An Act To Clarify Provisions of the Blueberry Tax
Sec. 1. 36 MRSA §4303, first ¶, as amended by PL 2013, c. 331, Pt. C, §23, is further amended to read:
There is levied and imposed a tax at the rate of 1 1/2¢ per pound on all wild blueberries processed in this the State and on all unprocessed wild blueberries shipped to a destination outside this the State. All wild blueberries harvested in the State that are to be shipped outside the State for processing must be weighed on a state-certified scale in the State prior to being shipped outside the State. The tax is computed on the gross weight of the wild blueberries as delivered prior to any processing or shipping. The processor that first receives unprocessed wild blueberries in the State, or the shipper that transports unprocessed wild blueberries to a destination outside the State, is responsible for reporting and paying the tax.
Sec. 2. 36 MRSA §4307, as amended by PL 2013, c. 331, Pt. C, §28, is further amended to read:
§ 4307. Records and reports; payment of tax
Every processor or shipper responsible for reporting and paying the tax imposed by section 4303 shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of unprocessed wild blueberries that are processed in this the State or , shipped to a destination outside the State or imported from a destination outside the State during the current season, on forms furnished by the State Tax Assessor. The report must contain the information pertinent to collection of tax under this chapter as the State Tax Assessor prescribes. With the report, each processor or shipper shall forward payment of the full 1 1/2¢ per pound tax upon all wild blueberries reported.
Sec. 3. 36 MRSA §4308, as amended PL 1997, c. 511, §17 and PL 2011, c. 657, Pt. W, §6, is further amended to read:
§ 4308. Inspection
The State Tax Assessor or , the assessor's duly authorized agents , the Commissioner of Agriculture, Conservation and Forestry and the commissioner's deputies, agents or employees have authority to enter any place of business of any processor or shipper or any car, boat, truck or other conveyance in which wild blueberries are to be or are being transported , including on a public way, and to inspect any books or records of any processor or shipper, or any premises where wild blueberries are stored, handled, transported or merchandised, for the purpose of determining what wild blueberries are taxable under this chapter or for the purpose of determining the truth or falsity of any statement or return made by any processor or shipper , and the State Tax Assessor may delegate that power to the . The Commissioner of Agriculture, Conservation and Forestry, or the commissioner's deputies, agents or employees , shall conduct periodic random inspections of processors and shippers under this section and section 4316, subsection 4.
Sec. 4. 36 MRSA §4316, sub-§1, as amended by PL 2007, c. 694, §10, is further amended to read:
Sec. 5. 36 MRSA §4316, sub-§2-A is enacted to read:
Sec. 6. 36 MRSA §4316, sub-§4, as amended by PL 2007, c. 694, §10 and PL 2011, c. 657, Pt. W, §5, is further amended to read:
Sec. 7. Effective date. This Act takes effect January 1, 2020.