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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 4075-A

Authority to make refunds

Official textlegislature.maine.gov

# 1.

Refund.
A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the date the return was filed or 3 years from the date the tax was paid, whichever period expires later. Every claim for refund must be submitted to the State Tax Assessor in writing and must state the specific grounds upon which the claim is founded. The claimant may in writing request reconsideration regarding the denial of the claim for refund pursuant to section 151 .

# 2.

Limitation on payment of interest.
Interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the date prescribed or permitted by extension of time for filing the return of that tax or within 60 days after the return is filed or within 60 days after a return requesting a refund of the overpayment is filed, whichever is later.

Last amended: PL 1995, c. 281, §23 (NEW). PL 2005, c. 622, §24 (AMD). PL 2011, c. 1, Pt. DD, §2 (AMD). PL 2011, c. 1, Pt. DD, §4 (AFF). PL 2011, c. 1, Pt. EE, §2 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF). PL 2013, c. 331, Pt. C, §16 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).

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In this chapter (23 sections)
  1. 4061 · Applicability of provisions
  2. 4062 · Definitions
  3. 4063 · Tax on estate of resident
  4. 4063-A · Tax on estate of resident
  5. 4064 · Tax on estate of nonresident
  6. 4064-A · Tax on estate of nonresident
  7. 4065 · Personal representative's liability for tax
  8. 4066 · Discharge of personal representative's personal liability
  9. 4067 · Records; statements and returns; rules
  10. 4068 · Tax due date; filing of return and payment of tax
  11. 4069 · Extension of due date for payment of tax
  12. 4069-A · Extension of time for payment of estate tax when estate…
  13. 4070 · Extension of time for filing return
  14. 4071 · Effect of federal determination
  15. 4072 · Lien for taxes
  16. 4073 · State Tax Assessor to administer law
  17. 4074 · Authority of State Tax Assessor
  18. 4075 · Amount of tax determined
  19. 4075-A · Authority to make refunds
  20. 4076 · Preparation of forms and making of rules by State Tax Assessor
  21. 4077 · Appointment of personal representative on probate delay
  22. 4078 · Persons liable
  23. 4079-1 · Civil action by State; bond
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