Maine Revised Statutes
TITLE 36: TAXATION
Part 4: BUSINESS TAXES

36 §2461. Companies and persons doing express business to apply annually for license and to pay tax (REPEALED) - §2461. Companies and persons doing express business to apply annually...

36 §2462. Annual return to state tax assessor; assessment of tax (REPEALED) - §2462. Annual return to state tax assessor; assessment of tax...

36 §2463. State tax in place of local taxation (REPEALED) - §2463. State tax in place of local taxation (REPEALED) SECTION...

36 §2464. Penalty (REPEALED) - §2464. Penalty (REPEALED) SECTION HISTORY PL 1965, c. 135, §4...

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 Companies taxable; rate (REPEALED) - §2511. Companies taxable; rate (REPEALED) SECTION HISTORY PL 1973, c....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36 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED) - §2513-B. Tax on premiums collected by captive insurers; rate of...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 Returns to State Tax Assessor (REPEALED) - §2516. Returns to State Tax Assessor (REPEALED) SECTION HISTORY PL...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...

Chapter 358: SERVICE PROVIDER TAX

36 §2551. Definitions - §2551. Definitions As used in this chapter, unless the context...

36 §2552. Tax imposed - §2552. Tax imposed 1. Rate. Effective January 1, 2016, a...

36 §2553. Registration of service providers - §2553. Registration of service providers 1. Persons required to register;...

36 §2554. Return and payment of tax - §2554. Return and payment of tax 1. Monthly report required....

36 §2555. Overpayments; refunds - §2555. Overpayments; refunds If the assessor determines, upon written application...

36 §2555-A. Refund or credit to customer - §2555-A. Refund or credit to customer A service provider tax...

36 §2556. Sourcing rules for mobile telecommunications services - §2556. Sourcing rules for mobile telecommunications services 1. Sourcing rule;...

36 §2557. Exemptions - §2557. Exemptions The tax imposed by this chapter does not...

36 §2558. Requirement to file amended return - §2558. Requirement to file amended return 1. Amended return required....

36 §2559. Application of revenues - §2559. Application of revenues Revenues derived by the tax imposed...

36 §2560. Exempt activities - §2560. Exempt activities A tax exemption provided by section 2557...

Chapter 359: PARLOR CAR OWNERS

36 §2571. Taxation of owners of parlor cars (REPEALED) - §2571. Taxation of owners of parlor cars (REPEALED) SECTION HISTORY...

36 §2572. Returns to state tax assessor; tax in place of local taxation (REPEALED) - §2572. Returns to state tax assessor; tax in place of...

36 §2573. Penalty (REPEALED) - §2573. Penalty (REPEALED) SECTION HISTORY PL 1965, c. 135, §5...

Chapter 361: RAILROAD COMPANIES

36 §2621. Annual returns (REPEALED) - §2621. Annual returns (REPEALED) SECTION HISTORY PL 1973, c. 268,...

36 §2621-A. Definitions - §2621-A. Definitions As used in this chapter, unless the context...

36 §2622. Penalties (REPEALED) - §2622. Penalties (REPEALED) SECTION HISTORY PL 1977, c. 679, §12...

36 §2623. Excise tax; payment to cities and towns one percent on stock held therein - §2623. Excise tax; payment to cities and towns one percent...

36 §2624. Amount of tax - §2624. Amount of tax The amount of the annual excise...

36 §2625. Return and payment - §2625. Return and payment Every railroad company incorporated under the...

36 §2626. Payment schedule (REPEALED) - §2626. Payment schedule (REPEALED) SECTION HISTORY PL 1981, c. 364,...

36 §2627. Abatement (REPEALED) - §2627. Abatement (REPEALED) SECTION HISTORY PL 1977, c. 694, §708...

36 §2628. Further returns; access to books by Public Utilities Commission (REPEALED) - §2628. Further returns; access to books by Public Utilities Commission...

Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES (REPEALED)

36 §2681. Returns of operators (REPEALED) - §2681. Returns of operators (REPEALED) SECTION HISTORY PL 1973, c....

36 §2682. Penalty (REPEALED) - §2682. Penalty (REPEALED) SECTION HISTORY PL 1973, c. 717, §1...

36 §2683. Companies taxable (REPEALED) - §2683. Companies taxable (REPEALED) SECTION HISTORY PL 1971, c. 478,...

36 §2684. Computation; telephone companies (REPEALED) - §2684. Computation; telephone companies (REPEALED) SECTION HISTORY PL 1985, c....

36 §2685. -- telegraph companies (REPEALED) - §2685. -- telegraph companies (REPEALED) SECTION HISTORY PL 1985, c....

36 §2686. Returns of operators (REPEALED) - §2686. Returns of operators (REPEALED) SECTION HISTORY PL 1973, c....

36 §2687. Penalty (REPEALED) - §2687. Penalty (REPEALED) SECTION HISTORY PL 1973, c. 717, §4...

36 §2687-A. Failure to make return; assessment (REPEALED) - §2687-A. Failure to make return; assessment (REPEALED) SECTION HISTORY PL...

36 §2688. Books open to assessors (REPEALED) - §2688. Books open to assessors (REPEALED) SECTION HISTORY PL 1977,...

36 §2689. Limited property tax (REPEALED) - §2689. Limited property tax (REPEALED) SECTION HISTORY PL 1965, c....

Chapter 364: TELECOMMUNICATIONS SERVICE (REPEALED)

36 §2691. Persons taxable (REPEALED) - §2691. Persons taxable (REPEALED) SECTION HISTORY PL 1985, c. 651,...

36 §2692. Amount of tax (REPEALED) - §2692. Amount of tax (REPEALED) SECTION HISTORY PL 1985, c....

36 §2692-A. Limitation on tax rate (REPEALED) - §2692-A. Limitation on tax rate (REPEALED) SECTION HISTORY PL 1987,...

36 §2693. Returns (REPEALED) - §2693. Returns (REPEALED) SECTION HISTORY PL 1985, c. 651, §2...

36 §2694. Definitions (REPEALED) - §2694. Definitions (REPEALED) SECTION HISTORY PL 1985, c. 651, §2...

36 §2695. Books open to assessors (REPEALED) - §2695. Books open to assessors (REPEALED) SECTION HISTORY PL 1985,...

36 §2696. Limited property tax (REPEALED) - §2696. Limited property tax (REPEALED) SECTION HISTORY PL 1985, c....

Chapter 365: FOREST LANDS

36 §2701. Excise tax (REPEALED) - §2701. Excise tax (REPEALED) SECTION HISTORY PL 1975, c. 162,...

36 §2701-A. Municipal assessors certification to State Tax Assessor (REPEALED) - §2701-A. Municipal assessors certification to State Tax Assessor (REPEALED) SECTION...

36 §2702. Determination of tax; notice to owners (REPEALED) - §2702. Determination of tax; notice to owners (REPEALED) SECTION HISTORY...

36 §2703. Due date; payment to Director of Property Taxation (REPEALED) - §2703. Due date; payment to Director of Property Taxation (REPEALED)...

36 §2704. Abatement (REPEALED) - §2704. Abatement (REPEALED) SECTION HISTORY PL 1975, c. 162, §1...

36 §2704-A. Interest and penalty (REPEALED) - §2704-A. Interest and penalty (REPEALED) SECTION HISTORY PL 1975, c....

36 §2705. Payment (REPEALED) - §2705. Payment (REPEALED) SECTION HISTORY PL 1975, c. 162, §1...

36 §2706. Condition of commitment of federal funds (REPEALED) - §2706. Condition of commitment of federal funds (REPEALED) SECTION HISTORY...

Chapter 366: FOREST FIRE SUPPRESSION (REPEALED)

36 §2711. Forest fire suppression costs (REPEALED) - §2711. Forest fire suppression costs (REPEALED) SECTION HISTORY PL 1983,...

36 §2712. Identification of parcels (REPEALED) - §2712. Identification of parcels (REPEALED) SECTION HISTORY PL 1983, c....

36 §2713. Assessment of tax (REPEALED) - §2713. Assessment of tax (REPEALED) SECTION HISTORY PL 1983, c....

36 §2714. Enforcement (REPEALED) - §2714. Enforcement (REPEALED) SECTION HISTORY PL 1983, c. 556, §21...

36 §2715. Compensation to municipalities (REPEALED) - §2715. Compensation to municipalities (REPEALED) SECTION HISTORY PL 1983, c....

Chapter 367: COMMERCIAL FORESTRY EXCISE TAX

36 §2721. Legislative findings - §2721. Legislative findings The Legislature finds that engaging in commercial...

36 §2722. Annual tax - §2722. Annual tax An excise tax is imposed upon the...

36 §2723. Computation of the tax (REPEALED) - §2723. Computation of the tax (REPEALED) SECTION HISTORY PL 1985,...

36 §2723-A. Computation of tax - §2723-A. Computation of tax 1. Calculation of fire control net...

36 §2724. Definitions - §2724. Definitions As used in this chapter, unless the context...

36 §2725. Due date - §2725. Due date This excise tax is due May 1,...

36 §2726. Administration - §2726. Administration 1. Returns. The State Tax Assessor shall prescribe...

36 §2727. Credit; refund (REPEALED) - §2727. Credit; refund (REPEALED) SECTION HISTORY PL 1985, c. 514,...

36 §2728. Report on ownership of commercial forest land by size of ownership - §2728. Report on ownership of commercial forest land by size...

Chapter 369: HOSPITALS

36 §2801. Hospital excise tax (REPEALED) - §2801. Hospital excise tax (REPEALED) SECTION HISTORY PL 1987, c....

36 §2801-A. Hospital assessment (REPEALED) - §2801-A. Hospital assessment (REPEALED) SECTION HISTORY RR 1991, c. 1,...

Chapter 370: GROSS RECEIPTS TAX (REPEALED)

36 §2821. Tax assessment (REPEALED) - §2821. Tax assessment (REPEALED) SECTION HISTORY PL 1993, c. 410,...

36 §2822. Tax computation (REPEALED) - §2822. Tax computation (REPEALED) SECTION HISTORY PL 1993, c. 410,...

36 §2823. Administration (REPEALED) - §2823. Administration (REPEALED) SECTION HISTORY PL 1993, c. 410, §YY2...

36 §2824. Construction (REPEALED) - §2824. Construction (REPEALED) SECTION HISTORY PL 1993, c. 410, §YY2...

36 §2825. Report (REPEALED) - §2825. Report (REPEALED) SECTION HISTORY PL 1993, c. 410, §YY2...

Chapter 371: MINING EXCISE TAX

36 §2851. Preamble - §2851. Preamble It is the Legislature's belief that mining for...

36 §2852. Findings - §2852. Findings The Legislature makes the following findings. [PL 1981,...

36 §2853. Purpose - §2853. Purpose It is the policy of the State to...

36 §2854. Excise tax in lieu of property taxes - §2854. Excise tax in lieu of property taxes 1. Annual...

36 §2855. Definitions - §2855. Definitions For the purposes of this chapter, unless the...

36 §2856. Amount of tax - §2856. Amount of tax The amount of the annual excise...

36 §2857. Returns - §2857. Returns 1. Annual return. A mining company shall file,...

36 §2858. Credits, refunds and amendments - §2858. Credits, refunds and amendments Credits, refunds and amendments shall...

36 §2859. Estimated tax requirements - §2859. Estimated tax requirements A mining company shall make payments...

36 §2860. Enforcement (REPEALED) - §2860. Enforcement (REPEALED) SECTION HISTORY PL 1981, c. 711, §10...

36 §2861. Municipal reimbursement - §2861. Municipal reimbursement 1. Reimbursement. Excise tax revenues shall be...

36 §2862. Distribution of remaining revenues - §2862. Distribution of remaining revenues Excise tax revenues remaining after...

36 §2863. Grants for impact assistance - §2863. Grants for impact assistance The Mining Impact Assistance Fund...

36 §2864. Just value (REPEALED) - §2864. Just value (REPEALED) SECTION HISTORY PL 1981, c. 711,...

36 §2865. Mine site and valuation determinations - §2865. Mine site and valuation determinations 1. Mine site. The...

36 §2866. Mining Oversight Fund - §2866. Mining Oversight Fund 1. Creation of fund. The Mining...

Chapter 373: HEALTH CARE PROVIDER TAX

36 §2871. Definitions - §2871. Definitions As used in this chapter, unless the context...

36 §2872. Tax imposed; fiscal years beginning 2002 - §2872. Tax imposed; fiscal years beginning 2002 Beginning July 1,...

36 §2873. Return and payment of tax; application of revenues - §2873. Return and payment of tax; application of revenues 1....

Chapter 375: HOSPITAL TAX

36 §2881. Definitions - §2881. Definitions As used in this chapter, unless the context...

36 §2882. Tax imposed - §2882. Tax imposed For state fiscal year 2002-03, a tax...

36 §2883. Return and payment of tax; application of revenues - §2883. Return and payment of tax; application of revenues 1....

Chapter 377: HOSPITAL TAX

36 §2891. Definitions - §2891. Definitions As used in this chapter, unless the context...

36 §2892. Tax imposed (FUTURE CONTINGENT INVALIDATION: See PL 2003, c. 673, Pt. HH, §§6, 7) - §2892. Tax imposed (CONTAINS TEXT WITH VARYING EFFECTIVE DATES) (FUTURE...

36 §2893. Return and payment of tax; application of revenues - §2893. Return and payment of tax; application of revenues 1....

36 §2894. Hospital assessment - §2894. Hospital assessment For state fiscal year 2010-11, an assessment...

36 §2895. Return and payment of assessment; application of revenues - §2895. Return and payment of assessment; application of revenues 1....

36 §2896. Hospital assessment; 2012-2013 - §2896. Hospital assessment; 2012-2013 1. Assessment. For state fiscal year...

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Maine Revised Statutes TITLE 36: TAXATION Part 4: BUSINESS TAXES

Maine Revised Statutes
TITLE 36: TAXATION
Part 4: BUSINESS TAXES