Title 36: TAXATION

Part 1: GENERAL PROVISIONS

Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS

§194-E. Tribes deemed as acting in a governmental capacity

For purposes of Parts 3 and 8 of this Title, the Passamaquoddy Tribe and the Penobscot Nation are deemed to act in a governmental capacity as described in Title 30, section 6208, subsection 3 and not in a business capacity. For purposes of Parts 3 and 8 of this Title, the Houlton Band of Maliseet Indians is deemed to act in a governmental capacity and not in a business capacity.   [PL 2021, c. 681, Pt. C, §10 (NEW).]

SECTION HISTORY

PL 2021, c. 681, Pt. C, §10 (NEW).