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36 §111. Definitions - §111. Definitions As used in this Title, unless the context...
36 §112. State Tax Assessor - §112. State Tax Assessor 1. General powers and duties. The...
36 §112-A. Agreements for transfer from another state agency of debt for collection - §112-A. Agreements for transfer from another state agency of debt...
36 §113. Audit and collection expenses - §113. Audit and collection expenses 1. Contract audit and collection...
36 §114. Internal services provided by the bureau - §114. Internal services provided by the bureau 1. Internal Services...
36 §115. Payment by credit card - §115. Payment by credit card The State Tax Assessor may...
36 §135. Record-keeping requirements - §135. Record-keeping requirements 1. Taxpayers. Persons subject to tax under...
36 §141. Assessment - §141. Assessment 1. General provisions. Except as otherwise provided by...
36 §142. Cancellation and abatement - §142. Cancellation and abatement The State Tax Assessor may, within...
36 §143. Compromise of tax liability - §143. Compromise of tax liability The State Tax Assessor may...
36 §144. Application for refund - §144. Application for refund 1. Generally. A taxpayer may request...
36 §145. Declaration of jeopardy - §145. Declaration of jeopardy If the State Tax Assessor determines...
36 §151. Review of decisions of State Tax Assessor - §151. Review of decisions of State Tax Assessor 1. Petition...
36 §151-A. Additional safeguards - §151-A. Additional safeguards 1. Recording of interviews. The State Tax...
36 §151-B. Independent Appeals Office (REPEALED) - §151-B. Independent Appeals Office (REPEALED) SECTION HISTORY PL 2011, c....
36 §151-C. Taxpayer advocate - §151-C. Taxpayer advocate 1. Appointment. The Commissioner of Administrative and...
36 §151-D. Maine Board of Tax Appeals - §151-D. Maine Board of Tax Appeals 1. Board established. The...
36 §152. Payment of contested taxes - §152. Payment of contested taxes A taxpayer may pay any...
36 §153. Time of filing or paying - §153. Time of filing or paying 1. Mail. If any...
36 §171. Demand letter - §171. Demand letter 1. Taxes imposed by this Title. If...
36 §172. Denial, suspension or revocation of license - §172. Denial, suspension or revocation of license If any tax...
36 §173. Collection by warrant - §173. Collection by warrant 1. Request and issuance of warrant....
36 §174. Collection by civil action - §174. Collection by civil action 1. Generally. If a taxpayer...
36 §175. Applicants for license or renewal of license - §175. Applicants for license or renewal of license 1. Information...
36 §175-A. Tax lien - §175-A. Tax lien 1. Filing. Before August 1, 2017, if...
36 §176. Levy (REPEALED) - §176. Levy (REPEALED) SECTION HISTORY PL 1985, c. 691, §5...
36 §176-A. Levy upon property - §176-A. Levy upon property 1. Definitions. As used in this...
36 §176-B. Access to financial records of individuals who owe Maine taxes - §176-B. Access to financial records of individuals who owe Maine...
36 §177. Trust fund status of certain collections - §177. Trust fund status of certain collections 1. Generally. All...
36 §178. Priority of tax - §178. Priority of tax Whenever the estate of a deceased...
36 §182. Injunctions - §182. Injunctions 1. Generally. The State Tax Assessor may, through...
36 §183. Criminal offenses; statute of limitations - §183. Criminal offenses; statute of limitations Notwithstanding Title 17‑A, section...
36 §183-A. Subsequent offenses - §183-A. Subsequent offenses 1. Prior conviction; Class D crimes. A...
36 §184. Criminal offenses - §184. Criminal offenses 1. Failure to collect, account for or...
36 §184-A. Intentional evasion of tax - §184-A. Intentional evasion of tax 1. Tax amount of $2,000...
36 §185. Set-off - §185. Set-off 1. Obligation owed to taxpayer. The State or...
36 §185-A. Setoff of refunds to debts owed to other agencies of the State - §185-A. Setoff of refunds to debts owed to other agencies...
36 §186. Interest - §186. Interest A person who fails to pay any tax,...
36 §186-A. Additional interest - §186-A. Additional interest Notwithstanding section 186, for the period from...
36 §187. Penalties (REPEALED) - §187. Penalties (REPEALED) SECTION HISTORY PL 1977, c. 679, §1...
36 §187-A. Preparer penalty - §187-A. Preparer penalty If any part of any understatement of...
36 §187-B. Penalties - §187-B. Penalties 1. Failure to file return. A person who...
36 §188. Remedies not exclusive - §188. Remedies not exclusive Each remedy provided in this Title...
36 §189. Taxes as additional - §189. Taxes as additional Unless otherwise specifically provided, any tax...
36 §190. Effect of repeal - §190. Effect of repeal The repeal of an Act or...
36 §191. Confidentiality of tax records - §191. Confidentiality of tax records 1. Basic prohibition. It is...
36 §192. Miscellaneous - §192. Miscellaneous 1. Expenses. The reasonable and necessary traveling expenses...
36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means - §193. Returns; declaration covering perjury; submission of returns and funds...
36 §194. Data warehouse - §194. Data warehouse 1. Information provided to State Tax Assessor;...
36 §194-A. Review of certain changes in the application of sales and use tax law - §194-A. Review of certain changes in the application of sales...
36 §194-B. National criminal history record information (REPEALED) - §194-B. National criminal history record information (REPEALED) SECTION HISTORY PL...
36 §194-C. National criminal history record information of providers of contract services (REPEALED) - §194-C. National criminal history record information of providers of contract...
36 §194-D. Background investigations - §194-D. Background investigations 1. Definitions. As used in this section,...
36 §194-E. Tribes deemed as acting in a governmental capacity - §194-E. Tribes deemed as acting in a governmental capacity For...