Maine Revised Statutes
Part 4: BUSINESS TAXES
Chapter 357: INSURANCE COMPANIES

36 §2511. Companies taxable; rate (REPEALED) - §2511. Companies taxable; rate (REPEALED) SECTION HISTORY PL 1973, c....

36 §2512. Annual returns to Superintendent of Insurance - §2512. Annual returns to Superintendent of Insurance Every domestic life...

36 §2513. Tax on premiums and annuity considerations - §2513. Tax on premiums and annuity considerations Every insurance company...

36 §2513-A. Tax on premiums of risk retention groups - §2513-A. Tax on premiums of risk retention groups Each risk...

36 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED) - §2513-B. Tax on premiums collected by captive insurers; rate of...

36 §2513-C. Premium tax on travel insurance premiums - §2513-C. Premium tax on travel insurance premiums 1. Definitions. As...

36 §2514. Applicability of provisions - §2514. Applicability of provisions Sections 2512 and 2513 shall not...

36 §2515. Amount of tax - §2515. Amount of tax In determining the amount of tax...

36 §2516. Returns to State Tax Assessor (REPEALED) - §2516. Returns to State Tax Assessor (REPEALED) SECTION HISTORY PL...

36 §2517. Mutual fire companies doing mill business; returns - §2517. Mutual fire companies doing mill business; returns Mutual fire...

36 §2518. Neglect to make return; assessment; failure to pay - §2518. Neglect to make return; assessment; failure to pay If...

36 §2519. Ratio of tax on foreign insurance companies - §2519. Ratio of tax on foreign insurance companies An insurance...

36 §2520. Reciprocal contracts of indemnity - §2520. Reciprocal contracts of indemnity Every attorney-in-fact of a reciprocal...

36 §2521. Power and authority of domestic companies - §2521. Power and authority of domestic companies Every domestic insurance...

36 §2521-A. Returns; payment of tax - §2521-A. Returns; payment of tax Every insurance company, association, producer...

36 §2521-B. Self-insurers; return for calendar year 1982 (REPEALED) - §2521-B. Self-insurers; return for calendar year 1982 (REPEALED) SECTION HISTORY...

36 §2521-C. Returns; payment of tax (REPEALED) - §2521-C. Returns; payment of tax (REPEALED) SECTION HISTORY RR 1991,...

36 §2521-D. Limitation on credit or refund - §2521-D. Limitation on credit or refund If a claim for...

36 §2521-E. Interest on overpayment - §2521-E. Interest on overpayment 1. General. Interest at the rate...

36 §2522. Assessment of tax; notice; suspension for nonpayment - §2522. Assessment of tax; notice; suspension for nonpayment The State...

36 §2523. Taxation of workers' compensation insurers - §2523. Taxation of workers' compensation insurers 1. Tax on insurance...

36 §2524. Credit for employer-assisted day care - §2524. Credit for employer-assisted day care 1. Credit allowed. A...

36 §2525. Employer-provided long-term care benefits - §2525. Employer-provided long-term care benefits 1. Credit. A taxpayer under...

36 §2525-A. Employer-provided long-term care benefits on and after January 1, 2000 - §2525-A. Employer-provided long-term care benefits on and after January 1,...

36 §2526. Solid waste reduction investment tax credit (REPEALED) - §2526. Solid waste reduction investment tax credit (REPEALED) SECTION HISTORY...

36 §2527. Educational attainment investment tax credit (REPEALED) - §2527. Educational attainment investment tax credit (REPEALED) SECTION HISTORY PL...

36 §2528. Recruitment credit (REPEALED) - §2528. Recruitment credit (REPEALED) SECTION HISTORY PL 2001, c. 700,...

36 §2529. Pine Tree Development Zone tax credit - §2529. Pine Tree Development Zone tax credit 1. Credit allowed....

36 §2530. Maine Life and Health Insurance Guaranty Association credit - §2530. Maine Life and Health Insurance Guaranty Association credit A...

36 §2531. Taxation of nonadmitted insurance coverage - §2531. Taxation of nonadmitted insurance coverage 1. Generally. All gross...

36 §2532. Authority to enter into multistate agreement - §2532. Authority to enter into multistate agreement 1. Authority; multistate...

36 §2533. New markets capital investment credit - §2533. New markets capital investment credit A person that is...

36 §2534. Credit for rehabilitation of historic properties and affordable housing - §2534. Credit for rehabilitation of historic properties and affordable housing...

36 §2535. Credit for educational opportunity - §2535. Credit for educational opportunity A taxpayer is allowed a...

36 §2536. Employer credit for family and medical leave - §2536. Employer credit for family and medical leave For tax...