Maine Revised Statutes
Chapter 831: PROCEDURE AND ADMINISTRATION
36 §5284. Nongame wildlife voluntary checkoff

§5284. Nongame wildlife voluntary checkoff
1.  Maine Endangered and Nongame Wildlife Fund.  Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Maine Endangered and Nongame Wildlife Fund established in Title 12, section 10253. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Endangered and Nongame Wildlife Fund by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contribution to Maine Endangered and Nongame Wildlife Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ."  
[PL 2003, c. 414, Pt. B, §68 (AMD); PL 2003, c. 614, §9 (AFF).]
2.  Contributions credited to Maine Endangered and Nongame Wildlife Fund.  The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the nongame checkoff and report the remainder to the Treasurer of State, who shall credit that amount to the Maine Endangered and Nongame Wildlife Fund, which is established in Title 12, section 10253.  
[PL 2011, c. 685, §4 (AMD).]
SECTION HISTORY
PL 1983, c. 526, §3 (NEW). PL 1993, c. 253, §1 (AMD). PL 1995, c. 639, §30 (AMD). PL 2003, c. 414, §B68 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2011, c. 685, §4 (AMD).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 8: INCOME TAXES

Chapter 831: PROCEDURE AND ADMINISTRATION

36 §5260. Examination of return (REPEALED)

36 §5261. Assessment final if no protest (REPEALED)

36 §5262. Protest by taxpayer (REPEALED)

36 §5263. Notice of determination after protest (REPEALED)

36 §5264. Action of assessor final (REPEALED)

36 §5265. Burden of proof in proceedings before the assessor

36 §5266. Evidence of related federal determination (REPEALED)

36 §5267. Mathematical error (REPEALED)

36 §5268. Waiver of restriction

36 §5269. Assessment of tax (REPEALED)

36 §5270. Limitations on assessment

36 §5271. Recovery of erroneous refund (REPEALED)

36 §5272. Interest on underpayments (REPEALED)

36 §5273. Failure to file tax returns (REPEALED)

36 §5274. Failure to pay tax (REPEALED)

36 §5274-A. Penalty

36 §5275. False information with respect to withholding allowance (REPEALED)

36 §5276. Authority to make credits or refunds

36 §5276-A. Setoff of debts against refunds (REPEALED)

36 §5277. Abatements (REPEALED)

36 §5278. Limitations on credit or refund

36 §5279. Interest on overpayment

36 §5280. Refund claim

36 §5281. Notice of denial (REPEALED)

36 §5282. Refund claim deemed denied

36 §5283. Designation by resident individuals (REPEALED)

36 §5283-A. Voluntary contribution through checkoffs

36 §5284. Nongame wildlife voluntary checkoff

36 §5284-A. Companion animal sterilization voluntary checkoff

36 §5285. Maine Children's Trust Incorporated; checkoff

36 §5285-A. Bone Marrow Screening Fund checkoff (REPEALED)

36 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff

36 §5287. Liability of certain spouses

36 §5288. Maine Military Family Relief Fund voluntary checkoff (REPEALED)

36 §5288-A. Maine Military Family Relief Fund voluntary checkoff

36 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff

36 §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED)

36 §5291. Maine Public Library Fund; voluntary checkoff

36 §5292. Maine Children's Cancer Research Fund; voluntary checkoff

36 §5293. Emergency food assistance program; voluntary checkoff

36 §5294. Easy enrollment health insurance program; voluntary checkoff