Maine Revised Statutes
TITLE 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS

36 §6141. Purpose (REALLOCATED FROM TITLE 36, SECTION 6146) (REPEALED) - §6141. Purpose (REALLOCATED FROM TITLE 36, SECTION 6146) (REPEALED) SECTION...

36 §6142. Definitions (REALLOCATED FROM TITLE 36, SECTION 6147) (REPEALED) - §6142. Definitions (REALLOCATED FROM TITLE 36, SECTION 6147) (REPEALED) SECTION...

36 §6143. Benefit (REALLOCATED FROM TITLE 36, SECTION 6148) (REPEALED) - §6143. Benefit (REALLOCATED FROM TITLE 36, SECTION 6148) (REPEALED) SECTION...

36 §6144. Limitations (REALLOCATED FROM TITLE 36, SECTION 6149) (REPEALED) - §6144. Limitations (REALLOCATED FROM TITLE 36, SECTION 6149) (REPEALED) SECTION...

36 §6145. Administration (REALLOCATED FROM TITLE 36, SECTION 6150) (REPEALED) - §6145. Administration (REALLOCATED FROM TITLE 36, SECTION 6150) (REPEALED) SECTION...

36 §6146. Appeals (REALLOCATED FROM TITLE 36, SECTION 6151) (REPEALED) - §6146. Appeals (REALLOCATED FROM TITLE 36, SECTION 6151) (REPEALED) SECTION...

36 §6147. Definitions (REALLOCATED TO TITLE 36, SECTION 6142) - §6147. Definitions (REALLOCATED TO TITLE 36, SECTION 6142) SECTION HISTORY...

36 §6148. Benefit (REALLOCATED TO TITLE 36, SECTION 6143) - §6148. Benefit (REALLOCATED TO TITLE 36, SECTION 6143) SECTION HISTORY...

36 §6149. Limitations (REALLOCATED TO TITLE 36, SECTION 6144) - §6149. Limitations (REALLOCATED TO TITLE 36, SECTION 6144) SECTION HISTORY...

36 §6150. Administration (REALLOCATED TO TITLE 36, SECTION 6145) - §6150. Administration (REALLOCATED TO TITLE 36, SECTION 6145) SECTION HISTORY...

36 §6151. Appeals (REALLOCATED TO TITLE 36, SECTION 6146) (REPEALED) - §6151. Appeals (REALLOCATED TO TITLE 36, SECTION 6146) (REPEALED) SECTION...

Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY (REPEALED)

36 §6151. Purpose (REPEALED) - §6151. Purpose (REPEALED) SECTION HISTORY PL 1977, c. 718, §3...

36 §6152. Administration (REPEALED) - §6152. Administration (REPEALED) SECTION HISTORY PL 1977, c. 718, §3...

36 §6153. Eligibility criteria (REPEALED) - §6153. Eligibility criteria (REPEALED) SECTION HISTORY PL 1977, c. 718,...

36 §6154. Appeal (REPEALED) - §6154. Appeal (REPEALED) SECTION HISTORY PL 1977, c. 718, §3...

36 §6155. Certification (REPEALED) - §6155. Certification (REPEALED) SECTION HISTORY PL 1977, c. 718, §3...

Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (REPEALED)

36 §6161. Purpose (REPEALED) - §6161. Purpose (REPEALED) SECTION HISTORY PL 1979, c. 726, §7...

36 §6162. Eligibility criteria; appeal (REPEALED) - §6162. Eligibility criteria; appeal (REPEALED) SECTION HISTORY PL 1979, c....

36 §6162-A. Eligibility; definitions; appeal (REPEALED) - §6162-A. Eligibility; definitions; appeal (REPEALED) SECTION HISTORY PL 1987, c....

36 §6162-B. Eligibility; appeal (REPEALED) - §6162-B. Eligibility; appeal (REPEALED) SECTION HISTORY PL 1999, c. 401,...

36 §6163. Administration (REPEALED) - §6163. Administration (REPEALED) SECTION HISTORY PL 1979, c. 726, §7...

36 §6164. Certification (REPEALED) - §6164. Certification (REPEALED) SECTION HISTORY PL 1979, c. 726, §7...

Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM

36 §6201. Definitions - §6201. Definitions As used in this chapter, unless the context...

36 §6201-A. Short title - §6201-A. Short title This chapter may be known and may...

36 §6202. Claim is personal - §6202. Claim is personal The right to file a claim...

36 §6203. Claim to be paid from General Fund (REPEALED) - §6203. Claim to be paid from General Fund (REPEALED) SECTION...

36 §6203-A. Procedure for reimbursement - §6203-A. Procedure for reimbursement At least monthly on or before...

36 §6204. Filing date - §6204. Filing date A claim may not be paid unless...

36 §6205. One claim per household - §6205. One claim per household Only one claimant per household...

36 §6206. Income limitations for elderly households - §6206. Income limitations for elderly households A claimant representing an...

36 §6207. Income limitations for nonelderly households - §6207. Income limitations for nonelderly households A claimant representing a...

36 §6208. Benefit calculation for elderly households - §6208. Benefit calculation for elderly households If a claimant representing...

36 §6209. Annual adjustment - §6209. Annual adjustment 1. Household limitation adjustment. The State Tax...

36 §6210. Administration - §6210. Administration The State Tax Assessor shall make available suitable...

36 §6211. Audit of claim - §6211. Audit of claim If, on the audit of any...

36 §6212. Denial of claim - §6212. Denial of claim 1. Fraudulent claim. If the State...

36 §6213. Appeal - §6213. Appeal A denial in whole or in part of...

36 §6214. Disallowance of certain claims - §6214. Disallowance of certain claims A claim shall be disallowed,...

36 §6215. Extension of time for filing claims - §6215. Extension of time for filing claims In case of...

36 §6216. Protection from loss of benefits - §6216. Protection from loss of benefits It is the intent...

36 §6217. Sunset (REPEALED) - §6217. Sunset (REPEALED) SECTION HISTORY PL 1987, c. 516, §§3,6...

36 §6218. Readability; application; instructions - §6218. Readability; application; instructions The application form and instructions used...

36 §6219. Outreach plan required - §6219. Outreach plan required The Bureau of Revenue Services shall...

36 §6220. Coordination required - §6220. Coordination required The bureau shall seek the advice and...

36 §6221. Termination of Circuitbreaker Program - §6221. Termination of Circuitbreaker Program No benefits are allowed under...

Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE

36 §6231. Definitions (REPEALED) - §6231. Definitions (REPEALED) SECTION HISTORY PL 2005, c. 395, §4...

36 §6232. Municipal authority - §6232. Municipal authority The legislative body of a municipality may...

36 §6233. Termination of program (REPEALED) - §6233. Termination of program (REPEALED) SECTION HISTORY RR 2013, c....

36 §6234. Municipal authority; veterans - §6234. Municipal authority; veterans The legislative body of a municipality...

Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES

36 §6250. Definitions - §6250. Definitions As used in this chapter, unless the context...

36 §6251. Deferral of tax on homestead; joint election; age requirement; filing claim - §6251. Deferral of tax on homestead; joint election; age requirement;...

36 §6252. Property entitled to deferral - §6252. Property entitled to deferral In order to qualify for...

36 §6253. Claim forms; contents - §6253. Claim forms; contents 1. Administration. A taxpayer's claim for...

36 §6254. State liens against tax-deferred property - §6254. State liens against tax-deferred property 1. Lien. The lien...

36 §6255. Listing of tax-deferred property; interest accrual - §6255. Listing of tax-deferred property; interest accrual 1. Tax-deferred property...

36 §6256. Recording liens in county; recording constitutes notice of state lien - §6256. Recording liens in county; recording constitutes notice of state...

36 §6257. Payment of amount equivalent to deferred taxes by the State - §6257. Payment of amount equivalent to deferred taxes by the...

36 §6258. Annual notice to taxpayer - §6258. Annual notice to taxpayer 1. Annual deferral notice. On...

36 §6259. Events requiring payment of deferred tax and interest - §6259. Events requiring payment of deferred tax and interest Subject...

36 §6260. Time for payments; delinquencies - §6260. Time for payments; delinquencies Whenever any of the circumstances...

36 §6261. Election by spouse to continue tax deferral - §6261. Election by spouse to continue tax deferral 1. Continuation...

36 §6262. Voluntary payment of deferred tax and interest - §6262. Voluntary payment of deferred tax and interest 1. Payments....

36 §6263. Extension of time for payment upon death of claimant or spouse - §6263. Extension of time for payment upon death of claimant...

36 §6264. Limitations - §6264. Limitations Nothing in this chapter is intended to or...

36 §6265. Deed or contract clauses preventing application for deferral prohibited; clauses void - §6265. Deed or contract clauses preventing application for deferral prohibited;...

36 §6266. Senior Property Tax Deferral Revolving Account; sources; uses - §6266. Senior Property Tax Deferral Revolving Account; sources; uses 1....

36 §6267. Phase out of elderly tax deferral program (REPEALED) - §6267. Phase out of elderly tax deferral program (REPEALED) SECTION...

Chapter 908-A: MUNICIPAL PROPERTY TAX DEFERRAL FOR SENIOR CITIZENS

36 §6271. Municipal authority - §6271. Municipal authority 1. Definitions. As used in this chapter,...

Chapter 908-B: PROPERTY TAX STABILIZATION FOR SENIOR CITIZENS

36 §6281. Stabilization of property taxes on homesteads of individuals 65 years of age or older - §6281. Stabilization of property taxes on homesteads of individuals 65...

Chapter 909: 1987 TAX REBATE ACT (REPEALED)

36 §6301. Short title (REPEALED) - §6301. Short title (REPEALED) SECTION HISTORY PL 1987, c. 832,...

36 §6302. Rebate procedure (REPEALED) - §6302. Rebate procedure (REPEALED) SECTION HISTORY PL 1987, c. 832,...

36 §6303. Rebate checks (REPEALED) - §6303. Rebate checks (REPEALED) SECTION HISTORY PL 1987, c. 832,...

36 §6304. Returns processed after July 1, 1988 (REPEALED) - §6304. Returns processed after July 1, 1988 (REPEALED) SECTION HISTORY...

Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT (REPEALED)

36 §6401. Short title (REPEALED) - §6401. Short title (REPEALED) SECTION HISTORY PL 1987, c. 876,...

36 §6402. Surplus return procedure (REPEALED) - §6402. Surplus return procedure (REPEALED) SECTION HISTORY PL 1987, c....

Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT (REPEALED)

36 §6501. Short title (REPEALED) - §6501. Short title (REPEALED) SECTION HISTORY PL 1987, c. 876,...

36 §6502. Return rates (REPEALED) - §6502. Return rates (REPEALED) SECTION HISTORY PL 1987, c. 876,...

36 §6503. Eligible taxpayer (REPEALED) - §6503. Eligible taxpayer (REPEALED) SECTION HISTORY PL 1987, c. 876,...

36 §6504. Surplus return checks (REPEALED) - §6504. Surplus return checks (REPEALED) SECTION HISTORY PL 1987, c....

Chapter 913: TAX AMNESTY (REPEALED)

36 §6551. Maine Tax Amnesty Program (REPEALED) - §6551. Maine Tax Amnesty Program (REPEALED) SECTION HISTORY PL 1989,...

36 §6552. Definitions (REPEALED) - §6552. Definitions (REPEALED) SECTION HISTORY PL 1989, c. 880, §A1...

36 §6553. Administration (REPEALED) - §6553. Administration (REPEALED) SECTION HISTORY PL 1989, c. 880, §A1...

36 §6554. Exemption; leased vehicles in interstate commerce (REPEALED) - §6554. Exemption; leased vehicles in interstate commerce (REPEALED) SECTION HISTORY...

36 §6555. Undisclosed liabilities (REPEALED) - §6555. Undisclosed liabilities (REPEALED) SECTION HISTORY PL 1989, c. 880,...

36 §6556. Amnesty period (REPEALED) - §6556. Amnesty period (REPEALED) SECTION HISTORY PL 1989, c. 880,...

36 §6557. Amnesty return (REPEALED) - §6557. Amnesty return (REPEALED) SECTION HISTORY PL 1989, c. 880,...

36 §6558. Payment plan (REPEALED) - §6558. Payment plan (REPEALED) SECTION HISTORY PL 1989, c. 880,...

36 §6559. Amnesty receipts (REPEALED) - §6559. Amnesty receipts (REPEALED) SECTION HISTORY PL 1989, c. 880,...

Chapter 914: 2003 TAX AMNESTY PROGRAM

36 §6571. 2003 Maine Tax Amnesty Program established - §6571. 2003 Maine Tax Amnesty Program established There is established...

36 §6572. Administration - §6572. Administration The assessor shall administer the 2003 Maine Tax...

36 §6573. Undisclosed liabilities - §6573. Undisclosed liabilities Nothing in this chapter may be construed...

36 §6574. Amnesty period - §6574. Amnesty period The time period during which a 2003...

36 §6575. Amnesty return - §6575. Amnesty return The assessor shall prepare and make available...

36 §6576. Preamnesty settlements - §6576. Preamnesty settlements Notwithstanding any other provision of this chapter,...

Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM

36 §6581. Program established - §6581. Program established The Maine Use Tax Compliance Program, referred...

36 §6582. Definitions - §6582. Definitions As used in this chapter, unless the context...

36 §6583. Administration; conditions for participation - §6583. Administration; conditions for participation The State Tax Assessor shall...

36 §6584. Program return - §6584. Program return The State Tax Assessor shall prepare and...

36 §6585. Undisclosed and future use tax liabilities; other settlements - §6585. Undisclosed and future use tax liabilities; other settlements Nothing...

Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE

36 §6591. 2009 Tax Receivables Reduction Initiative established - §6591. 2009 Tax Receivables Reduction Initiative established There is established...

36 §6592. Administration - §6592. Administration The State Tax Assessor shall administer the initiative....

36 §6593. Undisclosed liabilities - §6593. Undisclosed liabilities This chapter may not be construed to...

36 §6594. Initiative period - §6594. Initiative period The time period during which a 2009...

36 §6595. Initiative application - §6595. Initiative application The assessor shall prepare and make available...

Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES

36 §6601. 2010 Tax Receivables Reduction Initiatives established - §6601. 2010 Tax Receivables Reduction Initiatives established There are established...

36 §6602. Administration - §6602. Administration The State Tax Assessor shall administer the initiatives....

36 §6603. Undisclosed liabilities - §6603. Undisclosed liabilities This chapter does not prohibit the State...

36 §6604. Initiatives period - §6604. Initiatives period A 2010 tax initiatives application described in...

36 §6605. Initiatives application - §6605. Initiatives application The State Tax Assessor shall prepare and...

36 §6606. Waiver of penalties or interest - §6606. Waiver of penalties or interest 1. Short-term initiative. A...

36 §6607. Collection action not stayed - §6607. Collection action not stayed An enforced collection action, including,...

Chapter 914-D: 2012 MAINE USE TAX COMPLIANCE PROGRAM

36 §6611. Program established - §6611. Program established The 2012 Maine Use Tax Compliance Program,...

36 §6612. Definitions - §6612. Definitions As used in this chapter, unless the context...

36 §6613. Administration; conditions for participation - §6613. Administration; conditions for participation The State Tax Assessor shall...

36 §6614. Program return - §6614. Program return The State Tax Assessor shall prepare and...

36 §6615. Undisclosed and future use tax liabilities; other settlements - §6615. Undisclosed and future use tax liabilities; other settlements This...

Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY

36 §6651. Definitions - §6651. Definitions As used in this chapter, unless the context...

36 §6652. Reimbursement allowed; limitation - §6652. Reimbursement allowed; limitation 1. Generally. A person against whom...

36 §6653. Taxpayer to obtain information - §6653. Taxpayer to obtain information Before filing a request for...

36 §6654. Claim for reimbursement - §6654. Claim for reimbursement A person entitled to reimbursement of...

36 §6655. Forms - §6655. Forms The State Tax Assessor shall prescribe forms for...

36 §6656. Payment of claims - §6656. Payment of claims 1. Reimbursement claim. Notwithstanding any other...

36 §6657. Audit of claim - §6657. Audit of claim The State Tax Assessor has the...

36 §6658. Subsequent changes - §6658. Subsequent changes If, after a claim for reimbursement has...

36 §6659. Legislative findings - §6659. Legislative findings The Legislature finds that encouragement of the...

36 §6660. Availability of information - §6660. Availability of information Notwithstanding section 191, information contained in...

36 §6661. Certain leased property - §6661. Certain leased property A lessor of eligible property shall...

36 §6662. Disallowance of reimbursement for certain property - §6662. Disallowance of reimbursement for certain property Reimbursement under this...

36 §6663. Program name (REALLOCATED FROM TITLE 36, SECTION 6661) - §6663. Program name (REALLOCATED FROM TITLE 36, SECTION 6661) The...

36 §6664. Report (REPEALED) - §6664. Report (REPEALED) SECTION HISTORY PL 2005, c. 12, §BBB5...

36 §6665. Financial projections report (REPEALED) - §6665. Financial projections report (REPEALED) SECTION HISTORY PL 2005, c....

Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING

36 §6751. Short title - §6751. Short title This chapter may be known and cited...

36 §6752. Program established; declaration of public purpose - §6752. Program established; declaration of public purpose The Maine Employment...

36 §6753. Definitions - §6753. Definitions As used in this chapter, unless the context...

36 §6754. Reimbursement allowed - §6754. Reimbursement allowed 1. Generally. Subject to the provisions of...

36 §6755. Procedures for application - §6755. Procedures for application A qualified business that applies to...

36 §6756. Criteria for approval - §6756. Criteria for approval Prior to issuing a certificate of...

36 §6757. Calculation of employment tax increment (REPEALED) - §6757. Calculation of employment tax increment (REPEALED) SECTION HISTORY PL...

36 §6758. Procedure for reimbursement - §6758. Procedure for reimbursement 1. Reporting by qualified businesses. On...

36 §6759. Program administration - §6759. Program administration The commissioner shall administer this Act. The...

36 §6760. Confidentiality - §6760. Confidentiality The following records are designated as confidential for...

36 §6761. Audit process - §6761. Audit process This chapter may not be construed to...

36 §6762. Benefit calculation for calendar years beginning with 2022 - §6762. Benefit calculation for calendar years beginning with 2022 Notwithstanding...

Chapter 919: SHIPBUILDING FACILITY CREDIT

36 §6850. Purpose and intent - §6850. Purpose and intent The Legislature finds that encouragement of...

36 §6851. Definitions - §6851. Definitions As used in this chapter, unless the context...

36 §6852. Procedures for application; certificate of approval - §6852. Procedures for application; certificate of approval 1. Application. A...

36 §6853. Credit against withholding taxes allowed - §6853. Credit against withholding taxes allowed 1. Generally. Subject to...

36 §6854. Reporting required - §6854. Reporting required 1. Annual reporting by certified applicant. On...

36 §6855. Land - §6855. Land 1. Public benefit. The Legislature, recognizing that the...

36 §6856. Accelerated credit - §6856. Accelerated credit Beginning July 1, 1999, if a certified...

36 §6857. Decelerated credit - §6857. Decelerated credit Beginning July 1, 2003, if a certified...

36 §6858. Maine preference - §6858. Maine preference As part of the contractual inducement for...

Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT

36 §6901. Definitions - §6901. Definitions As used in this chapter, unless the context...

36 §6902. Reimbursement allowed; procedure; audits - §6902. Reimbursement allowed; procedure; audits 1. Generally. A visual media...

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Maine Revised Statutes TITLE 36: TAXATION Part 9: TAXPAYER BENEFIT PROGRAMS

Maine Revised Statutes
TITLE 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS