Commercial Forestry Excise Tax

Title 36 Sections 2721 through 2726

The CFET is imposed on landowners of more than 500 acres of commercial forest land. The purpose of the tax is to partially offset the costs of forest fire protection expenditures of the Department of Conservation.

Funds received by the State average approximately $3.5 million per year. There are approximately 900 accounts, including over 9.4 million taxable acres.

The cost share assessed by the Maine Revenue Service is statutorily set at 40% of the total net Forest Fire Control budget and averages between 35 to 45 cents per taxable acre annually.

Commercial Forestry Excise Tax Return