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Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 5265

Burden of proof in proceedings before the assessor

Official textlegislature.maine.gov

In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor:

# 1.

Fraud.
Whether the taxpayer has been guilty of fraud with attempt to evade tax.

# 2.

Liability as transferee.
Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.

# 3.

Liability for deficiency increase.

Last amended: P&SL 1969, c. 154, §F/§1 (NEW). PL 1977, c. 694, §723 (AMD). PL 2001, c. 583, §21 (AMD).

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In this chapter (40 sections)
  1. 5260 · Examination of return
  2. 5261 · Assessment final if no protest
  3. 5262 · Protest by taxpayer
  4. 5263 · Notice of determination after protest
  5. 5264 · Action of assessor final
  6. 5265 · Burden of proof in proceedings before the assessor
  7. 5266 · Evidence of related federal determination
  8. 5267 · Mathematical error
  9. 5268 · Waiver of restriction
  10. 5269 · Assessment of tax
  11. 5270 · Limitations on assessment
  12. 5271 · Recovery of erroneous refund
  13. 5272 · Interest on underpayments
  14. 5273 · Failure to file tax returns
  15. 5274 · Failure to pay tax
  16. 5274-A · Penalty
  17. 5275 · False information with respect to withholding allowance
  18. 5276 · Authority to make credits or refunds
  19. 5276-A · Setoff of debts against refunds
  20. 5277 · Abatements
  21. 5278 · Limitations on credit or refund
  22. 5279 · Interest on overpayment
  23. 5280 · Refund claim
  24. 5281 · Notice of denial
  25. 5282 · Refund claim deemed denied
  26. 5283 · Designation by resident individuals
  27. 5283-A · Voluntary contribution through checkoffs
  28. 5284 · Nongame wildlife voluntary checkoff
  29. 5284-A · Companion animal sterilization voluntary checkoff
  30. 5285 · Maine Children's Trust Incorporated; checkoff
  31. 5285-A · Bone Marrow Screening Fund checkoff
  32. 5286 · Contribution to Maine Clean Election Fund; voluntary checkoff
  33. 5287 · Liability of certain spouses
  34. 5288 · Maine Military Family Relief Fund voluntary checkoff
  35. 5288-A · Maine Military Family Relief Fund voluntary checkoff
  36. 5289 · Maine Veterans' Memorial Cemetery Maintenance Fund voluntary…
  37. 5290 · Maine Asthma and Lung Disease Research Fund; voluntary checkoff
  38. 5291 · Maine Public Library Fund; voluntary checkoff
  39. 5292 · Maine Children's Cancer Research Fund; voluntary checkoff
  40. 5293 · Emergency food assistance program; voluntary checkoff
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