Maine LD 936: An Act To Amend The Laws Regarding The Mining Excise Tax

Bill Text

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STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 601 - L.D. 936
An Act to Amend the Laws Regarding the Mining Excise Tax
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 1 MRSA c. 31, as amended, is repealed.
Sec. 2. 5 MRSA §453-A, as amended by PL 1999, c. 668, §3, is further amended to
read:
§453-A. Board of trustees
The Mining Excise Tax Trust Fund Board of Trustees, as established in section
12004‑G, subsection 33‑B and referred to in the chapter as the "board," consists of 5
members, at least one of whom must be a resident of the unorganized territory.
1. Appointment; qualifications. The members of the board are appointed by the
Governor and are subject to review by the joint standing committee of the Legislature
having jurisdiction over taxation matters and to confirmation by the Legislature, except that
the Governor may not appoint any members to the board until such time as funds accrue to
the Mining Excise Tax Trust Fund. The Governor shall ensure that members of the board
have at least the following qualifications:
A. At least one member must be experienced in the application of hydrology and
groundwater science;
B. At least one member must be experienced in the application of soil and air pollution
science;
C. At least one member must be experienced in public health science;
D. At least one member must be a representative of a municipal or county government
in which metallic mining occurs; and
E. At least one member must be a resident of the unorganized territory.
2. Terms. Of the initial members one serves a term of one year, one serves a term of
2 years, one serves a term of 3 years, one serves a term of 4 years and one serves a term of
5 years. Upon the expiration of the initial terms, members Members are appointed to serve
APPROVED
JULY 1, 2025
BY GOVERNOR
CHAPTER
469
PUBLIC LAW

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staggered 5-year terms. Members may be reappointed. Members serve until their
successors are appointed and qualified.
3. Vacancies. A vacancy is filled for the expiration of the term to which the member
has been appointed.
Sec. 3. 5 MRSA §454-A, sub-§5, as amended by PL 1999, c. 668, §4, is further
amended to read:
5. Biennial report and annual plan. Upon appointment of the board members
pursuant to section 453‑A, subsection 1, the board shall prepare:
A. A biennial report to be submitted to the Governor and the Legislature, to the joint
standing committee of the Legislature having jurisdiction over taxation matters and to
the joint standing committee of the Legislature having jurisdiction over mining and
mineral extraction matters. The report must include an audited financial statement of
the fund and a listing of activities undertaken by the board in the preceding biennium.
The report must be submitted 30 days prior to the convening of each first regular
session of the Legislature; and
B. An annual general plan of expenditures and activities of the coming year. The
general plan must be submitted to the Legislature for approval 30 days prior to the
convening of each regular session.; and
C. If an incident or event requires the response of the board and the expenditure of
funds by the board, a report must be made to the joint standing committee of the
Legislature having jurisdiction over taxation matters and to the joint standing
committee of the Legislature having jurisdiction over mining and mineral extraction
matters within 90 days of the expenditure.
Sec. 4. 5 MRSA §455, sub-§2, as enacted by PL 1981, c. 711, §2, is amended to
read:
2. Uses. Funds may be used as follows:
A. To purchase and develop land or other real property interests for park and
recreational uses;
B. To purchase wildlife habitats, marine habitats and unique natural areas; or
C. To restore the quality of marine waters, lakes, rivers and streams.; or
D. To restore the quality of lands, geographic and topological features and soils.
Sec. 5. 14 MRSA §6662, sub-§1, ¶C, as enacted by PL 1983, c. 189, is amended
by amending subparagraph (2) to read:
(2) Payment of any the excise tax under Title 36, sections 2851 to 2865 section
2856;
Sec. 6. 36 MRSA §271, sub-§2, ¶A, as amended by PL 2019, c. 401, Pt. A, §4, is
further amended by repealing subparagraph (6).
Sec. 7. 36 MRSA §271, sub-§10, ¶A, as enacted by PL 2009, c. 571, Pt. WWW,
§7, is amended to read:

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A. The filing fee for a petition for an appeal of current use valuation under the tree
growth tax law, chapter 105, subchapter 2‑A, the farm and open space tax law, chapter
105, subchapter 10, or the working waterfront land law, chapter 105, subchapter 10‑A
or a petition for an appeal relating to section 2865 is $75.
Sec. 8. 36 MRSA §603, sub-§10, as amended by PL 2025, c. 113, Pt. D, §14, is
further amended to read:
10. Tax situs. The tax situs of tangible personal property is at the mine mining site if
that property is:
A. Owned, leased or otherwise subject to possessory control