Maine Revised Statutes
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

36 §5260. Examination of return (REPEALED) - §5260. Examination of return (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5261. Assessment final if no protest (REPEALED) - §5261. Assessment final if no protest (REPEALED) SECTION HISTORY P&SL...

36 §5262. Protest by taxpayer (REPEALED) - §5262. Protest by taxpayer (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5263. Notice of determination after protest (REPEALED) - §5263. Notice of determination after protest (REPEALED) SECTION HISTORY P&SL...

36 §5264. Action of assessor final (REPEALED) - §5264. Action of assessor final (REPEALED) SECTION HISTORY P&SL 1969,...

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

36 §5266. Evidence of related federal determination (REPEALED) - §5266. Evidence of related federal determination (REPEALED) SECTION HISTORY P&SL...

36 §5267. Mathematical error (REPEALED) - §5267. Mathematical error (REPEALED) SECTION HISTORY P&SL 1969, c. 154,...

36 §5268. Waiver of restriction - §5268. Waiver of restriction The taxpayer at any time, whether...

36 §5269. Assessment of tax (REPEALED) - §5269. Assessment of tax (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5270. Limitations on assessment - §5270. Limitations on assessment 1. General. [PL 1979, c. 378,...

36 §5271. Recovery of erroneous refund (REPEALED) - §5271. Recovery of erroneous refund (REPEALED) SECTION HISTORY P&SL 1969,...

36 §5272. Interest on underpayments (REPEALED) - §5272. Interest on underpayments (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5273. Failure to file tax returns (REPEALED) - §5273. Failure to file tax returns (REPEALED) SECTION HISTORY P&SL...

36 §5274. Failure to pay tax (REPEALED) - §5274. Failure to pay tax (REPEALED) SECTION HISTORY P&SL 1969,...

36 §5274-A. Penalty - §5274-A. Penalty Any person required to collect, truthfully account for...

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 False information with respect to withholding allowance (REPEALED) - §5275. False information with respect to withholding allowance (REPEALED) SECTION...

36 §5276. Authority to make credits or refunds - §5276. Authority to make credits or refunds 1. General rule....

36 §5276-A. Setoff of debts against refunds (REPEALED) - §5276-A. Setoff of debts against refunds (REPEALED) SECTION HISTORY PL...

36 §5277. Abatements (REPEALED) - §5277. Abatements (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1...

36 §5278. Limitations on credit or refund - §5278. Limitations on credit or refund 1. General. A claim...

36 §5279. Interest on overpayment - §5279. Interest on overpayment 1. General. Interest at the rate...

36 §5280. Refund claim - §5280. Refund claim Every claim for refund must be filed...

36 §5281. Notice of denial (REPEALED) - §5281. Notice of denial (REPEALED) SECTION HISTORY P&SL 1969, c....

36 §5282. Refund claim deemed denied - §5282. Refund claim deemed denied If the assessor fails to...

36 §5283. Designation by resident individuals (REPEALED) - §5283. Designation by resident individuals (REPEALED) SECTION HISTORY PL 1973,...

36 §5283-A. Voluntary contribution through checkoffs - §5283-A. Voluntary contribution through checkoffs 1. Minimum threshold for total...

36 §5284. Nongame wildlife voluntary checkoff - §5284. Nongame wildlife voluntary checkoff 1. Maine Endangered and Nongame...

36 §5284-A. Companion animal sterilization voluntary checkoff - §5284-A. Companion animal sterilization voluntary checkoff 1. Companion Animal Sterilization...

36 §5285. Maine Children's Trust Incorporated; checkoff - §5285. Maine Children's Trust Incorporated; checkoff 1. Maine Children's Trust...

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

36 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff - §5286. Contribution to Maine Clean Election Fund; voluntary checkoff 1....

36 §5287. Liability of certain spouses - §5287. Liability of certain spouses The assessor may relieve the...

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

36 §5288-A. Maine Military Family Relief Fund voluntary checkoff - §5288-A. Maine Military Family Relief Fund voluntary checkoff 1. Maine...

36 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff - §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff 1....

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

36 §5291. Maine Public Library Fund; voluntary checkoff - §5291. Maine Public Library Fund; voluntary checkoff 1. Maine Public...

36 §5292. Maine Children's Cancer Research Fund; voluntary checkoff - §5292. Maine Children's Cancer Research Fund; voluntary checkoff 1. Maine...

36 §5293. Emergency food assistance program; voluntary checkoff - §5293. Emergency food assistance program; voluntary checkoff 1. Emergency food...

36 §5294. Easy enrollment health insurance program; voluntary checkoff - §5294. Easy enrollment health insurance program; voluntary checkoff 1. Health...