Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 152
Payment of contested taxes
Official textlegislature.maine.gov
A taxpayer may pay any tax, make any deposit or file any bond at any time without forfeiting any right to apply for a refund or an abatement or to seek review of the validity of the tax. No such tax, bond or deposit need be paid, filed or made under protest or under duress to entitle the taxpayer to apply for a refund or an abatement or to seek review of the validity of the tax.
Source: view the official text
In this chapter (40 sections)
- 111 · Definitions
- 112 · State Tax Assessor
- 112-A · Agreements for transfer from another state agency of debt for…
- 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