36 §4302. Definitions
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4302. Definitions
The terms used in this chapter shall be construed as follows:
1. Blueberries.
[ 1997, c. 511, §4 (RP) .]
1-A. Grower. "Grower" means a person, firm, partnership, association or corporation engaged in the growing of wild blueberries and that is not a "processor" as defined in subsection 2.
[ 1997, c. 511, §5 (AMD) .]
1-B. Crew leader. "Crew leader" means a person designated by an owner to supervise an organized crew.
[ 1989, c. 214, §1 (NEW) .]
1-C. Organized crew. "Organized crew" means a group of people working together under the supervision of a crew leader to harvest, pick, rake, possess or remove wild blueberries from the land of an owner.
[ 1997, c. 511, §6 (AMD) .]
1-D. Owner. "Owner" includes a landowner or leaseholder of land on which wild blueberries are grown and harvested for profit, or the landowner's or leaseholder's authorized agent, and includes a receiver of wild blueberries grown in Canada and purchased from Canadian sellers.
[ 1997, c. 511, §6 (AMD) .]
1-E. Permanent record. "Permanent record" means a written record which is kept and maintained for not less than 6 years.
[ 1989, c. 214, §1 (NEW) .]
1-F. First hauler. "First hauler" means a person, firm, partnership, association or corporation engaged in the transportation of wild blueberries from the field where the berries were harvested.
[ 2007, c. 694, §4 (NEW) .]
2. Processor. "Processor" means a person, firm, partnership, association or corporation engaged in the fresh packing, canning, freezing or dehydrating of wild blueberries whether as owner, agent or otherwise.
[ 1997, c. 511, §7 (AMD) .]
3. Seller. "Seller" means a person, firm, partnership, association or corporation offering fresh wild blueberries for sale, either to themselves or to others.
[ 1997, c. 511, §8 (AMD) .]
4. Shipper. "Shipper" means a person, firm, partnership, association or corporation engaged in the shipping, transporting, storing, selling or otherwise handling of wild blueberries either in processed form or as fresh fruit, whether as owner, agent or otherwise.
[ 1997, c. 511, §8 (AMD) .]
5. Transportation permit. "Transportation permit" means an official permit on forms duly adopted and furnished by the Wild Blueberry Commission of Maine to owners.
[ 1997, c. 511, §9 (AMD) .]
6. Wild blueberries. "Wild blueberries" means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State.
[ 1997, c. 511, §10 (NEW) .]
SECTION HISTORY
1983, c. 836, §2 (AMD). 1989, c. 29, §1 (AMD). 1989, c. 214, §1 (AMD). 1997, c. 511, §§4-10 (AMD). 2007, c. 694, §4 (AMD).