation format is "Maine Revised Statutes § 2014." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 2014. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.