36 M.R.S. §§ 2721 - 2726

The Commercial Forestry Excise Tax (CFET) is imposed on owners 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 Agriculture, Forestry and Conservation.

The state collects about $2.5 million in CFET tax each year. There are approximately 750 accounts, including over 9 million taxable acres.

To file a CFET return or make a payment, visit the Maine Tax Portal.