Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 688
Effect of determination of residence
Official textlegislature.maine.gov
A determination of permanent residence made for purposes of this subchapter is not binding on the bureau with respect to the administration of Part 8 and has no effect on determination of domicile for purposes of the Maine individual income tax.
Source: view the official text
In this chapter (40 sections)
- 657 · Purpose
- 658 · Application
- 659 · Recovery by a municipality
- 660 · Legislative review of exemptions
- 661 · Reimbursement for exemptions
- 671 · Definitions
- 672 · Permanent residency; factual determination by municipal assessor
- 673 · Exemption of homesteads
- 674 · Forms
- 675 · Application
- 676 · Duty of municipal assessor
- 677 · Homestead exemptions; approval; refusal; hearings
- 678 · Lien imposed on property of person claiming exemption although…
- 681 · Definitions
- 682 · Permanent residency; factual determination by assessor
- 683 · Exemption of homesteads
- 684 · Forms; application
- 685 · Duty of assessor; reimbursement by State
- 686 · Denial of homestead exemption; appeals
- 687 · Supplemental assessment
- 688 · Effect of determination of residence
- 689 · Audits; determinations of bureau
- 691 · Definitions; exemption limitations
- 692 · Exemption of business equipment
- 693 · Forms; reporting
- 694 · Duty of assessor; reimbursement by State
- 695 · Denial of exemption; appeals
- 696 · Supplemental assessment
- 697 · Audits; determination of bureau
- 698 · Appeals
- 699 · Legislative findings; intent
- 700 · Reimbursement for state-mandated costs
- 700-A · Additional municipal compensation
- 700-B · Adjustments to revenue
- 701 · Rules for assessment
- 701-A · Just value defined
- 702 · Assessors' liability
- 703 · Select board to act as assessors
- 704 · Delinquent assessors; violation
- 705 · County commissioners may appoint assessors; procedure