https://openjurist.org/state-code/me/36/toc/4.375
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BUSINESS TAXES
Chapter
HOSPITAL TAX
Me. Rev. Stat. tit. 36, § 2881
— Definitions
Me. Rev. Stat. tit. 36, § 2882
— Tax imposed
Me. Rev. Stat. tit. 36, § 2883
— Return and payment of tax; application of revenues