Maine Revised Statutes Title 36 — Taxation
Part 1: GENERAL PROVISIONS92 sections
Chapter 1 — COLLECTION OF TAXES GENERALLY (REPEALED)
- 1 Liability for taxes recognized by courts Repealed
- 2 Attorney general to sue Repealed
- 3 Refunds Repealed
- 4 Timely mailing treated as timely filing and paying Repealed
- 5 Effect of repeal Repealed
- 6 Denial, suspension and revocation of licenses Repealed
- 6-A Payments; refund or abatement Repealed
- 7 Denial, suspension and revocation of licenses Repealed
Chapter 2 — SPECIAL INDUSTRY TAXES (REPEALED)
Chapter 3 — POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED)
- 51 Powers of state tax assessor Repealed
- 52 State tax assessor; duties Repealed
- 53 State tax assessor to examine method of taxation in other states and incorporate result in report Repealed
- 54 Annual report to Governor Repealed
- 55 Expenses Repealed
- 56 Facsimile signature Repealed
- 57 Contract authority Repealed
Chapter 4 — BUREAU OF PROPERTY TAXATION (REPEALED)
Chapter 5 — ABATEMENT (REPEALED)
Chapter 7 — UNIFORM ADMINISTRATIVE PROVISIONS
- 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- 151-B Independent Appeals Office Repealed
- 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- 176 Levy Repealed
- 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- 187 Penalties Repealed
- 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 Repealed
- 194-C National criminal history record information of providers of contract services Repealed
- 194-D Background investigations
- 194-E Tribes deemed as acting in a governmental capacity
Chapter 9 — JUSTIFICATION OF TAX EXPENDITURES (REPEALED)
Chapter 10 — TAX EXPENDITURE REVIEW
Chapter 11 — REVENUE IMPACT
Part 2: PROPERTY TAXES446 sections
Chapter 101 — GENERAL PROVISIONS
- 201 Supervision and administration
- 202 Training and certification of assessors Repealed
- 203 Supervisors and assistants Repealed
- 204 Daily payment to treasurer Repealed
- 205 Forms, reports and records
- 206 Compensation of assessors, collectors and treasurers
- 207 -- conventions Repealed
- 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 Repealed
- 292 Duties, procedures Repealed
- 293 Compensation Repealed
- 297 Purpose; composition Repealed
- 298 Hearing Repealed
Chapter 102 — PROPERTY TAX ADMINISTRATION
- 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 Repealed
- 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
Chapter 103 — ASSESSMENT AND COLLECTION OF TAXES
- 341 Certification of treasurer and controller
- 342 Property taxes credited on assessments; quarterly payments Repealed
- 381 State valuation; definition; to be filed with Bureau of Revenue Services annually
- 381-A Interim state valuation of municipalities Repealed
- 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 Repealed
- 451-A Mill rate for fiscal year 1977-78 Repealed
- 452 Assessment of state property tax Repealed
- 453 Payment of state tax by municipalities Repealed
- 453-A Adjustments in appropriations Repealed
- 454 Payment of tax in town where charters surrendered
- 455 Additional state property tax Repealed
- 456 Additional state property tax exemption Repealed
- 457 State telecommunications excise tax
- 458 Continuation of exemption
Chapter 104 — PRIMARY ASSESSING AREAS
- 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 Repealed
- 476 Notice of decision Repealed
- 477 Appeals to board of assessment review Repealed
- 478 -- to Forestry Appeal Board Repealed
- 479 Hearing Repealed
- 480 -- to Superior Court Repealed
- 481 Hearing Repealed
- 482 Commissioner's hearing and report Repealed
- 483 Trial Repealed
- 484 Judgment and execution Repealed
- 485 Assessment ratio evidence Repealed
- 486 State Board of Assessment Review Repealed
Chapter 105 — CITIES AND TOWNS
- 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 Repealed
- 571 Title
- 572 Purpose
- 573 Definitions
- 574 Applicability Repealed
- 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 Repealed
- 581-D Mineral lands subject to an excise tax
- 581-E Report to the Bureau of Forestry Repealed
- 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 Repealed
- 582-A Payment for tax pending review Repealed
- 583 Abatement
- 584 Advisory Council Repealed
- 584-A Construction
- 585 Purpose Repealed
- 586 Definitions Repealed
- 587 Classification as farmland Repealed
- 588 Planning board; open space land Repealed
- 589 Scenic easements and development rights Repealed
- 590 Value Repealed
- 591 Recapture penalty Repealed
- 592 Enforcement provision Repealed
- 593 Application Repealed
- 594 Exception Repealed
- 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 Repealed
- 609 Sailing vessels and barges; tax rate Repealed
- 610 Rebuilt vessels and barges; tax rate Repealed
- 610-A Watercraft assessed as personal property Repealed
- 611 Equipment tax
- 612 Tax lien on personal property
- 613 Watercraft decal Repealed
- 651 Public property
- 652 Property of institutions and organizations
- 653 Estates of veterans
- 654 Estates of certain persons Repealed
- 654-A Estates of legally blind persons
- 655 Personal property
- 656 Real estate
- 657 Purpose Repealed
- 658 Application Repealed
- 659 Recovery by a municipality Repealed
- 660 Legislative review of exemptions Repealed
- 661 Reimbursement for exemptions
- 671 Definitions Repealed
- 672 Permanent residency; factual determination by municipal assessor Repealed
- 673 Exemption of homesteads Repealed
- 674 Forms Repealed
- 675 Application Repealed
- 676 Duty of municipal assessor Repealed
- 677 Homestead exemptions; approval; refusal; hearings Repealed
- 678 Lien imposed on property of person claiming exemption although not permanent resident Repealed
- 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 Repealed
- 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 Repealed
- 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 Repealed
- 709 Assessment and commitment
- 709-A Primary assessing areas; assessment and commitment
- 709-B Extension of commitment time limit for 1977 Repealed
- 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 Repealed
- 722 Definitions Repealed
- 723 Applicability Repealed
- 724 Base land values Repealed
- 725 Sales data Repealed
- 726 Valuation of land Repealed
- 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 Repealed
- 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 Repealed
- 841-B Land Classification Appeals Board; purpose; composition Repealed
- 841-C Hearing Repealed
- 842 Notice of decision
- 843 Appeals
- 843-A Appeals to Forestry Appeal Board Repealed
- 843-B Hearing Repealed
- 844 Appeals to county commissioners
- 844-A Board of Assessment Review Repealed
- 844-B Definitions Repealed
- 844-C Composition Repealed
- 844-D Jurisdiction Repealed
- 844-E Assignment of hearing Repealed
- 844-F Place of hearing Repealed
- 844-G Appeal to State Board of Assessment Review Repealed
- 844-H Hearing procedure Repealed
- 844-I Production of documents Repealed
- 844-J Evidence Repealed
- 844-K Compensation Repealed
- 844-L Appeal to the Superior Court Repealed
- 844-M County board of assessment review
- 844-N Primary assessing area board of assessment review
- 845 Appeals; to Superior Court Repealed
- 846 -- hearing Repealed
- 847 -- Commissioner's hearing and report Repealed
- 848 -- Trial Repealed
- 848-A Assessment ratio evidence
- 849 -- judgment and execution
- 850 Assessment of costs Repealed
- 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 Repealed
- 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 Repealed
- 1106-A Valuation of open space land
- 1107 Orders Repealed
- 1108 Assessment of tax
- 1109 Schedule; investigation
- 1110 Reclassification
- 1111 Scenic easements and development rights
- 1112 Recapture penalty Repealed
- 1112-A Mineral lands Repealed
- 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 Repealed
- 1117 Appeal from State Tax Assessor or Commissioner of Agriculture Repealed
- 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 Repealed
- 1142-1 Definitions Repealed
- 1143-1 Owner's application Repealed
- 1144-1 Administration; rules Repealed
- 1145-1 Current use valuation of working waterfront land Repealed
- 1146-1 Assessment of tax Repealed
- 1147-1 Schedule; qualification Repealed
- 1148 Recapture penalty Repealed
- 1149 Enforcement Repealed
- 1150 Transfer of ownership Repealed
- 1151 Appeals and abatements Repealed
- 1152 Analysis and report Repealed
Chapter 107 — UNINCORPORATED AND UNORGANIZED PLACES
- 1141-2 Lands in places not incorporated may be taxed by the state; forest fire tax Repealed
- 1142-2 Determination of tax; list filed for public inspection Repealed
- 1143-2 Meaning of letters used in lists of lands in unorganized territory Repealed
- 1144-2 Real estate subject to county taxes Repealed
- 1145-2 Notice by mail; unknown owners; interest Repealed
- 1146-2 Assessments repealed Repealed
- 1147-2 Unorganized territory Repealed
- 1181 Lands in unorganized territory
- 1182 Returns to State Tax Assessor for unorganized territory; penalty for failure Repealed
- 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 Repealed
Chapter 109 — POLL TAX
Chapter 111 — AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES
- 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 Repealed
- 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
Chapter 112 — WATERCRAFT EXCISE TAX
Chapter 113 — TIMBER AND GRASS ON PUBLIC RESERVED LOTS
- 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
Chapter 115 — UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX
- 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 Repealed
- 1611 Limitation on municipal cost component
- 1612 Payment in lieu of taxes in unorganized territory
Part 3: SALES AND USE TAX93 sections
Chapter 211 — GENERAL PROVISIONS
- 1751 Short title
- 1752 Definitions
- 1752-A Residence Repealed
- 1753 Tax is a levy on consumer
- 1754 Registration of sellers Repealed
- 1754-A Registration of owners of space temporarily rented as retail space Repealed
- 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 Repealed
- 1759 Bonds
- 1760 Exemptions
- 1760-A Legislative review of sales tax exemptions Repealed
- 1760-B Consistency Repealed
- 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 Repealed
- 1763 Presumptions
- 1764 Tax against certain casual sales and rentals
- 1765 Trade-in credit
Chapter 213 — SALES TAX
- 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 Repealed
- 1817 Taxes on retail marijuana and retail marijuana products Repealed
- 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
Chapter 215 — USE TAX
Chapter 217 — ADMINISTRATION AND OPERATION (REPEALED)
Chapter 218 — TRUST FUNDS (REPEALED)
Chapter 219 — ASSESSMENT AND COLLECTION OF TAX
- 1951 Collection of tax; report to Tax Assessor Repealed
- 1951-A Collection of tax; report to State Tax Assessor
- 1951-B Collection of tax by remote sellers Repealed
- 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 Repealed
- 1955 Deficiency assessment Repealed
- 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 Repealed
- 1957 Petition for reconsideration of assessment Repealed
- 1958 Appeals Repealed
- 1959 Warrant; request for Repealed
- 1960 -- issuance Repealed
- 1961 Lien of tax Repealed
- 1962 Form and effect Repealed
- 1963 -- arrest and commitment Repealed
- 1964 Priority of tax Repealed
- 1965 Enforcement of lien Repealed
Chapter 221 — OVERPAYMENTS, REFUNDS
- 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 Repealed
- 2018 Reimbursement of certain taxes relating to advanced communications technology infrastructure Repealed
- 2019 Refund of sales tax on purchases of parts and supplies Repealed
- 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
Chapter 223 — RECORDS
Chapter 225 — ENFORCEMENT AND PENALTIES
Part 4: BUSINESS TAXES148 sections
Chapter 351 — GENERAL PROVISIONS (REPEALED)
Chapter 353 — CORPORATE FRANCHISES
- 2401 Taxation and rate Repealed
- 2402 Taxes, how assessed, when due and payable Repealed
- 2403 Tax to be a debt due from corporation Repealed
- 2404 Neglect or refusal to pay Repealed
- 2405 Company in arrears 6 months Repealed
- 2406 Preparation and publication of annual list Repealed
- 2407 Revival of charter; recording of data Repealed
Chapter 355 — EXPRESS COMPANIES (REPEALED)
Chapter 357 — INSURANCE COMPANIES
- 2511 Companies taxable; rate Repealed
- 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 Repealed
- 2513-C Premium tax on travel insurance premiums
- 2514 Applicability of provisions
- 2515 Amount of tax
- 2516 Returns to State Tax Assessor Repealed
- 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 Repealed
- 2521-C Returns; payment of tax Repealed
- 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 Repealed
- 2527 Educational attainment investment tax credit Repealed
- 2528 Recruitment credit Repealed
- 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
Chapter 358 — SERVICE PROVIDER TAX (REPEALED)
- 2551 Definitions Repealed
- 2552 Tax imposed Repealed
- 2553 Registration of service providers Repealed
- 2554 Return and payment of tax Repealed
- 2555 Overpayments; refunds Repealed
- 2555-A Refund or credit to customer Repealed
- 2556 Sourcing rules for mobile telecommunications services Repealed
- 2557 Exemptions Repealed
- 2558 Requirement to file amended return Repealed
- 2559-2 Application of revenues Repealed
- 2560 Exempt activities Repealed
Chapter 359 — PARLOR CAR OWNERS (REPEALED)
Chapter 361 — RAILROAD COMPANIES
- 2621 Annual returns Repealed
- 2621-A Definitions
- 2622 Penalties Repealed
- 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 Repealed
- 2627 Abatement Repealed
- 2628 Further returns; access to books by Public Utilities Commission Repealed
Chapter 363 — TELEPHONE AND TELEGRAPH COMPANIES (REPEALED)
- 2681 Returns of operators Repealed
- 2682 Penalty Repealed
- 2683 Companies taxable Repealed
- 2684 Computation; telephone companies Repealed
- 2685 -- telegraph companies Repealed
- 2686 Returns of operators Repealed
- 2687 Penalty Repealed
- 2687-A Failure to make return; assessment Repealed
- 2688 Books open to assessors Repealed
- 2689 Limited property tax Repealed
Chapter 364 — TELECOMMUNICATIONS SERVICE (REPEALED)
Chapter 365 — FOREST LANDS (REPEALED)
- 2701 Excise tax Repealed
- 2701-A Municipal assessors certification to State Tax Assessor Repealed
- 2702 Determination of tax; notice to owners Repealed
- 2703 Due date; payment to Director of Property Taxation Repealed
- 2704 Abatement Repealed
- 2704-A Interest and penalty Repealed
- 2705 Payment Repealed
- 2706 Condition of commitment of federal funds Repealed
Chapter 366 — FOREST FIRE SUPPRESSION (REPEALED)
Chapter 367 — COMMERCIAL FORESTRY EXCISE TAX
Chapter 369 — HOSPITALS
Chapter 370 — GROSS RECEIPTS TAX (REPEALED)
Chapter 371 — MINING EXCISE TAX
- 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 Repealed
- 2859 Estimated tax requirements
- 2860 Enforcement Repealed
- 2861 Municipal reimbursement Repealed
- 2862 Distribution of remaining revenues Repealed
- 2862-A Distribution of revenues
- 2863 Grants for impact assistance Repealed
- 2864 Just value Repealed
- 2865 Mine site and valuation determinations Repealed
- 2866 Mining Oversight Fund Repealed
Chapter 373 — HEALTH CARE PROVIDER TAX
Chapter 375 — HOSPITAL TAX
Chapter 377 — HOSPITAL TAX
Part 5: MOTOR FUEL TAXES139 sections
Chapter 451 — GASOLINE TAX
- 2901 Short title
- 2902 Definitions
- 2903 Tax levied; rebates
- 2903-A Finding of fact Repealed
- 2903-B Finding of fact Repealed
- 2903-C Finding of fact Repealed
- 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 Repealed
- 2904 Certificates
- 2904-A Registered distributor Repealed
- 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 Repealed
- 2910-B Refund to government agencies and political subdivisions
- 2911 Refund of 5/7 of tax paid by jets or turbo jets Repealed
- 2912 Records and reports regarding sales of fuels for aeronautical purposes
- 2913 Failure to file statement; false statement
- 2914 Limitation; reimbursement from General Fund Repealed
- 2915 Report to the Legislature Repealed
- 2916 Inventory tax; internal combustion fuel Repealed
- 2916-A Inventory tax; internal combustion fuel Repealed
Chapter 453 — GASOLINE ROAD TAX (REPEALED)
- 2961 Motor carrier, defined Repealed
- 2961-A Application for license; contents; licensing of motor carriers Repealed
- 2961-B Discontinuance as a licensed motor carrier Repealed
- 2962 Names of certificate and permit holders furnished to State Tax Assessor Repealed
- 2963 Taxes levied Repealed
- 2964 Computation of tax Repealed
- 2965 Reports Repealed
- 2966 Collection of tax Repealed
- 2967 Violations Repealed
- 2968 Appeals from decision of State Tax Assessor Repealed
- 2969 Rules and regulations Repealed
- 2970 Additional tax Repealed
- 2971 Application to certain carriers Repealed
- 2972 Enforcement Repealed
Chapter 455 — USE FUEL TAX
- 3021 Short title Repealed
- 3022 Definitions Repealed
- 3023 Purpose Repealed
- 3024 Exchange of information among the states Repealed
- 3025 Levy of tax; exemptions; credit to highway fund Repealed
- 3025-A Credit; refund Repealed
- 3026 Application for license; contents; licensing of users Repealed
- 3027 Bond required Repealed
- 3028 Reports; computation and payment of tax Repealed
- 3029 Cancellation of licenses; bond surrendered Repealed
- 3030 Failure to report and pay taxes Repealed
- 3031 Tax Assessor may estimate fuel used Repealed
- 3032 Retention of records by users Repealed
- 3033 Injunction; priority Repealed
- 3034 Discontinuance as a licensed user Repealed
- 3035 Use fuel dealer license; reports; tax Repealed
- 3036 Refunds of taxes erroneously or illegally collected Repealed
- 3036-A Credit for tax paid on worthless accounts Repealed
- 3037 Refund of taxes for certain common carriers Repealed
- 3038 Failure to file statement; false statement Repealed
- 3039 Additional violations Repealed
- 3040 Fuel use tax; compact Repealed
Chapter 457 — TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
- 3091 Purposes -- Article I Repealed
- 3092 Definitions -- Article II Repealed
- 3093 Governing principle -- Article III Repealed
- 3094 How fuel consumed to be ascertained -- Article IV Repealed
- 3095 Imposition of tax -- Article V Repealed
- 3096 Reports -- Article VI Repealed
- 3097 Credit for payment of fuel taxes -- Article VII Repealed
- 3098 Additional tax or refund -- Article VIII Repealed
- 3099 Entry into force and withdrawal -- Article IX Repealed
- 3100 Construction and severability -- Article X Repealed
- 3151 Ratification Repealed
- 3152 Administrator defined Repealed
- 3153 Limitation Repealed
Chapter 459 — SPECIAL FUEL TAX ACT
- 3201 Short title
- 3202 Definitions
- 3203 Tax levied; consignment sales; credited to Highway Fund; allowance for losses
- 3203-A Special fuel; exemption Repealed
- 3203-B Inventory tax Repealed
- 3203-C Inventory tax
- 3204 Licenses
- 3204-A Exemptions
- 3204-B Dyed fuel; prohibition on highway use
- 3205 Registered supplier Repealed
- 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 Repealed
- 3217 Additional violations Repealed
- 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 Repealed
- 3221 Tax levied Repealed
- 3222 Reporting and remitting tax Repealed
- 3223 Enforcement Repealed
- 3223-A Inventory tax; special fuel Repealed
- 3224 Inventory tax; special fuel Repealed
Chapter 461 — TRUST FUNDS
- 3231 Taxes held in trust for the State Tax Assessor Repealed
- 3232 Notice to segregate trust funds Repealed
- 3233 Revocation of registration Repealed
- 3234 Misappropriation of trust funds Repealed
- 3235 Tax a debt; recovery
- 3236 Warrant; request for Repealed
- 3237 Issuance Repealed
- 3238 Lien of tax Repealed
- 3239 Form and effect Repealed
- 3240 Priority of tax Repealed
- 3241 Enforcement of lien Repealed
- 3242 Injunctions Repealed
Chapter 463 — REGIONAL FUEL TAX AGREEMENT (REPEALED)
- 3291 Purpose and principle Repealed
- 3292 Definitions Repealed
- 3293 Taxation of motor fuels Repealed
- 3294 Application of the agreement Repealed
- 3295 Fuel user licensing Repealed
- 3296 Reporting Repealed
- 3297 Tax-paid purchases Repealed
- 3298 Base-jurisdiction accounting Repealed
- 3299 Motor vehicle identification Repealed
- 3300 Records requirements Repealed
- 3301 Auditing Repealed
- 3302 Appeal procedures Repealed
- 3303 Credit and refunds Repealed
- 3304 Entry and withdrawal Repealed
- 3305 Expulsion of a member Repealed
- 3306 Agreement amendments and interpretations Repealed
- 3307 Adoption of administrative procedures Repealed
- 3308 Administration Repealed
Chapter 465 — INDEXING OF MOTOR FUEL TAX RATES
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES116 sections
Chapter 551 — GENERAL PROVISIONS (REPEALED)
Chapter 553 — PROPERTY TAXABLE (REPEALED)
- 3461 Property taxable; exemptions Repealed
- 3462 Tax on Class A Repealed
- 3463 Tax on Class B Repealed
- 3464 Tax on Class C Repealed
- 3465 All property deemed single interest Repealed
- 3466 General powers of appointment Repealed
- 3467 Nonresidents; deductions Repealed
- 3468 -- exemptions Repealed
- 3469 Bequests to personal representatives or trustees Repealed
- 3470 Transfer in contemplation of death Repealed
- 3471 Phase down of tax Repealed
Chapter 555 — POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED)
- 3521 Tax Assessor to administer law; absence or disability Repealed
- 3522 Authority of State Tax Assessor Repealed
- 3523 Value of property determined; appeal Repealed
- 3524 Amount of tax determined Repealed
- 3525 Preparation of forms and making of rules by Tax Assessor Repealed
- 3526 Examination of witnesses; attendance Repealed
- 3527 Appointment of personal representative on probate delay Repealed
Chapter 557 — DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES (REPEALED)
Chapter 559 — VALUATION (REPEALED)
Chapter 561 — PAYMENT AND LIABILITY FOR TAX (REPEALED)
Chapter 563 — ESTATE TAX (REPEALED)
Chapter 565 — ABATEMENT AND REFUNDS (REPEALED)
Chapter 567 — REPORTS
Chapter 569 — INTERSTATE ARBITRATION
- 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 Repealed
- 3921 Compromise by parties to arbitration agreement
- 3922 Compensation and expenses
- 3923 Reciprocal application
- 3924 Effective date
Chapter 571 — INTERSTATE COMPROMISE
Chapter 573 — RECIPROCITY IN COLLECTION
Chapter 575 — MAINE ESTATE TAX
- 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 Repealed
- 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 Repealed
- 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 Repealed
- 4077 Appointment of personal representative on probate delay
- 4078 Persons liable
- 4079-1 Civil action by State; bond
Chapter 577 — MAINE ESTATE TAX AFTER 2012
- 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
Part 7: SPECIAL TAXES189 sections
Chapter 701 — BLUEBERRY TAX
- 4301 Purpose
- 4302 Definitions
- 4303 Rate of tax
- 4303-A Additional tax Repealed
- 4303-B Exemption for wild blueberries grown on tribal land
- 4304 Due date Repealed
- 4305 Certification
- 4306 Tax deducted from purchase price Repealed
- 4307-2 Records and reports; payment of tax
- 4308-2 Inspection
- 4309 Records available on limited basis Repealed
- 4310 False returns; violations; civil action for collection Repealed
- 4311 Appropriation of moneys received Repealed
- 4311-A Appropriations of money received
- 4312 Advisory committee
- 4312-A Appropriation of moneys received Repealed
- 4312-B Maine Blueberry Commission Repealed
- 4312-C Wild Blueberry Commission of Maine
- 4313 Tax as additional Repealed
- 4314 Permission required
- 4315 Transportation of wild blueberries
- 4316 Receivers of wild blueberries
- 4317 Authorized law enforcement
- 4318 Sunset provision Repealed
Chapter 703 — CIGARETTE TAX
- 4361 Definitions
- 4362 Licenses Repealed
- 4362-A Licenses
- 4363 -- expiration; reissuance Repealed
- 4364 -- revocation Repealed
- 4365-1 Rate of tax
- 4365-2 Rate of tax
- 4365-A Rate of tax after September 30, 1989 Repealed
- 4365-B Rate of tax after December 31, 1990 Repealed
- 4365-C Rate of tax after June 30, 1991 Repealed
- 4365-D Rate of tax beginning November 1, 1997 Repealed
- 4365-E Application of cigarette tax rate increase effective October 1, 2001 Repealed
- 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 Repealed
- 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 Repealed
- 4367 Resale of stamps prohibited; redemption Repealed
- 4368 Stamps affixed by licensed dealers Repealed
- 4369 Stamps affixed by licensed dealers Repealed
- 4370 Sale of unstamped cigarettes prohibited Repealed
- 4371 Possession of unstamped cigarettes; prima facie evidence Repealed
- 4372 Unstamped cigarettes to be confiscated Repealed
- 4372-A Seizure and forfeiture of contraband cigarettes
- 4373 Forfeiture proceedings Repealed
- 4373-A Records required; inspection and examination; assessment of tax deficiency
- 4374 Fraudulent stamps
- 4375 Records; examinations by State Tax Assessor Repealed
- 4376 Oaths and subpoenas Repealed
- 4377 Hearings by Tax Assessor Repealed
- 4378 Appeals Repealed
- 4379 Administration; rules
- 4380 Use of metering machines Repealed
- 4381 Tax credited to General Fund
- 4382 Tax is levy on consumer
- 4383 Distributor responsibilities Repealed
- 4384 Reporting and payment of tax
Chapter 704 — TOBACCO PRODUCTS 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 Repealed
- 4406 Inspection of records; civil action for tax Repealed
- 4407 Appeal procedure Repealed
- 4408 Penalties; civil action for tax Repealed
- 4409 Claims Repealed
Chapter 705 — FERTILIZER TAX (REPEALED)
Chapter 706 — MARINE WORM TAX (REPEALED)
Chapter 707 — MILK TAX (REPEALED)
- 4501 Purpose Repealed
- 4502 Definitions Repealed
- 4503 Maine Dairy Promotion Board Repealed
- 4503-A Powers and duties Repealed
- 4504 Tax additional to other taxes Repealed
- 4505 Tax Repealed
- 4506 Dealer may deduct tax from purchase price Repealed
- 4507 Applications for certificate; no activity until certificate issued Repealed
- 4508 Determination of tax by State Tax Assessor Repealed
- 4509 Reports; payment of tax Repealed
- 4510 Delegation of investigating authority Repealed
- 4511 Appropriation of moneys received Repealed
- 4512 Revocation of dealer's certificate Repealed
Chapter 708 — MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED)
- 4521 Purpose Repealed
- 4522 Definitions Repealed
- 4523 Organization Repealed
- 4524 Taxes Repealed
- 4525 Dealer may deduct tax Repealed
- 4526 Application for certificate; no activity until certificate issued Repealed
- 4527 Determination of tax by Tax Assessor Repealed
- 4528 Reports; payment of tax Repealed
- 4529 Delegation of investigating authority Repealed
- 4530 Appropriation of moneys received Repealed
- 4531 Revocation of dealer's certificate Repealed
Chapter 709 — POTATO TAX
- 4561 Purpose Repealed
- 4562 Defintions Repealed
- 4563 Maine Potato Commission Repealed
- 4563-A Powers and duties Repealed
- 4564 Tax as additional Repealed
- 4565 Rate of tax Repealed
- 4566 Due date Repealed
- 4567 Application; certificate Repealed
- 4568 Tax deducted from selling price Repealed
- 4569 Records and reports Repealed
- 4570 Inspections Repealed
- 4571 Appropriation of moneys received Repealed
- 4572 False returns; violation; civil action for collection Repealed
Chapter 710 — POTATO INDUSTRY
Chapter 711 — QUAHOG TAX (REPEALED)
Chapter 712 — REAL ESTATE TRANSFERS (REPEALED)
Chapter 713 — SARDINE TAX (REPEALED)
- 4691 Purpose Repealed
- 4692 Definitions Repealed
- 4692-A Definitions Repealed
- 4693 Sardine Council Repealed
- 4694 Tax as additional Repealed
- 4695 Rate of tax Repealed
- 4696 Packers' applications Repealed
- 4697 Reports of production and payment of tax Repealed
- 4698 Inspections Repealed
- 4699 Appropriation and use of money received Repealed
- 4699-A Refund on sardines exported Repealed
- 4700 Suspension of licenses or certificate Repealed
Chapter 714 — MAHOGANY QUAHOG TAX
Chapter 715 — SHARES OF STOCK IN BANS AND TRUST COMPANIES (REPEALED)
Chapter 716 — MILK HANDLING TAX (REPEALED)
Chapter 717 — SWEET CORN TAX (REPEALED)
- 4801 Definitions Repealed
- 4802 Power of commissioner of agriculture Repealed
- 4803 Tax committee; appointment; powers Repealed
- 4804 Tax on sweet corn Repealed
- 4805 Contractor, duty Repealed
- 4806 Tax committee, duty Repealed
- 4807 Tax; on whom imposed, and collection Repealed
- 4808 Use of funds Repealed
- 4809 Failure to pay over tax Repealed
- 4810 Action to recover tax Repealed
Chapter 718 — GENERAL PROVISIONS (REPEALED)
Chapter 719 — RECYCLING ASSISTANCE FEE
Chapter 721 — MILK HANDLING FEE
Part 8: INCOME TAXES272 sections
Chapter 801 — DEFINITIONS
Chapter 803 — IMPOSITION OF TAX ON INDIVIDUALS
Chapter 805 — COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS
- 5121 Maine taxable income
- 5122 Modifications
- 5123 Deduction Repealed
- 5124 Standard deduction; resident Repealed
- 5124-A Standard deduction; resident before 2016 Repealed
- 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 Repealed
- 5128 Dual residence; reduction of tax
- 5129 Credit for investment in The Maine Capital Corporation Repealed
- 5130 Retirement credit Repealed
- 5131 Exemption credit Repealed
- 5132 Income or loss from sources on tribal land
Chapter 807 — COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS
- 5140 Nonresident individuals -- taxable income Repealed
- 5141 Husband and wife Repealed
- 5142 Adjusted gross income from sources in this State
- 5143 Standard deduction; nonresident Repealed
- 5143-A Standard deduction; nonresident Repealed
- 5144 Itemized deductions Repealed
- 5144-A Itemized deductions Repealed
- 5145 Personal exemptions Repealed
- 5146 Child care credit Repealed
- 5147-2 Installment sale election
Chapter 809 — IMPOSITION OF TAX ON ESTATES AND TRUSTS
Chapter 811 — COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
Chapter 813 — COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES
Chapter 814 — LIMITED LIABILITY COMPANIES
Chapter 815 — PARTNERS AND PARTNERSHIPS
Chapter 817 — IMPOSITION OF TAX ON CORPORATIONS
- 5200 Imposition and rate of tax
- 5200-A Modifications
- 5200-B Corporate income tax nexus
- 5201 Alternative tax computation Repealed
- 5202 Credit for investment in The Maine Capital Corporation Repealed
- 5202-A Small business investment companies exempt
- 5202-B Depreciation option Repealed
- 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
Chapter 818 — ADDITIONAL TAXES
- 5203 Minimum tax for tax preferences Repealed
- 5203-A State minimum tax Repealed
- 5203-B Corporate income tax surcharge Repealed
- 5203-C State minimum tax
- 5204 Lump-sum retirement plan distributions Repealed
- 5204-A Early distribution from qualified retirement plans Repealed
- 5204-B Certain capital gains of trusts Repealed
Chapter 819 — FRANCHISE TAX
- 5205 Franchise tax on banking corporations and loan associations Repealed
- 5206 Franchise tax on financial institutions
- 5206-A Utilization of net operating loss carry forward Repealed
- 5206-B Definitions Repealed
- 5206-C Refunds Repealed
- 5206-D Definitions
- 5206-E Apportionment
- 5206-F Time for filing returns
- 5206-G Combined reports
Chapter 821 — APPORTIONMENT OF INCOME
Chapter 822 — TAX CREDITS
- 5213 New jobs credit Repealed
- 5213-A Sales tax fairness credit
- 5214 Legislative findings and purpose Repealed
- 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 Repealed
- 5216-A Credit for investment in the Maine Natural Resource Capital Company Repealed
- 5216-B Seed capital investment tax credit
- 5216-C Contributions to family development account reserve funds Repealed
- 5216-D Maine Fishery Infrastructure Investment Tax Credit Program Repealed
- 5217 Employer-assisted day care
- 5217-A Income tax paid to other taxing jurisdiction
- 5217-B Employer-provided long-term care benefits Repealed
- 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 Repealed
- 5219-A Retirement and disability credit Repealed
- 5219-AA Community wind power generator credit Repealed
- 5219-AAA Dirigo business incentives program
- 5219-B Conformity credit Repealed
- 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 Repealed
- 5219-CC Community wind power generator credit Repealed
- 5219-D Solid waste reduction investment tax credit Repealed
- 5219-DD Dental care access credit
- 5219-E Investment tax credit Repealed
- 5219-EE Maine Public Employees Retirement System innovation finance credit
- 5219-F Reclaimed wood waste and cedar waste credit Repealed
- 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 Repealed
- 5219-II Property tax fairness credit
- 5219-J Catastrophic health expense credit Repealed
- 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 Repealed
- 5219-MM Maine capital investment credit for 2014
- 5219-N Low-income tax credit Repealed
- 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 Repealed
- 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 Repealed
- 5219-U Educational attainment investment tax credit Repealed
- 5219-UU Employer credit for family and medical leave
- 5219-V Recruitment credit Repealed
- 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 Repealed
- 5219-ZZ Access to justice credit
Chapter 823 — INCOME TAX RETURNS
- 5220 Persons required to make returns of income
- 5221 Joint returns by spouses
- 5222 Returns by fiduciaries
- 5223 Notice of qualification as receiver Repealed
- 5224 Change of status as resident or nonresident during year Repealed
- 5224-A Return of part-year resident
- 5225 Taxable income as resident and nonresident Repealed
- 5226 Minimum tax and prorating of exemptions Repealed
- 5227 Time for filing returns
- 5227-A Requirement to file amended Maine returns
- 5228 Estimated tax
- 5229 Time for filing declaration of estimated tax Repealed
- 5230 Payments of estimated tax Repealed
- 5231 Extension of time for filing and payment
- 5232 Change of election Repealed
- 5233 Signing of returns and other documents Repealed
- 5234 Fiscal year tax determination Repealed
Chapter 825 — INFORMATION RETURNS
Chapter 827 — WITHHOLDING OF TAX
- 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 Repealed
- 5255-B Certain items of income under the United States Internal Revenue Code
- 5255-C Withholding on certain gambling winnings
Chapter 829 — ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
Chapter 831 — PROCEDURE AND ADMINISTRATION
- 5260 Examination of return Repealed
- 5261 Assessment final if no protest Repealed
- 5262 Protest by taxpayer Repealed
- 5263 Notice of determination after protest Repealed
- 5264 Action of assessor final Repealed
- 5265 Burden of proof in proceedings before the assessor
- 5266 Evidence of related federal determination Repealed
- 5267 Mathematical error Repealed
- 5268 Waiver of restriction
- 5269 Assessment of tax Repealed
- 5270 Limitations on assessment
- 5271 Recovery of erroneous refund Repealed
- 5272 Interest on underpayments Repealed
- 5273 Failure to file tax returns Repealed
- 5274 Failure to pay tax Repealed
- 5274-A Penalty
- 5275 False information with respect to withholding allowance Repealed
- 5276 Authority to make credits or refunds
- 5276-A Setoff of debts against refunds Repealed
- 5277 Abatements Repealed
- 5278 Limitations on credit or refund
- 5279 Interest on overpayment
- 5280 Refund claim
- 5281 Notice of denial Repealed
- 5282 Refund claim deemed denied
- 5283 Designation by resident individuals Repealed
- 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 Repealed
- 5286 Contribution to Maine Clean Election Fund; voluntary checkoff
- 5287 Liability of certain spouses
- 5288 Maine Military Family Relief Fund voluntary checkoff Repealed
- 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 Repealed
- 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 Repealed
- 5295 Temporary adjustments to Maine income tax filing requirements based on federal changes
Chapter 833 — JUDICIAL REVIEW
Chapter 835 — MISCELLANEOUS ENFORCEMENT PROVISIONS
- 5310 Timely mailing Repealed
- 5311 Collection procedures
- 5312 Warrant; request for and issuance Repealed
- 5312-A Form and effect Repealed
- 5312-B Arrest and commitment Repealed
- 5313 Lien of tax Repealed
- 5314 Release of lien Repealed
- 5315 Enforcement of lien Repealed
- 5316 Taxpayer not a resident Repealed
- 5317 Priority Repealed
- 5318 Income tax claims of other states Repealed
- 5319 Order to compel compliance
- 5320 Transferees
- 5321 Jeopardy assessments Repealed
- 5322 Bankruptcy or receivership Repealed
Chapter 837 — CRIMINAL OFFENSES
Chapter 839 — POWERS OF ASSESSOR (REPEALED)
Chapter 841 — INFLATION ADJUSTMENTS
Part 9: TAXPAYER BENEFIT PROGRAMS149 sections
Chapter 901 — THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED)
- 6101 Short title Repealed
- 6102 Purpose Repealed
- 6103 Definitions Repealed
- 6104 Claim is personal Repealed
- 6105 Claim to be paid from General Fund Repealed
- 6106 Filing date Repealed
- 6107 One claim per household Repealed
- 6108 Income limitation Repealed
- 6109 Net asset limitation Repealed
- 6110 Benefit limitation Repealed
- 6111 Age limitation Repealed
- 6111-A Participation limitation Repealed
- 6112 Amount of claim Repealed
- 6113 Administration Repealed
- 6114 Audit of claim Repealed
- 6115 Denial of claim Repealed
- 6116 Appeal Repealed
- 6117 Disallowance of certain claims Repealed
- 6118 Extension of time for filing claims Repealed
- 6119 Protection from loss of benefits Repealed
- 6120 Adjustments in the amount of claims Repealed
- 6121 Tax Assessor's records confidential Repealed
Chapter 902 — HOMESTEAD TAX RELIEF ACT OF 1978
Chapter 903 — ELDERLY LOW COST DRUG ELIGIBLITY (REPEALED)
Chapter 905 — CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (REPEALED)
Chapter 907 — MAINE RESIDENTS PROPERTY TAX PROGRAM
- 6201 Definitions
- 6201-A Short title
- 6202 Claim is personal
- 6203 Claim to be paid from General Fund Repealed
- 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 Repealed
- 6218 Readability; application; instructions
- 6219 Outreach plan required
- 6220 Coordination required
- 6221 Termination of Circuitbreaker Program
Chapter 908 — DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
- 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 Repealed
Chapter 909 — 1987 TAX REBATE ACT (REPEALED)
Chapter 910 — 1988 INDIVIDUAL SURPLUS RETURN ACT (REPEALED)
Chapter 911 — 1988 CORPORATE SURPLUS RETURN ACT (REPEALED)
Chapter 913 — TAX AMNESTY (REPEALED)
- 6551 Maine Tax Amnesty Program Repealed
- 6552 Definitions Repealed
- 6553 Administration Repealed
- 6554 Exemption; leased vehicles in interstate commerce Repealed
- 6555 Undisclosed liabilities Repealed
- 6556 Amnesty period Repealed
- 6557 Amnesty return Repealed
- 6558 Payment plan Repealed
- 6559 Amnesty receipts Repealed
Chapter 914 — 2003 TAX AMNESTY PROGRAM
Chapter 915 — REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY
- 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 Repealed
- 6665 Financial projections report Repealed
Chapter 917 — EMPLOYMENT TAX INCREMENT FINANCING
- 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 Repealed
- 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
Chapter 919 — SHIPBUILDING FACILITY CREDIT (REPEALED)
- 6850 Purpose and intent Repealed
- 6851 Definitions Repealed
- 6852 Procedures for application; certificate of approval Repealed
- 6853 Credit against withholding taxes allowed Repealed
- 6854 Reporting required Repealed
- 6855 Land Repealed
- 6856 Accelerated credit Repealed
- 6857 Decelerated credit Repealed
- 6858 Maine preference Repealed
Part 10: INTERSTATE TAX COMPACTS27 sections
Chapter 920 — MULTISTATE TAX COMPACT (REPEALED)
- 7101 Statement of purpose Repealed
- 7102 Definitions Repealed
- 7103 Representation on commission Repealed
- 7104 Multistate Tax Compact Advisory Committee Repealed
- 7105 Multistate Tax Compact Repealed
- 7106 Purposes Repealed
- 7106-A Income tax apportionment rules Repealed
- 7107 Elements of sales and use tax laws Repealed
- 7108 Commission; organization and management Repealed
- 7109 Committees Repealed
- 7110 Powers Repealed
- 7111 Finance Repealed
- 7112 Uniform rules and forms Repealed
- 7113 Interstate audits Repealed
- 7114 Arbitration Repealed
- 7115 Entry into force and withdrawal Repealed
- 7116 Effect on other laws and jurisdiction Repealed
- 7117 Construction Repealed