§144. Application for refund
1. Generally. A taxpayer may request a credit or refund of any tax that is imposed by this Title or administered by the State Tax Assessor within 3 years from the date the return was filed or 3 years from the date the tax was paid, whichever period expires later. Every claim for refund must be submitted to the assessor in writing and must state the specific grounds upon which the claim is founded and the tax period for which the refund is claimed. A claim for refund is deemed to be a request for reconsideration of an assessment under section 151.
[PL 2013, c. 331, Pt. C, §3 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
2. Exceptions.
A. Subsection 1 does not apply in the case of sales and use taxes imposed by Part 3, estate taxes imposed by chapter 575 or 577, income taxes imposed by Part 8 and any other tax imposed by this Title for which a specific statutory refund provision exists. [PL 2021, c. 1, Pt. M, §11 (AMD).]
B. For any claim by an individual for credit or a refund of any tax imposed under this Title, the assessor may toll the applicable statute of limitations for a period of up to 3 years on the grounds of mental incapacity of the claimant. The period may be tolled only if the mental incapacity existed at a time when the claim could have been timely filed. The limitations period resumes running when the mental incapacity no longer exists. For the purposes of this paragraph, the term "mental incapacity" means the overall inability to function in society that prevents an individual from protecting the individual's legal rights. [PL 1997, c. 668, §10 (NEW).]
[PL 2021, c. 1, Pt. M, §11 (AMD).]
SECTION HISTORY
PL 1995, c. 281, §5 (NEW). PL 1997, c. 668, §10 (AMD). PL 1999, c. 708, §8 (AMD). PL 2001, c. 396, §5 (AMD). PL 2011, c. 1, Pt. DD, §1 (AMD). PL 2011, c. 1, Pt. DD, §4 (AFF). PL 2011, c. 211, §18 (AMD). PL 2011, c. 380, Pt. M, §2 (AMD). PL 2013, c. 331, Pt. C, §3 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2021, c. 1, Pt. M, §11 (AMD).
Structure Maine Revised Statutes
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
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 §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-D. Maine Board of Tax Appeals
36 §152. Payment of contested taxes
36 §153. Time of filing or paying
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 §176-B. Access to financial records of individuals who owe Maine taxes
36 §177. Trust fund status of certain collections
36 §183. Criminal offenses; statute of limitations
36 §183-A. Subsequent offenses
36 §184-A. Intentional evasion of tax
36 §185-A. Setoff of refunds to debts owed to other agencies of the State
36 §186-A. Additional interest
36 §188. Remedies not exclusive
36 §191. Confidentiality of tax records
36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means
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