Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 1134
Administration; rules
Official textlegislature.maine.gov
The State Tax Assessor may adopt rules necessary to carry out this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A .
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In this chapter (40 sections)
- 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
- 1142-1 · Definitions
- 1143-1 · Owner's application
- 1144-1 · Administration; rules
- 1145-1 · Current use valuation of working waterfront land
- 1146-1 · Assessment of tax
- 1147-1 · Schedule; qualification
- 1148 · Recapture penalty
- 1149 · Enforcement
- 1150 · Transfer of ownership