Any statutory or constitutional penalty imposed as a result of withdrawal or a change of use, whether imposed before or after January 1, 1984, shall be determined without regard to the presence of minerals, provided that when payment of the penalty is made or demanded, whichever occurs first, there is in effect a state excise tax which applies or would apply to the mining of those minerals.
Me. Rev. Stat. tit. 36, § 581-D
Mineral lands subject to an excise tax
Known as the Maine Tree Growth Tax Law
The act spans §§ 571 to 584-A (29 sections).
PL 1983, c. 776, §1 (NEW)
Official source: Maine Legislature. Reproduced from public-domain Maine statutes; confirm against the official source for the current text. Not legal advice.