§2521-D. Limitation on credit or refund
If a claim for credit or refund of an overpayment of any tax imposed by this chapter is filed by the taxpayer, the amount of the credit or refund may not exceed the portion of the tax that was paid within the 3 years immediately preceding the filing of the claim plus the period of any extension of time for filing the return. If a claim is not filed, any credit or refund allowed upon an audit of the taxpayer may not exceed the amount that would be allowable under this section if a claim had been filed by the taxpayer on the date the credit or refund is allowed upon the audit. [PL 2017, c. 375, Pt. B, §1 (NEW).]
SECTION HISTORY
PL 2017, c. 375, Pt. B, §1 (NEW).
Structure Maine Revised Statutes
Chapter 357: INSURANCE COMPANIES
36 §2511. Companies taxable; rate (REPEALED)
36 §2512. Annual returns to Superintendent of Insurance
36 §2513. Tax on premiums and annuity considerations
36 §2513-A. Tax on premiums of risk retention groups
36 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED)
36 §2513-C. Premium tax on travel insurance premiums
36 §2514. Applicability of provisions
36 §2516. Returns to State Tax Assessor (REPEALED)
36 §2517. Mutual fire companies doing mill business; returns
36 §2518. Neglect to make return; assessment; failure to pay
36 §2519. Ratio of tax on foreign insurance companies
36 §2520. Reciprocal contracts of indemnity
36 §2521. Power and authority of domestic companies
36 §2521-A. Returns; payment of tax
36 §2521-B. Self-insurers; return for calendar year 1982 (REPEALED)
36 §2521-C. Returns; payment of tax (REPEALED)
36 §2521-D. Limitation on credit or refund
36 §2521-E. Interest on overpayment
36 §2522. Assessment of tax; notice; suspension for nonpayment
36 §2523. Taxation of workers' compensation insurers
36 §2524. Credit for employer-assisted day care
36 §2525. Employer-provided long-term care benefits
36 §2525-A. Employer-provided long-term care benefits on and after January 1, 2000
36 §2526. Solid waste reduction investment tax credit (REPEALED)
36 §2527. Educational attainment investment tax credit (REPEALED)
36 §2528. Recruitment credit (REPEALED)
36 §2529. Pine Tree Development Zone tax credit
36 §2530. Maine Life and Health Insurance Guaranty Association credit
36 §2531. Taxation of nonadmitted insurance coverage
36 §2532. Authority to enter into multistate agreement
36 §2533. New markets capital investment credit
36 §2534. Credit for rehabilitation of historic properties and affordable housing