Sec. 1. 36 MRSA §177, sub-§4, as amended by PL 1999, c. 790, Pt. A, §41, is further amended to read:

4. Revocation for nonsegregation. If any person who is a "retailer" retailer under Part 3 or a fuel supplier, retailer, distributor or importer subject to Part 5 fails to make the required payments on account to the State Tax Assessor, the assessor may revoke any registration certificate that has been issued to that person. The revocation is reviewable in accordance with section 151.

Sec. 2. 36 MRSA §1760, sub-§23-C, ¶C, as enacted by PL 1999, c. 759, §2 and affected by §5, is amended to read:

C. Aircraft; and

Sec. 3. 36 MRSA §1760, sub-§23-C, ¶D, as enacted by PL 1999, c. 759, §2 and affected by §5, is repealed.

Sec. 4. 36 MRSA §4305, as amended by PL 1997, c. 511, §14, is further amended to read:

§4305. Certification

Every processor or shipper of wild blueberries shall obtain certification from the State Tax Assessor annually before processing or shipping wild blueberries. The assessor shall provide the applications for the certification, which must contain the name under which the processor or shipper is transacting business in the State, the place or places of business, the names and addresses of the persons constituting a firm or partnership and, if a corporation, the corporate name and names and addresses of its principal officers and agents in the State. A processor or shipper may not process or ship wild blueberries until the certification has been issued. Certification may be suspended or revoked by the assessor for failure to pay the tax imposed by section 4303 or for the filing of false or fraudulent reports or returns. All certification expires each year on June 30th. A certificate issued by the assessor pursuant to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act.

Sec. 5. 36 MRSA §4365, as amended by PL 2001, c. 439, Pt. SSSS, §1 and affected by §4, is further amended to read:

§4365. Rate of tax