us-me/stat

1,673 sections.

• 1 Liability for taxes recognized by courts
• 2 Attorney general to sue
• 3 Refunds
• 4 Timely mailing treated as timely filing and paying
• 5 Effect of repeal
• 6 Denial, suspension and revocation of licenses
• 6-A Payments; refund or abatement
• 7 Denial, suspension and revocation of licenses
• 31 Tax subject to referendum
• 32 Notification
• 33 Ballot contents
• 34 Returns; effect
• 35 Costs of election
• 51 Powers of state tax assessor
• 52 State tax assessor; duties
• 53 State tax assessor to examine method of taxation in other states and incorporate result in report
• 54 Annual report to Governor
• 55 Expenses
• 56 Facsimile signature
• 57 Contract authority
• 71 Bureau; director
• 72 Responsibilities; duties, employees
• 73 Recommendations
• 74 Reorganization
• 76 Bureau; director
• 77 Responsibilities; duties; employees
• 101 State tax assessor may make abatement of taxes and supplemental assessments
• 111 Definitions
• 112 State Tax Assessor
• 112-A Agreements for transfer from another state agency of debt for collection
• 113 Audit and collection expenses
• 114 Internal services provided by the bureau
• 115 Payment by credit card
• 135 Record-keeping requirements
• 141 Assessment
• 142 Cancellation and abatement
• 143 Compromise of tax liability
• 144 Application for refund
• 145 Declaration of jeopardy
• 151 Review of decisions of State Tax Assessor
• 151-A Additional safeguards
• 151-B Independent Appeals Office
• 151-C Taxpayer advocate and experience officer
• 151-D Maine Board of Tax Appeals
• 152 Payment of contested taxes
• 153 Time of filing or paying
• 171 Demand letter
• 172 Denial, suspension or revocation of license
• 173 Collection by warrant
• 174 Collection by civil action
• 175 Applicants for license or renewal of license
• 175-A Tax lien
• 176 Levy
• 176-A Levy upon property
• 176-B Access to financial records of individuals who owe Maine taxes
• 177 Trust fund status of certain collections
• 178 Priority of tax
• 182 Injunctions
• 183 Criminal offenses; statute of limitations
• 183-A Subsequent offenses
• 184 Criminal offenses
• 184-A Intentional evasion of tax
• 185 Set-off
• 185-A Setoff of refunds to debts owed to other agencies of the State
• 186 Interest
• 186-A Additional interest
• 187 Penalties
• 187-A Preparer penalty
• 187-B Penalties
• 188 Remedies not exclusive
• 189 Taxes as additional
• 190 Effect of repeal
• 191 Confidentiality of tax records
• 192 Miscellaneous
• 193 Returns; declaration covering perjury; submission of returns and funds by electronic means
• 194 Data warehouse
• 194-A Review of certain changes in the application of sales and use tax law
• 194-B National criminal history record information
• 194-C National criminal history record information of providers of contract services
• 194-D Background investigations
• 194-E Tribes deemed as acting in a governmental capacity
• 195 Purpose
• 196 Tax expenditure
• 197 Review
• 198 Schedule for review
• 199 Report
• 199-A Definitions
• 199-B Report
• 199-C Review
• 199-D Report
• 199-E Elimination of certain tax expenditures
• 200 Bureau of Revenue Services report on revenue incidence
• 201 Supervision and administration
• 202 Training and certification of assessors
• 203 Supervisors and assistants
• 204 Daily payment to treasurer
• 205 Forms, reports and records
• 206 Compensation of assessors, collectors and treasurers
• 207 -- conventions
• 208 Equalization
• 208-A Adjustment for sudden and severe disruption of valuation
• 209 Adjustment for audits; determination of the State Tax Assessor
• 251 Warrants for town assessment of state tax
• 252 Time for issuance
• 253 Warrant requirements
• 254 Issuance of warrants or executions
• 271 State Board of Property Tax Review
• 272 Municipal valuation appeals
• 272-A Appeals of adjusted municipal valuation
• 273 Nonresidential property of $1,000,000 or greater
• 291 Membership, creation
• 292 Duties, procedures
• 293 Compensation
• 297 Purpose; composition
• 298 Hearing
• 301 State Tax Assessor
• 302 Unorganized territories
• 303 Organized territory
• 304 Establishment of primary assessing areas
• 305 Additional duties
• 306 Definitions
• 310 Examination
• 311 Certification
• 312 Violation
• 313 Tenure
• 314 Removal
• 315 Selection of assessors
• 318 Training of assessors
• 326 Purpose of minimum standards
• 327 Minimum assessing standards
• 328 Administrative rules and regulations
• 329 Inability to achieve standards
• 330 Professional assessment firms
• 331 Assessment manual
• 341 Certification of treasurer and controller
• 342 Property taxes credited on assessments; quarterly payments
• 381 State valuation; definition; to be filed with Bureau of Revenue Services annually
• 381-A Interim state valuation of municipalities
• 382 Failure of assessor to furnish information
• 383 Assessors' annual return to State Tax Assessor
• 384 Investigation of valuation; actions and prosecutions; reassessment orders; appeals
• 451 Rate of tax
• 451-A Mill rate for fiscal year 1977-78
• 452 Assessment of state property tax
• 453 Payment of state tax by municipalities
• 453-A Adjustments in appropriations
• 454 Payment of tax in town where charters surrendered
• 455 Additional state property tax
• 456 Additional state property tax exemption
• 457 State telecommunications excise tax
• 458 Continuation of exemption
• 471 Area, body politic
• 471-A Board of assessment review
• 472 Executive committee
• 473 Powers and duties
• 474 Administrative provisions
• 475 Abatement by chief assessor; procedure
• 476 Notice of decision
• 477 Appeals to board of assessment review
• 478 -- to Forestry Appeal Board
• 479 Hearing
• 480 -- to Superior Court
• 481 Hearing
• 482 Commissioner's hearing and report
• 483 Trial
• 484 Judgment and execution
• 485 Assessment ratio evidence
• 486 State Board of Assessment Review
• 501 Definitions
• 502 Property taxable; tax year
• 503 Town taxes; legality
• 504 Illegal assessment; recovery of tax
• 505 Taxes; payment; powers of municipalities
• 506 Prepayment of taxes
• 506-A Overpayment of taxes
• 507 Taxpayer information
• 508 Service charges
• 551 Real estate; defined
• 552 -- tax lien
• 553 -- where taxed
• 554 Mortgaged real estate; taxes; payment
• 555 Tenants in common and joint tenants
• 556 Landlord and tenant
• 557 Assessment; continued until notice of transfer
• 557-A Assessment; unknown owner
• 558 Taxes prorated between seller and purchaser
• 558-A Liability for failure to pay prorated property taxes
• 559 Deceased persons
• 560 Bank's real estate
• 561 Railroad buildings
• 562 Standing wood, bark and timber; taxed to purchaser
• 563 Forest land; policy
• 564 Assessment
• 565 Forestry Appeal Board
• 571 Title
• 572 Purpose
• 573 Definitions
• 574 Applicability
• 574-A Ineligibility
• 574-B Applicability
• 574-C Reduction of parcels with structures; shoreland areas
• 575 Administration; rules
• 575-A Determining compliance with forest management and harvest plan
• 576 Powers and duties
• 576-A Valuation of areas other than forest land
• 576-B Discount factor and capitalization rate
• 577 Reduced valuation under special circumstances
• 578 Assessment of tax
• 579 Schedule, investigation
• 580 Reclassification
• 581 Withdrawal
• 581-A Sale of portion of parcel of forest land
• 581-B Reclassification and withdrawal in unorganized territory
• 581-C Mineral lands
• 581-D Mineral lands subject to an excise tax
• 581-E Report to the Bureau of Forestry
• 581-F Report to the Bureau of Forestry on land in unorganized territory
• 581-G Report to Bureau of Forestry
• 582 Appeal from State Tax Assessor
• 582-A Payment for tax pending review
• 583 Abatement
• 584 Advisory Council
• 584-A Construction
• 585 Purpose
• 586 Definitions
• 587 Classification as farmland
• 588 Planning board; open space land
• 589 Scenic easements and development rights
• 590 Value
• 591 Recapture penalty
• 592 Enforcement provision
• 593 Application
• 594 Exception
• 601 Personal property; defined
• 602 Where taxed
• 603 Exceptions
• 604 Mortgaged personal property; taxes
• 605 Deceased persons
• 606-2 Tax priority; deceased's personal property
• 607 Insolvent person's personal property
• 608 Blooded animals
• 609 Sailing vessels and barges; tax rate
• 610 Rebuilt vessels and barges; tax rate
• 610-A Watercraft assessed as personal property
• 611 Equipment tax
• 612 Tax lien on personal property
• 613 Watercraft decal
• 651 Public property
• 652 Property of institutions and organizations
• 653 Estates of veterans
• 654 Estates of certain persons
• 654-A Estates of legally blind persons
• 655 Personal property
• 656 Real estate
• 657 Purpose
• 658 Application
• 659 Recovery by a municipality
• 660 Legislative review of exemptions
• 661 Reimbursement for exemptions
• 671 Definitions
• 672 Permanent residency; factual determination by municipal assessor
• 673 Exemption of homesteads
• 674 Forms
• 675 Application
• 676 Duty of municipal assessor
• 677 Homestead exemptions; approval; refusal; hearings
• 678 Lien imposed on property of person claiming exemption although not permanent resident
• 681 Definitions
• 682 Permanent residency; factual determination by assessor
• 683 Exemption of homesteads
• 684 Forms; application
• 685 Duty of assessor; reimbursement by State
• 686 Denial of homestead exemption; appeals
• 687 Supplemental assessment
• 688 Effect of determination of residence
• 689 Audits; determinations of bureau
• 691 Definitions; exemption limitations
• 692 Exemption of business equipment
• 693 Forms; reporting
• 694 Duty of assessor; reimbursement by State
• 695 Denial of exemption; appeals
• 696 Supplemental assessment
• 697 Audits; determination of bureau
• 698 Appeals
• 699 Legislative findings; intent
• 700 Reimbursement for state-mandated costs
• 700-A Additional municipal compensation
• 700-B Adjustments to revenue
• 701 Rules for assessment
• 701-A Just value defined
• 702 Assessors' liability
• 703 Select board to act as assessors
• 704 Delinquent assessors; violation
• 705 County commissioners may appoint assessors; procedure
• 706 Taxpayers to list property, notice, penalty, verification
• 706-A Taxpayers to list property; notice; penalty; verification
• 707 Exempt property; inventory required
• 708 Assessors to value real estate and personal property
• 708-A Certification of valuation lists
• 709 Assessment and commitment
• 709-A Primary assessing areas; assessment and commitment
• 709-B Extension of commitment time limit for 1977
• 710 Overlay
• 711 Assessment record
• 712 Certificate of assessment
• 713 Supplemental assessments
• 713-A Certain supplemental assessments
• 713-B Penalties assessed as supplemental assessments
• 714 State-municipal revenue sharing aid
• 721 Purpose
• 722 Definitions
• 723 Applicability
• 724 Base land values
• 725 Sales data
• 726 Valuation of land
• 751 County taxes; collection
• 752 Payment
• 753 Municipal tax commitment; form
• 754 -- lost or destroyed
• 755 Bond
• 756 Compensation
• 757 Receipts for taxes
• 757-A Collector to furnish certificate to boat registration applicants
• 758 Notification to assessors of invalid tax
• 759 Accounting; penalties
• 759-A Prohibition on commingling funds
• 760 Perfection of collections
• 760-A Minor or burdensome amounts
• 761 Failure; action
• 762 Collections completed by new collectors
• 763 Settlement procedure; removal from municipality; resignation
• 764 Incapacity
• 765 Death
• 766 Warrant for completion of collection; form
• 801 Sheriff may collect taxes
• 802 Proceedings by sheriff
• 803 Sheriff's duty in respect to warrant; alias warrant
• 841 Abatement procedures
• 841-A Abatement by municipal officers; procedure
• 841-B Land Classification Appeals Board; purpose; composition
• 841-C Hearing
• 842 Notice of decision
• 843 Appeals
• 843-A Appeals to Forestry Appeal Board
• 843-B Hearing
• 844 Appeals to county commissioners
• 844-A Board of Assessment Review
• 844-B Definitions
• 844-C Composition
• 844-D Jurisdiction
• 844-E Assignment of hearing
• 844-F Place of hearing
• 844-G Appeal to State Board of Assessment Review
• 844-H Hearing procedure
• 844-I Production of documents
• 844-J Evidence
• 844-K Compensation
• 844-L Appeal to the Superior Court
• 844-M County board of assessment review
• 844-N Primary assessing area board of assessment review
• 845 Appeals; to Superior Court
• 846 -- hearing
• 847 -- Commissioner's hearing and report
• 848 -- Trial
• 848-A Assessment ratio evidence
• 849 -- judgment and execution
• 850 Assessment of costs
• 891 Collection of delinquent county taxes
• 891-A School subsidies withheld from delinquent municipalities
• 892 Interest on delinquent state taxes
• 892-A Interest on delinquent county taxes
• 893 Tax collector liable to inhabitants
• 894 Delinquent tax collectors; fine
• 895 Warrant form; for completion of collection by treasurer
• 896 Personal property distrained; sold as on execution
• 897 Real estate levied on; sold as on execution
• 898 Tax collector to account when taken on execution
• 899 Municipalities may choose another tax collector
• 900 Payments to former tax collector in dispute; procedure
• 901 Remedy of owners of property taken for default of others
• 902 Amendments permitted in actions to collect taxes
• 903 Defendant estopped to deny title; exceptions
• 904 Treasurer's receipt as evidence of redemption
• 905 Municipalities may set off moneys due against taxes
• 906 Application of payments to unpaid taxes
• 941 Civil action with special attachments; procedure
• 942 Tax lien certificate; procedure
• 942-A Aggregate tax lien certificate for time-share units; procedure
• 943 Tax lien mortgage; redemption; discharge; foreclosure
• 943-A Application for abatement
• 943-B Credit reporting; payment during redemption period
• 943-C Sale of foreclosed properties
• 944 Foreclosure for equitable relief, procedure
• 945 Foreclosure in action for equitable relief; alternative procedure; class action
• 946 Action for equitable relief after period of redemption; procedure
• 946-A Tax-acquired property and the restriction of title action
• 946-B Tax-acquired property and the restriction of title action
• 946-C Abandoned tax-acquired property
• 947 Presumption of validity
• 948 Supplemental assessments; enforcement of lien
• 949 Disbursement of excess funds
• 991 Distraint for taxes; procedure; sale
• 992 Disposition of surplus
• 993 Arrest; notice; procedure; fees
• 994 Tax collector may issue warrant of distress to sheriff, deputy sheriff or constable
• 995 Warrant of distress; service; notice; fees
• 996 Distraint before tax due to prevent loss
• 997 Arrest and commitment; procedure
• 998 Tax collector liable unless taxpayer imprisoned within one year
• 1031 Tax collector may bring action in own name
• 1032 Action may be brought in name of municipality
• 1071 Tax collector's tax auction sale; notice; procedure
• 1072 -- form
• 1073 Notice to owners or occupants of time and place of sale
• 1074 Sale; procedure; costs
• 1075 Tax collector's return of sale; form
• 1076 Purchaser to notify mortgagee of sale; right of redemption
• 1077 Purchaser's failure to pay in 20 days voids sale
• 1078 Owner's right to redeem
• 1079 Refund of taxes paid by purchaser
• 1080 Delivery of deed to purchaser after 2 years
• 1081 Nonresident owner's action; time limit
• 1082 Municipal officers may bid at sale
• 1083 Collector's deed; prima facie evidence of validity of sale
• 1084 Posting notices; evidence of
• 1101 Purpose
• 1102 Definitions
• 1103 Owner's application
• 1104 Administration; regulations
• 1105 Valuation of farmland
• 1106 Powers and duties; State Tax Assessor
• 1106-A Valuation of open space land
• 1107 Orders
• 1108 Assessment of tax
• 1109 Schedule; investigation
• 1110 Reclassification
• 1111 Scenic easements and development rights
• 1112 Recapture penalty
• 1112-A Mineral lands
• 1112-B Mineral lands subject to an excise tax
• 1112-C Recapture penalty
• 1113 Enforcement provision
• 1114 Application
• 1115 Transfer of portion of parcel of land
• 1116 Reclassification and withdrawal in unorganized territory
• 1117 Appeal from State Tax Assessor or Commissioner of Agriculture
• 1118 Appeals and abatements
• 1119 Valuation guidelines
• 1120 Program promotion
• 1121 Program monitoring
• 1131 Purpose
• 1132 Definitions
• 1133 Owner's application
• 1134 Administration; rules
• 1135 Current use valuation of working waterfront land
• 1136 Assessment of tax
• 1137 Schedule; qualification
• 1138 Recapture penalty
• 1139 Enforcement
• 1140 Transfer of ownership
• 1140-A Appeals and abatements
• 1140-B Analysis and report
• 1140-C Information bulletin
• 1141-1 Purpose
• 1141-2 Lands in places not incorporated may be taxed by the state; forest fire tax
• 1142-1 Definitions
• 1142-2 Determination of tax; list filed for public inspection
• 1143-1 Owner's application
• 1143-2 Meaning of letters used in lists of lands in unorganized territory
• 1144-1 Administration; rules
• 1144-2 Real estate subject to county taxes
• 1145-1 Current use valuation of working waterfront land
• 1145-2 Notice by mail; unknown owners; interest
• 1146-1 Assessment of tax
• 1146-2 Assessments repealed
• 1147-1 Schedule; qualification
• 1147-2 Unorganized territory
• 1148 Recapture penalty
• 1149 Enforcement
• 1150 Transfer of ownership
• 1151 Appeals and abatements
• 1152 Analysis and report
• 1181 Lands in unorganized territory
• 1182 Returns to State Tax Assessor for unorganized territory; penalty for failure
• 1231 Returns to State Tax Assessor
• 1232 Proceedings on delinquency
• 1233 Failure to make return; penalty
• 1281 Payment of taxes; delinquent taxes; publication; certificate filed in registry
• 1282 Filing of certificate to create mortgage; foreclosure provisions; notice; discharge
• 1283 Supervision, administration and sale of real estate
• 1284 Action to recover taxes
• 1285 Collection of taxes in unorganized territory
• 1286 Limitation on recovery of real estate sold for taxes in unorganized territory
• 1287 Action may be commenced in 10 years after disability
• 1288 Applicability of provisions
• 1331 Supplemental assessments
• 1332 Abatement where double tax
• 1381 Poll tax
• 1382 Poll tax receipts
• 1421 Poll taxes in unorganized territory
• 1422 Penalty for failure to remit poll tax collections
• 1481 Definitions
• 1482 Excise tax
• 1483 Exemptions
• 1483-A Local option exemption for residents permanently stationed or deployed for military service outside of the State
• 1484 Place of payment
• 1485 Exemption from personal property taxation
• 1486 Tax paid before registration
• 1487 Collection of tax
• 1488 Receipts issued in duplicate
• 1489 Crediting and apportionment of tax received
• 1490 False statements to any person receiving tax
• 1491 False entry on renewal forms
• 1501 Purpose
• 1502 Excise tax in lieu of property taxes
• 1503 Definitions
• 1504 Excise tax
• 1505 Unorganized territory
• 1506 Rulemaking
• 1541 Public reserved lots held for payment of taxes
• 1542 Payment of owner's interest; discharge
• 1543 Each acreage interest forfeited if tax unpaid
• 1544 Land unredeemed in one year forfeited to State
• 1545 Timber and grass acreage forfeited held for benefit of towns
• 1546 Division of lots partially forfeited
• 1547 Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund
• 1601 Unorganized Territory Tax District
• 1602 Annual tax
• 1603 Definition of "municipal cost component"
• 1604 Determination; procedure
• 1605 Unorganized Territory Education and Services Fund
• 1606 Property taxes credited on assessments; quarterly payments for unorganized territory services and annually for county taxes
• 1607 Meaning of letters used in lists
• 1608 Financial report
• 1609 Audit of municipal cost component and the Unorganized Territory Education and Services Fund
• 1610 Adjustment
• 1611 Limitation on municipal cost component
• 1612 Payment in lieu of taxes in unorganized territory
• 1751 Short title
• 1752 Definitions
• 1752-A Residence
• 1753 Tax is a levy on consumer
• 1754 Registration of sellers
• 1754-A Registration of owners of space temporarily rented as retail space
• 1754-B Registration of sellers
• 1755 No registration unless tax paid
• 1756 Voluntary registration
• 1757 Revocation of registration
• 1758 Use tax on interim rental of property purchased for resale
• 1759 Bonds
• 1760 Exemptions
• 1760-A Legislative review of sales tax exemptions
• 1760-B Consistency
• 1760-C Exempt activities
• 1760-D Exemptions of certain products; information posted on publicly accessible website
• 1761 Advertising of payment by retailer
• 1762 Sale of business; purchaser liable for tax
• 1763 Presumptions
• 1764 Tax against certain casual sales and rentals
• 1765 Trade-in credit
• 1811 Sales tax
• 1811-A Credit for worthless accounts
• 1811-B Credit for tax paid on purchases for resale
• 1812 Adding tax to sale price
• 1813 Illegal collection of sales tax prohibited
• 1814 Excessive and erroneous collections
• 1815 Tax from sales occurring on tribal land
• 1816 Special rules for mobile telecommunications services
• 1817 Taxes on retail marijuana and retail marijuana products
• 1818-1 Tax on adult use cannabis and adult use cannabis products
• 1818-2 Tax on adult use cannabis and adult use cannabis products
• 1819 Sourcing
• 1820 Tax on rental of all-terrain vehicles
• 1821 Tax on sales by automobile dealers and sales and use taxes collected by Bureau of Motor Vehicles related to motor vehicles
• 1861 Imposition
• 1861-A Reporting use tax on individual income tax returns
• 1862 Sales or use tax paid to another jurisdiction
• 1863 No tax on returned merchandise donated to charity
• 1864 No use tax on donations to exempt organization
• 1865 Deposit of use taxes paid on certain fuels
• 1901 Powers of Tax Assessor
• 1902 Assistants
• 1903 Examination of records and premises
• 1904 Hearings
• 1905 Witnesses
• 1906 Notices, how given
• 1921 Taxes held in trust for the Tax Assessor
• 1922 Notice to segregate trust funds
• 1923 Revocation of registration
• 1924 Misappropriation of trust funds
• 1925 Remedies not exclusive
• 1951 Collection of tax; report to Tax Assessor
• 1951-A Collection of tax; report to State Tax Assessor
• 1951-B Collection of tax by remote sellers
• 1951-C Collection of tax by marketplace facilitators and marketplace sellers
• 1952 Payment of tax
• 1952-A Payment of tax on vehicles and recreational vehicles
• 1952-B Manufactured housing
• 1953 Tax a debt; recovery; preference
• 1954 Arbitrary assessment
• 1955 Deficiency assessment
• 1955-A Failure to pay tax on vehicles
• 1955-B Payment of tax on vehicles resulting in protest
• 1955-C Assessment for vehicles
• 1956 Jeopardy assessments
• 1957 Petition for reconsideration of assessment
• 1958 Appeals
• 1959 Warrant; request for
• 1960 -- issuance
• 1961 Lien of tax
• 1962 Form and effect
• 1963 -- arrest and commitment
• 1964 Priority of tax
• 1965 Enforcement of lien
• 2011 Overpayment; refunds
• 2012 Refund of sales tax on goods removed from State
• 2013 Refund of sales tax on depreciable machinery and equipment purchases
• 2014 Fish passage facilities
• 2015 Rental vehicle excise tax reimbursement
• 2016 Pine Tree Development Zone businesses; reimbursement of certain taxes
• 2017 Qualified community wind power generator; reimbursement of certain taxes
• 2018 Reimbursement of certain taxes relating to advanced communications technology infrastructure
• 2019 Refund of sales tax on purchases of parts and supplies
• 2020 Refund of sales tax on purchases of parts and supplies for windjammers
• 2021 Refund of sales and use tax on purchases of battery energy storage systems
• 2022 Refund of sales and use tax on purchases of qualifying retail lease or rental property
• 2061 Records of retailers
• 2062 Tax assessor's records confidential
• 2111 Injunctions
• 2112 Penalties
• 2113 Criminal penalties
• 2351 Failure to make return; assessment
• 2352 Authority of state tax assessor to examine books
• 2401 Taxation and rate
• 2402 Taxes, how assessed, when due and payable
• 2403 Tax to be a debt due from corporation
• 2404 Neglect or refusal to pay
• 2405 Company in arrears 6 months
• 2406 Preparation and publication of annual list
• 2407 Revival of charter; recording of data
• 2461 Companies and persons doing express business to apply annually for license and to pay tax
• 2462 Annual return to state tax assessor; assessment of tax
• 2463 State tax in place of local taxation
• 2464 Penalty
• 2511 Companies taxable; rate
• 2512 Annual returns to Superintendent of Insurance
• 2513 Tax on premiums and annuity considerations
• 2513-A Tax on premiums of risk retention groups
• 2513-B Tax on premiums collected by captive insurers; rate of tax
• 2513-C Premium tax on travel insurance premiums
• 2514 Applicability of provisions
• 2515 Amount of tax
• 2516 Returns to State Tax Assessor
• 2517 Mutual fire companies doing mill business; returns
• 2518 Neglect to make return; assessment; failure to pay
• 2519 Ratio of tax on foreign insurance companies
• 2520 Reciprocal contracts of indemnity
• 2521 Power and authority of domestic companies
• 2521-A Returns; payment of tax
• 2521-B Self-insurers; return for calendar year 1982
• 2521-C Returns; payment of tax
• 2521-D Limitation on credit or refund
• 2521-E Interest on overpayment
• 2522 Assessment of tax; notice; suspension for nonpayment
• 2523 Taxation of workers' compensation insurers
• 2524 Credit for employer-assisted day care
• 2525 Employer-provided long-term care benefits
• 2525-A Employer-provided long-term care benefits on and after January 1, 2000
• 2526 Solid waste reduction investment tax credit
• 2527 Educational attainment investment tax credit
• 2528 Recruitment credit
• 2529 Pine Tree Development Zone tax credit
• 2530 Maine Life and Health Insurance Guaranty Association credit
• 2531 Taxation of nonadmitted insurance coverage
• 2532 Authority to enter into multistate agreement
• 2533 New markets capital investment credit
• 2534 Credit for rehabilitation of historic properties and affordable housing
• 2535 Credit for educational opportunity
• 2536 Employer credit for family and medical leave
• 2551 Definitions
• 2552 Tax imposed
• 2553 Registration of service providers
• 2554 Return and payment of tax
• 2555 Overpayments; refunds
• 2555-A Refund or credit to customer
• 2556 Sourcing rules for mobile telecommunications services
• 2557 Exemptions
• 2558 Requirement to file amended return
• 2559-2 Application of revenues
• 2560 Exempt activities
• 2571 Taxation of owners of parlor cars
• 2572 Returns to state tax assessor; tax in place of local taxation
• 2573 Penalty
• 2621 Annual returns
• 2621-A Definitions
• 2622 Penalties
• 2623 Excise tax; payment to cities and towns one percent on stock held therein
• 2624 Amount of tax
• 2625 Return and payment
• 2626 Payment schedule
• 2627 Abatement
• 2628 Further returns; access to books by Public Utilities Commission
• 2681 Returns of operators
• 2682 Penalty
• 2683 Companies taxable
• 2684 Computation; telephone companies
• 2685 -- telegraph companies
• 2686 Returns of operators
• 2687 Penalty
• 2687-A Failure to make return; assessment
• 2688 Books open to assessors
• 2689 Limited property tax
• 2691 Persons taxable
• 2692 Amount of tax
• 2692-A Limitation on tax rate
• 2693 Returns
• 2694 Definitions
• 2695 Books open to assessors
• 2696 Limited property tax
• 2701 Excise tax
• 2701-A Municipal assessors certification to State Tax Assessor
• 2702 Determination of tax; notice to owners
• 2703 Due date; payment to Director of Property Taxation
• 2704 Abatement
• 2704-A Interest and penalty
• 2705 Payment
• 2706 Condition of commitment of federal funds
• 2711 Forest fire suppression costs
• 2712 Identification of parcels
• 2713 Assessment of tax
• 2714 Enforcement
• 2715 Compensation to municipalities
• 2721 Legislative findings
• 2722 Annual tax
• 2723 Computation of the tax
• 2723-A Computation of tax
• 2724 Definitions
• 2725 Due date
• 2726 Administration
• 2727 Credit; refund
• 2728 Report on ownership of commercial forest land by size of ownership
• 2801 Hospital excise tax
• 2801-A Hospital assessment
• 2821 Tax assessment
• 2822 Tax computation
• 2823 Administration
• 2824 Construction
• 2825 Report
• 2851 Preamble
• 2852 Findings
• 2853 Purpose
• 2854 Excise tax
• 2855 Definitions
• 2856 Amount of annual excise tax
• 2857 Returns
• 2857-A Accounting periods and methods of accounting
• 2858 Credits, refunds and amendments
• 2859 Estimated tax requirements
• 2860 Enforcement
• 2861 Municipal reimbursement
• 2862 Distribution of remaining revenues
• 2862-A Distribution of revenues
• 2863 Grants for impact assistance
• 2864 Just value
• 2865 Mine site and valuation determinations
• 2866 Mining Oversight Fund
• 2871 Definitions
• 2872 Tax imposed; fiscal years beginning 2002
• 2873 Return and payment of tax; application of revenues
• 2881 Definitions
• 2882 Tax imposed
• 2883 Return and payment of tax; application of revenues
• 2891 Definitions
• 2891-A Definitions
• 2892 Tax imposed
• 2893 Return and payment of tax; application of revenues
• 2894 Hospital assessment
• 2895 Return and payment of assessment; application of revenues
• 2896 Hospital assessment; 2012-2013
• 2901 Short title
• 2902 Definitions
• 2903 Tax levied; rebates
• 2903-A Finding of fact
• 2903-B Finding of fact
• 2903-C Finding of fact
• 2903-D Distribution of gasoline taxes for nonhighway recreational vehicle programs
• 2903-E Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund
• 2904 Certificates
• 2904-A Registered distributor
• 2905 Distributor or importer; rate of collection
• 2906 Reports; payment of tax; allowance for losses
• 2906-A Refund of tax paid on worthless accounts
• 2907 Application of tax in special cases
• 2908 Refund of tax in certain cases; time limit
• 2909 Refund of entire tax paid by certain common carriers
• 2910 Refund of tax less 4¢ per gallon to users of aircraft
• 2910-A Refund to political subdivisions
• 2910-B Refund to government agencies and political subdivisions
• 2911 Refund of 5/7 of tax paid by jets or turbo jets
• 2912 Records and reports regarding sales of fuels for aeronautical purposes
• 2913 Failure to file statement; false statement
• 2914 Limitation; reimbursement from General Fund
• 2915 Report to the Legislature
• 2916 Inventory tax; internal combustion fuel
• 2916-A Inventory tax; internal combustion fuel
• 2961 Motor carrier, defined
• 2961-A Application for license; contents; licensing of motor carriers
• 2961-B Discontinuance as a licensed motor carrier
• 2962 Names of certificate and permit holders furnished to State Tax Assessor
• 2963 Taxes levied
• 2964 Computation of tax
• 2965 Reports
• 2966 Collection of tax
• 2967 Violations
• 2968 Appeals from decision of State Tax Assessor
• 2969 Rules and regulations
• 2970 Additional tax
• 2971 Application to certain carriers
• 2972 Enforcement
• 3021 Short title
• 3022 Definitions
• 3023 Purpose
• 3024 Exchange of information among the states
• 3025 Levy of tax; exemptions; credit to highway fund
• 3025-A Credit; refund
• 3026 Application for license; contents; licensing of users
• 3027 Bond required
• 3028 Reports; computation and payment of tax
• 3029 Cancellation of licenses; bond surrendered
• 3030 Failure to report and pay taxes
• 3031 Tax Assessor may estimate fuel used
• 3032 Retention of records by users
• 3033 Injunction; priority
• 3034 Discontinuance as a licensed user
• 3035 Use fuel dealer license; reports; tax
• 3036 Refunds of taxes erroneously or illegally collected
• 3036-A Credit for tax paid on worthless accounts
• 3037 Refund of taxes for certain common carriers
• 3038 Failure to file statement; false statement
• 3039 Additional violations
• 3040 Fuel use tax; compact
• 3091 Purposes -- Article I
• 3092 Definitions -- Article II
• 3093 Governing principle -- Article III
• 3094 How fuel consumed to be ascertained -- Article IV
• 3095 Imposition of tax -- Article V
• 3096 Reports -- Article VI
• 3097 Credit for payment of fuel taxes -- Article VII
• 3098 Additional tax or refund -- Article VIII
• 3099 Entry into force and withdrawal -- Article IX
• 3100 Construction and severability -- Article X
• 3151 Ratification
• 3152 Administrator defined
• 3153 Limitation
• 3201 Short title
• 3202 Definitions
• 3203 Tax levied; consignment sales; credited to Highway Fund; allowance for losses
• 3203-A Special fuel; exemption
• 3203-B Inventory tax
• 3203-C Inventory tax
• 3204 Licenses
• 3204-A Exemptions
• 3204-B Dyed fuel; prohibition on highway use
• 3205 Registered supplier
• 3206 Licenses; users
• 3207 Collection of tax
• 3208 Credit; users
• 3208-A Refund to government agencies and political subdivisions
• 3209 Reports; International Fuel Tax Agreement; payment of tax; allowance for losses
• 3210 Application of tax in special cases
• 3211 Cancellation of licenses, registrations
• 3212 Discontinuance
• 3213 Refunds of taxes erroneously or illegally collected
• 3214 Credit for tax paid on worthless accounts
• 3215 Refund of taxes for certain common carriers
• 3216 Failure to file statement; false statement
• 3217 Additional violations
• 3218 Refund of tax in certain cases, time limit
• 3218-A Refunds of tax for fuel used by railroads
• 3219 Purpose
• 3219-A Enforcement; penalties
• 3220 Fuel use tax; compact
• 3221 Tax levied
• 3222 Reporting and remitting tax
• 3223 Enforcement
• 3223-A Inventory tax; special fuel
• 3224 Inventory tax; special fuel
• 3231 Taxes held in trust for the State Tax Assessor
• 3232 Notice to segregate trust funds
• 3233 Revocation of registration
• 3234 Misappropriation of trust funds
• 3235 Tax a debt; recovery
• 3236 Warrant; request for
• 3237 Issuance
• 3238 Lien of tax
• 3239 Form and effect
• 3240 Priority of tax
• 3241 Enforcement of lien
• 3242 Injunctions
• 3291 Purpose and principle
• 3292 Definitions
• 3293 Taxation of motor fuels
• 3294 Application of the agreement
• 3295 Fuel user licensing
• 3296 Reporting
• 3297 Tax-paid purchases
• 3298 Base-jurisdiction accounting
• 3299 Motor vehicle identification
• 3300 Records requirements
• 3301 Auditing
• 3302 Appeal procedures
• 3303 Credit and refunds
• 3304 Entry and withdrawal
• 3305 Expulsion of a member
• 3306 Agreement amendments and interpretations
• 3307 Adoption of administrative procedures
• 3308 Administration
• 3321 Annual adjustment of tax rates
• 3401 Definitions
• 3402 Applicability of provisions
• 3403 Inspection of documents filed with State Tax Assessor
• 3404 Lien for taxes
• 3461 Property taxable; exemptions
• 3462 Tax on Class A
• 3463 Tax on Class B
• 3464 Tax on Class C
• 3465 All property deemed single interest
• 3466 General powers of appointment
• 3467 Nonresidents; deductions
• 3468 -- exemptions
• 3469 Bequests to personal representatives or trustees
• 3470 Transfer in contemplation of death
• 3471 Phase down of tax
• 3521 Tax Assessor to administer law; absence or disability
• 3522 Authority of State Tax Assessor
• 3523 Value of property determined; appeal
• 3524 Amount of tax determined
• 3525 Preparation of forms and making of rules by Tax Assessor
• 3526 Examination of witnesses; attendance
• 3527 Appointment of personal representative on probate delay
• 3581 Inventory of estate
• 3582 Tax deducted before delivery
• 3583 Information incomplete or withheld
• 3584 Accounts not allowed until tax paid; exceptions
• 3631 Time of valuation
• 3632 Value of share of joint owners
• 3633 Consideration for inter vivos transfer
• 3634 Estates in remainder
• 3635 Settlement where computation impossible or persons unknown
• 3636 Settlement required
• 3681 Due date
• 3682 Deposits
• 3683 Interest
• 3684 Persons liable
• 3685 Legacies chargeable to realty
• 3686 Civil action by State; bond
• 3687 Sale of realty to pay taxes
• 3688 Payment of taxes in inheritance of works of art
• 3741 Additional tax; rate
• 3742 Due date
• 3743 Intent of provisions
• 3744 Exceptions
• 3745 Inheritance tax law as applicable to estate tax law
• 3801 Petition for abatement
• 3802 Refunds
• 3851 Reports by banks and building and loan companies
• 3852 Registers of probate report to State Tax Assessor
• 3911 Short title
• 3912 State defined
• 3913 Interpretation of provisions
• 3914 Arbitration agreement
• 3915 Hearings
• 3916 Powers of board
• 3917 Determination of domicile
• 3918 Majority vote
• 3919 Filing of determination of domicile and other documents
• 3920 Interest and penalties for nonpayment
• 3921 Compromise by parties to arbitration agreement
• 3922 Compensation and expenses
• 3923 Reciprocal application
• 3924 Effective date
• 3981 Short title
• 3982 State defined
• 3983 Interpretation of provisions
• 3984 Filing of compromise agreement; interest or penalty for nonpayment
• 3985 Effective date
• 4041 State defined
• 4042 Proof of payment filed in Probate Court
• 4043 Form of proof; failure to file
• 4044 Violations
• 4045 Reciprocity
• 4046 Remission orders allowed
• 4061 Applicability of provisions
• 4062 Definitions
• 4063 Tax on estate of resident
• 4063-A Tax on estate of resident
• 4064 Tax on estate of nonresident
• 4064-A Tax on estate of nonresident
• 4065 Personal representative's liability for tax
• 4066 Discharge of personal representative's personal liability
• 4067 Records; statements and returns; rules
• 4068 Tax due date; filing of return and payment of tax
• 4069 Extension of due date for payment of tax
• 4069-A Extension of time for payment of estate tax when estate consists largely of interest in closely held business
• 4070 Extension of time for filing return
• 4071 Effect of federal determination
• 4072 Lien for taxes
• 4073 State Tax Assessor to administer law
• 4074 Authority of State Tax Assessor
• 4075 Amount of tax determined
• 4075-A Authority to make refunds
• 4076 Preparation of forms and making of rules by State Tax Assessor
• 4077 Appointment of personal representative on probate delay
• 4078 Persons liable
• 4079-1 Civil action by State; bond
• 4101 Applicability of provisions
• 4102 Definitions
• 4103 Tax on estate of resident
• 4104 Tax on estate of nonresident
• 4105 Personal representative's liability for tax
• 4106 Discharge of personal representative's personal liability
• 4107 Tax due date; filing of return and payment of tax
• 4108 Extension of due date for payment of tax
• 4109 Extension of time for payment of estate tax when estate consists largely of interest in closely held business
• 4110 Extension of time for filing return
• 4111 Effect of federal determination
• 4112 Lien for taxes
• 4113 Authority of State Tax Assessor
• 4114 Amount of tax determined
• 4115 Authority to make refunds
• 4116 Appointment of personal representative on probate delay
• 4117 Persons liable
• 4118-2 Civil action by State; bond
• 4119 Annual adjustments for inflation
• 4301 Purpose
• 4302 Definitions
• 4303 Rate of tax
• 4303-A Additional tax
• 4303-B Exemption for wild blueberries grown on tribal land
• 4304 Due date
• 4305 Certification
• 4306 Tax deducted from purchase price
• 4307-2 Records and reports; payment of tax
• 4308-2 Inspection
• 4309 Records available on limited basis
• 4310 False returns; violations; civil action for collection
• 4311 Appropriation of moneys received
• 4311-A Appropriations of money received
• 4312 Advisory committee
• 4312-A Appropriation of moneys received
• 4312-B Maine Blueberry Commission
• 4312-C Wild Blueberry Commission of Maine
• 4313 Tax as additional
• 4314 Permission required
• 4315 Transportation of wild blueberries
• 4316 Receivers of wild blueberries
• 4317 Authorized law enforcement
• 4318 Sunset provision
• 4361 Definitions
• 4362 Licenses
• 4362-A Licenses
• 4363 -- expiration; reissuance
• 4364 -- revocation
• 4365-1 Rate of tax
• 4365-2 Rate of tax
• 4365-A Rate of tax after September 30, 1989
• 4365-B Rate of tax after December 31, 1990
• 4365-C Rate of tax after June 30, 1991
• 4365-D Rate of tax beginning November 1, 1997
• 4365-E Application of cigarette tax rate increase effective October 1, 2001
• 4365-F-1 Application of cigarette tax rate increase effective September 19, 2005
• 4365-F-2 Application of cigarette tax rate increase effective September 19, 2005
• 4365-G Application of cigarette tax rate increase effective January 5, 2026
• 4366 Stamps provided by State Tax Assessor
• 4366-A Cigarette tax stamps
• 4366-B Importation of unstamped cigarettes
• 4366-C Sales of cigarettes in contravention of law
• 4366-D Additional cigarette tax
• 4367 Resale of stamps prohibited; redemption
• 4368 Stamps affixed by licensed dealers
• 4369 Stamps affixed by licensed dealers
• 4370 Sale of unstamped cigarettes prohibited
• 4371 Possession of unstamped cigarettes; prima facie evidence
• 4372 Unstamped cigarettes to be confiscated
• 4372-A Seizure and forfeiture of contraband cigarettes
• 4373 Forfeiture proceedings
• 4373-A Records required; inspection and examination; assessment of tax deficiency
• 4374 Fraudulent stamps
• 4375 Records; examinations by State Tax Assessor
• 4376 Oaths and subpoenas
• 4377 Hearings by Tax Assessor
• 4378 Appeals
• 4379 Administration; rules
• 4380 Use of metering machines
• 4381 Tax credited to General Fund
• 4382 Tax is levy on consumer
• 4383 Distributor responsibilities
• 4384 Reporting and payment of tax
• 4401 Definitions
• 4402 Licenses
• 4403-1 Tax on tobacco products
• 4403-2 Tax on tobacco products
• 4403-A Exemptions from the tobacco tax
• 4404-2 Returns; payment of tax and penalty
• 4404-A Importation of tobacco products
• 4404-B-2 Sales of tobacco products in contravention of law
• 4404-C Seizure and forfeiture of contraband tobacco products
• 4405 The tax assessor may estimate liability
• 4406 Inspection of records; civil action for tax
• 4407 Appeal procedure
• 4408 Penalties; civil action for tax
• 4409 Claims
• 4441 Statement and rate of tax
• 4442 Disposition of fees
• 4443 Civil violation
• 4444 Tonnage filed with Commissioner of Agriculture, Food and Rural Resources
• 4451 Definitions
• 4452 License
• 4453 Rate of tax
• 4454 Records and reports
• 4455 False returns and violations
• 4456 Packaging and labeling
• 4457 Appropriation of moneys received
• 4501 Purpose
• 4502 Definitions
• 4503 Maine Dairy Promotion Board
• 4503-A Powers and duties
• 4504 Tax additional to other taxes
• 4505 Tax
• 4506 Dealer may deduct tax from purchase price
• 4507 Applications for certificate; no activity until certificate issued
• 4508 Determination of tax by State Tax Assessor
• 4509 Reports; payment of tax
• 4510 Delegation of investigating authority
• 4511 Appropriation of moneys received
• 4512 Revocation of dealer's certificate
• 4521 Purpose
• 4522 Definitions
• 4523 Organization
• 4524 Taxes
• 4525 Dealer may deduct tax
• 4526 Application for certificate; no activity until certificate issued
• 4527 Determination of tax by Tax Assessor
• 4528 Reports; payment of tax
• 4529 Delegation of investigating authority
• 4530 Appropriation of moneys received
• 4531 Revocation of dealer's certificate
• 4561 Purpose
• 4562 Defintions
• 4563 Maine Potato Commission
• 4563-A Powers and duties
• 4564 Tax as additional
• 4565 Rate of tax
• 4566 Due date
• 4567 Application; certificate
• 4568 Tax deducted from selling price
• 4569 Records and reports
• 4570 Inspections
• 4571 Appropriation of moneys received
• 4572 False returns; violation; civil action for collection
• 4601 Legislative findings and purpose
• 4602 Definitions
• 4603 Maine Potato Board
• 4604 Powers and duties of the Maine Potato Board
• 4605 Potato tax
• 4606 Transfers of money received
• 4631 Purpose
• 4632 Definitions
• 4633 Tax on quahogs
• 4634 Determination of tax by assessor
• 4635 Report of purchases; when tax due
• 4636 Authority to inspect
• 4637 Appropriation and use of moneys received
• 4638 False returns; violations
• 4651 Rate of tax
• 4652 Tax stamps; rules
• 4653 Stamps affixed; cancellation
• 4654 Exemptions
• 4691 Purpose
• 4692 Definitions
• 4692-A Definitions
• 4693 Sardine Council
• 4694 Tax as additional
• 4695 Rate of tax
• 4696 Packers' applications
• 4697 Reports of production and payment of tax
• 4698 Inspections
• 4699 Appropriation and use of money received
• 4699-A Refund on sardines exported
• 4700 Suspension of licenses or certificate
• 4711 Definitions
• 4712 Rate of tax
• 4713 Dealer application for mahogany quahog certificate
• 4714 Certificate required for license
• 4715 Dealer reports of purchases and payment of taxes
• 4716 Review
• 4717 Abatement and credit
• 4718 Contributions; Mahogany Quahog Monitoring Fund
• 4751 List of common stockholders; real estate inventory, etc., with assessed value
• 4752 Tax on stock; payable to state tax assessor; appeal
• 4753 Tax upon shares returned to municipalities
• 4754 Penalty
• 4771 Definitions
• 4772 Milk Handling Tax
• 4773 Repeal
• 4801 Definitions
• 4802 Power of commissioner of agriculture
• 4803 Tax committee; appointment; powers
• 4804 Tax on sweet corn
• 4805 Contractor, duty
• 4806 Tax committee, duty
• 4807 Tax; on whom imposed, and collection
• 4808 Use of funds
• 4809 Failure to pay over tax
• 4810 Action to recover tax
• 4821 Referendum requirement
• 4831 Definitions
• 4832 Fee imposed
• 4833 Administration
• 4834 Effective date
• 4901 Definitions
• 4902 Milk handling fee
• 4903 Credit or refund for fee paid for packaged milk
• 5101 Short title
• 5102 Definitions
• 5111 Imposition and rate of tax
• 5111-A Alternative method of computation
• 5111-B Revenue targeting
• 5112 Cross references
• 5113 Surviving spouse
• 5114 Self-employed sternmen
• 5115 Head of household
• 5116 Tax waiver for combat casualty
• 5121 Maine taxable income
• 5122 Modifications
• 5123 Deduction
• 5124 Standard deduction; resident
• 5124-A Standard deduction; resident before 2016
• 5124-B Standard deduction; resident on or after January 1, 2016 but before January 1, 2018
• 5124-C Standard deduction; resident on or after January 1, 2018
• 5125 Itemized deductions
• 5126 Personal exemptions prior to 2018
• 5126-A Personal exemptions on or after January 1, 2018
• 5127 Income tax credits
• 5128 Dual residence; reduction of tax
• 5129 Credit for investment in The Maine Capital Corporation
• 5130 Retirement credit
• 5131 Exemption credit
• 5132 Income or loss from sources on tribal land
• 5140 Nonresident individuals -- taxable income
• 5141 Husband and wife
• 5142 Adjusted gross income from sources in this State
• 5143 Standard deduction; nonresident
• 5143-A Standard deduction; nonresident
• 5144 Itemized deductions
• 5144-A Itemized deductions
• 5145 Personal exemptions
• 5146 Child care credit
• 5147-2 Installment sale election
• 5160 Imposition of tax
• 5161 Computation and payment
• 5162 Tax not applicable
• 5163 Maine taxable income of resident estate or trust
• 5164 Fiduciary adjustment
• 5165 Credit for income tax of another state
• 5166 Credit to beneficiary for accumulation distribution
• 5167 Credit for investment in The Maine Capital Corporation
• 5175 Maine taxable income of a nonresident estate or trust
• 5175-A Maine taxable income of a nonresident estate or trust
• 5176 Share of a nonresident estate, trust or beneficiary in income from sources in this State
• 5177 Credit to beneficiary for accumulation distribution
• 5180 Taxation of limited liability companies
• 5190 Entity not taxable
• 5191 Resident partner -- adjusted gross income
• 5192 Nonresident partner -- adjusted gross income from sources in this State
• 5195 Definitions
• 5196 Reporting federal adjustments; partnership-level audit and administrative adjustment request
• 5197 Extensions of time
• 5198 Rules
• 5200 Imposition and rate of tax
• 5200-A Modifications
• 5200-B Corporate income tax nexus
• 5201 Alternative tax computation
• 5202 Credit for investment in The Maine Capital Corporation
• 5202-A Small business investment companies exempt
• 5202-B Depreciation option
• 5202-C Separate accounting required in certain cases
• 5202-D Exemption for certain out-of-state suppliers of spirits sold to the Bureau of Alcoholic Beverages and Lottery Operations
• 5202-E Report on corporate income tax data reporting
• 5203 Minimum tax for tax preferences
• 5203-A State minimum tax
• 5203-B Corporate income tax surcharge
• 5203-C State minimum tax
• 5204 Lump-sum retirement plan distributions
• 5204-A Early distribution from qualified retirement plans
• 5204-B Certain capital gains of trusts
• 5205 Franchise tax on banking corporations and loan associations
• 5206 Franchise tax on financial institutions
• 5206-A Utilization of net operating loss carry forward
• 5206-B Definitions
• 5206-C Refunds
• 5206-D Definitions
• 5206-E Apportionment
• 5206-F Time for filing returns
• 5206-G Combined reports
• 5210 Definitions
• 5211 General
• 5212 Apportionment of income of mutual fund service providers
• 5213 New jobs credit
• 5213-A Sales tax fairness credit
• 5214 Legislative findings and purpose
• 5214-A Credit to beneficiary for accumulation distribution
• 5215 Jobs and investment tax credit
• 5216 Credit for investment in The Maine Capital Corporation or the Maine Natural Resource Capital Company
• 5216-A Credit for investment in the Maine Natural Resource Capital Company
• 5216-B Seed capital investment tax credit
• 5216-C Contributions to family development account reserve funds
• 5216-D Maine Fishery Infrastructure Investment Tax Credit Program
• 5217 Employer-assisted day care
• 5217-A Income tax paid to other taxing jurisdiction
• 5217-B Employer-provided long-term care benefits
• 5217-C Employer-provided long-term care benefits on and after January 1, 2000
• 5217-D Credit for educational opportunity
• 5217-E Student Loan Repayment Tax Credit
• 5217-F Employer support for volunteer firefighters, volunteer municipal emergency medical services persons and volunteer municipal firefighters
• 5218 Income tax credit for child care expenses
• 5218-A Income tax credit for adult dependent care expenses
• 5219 Income tax credit for installation of renewable energy systems
• 5219-A Retirement and disability credit
• 5219-AA Community wind power generator credit
• 5219-AAA Dirigo business incentives program
• 5219-B Conformity credit
• 5219-BB Credit for rehabilitation of historic properties after 2007
• 5219-BBB Credit for investment in qualified professional baseball facilities in the State
• 5219-C Forest management planning income credits
• 5219-CC Community wind power generator credit
• 5219-D Solid waste reduction investment tax credit
• 5219-DD Dental care access credit
• 5219-E Investment tax credit
• 5219-EE Maine Public Employees Retirement System innovation finance credit
• 5219-F Reclaimed wood waste and cedar waste credit
• 5219-FF Credit for wellness programs
• 5219-G Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts
• 5219-GG Maine capital investment credit
• 5219-H Application of credits against taxes
• 5219-HH New markets capital investment credit
• 5219-I Nursing home care credit
• 5219-II Property tax fairness credit
• 5219-J Catastrophic health expense credit
• 5219-JJ Maine capital investment credit for 2013
• 5219-K Research expense tax credit
• 5219-KK Property tax fairness credit for tax years beginning on or after January 1, 2014
• 5219-L Super credit for substantially increased research and development
• 5219-LL Primary care access credit
• 5219-M High-technology investment tax credit
• 5219-MM Maine capital investment credit for 2014
• 5219-N Low-income tax credit
• 5219-NN Maine capital investment credit for 2015 and after
• 5219-O Credit for dependent health benefits paid
• 5219-OO Credit for disability income protection plans in the workplace
• 5219-P Clean fuel vehicle economic and infrastructure development
• 5219-PP Credit for certain homestead modifications
• 5219-Q Quality child care investment credit
• 5219-QQ Credit for major business headquarters expansions
• 5219-R Credit for rehabilitation of historic properties
• 5219-RR Tax credit for Maine shipbuilding facility investment
• 5219-S Earned income credit
• 5219-SS Dependent exemption tax credit
• 5219-T Credit for consumption of wood processing residue
• 5219-U Educational attainment investment tax credit
• 5219-UU Employer credit for family and medical leave
• 5219-V Recruitment credit
• 5219-VV Credit for major food processing and manufacturing facility expansion
• 5219-W Pine Tree Development Zone tax credit
• 5219-WW Credit for affordable housing
• 5219-X Biofuel commercial production and commercial use
• 5219-XX Renewable chemicals tax credit
• 5219-Y Certified visual media production credit
• 5219-YY-2 Credit for paper manufacturing facility investment
• 5219-Z Tax credit for pollution-reducing boilers
• 5219-ZZ Access to justice credit
• 5220 Persons required to make returns of income
• 5221 Joint returns by spouses
• 5222 Returns by fiduciaries
• 5223 Notice of qualification as receiver
• 5224 Change of status as resident or nonresident during year
• 5224-A Return of part-year resident
• 5225 Taxable income as resident and nonresident
• 5226 Minimum tax and prorating of exemptions
• 5227 Time for filing returns
• 5227-A Requirement to file amended Maine returns
• 5228 Estimated tax
• 5229 Time for filing declaration of estimated tax
• 5230 Payments of estimated tax
• 5231 Extension of time for filing and payment
• 5232 Change of election
• 5233 Signing of returns and other documents
• 5234 Fiscal year tax determination
• 5240 General requirements concerning returns, notices, records and statements
• 5241 Partnership and S corporation returns
• 5242 Information returns
• 5243 Requirement to file amended Maine returns
• 5244 Combined report
• 5245 Amended returns
• 5250 Employer to withhold tax from wages
• 5250-A Withholding on sales of real estate
• 5250-B Withholding on pass-through entity income of nonresident partners and shareholders
• 5251 Information statement
• 5251-A Fraudulent statement or failure to furnish statement
• 5252 Credit for tax withheld
• 5253 Return and payment of tax withheld
• 5254 Liability for withheld taxes
• 5255 Failure to withhold
• 5255-A Injunction
• 5255-B Certain items of income under the United States Internal Revenue Code
• 5255-C Withholding on certain gambling winnings
• 5256 Period for computation of taxable income
• 5257 Methods of accounting
• 5258 Adjustments
• 5259 Limitation on additional tax
• 5260 Examination of return
• 5261 Assessment final if no protest
• 5262 Protest by taxpayer
• 5263 Notice of determination after protest
• 5264 Action of assessor final
• 5265 Burden of proof in proceedings before the assessor
• 5266 Evidence of related federal determination
• 5267 Mathematical error
• 5268 Waiver of restriction
• 5269 Assessment of tax
• 5270 Limitations on assessment
• 5271 Recovery of erroneous refund
• 5272 Interest on underpayments
• 5273 Failure to file tax returns
• 5274 Failure to pay tax
• 5274-A Penalty
• 5275 False information with respect to withholding allowance
• 5276 Authority to make credits or refunds
• 5276-A Setoff of debts against refunds
• 5277 Abatements
• 5278 Limitations on credit or refund
• 5279 Interest on overpayment
• 5280 Refund claim
• 5281 Notice of denial
• 5282 Refund claim deemed denied
• 5283 Designation by resident individuals
• 5283-A Voluntary contribution through checkoffs
• 5284 Nongame wildlife voluntary checkoff
• 5284-A Companion animal sterilization voluntary checkoff
• 5285 Maine Children's Trust Incorporated; checkoff
• 5285-A Bone Marrow Screening Fund checkoff
• 5286 Contribution to Maine Clean Election Fund; voluntary checkoff
• 5287 Liability of certain spouses
• 5288 Maine Military Family Relief Fund voluntary checkoff
• 5288-A Maine Military Family Relief Fund voluntary checkoff
• 5289 Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
• 5290 Maine Asthma and Lung Disease Research Fund; voluntary checkoff
• 5291 Maine Public Library Fund; voluntary checkoff
• 5292 Maine Children's Cancer Research Fund; voluntary checkoff
• 5293 Emergency food assistance program; voluntary checkoff
• 5294 Easy enrollment health insurance program; voluntary checkoff
• 5295 Temporary adjustments to Maine income tax filing requirements based on federal changes
• 5300 Appeal
• 5301 Judicial review exclusive remedy in deficiency proceedings
• 5302 Assessment pending review; review bond
• 5303 Proceedings after review
• 5304 No suit prior to filing claim
• 5305 Limitation of suit for refund
• 5306 Judgment for taxpayer
• 5310 Timely mailing
• 5311 Collection procedures
• 5312 Warrant; request for and issuance
• 5312-A Form and effect
• 5312-B Arrest and commitment
• 5313 Lien of tax
• 5314 Release of lien
• 5315 Enforcement of lien
• 5316 Taxpayer not a resident
• 5317 Priority
• 5318 Income tax claims of other states
• 5319 Order to compel compliance
• 5320 Transferees
• 5321 Jeopardy assessments
• 5322 Bankruptcy or receivership
• 5330 Attempts to evade or defeat tax
• 5331 Failure to collect or pay over
• 5332 Failure to file return, supply information, pay tax
• 5333 False statements
• 5334 Venue
• 5340 Powers of assessor
• 5341 Closing agreements
• 5342 Disposition of revenues
• 5401 Findings and purpose
• 5402 Definitions
• 5403 Annual adjustments for inflation
• 6101 Short title
• 6102 Purpose
• 6103 Definitions
• 6104 Claim is personal
• 6105 Claim to be paid from General Fund
• 6106 Filing date
• 6107 One claim per household
• 6108 Income limitation
• 6109 Net asset limitation
• 6110 Benefit limitation
• 6111 Age limitation
• 6111-A Participation limitation
• 6112 Amount of claim
• 6113 Administration
• 6114 Audit of claim
• 6115 Denial of claim
• 6116 Appeal
• 6117 Disallowance of certain claims
• 6118 Extension of time for filing claims
• 6119 Protection from loss of benefits
• 6120 Adjustments in the amount of claims
• 6121 Tax Assessor's records confidential
• 6141 Purpose
• 6142 Definitions
• 6143 Benefit
• 6144 Limitations
• 6145 Administration
• 6146 Appeals
• 6147 Definitions
• 6148 Benefit
• 6149 Limitations
• 6150 Administration
• 6151-1 Appeals
• 6151-2 Purpose
• 6152 Administration
• 6153 Eligibility criteria
• 6154 Appeal
• 6155 Certification
• 6161 Purpose
• 6162 Eligibility criteria; appeal
• 6162-A Eligibility; definitions; appeal
• 6162-B Eligibility; appeal
• 6163 Administration
• 6164 Certification
• 6201 Definitions
• 6201-A Short title
• 6202 Claim is personal
• 6203 Claim to be paid from General Fund
• 6203-A Procedure for reimbursement
• 6204 Filing date
• 6205 One claim per household
• 6206 Income limitations for elderly households
• 6207 Income limitations for nonelderly households
• 6208 Benefit calculation for elderly households
• 6209 Annual adjustment
• 6210 Administration
• 6211 Audit of claim
• 6212 Denial of claim
• 6213 Appeal
• 6214 Disallowance of certain claims
• 6215 Extension of time for filing claims
• 6216 Protection from loss of benefits
• 6217 Sunset
• 6218 Readability; application; instructions
• 6219 Outreach plan required
• 6220 Coordination required
• 6221 Termination of Circuitbreaker Program
• 6250 Definitions
• 6251 Deferral of tax on homestead; joint election; age requirement; filing claim
• 6252 Property entitled to deferral
• 6252-A Deferral of delinquent taxes
• 6253 Claim forms; contents
• 6254 State liens against tax-deferred property
• 6255 Listing of tax-deferred property; interest accrual
• 6256 Recording liens in county; recording constitutes notice of state lien
• 6257 Payment of amount equivalent to deferred taxes by the State
• 6258 Annual notice to taxpayer
• 6259 Events requiring payment of deferred tax and interest
• 6260 Time for payments; delinquencies
• 6261 Election by spouse to continue tax deferral
• 6262 Voluntary payment of deferred tax and interest
• 6263-2 Extension of time for payment upon death of claimant or spouse
• 6264 Limitations
• 6265 Deed or contract clauses preventing application for deferral prohibited; clauses void
• 6266 Senior Property Tax Deferral Revolving Account; sources; uses
• 6267 Phase out of elderly tax deferral program
• 6301 Short title
• 6302 Rebate procedure
• 6303 Rebate checks
• 6304 Returns processed after July 1, 1988
• 6401 Short title
• 6402 Surplus return procedure
• 6501 Short title
• 6502 Return rates
• 6503 Eligible taxpayer
• 6504 Surplus return checks
• 6551 Maine Tax Amnesty Program
• 6552 Definitions
• 6553 Administration
• 6554 Exemption; leased vehicles in interstate commerce
• 6555 Undisclosed liabilities
• 6556 Amnesty period
• 6557 Amnesty return
• 6558 Payment plan
• 6559 Amnesty receipts
• 6571 2003 Maine Tax Amnesty Program established
• 6572 Administration
• 6573 Undisclosed liabilities
• 6574 Amnesty period
• 6575 Amnesty return
• 6576 Preamnesty settlements
• 6651 Definitions
• 6652 Reimbursement allowed; limitation
• 6653 Taxpayer to obtain information
• 6654 Claim for reimbursement
• 6655 Forms
• 6656 Payment of claims
• 6657 Audit of claim
• 6658 Subsequent changes
• 6659 Legislative findings
• 6660 Availability of information
• 6661 Certain leased property
• 6662 Disallowance of reimbursement for certain property
• 6663 Program name
• 6664 Report
• 6665 Financial projections report
• 6751 Short title
• 6752 Program established; declaration of public purpose
• 6753 Definitions
• 6754 Reimbursement allowed
• 6755 Procedures for application
• 6756 Criteria for approval
• 6757 Calculation of employment tax increment
• 6758 Procedure for reimbursement
• 6759 Program administration
• 6760 Confidentiality
• 6761 Audit process
• 6762 Benefit calculation for calendar years beginning with 2022
• 6763 Termination
• 6764 Annual report
• 6850 Purpose and intent
• 6851 Definitions
• 6852 Procedures for application; certificate of approval
• 6853 Credit against withholding taxes allowed
• 6854 Reporting required
• 6855 Land
• 6856 Accelerated credit
• 6857 Decelerated credit
• 6858 Maine preference
• 7101 Statement of purpose
• 7102 Definitions
• 7103 Representation on commission
• 7104 Multistate Tax Compact Advisory Committee
• 7105 Multistate Tax Compact
• 7106 Purposes
• 7106-A Income tax apportionment rules
• 7107 Elements of sales and use tax laws
• 7108 Commission; organization and management
• 7109 Committees
• 7110 Powers
• 7111 Finance
• 7112 Uniform rules and forms
• 7113 Interstate audits
• 7114 Arbitration
• 7115 Entry into force and withdrawal
• 7116 Effect on other laws and jurisdiction
• 7117 Construction
• 7121 Short title
• 7122 Definitions
• 7123 Purpose and intent
• 7124 Authority to enter agreement
• 7125 Relationship to state law
• 7126 Agreement requirements
• 7127 Cooperating sovereigns
• 7128 Limited binding and beneficial effect
• 7129 Seller and 3rd-party liability
• 7301 Tax burden reduction goals
• 7302 Progress reporting and data