Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 5280
Refund claim
Official textlegislature.maine.gov
Every claim for refund must be filed with the assessor in writing and state the specific grounds upon which it is founded. If the assessor denies the refund claim in whole or in part, or the refund claim is deemed denied under section 5282 , the taxpayer may request reconsideration of the denial or deemed denial of the refund claim pursuant to section 151 .
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In this chapter (40 sections)
- 5262 · Protest by taxpayer
- 5263 · Notice of determination after protest
- 5264 · Action of assessor final
- 5265 · Burden of proof in proceedings before the assessor
- 5266 · Evidence of related federal determination
- 5267 · Mathematical error
- 5268 · Waiver of restriction
- 5269 · Assessment of tax
- 5270 · Limitations on assessment
- 5271 · Recovery of erroneous refund
- 5272 · Interest on underpayments
- 5273 · Failure to file tax returns
- 5274 · Failure to pay tax
- 5274-A · Penalty
- 5275 · False information with respect to withholding allowance
- 5276 · Authority to make credits or refunds
- 5276-A · Setoff of debts against refunds
- 5277 · Abatements
- 5278 · Limitations on credit or refund
- 5279 · Interest on overpayment
- 5280 · Refund claim
- 5281 · Notice of denial
- 5282 · Refund claim deemed denied
- 5283 · Designation by resident individuals
- 5283-A · Voluntary contribution through checkoffs
- 5284 · Nongame wildlife voluntary checkoff
- 5284-A · Companion animal sterilization voluntary checkoff
- 5285 · Maine Children's Trust Incorporated; checkoff
- 5285-A · Bone Marrow Screening Fund checkoff
- 5286 · Contribution to Maine Clean Election Fund; voluntary checkoff
- 5287 · Liability of certain spouses
- 5288 · Maine Military Family Relief Fund voluntary checkoff
- 5288-A · Maine Military Family Relief Fund voluntary checkoff
- 5289 · Maine Veterans' Memorial Cemetery Maintenance Fund voluntary…
- 5290 · Maine Asthma and Lung Disease Research Fund; voluntary checkoff
- 5291 · Maine Public Library Fund; voluntary checkoff
- 5292 · Maine Children's Cancer Research Fund; voluntary checkoff
- 5293 · Emergency food assistance program; voluntary checkoff
- 5294 · Easy enrollment health insurance program; voluntary checkoff
- 5295 · Temporary adjustments to Maine income tax filing requirements…