Maine Revised Statutes
TITLE 36: TAXATION
Part 1: GENERAL PROVISIONS

36 §53. State tax assessor to examine method of taxation in other states and incorporate result in report (REPEALED) - §53. State tax assessor to examine method of taxation in...

36 §54. Annual report to Governor (REPEALED) - §54. Annual report to Governor (REPEALED) SECTION HISTORY PL 1969,...

36 §55. Expenses (REPEALED) - §55. Expenses (REPEALED) SECTION HISTORY PL 1981, c. 364, §4...

36 §56. Facsimile signature (REPEALED) - §56. Facsimile signature (REPEALED) SECTION HISTORY PL 1975, c. 4...

36 §57. Contract authority (REPEALED) - §57. Contract authority (REPEALED) SECTION HISTORY PL 1977, c. 477,...

Chapter 4: BUREAU OF PROPERTY TAXATION (REPEALED)

36 §71. Bureau; director (REPEALED) - §71. Bureau; director (REPEALED) SECTION HISTORY PL 1973, c. 592,...

36 §72. Responsibilities; duties, employees (REPEALED) - §72. Responsibilities; duties, employees (REPEALED) SECTION HISTORY PL 1973, c....

36 §73. Recommendations (REPEALED) - §73. Recommendations (REPEALED) SECTION HISTORY PL 1973, c. 592, §3...

36 §74. Reorganization (REPEALED) - §74. Reorganization (REPEALED) SECTION HISTORY P&SL 1975, c. 78, §21...

36 §76. Bureau; director (REPEALED) - §76. Bureau; director (REPEALED) SECTION HISTORY PL 1973, c. 620,...

36 §77. Responsibilities; duties; employees (REPEALED) - §77. Responsibilities; duties; employees (REPEALED) SECTION HISTORY PL 1973, c....

Chapter 5: ABATEMENT (REPEALED)

36 §101. State tax assessor may make abatement of taxes and supplemental assessments (REPEALED) - §101. State tax assessor may make abatement of taxes and...

Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS

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...

Chapter 9: JUSTIFICATION OF TAX EXPENDITURES (REPEALED)

36 §195. Purpose (REPEALED) - §195. Purpose (REPEALED) SECTION HISTORY PL 1985, c. 430, §3...

36 §196. Tax expenditure (REPEALED) - §196. Tax expenditure (REPEALED) SECTION HISTORY PL 1985, c. 430,...

36 §197. Review (REPEALED) - §197. Review (REPEALED) SECTION HISTORY PL 1985, c. 430, §3...

36 §198. Schedule for review (REPEALED) - §198. Schedule for review (REPEALED) SECTION HISTORY PL 1985, c....

36 §199. Report (REPEALED) - §199. Report (REPEALED) SECTION HISTORY PL 1985, c. 430, §3...

Chapter 10: TAX EXPENDITURE REVIEW

36 §199-A. Definitions - §199-A. Definitions As used in this chapter, unless the context...

36 §199-B. Report - §199-B. Report 1. Report. The bureau shall submit a report...

36 §199-C. Review - §199-C. Review The committee shall conduct the following reviews according...

36 §199-D. Report - §199-D. Report The committee shall notify the Legislature of the...

36 §199-E. Elimination of certain tax expenditures (REPEALED) - §199-E. Elimination of certain tax expenditures (REPEALED) SECTION HISTORY IB...

Chapter 11: REVENUE IMPACT

36 §200. Bureau of Revenue Services report on revenue incidence - §200. Bureau of Revenue Services report on revenue incidence 1....

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Maine Revised Statutes TITLE 36: TAXATION Part 1: GENERAL PROVISIONS

Maine Revised Statutes
TITLE 36: TAXATION
Part 1: GENERAL PROVISIONS