Maine Revised Statutes
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
36 §115. Payment by credit card

§115. Payment by credit card
The State Tax Assessor may establish procedures permitting payment of taxes by the use of credit cards. The assessor may contract with one or more entities for the purpose of enabling the assessor to accept and process credit card transactions only if under any such contract the State does not incur any charges or fees from accepting payment by credit card, the State does not have any liability to the credit card company or processor from nonpayment of credit card charges by the taxpayer, any fee associated with payment of taxes by credit card is disclosed to the taxpayer prior to commencement of the transaction and directly charged to the taxpayer and collected by the processor, all credit card payments are electronically transmitted to the State by the processor immediately upon approval of the credit transaction and the processor retains all responsibility for approving or rejecting all proposed credit card payments.   [PL 2005, c. 622, §3 (NEW).]
SECTION HISTORY
PL 2005, c. 622, §3 (NEW).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 1: GENERAL PROVISIONS

Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS

36 §111. Definitions

36 §112. State Tax Assessor

36 §112-A. Agreements for transfer from another state agency of debt for collection

36 §113. Audit and collection expenses

36 §114. Internal services provided by the bureau

36 §115. Payment by credit card

36 §135. Record-keeping requirements

36 §141. Assessment

36 §142. Cancellation and abatement

36 §143. Compromise of tax liability

36 §144. Application for refund

36 §145. Declaration of jeopardy

36 §151. Review of decisions of State Tax Assessor

36 §151-A. Additional safeguards

36 §151-B. Independent Appeals Office (REPEALED)

36 §151-C. Taxpayer advocate

36 §151-D. Maine Board of Tax Appeals

36 §152. Payment of contested taxes

36 §153. Time of filing or paying

36 §171. Demand letter

36 §172. Denial, suspension or revocation of license

36 §173. Collection by warrant

36 §174. Collection by civil action

36 §175. Applicants for license or renewal of license

36 §175-A. Tax lien

36 §176. Levy (REPEALED)

36 §176-A. Levy upon property

36 §176-B. Access to financial records of individuals who owe Maine taxes

36 §177. Trust fund status of certain collections

36 §178. Priority of tax

36 §182. Injunctions

36 §183. Criminal offenses; statute of limitations

36 §183-A. Subsequent offenses

36 §184. Criminal offenses

36 §184-A. Intentional evasion of tax

36 §185. Set-off

36 §185-A. Setoff of refunds to debts owed to other agencies of the State

36 §186. Interest

36 §186-A. Additional interest

36 §187. Penalties (REPEALED)

36 §187-A. Preparer penalty

36 §187-B. Penalties

36 §188. Remedies not exclusive

36 §189. Taxes as additional

36 §190. Effect of repeal

36 §191. Confidentiality of tax records

36 §192. Miscellaneous

36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means

36 §194. Data warehouse

36 §194-A. Review of certain changes in the application of sales and use tax law

36 §194-B. National criminal history record information (REPEALED)

36 §194-C. National criminal history record information of providers of contract services (REPEALED)

36 §194-D. Background investigations

36 §194-E. Tribes deemed as acting in a governmental capacity