Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 192
Miscellaneous
# 1.
Expenses.
The reasonable and necessary traveling expenses of the State Tax Assessor and of the State Tax Assessor's employees while actually engaged in the performance of their duties, certified upon vouchers approved by the State Tax Assessor, must be paid by the Treasurer of State upon warrant of the State Controller.
# 2.
Facsimile signature.
A facsimile of the written signature of the State Tax Assessor imprinted by or at the State Tax Assessor's direction has the same validity as the State Tax Assessor's written signature.
# 3.
Small payments.
No payment of less than $1 may be made pursuant to this Title, except in the case of an overpayment of tax when a specific written request is made by the taxpayer.
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