Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 190
Effect of repeal
Official textlegislature.maine.gov
The repeal of an Act or resolve, or part thereof, imposing a tax or taxes shall have no effect upon the reporting, collecting or refunding of taxes accrued to the date of that repeal. The procedures relating to the reporting, collecting or refunding of taxes in effect at the date of the repeal shall remain in full force and effect until the liabilities incurred pursuant to the Act or resolve, or part thereof, are satisfied.
Source: view the official text
In this chapter (40 sections)
- 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…
- 194 · Data warehouse
- 194-A · Review of certain changes in the application of sales and use…
- 194-B · National criminal history record information
- 194-C · National criminal history record information of providers of…
- 194-D · Background investigations
- 194-E · Tribes deemed as acting in a governmental capacity