https://openjurist.org/state-code/me/36/toc/4.373
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BUSINESS TAXES
Chapter
HEALTH CARE PROVIDER TAX
Me. Rev. Stat. tit. 36, § 2871
— Definitions
Me. Rev. Stat. tit. 36, § 2872
— Tax imposed; fiscal years beginning 2002
Me. Rev. Stat. tit. 36, § 2873
— Return and payment of tax; application of revenues