36 M.R.S. § 5192 — ME Code / Title 36 / Part 8 / Chapter 815 / Section 5192
36 §5192. Nonresident partner -- adjusted gross income from sources in this State
Status: in_force

1. General. In determining the adjusted gross income of a nonresident partner of any partnership, there must be included only that part derived from or connected with sources in this State of the partner's distributive share of items of partnership income, gain, loss and deduction entering into that nonresident partner's federal adjusted gross income, as that part is determined under regulations prescribed by the assessor in accordance with the general rules in section 5142 . [RR 2025, c. 1, Pt. F, §20 (COR).]

2. Itemized deductions. If a nonresident partner of any partnership elects to itemize deductions in determining that nonresident partner's tax liability to this State, the distributive share of partnership items of deduction from federal adjusted gross income for that nonresident partner must be attributed to that nonresident partner. [RR 2025, c. 1, Pt. F, §21 (COR).]

3. Special rules as to sources in this State. In determining the sources of a nonresident partner's income, effect may not be given to a provision in the partnership agreement that: A. Characterizes payments to the partner as being for services or for the use of capital, or allocated to the partner, as income or gain from sources outside this State, a greater proportion of that partner's distributive share of partnership income or gain than the ratio of partnership income or gain from sources outside this State to partnership income or gain from all sources except as authorized in subsection 5 ; or [RR 2025, c. 1, Pt. F, §22 (COR).] B. Allocates to the partner a greater proportion of a partnership item of loss or deduction connected with sources in this State than that partner's proportionate share, for federal income tax purposes, of partnership loss or deduction generally, except as authorized in subsection 5 . [RR 2025, c. 1, Pt. F, §22 (COR).] [RR 2025, c. 1, Pt. F, §22 (COR).]

4. Partner's modifications. Any modification described in section 5122, subsection 1 and 2 , which relates to an item of partnership income, gain, loss or deduction, shall be made in accordance with the partner's distributive share, for federal income tax purposes of the item to which the modification relates, but limited to the portion of such item derived from or connected with sources in this State. [PL 1979, c. 541, Pt. A, §234 (AMD).]

5. Alternate methods. The assessor may, on application, authorize or may require the use of such other methods of determining a nonresident partner's portion of partnership items derived from or connected with sources in this State, and the modifications related to those partnership items, as may be appropriate and equitable, on such terms and conditions as the assessor may require. [RR 2025, c. 1, Pt. F, §23 (COR).]

6. Application of rules for resident partners to nonresident partners. A nonresident partner's distributive share of items of income, gain, loss or deduction shall be determined under section 5191, subsection 1 . The character of partnership items for a nonresident partner shall be determined under section 5191, subsection 2 . The effect of a special provision in a partnership agreement, other than a provision referred to in subsection 3 , having as a principal purpose the avoidance or evasion of tax under this Part shall be determined under section 5191, subsection 3 . [PL 1979, c. 541, Pt. A, §235 (AMD).]
36 M.R.S. § 1604 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1604
36 §1604. Determination; procedure
Status: in_force

1. Recommendation to the Legislature. The administrator of the unorganized territory shall submit to the Legislature, by March 1st, annually, a bill listing the requests of all counties and agencies under this chapter. [PL 1985, c. 459, Pt. C, §14 (RPR).]

2. Legislative determination of municipal cost components. The Legislature shall consider the requests for funding under this chapter and by June 1st of each year enact legislation determining the amounts of the municipal cost component for services provided by each county and the amount of all other portions of the municipal cost component. [PL 1985, c. 459, Pt. C, §14 (RPR).]

2-A. Legislative amendment of components. Notwithstanding subsection 2 , the Legislature may amend enacted legislation that determines the amounts of the municipal cost components. [PL 1991, c. 528, Pt. LL, §2 (NEW); PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 591, Pt. LL, §2 (NEW).]

3. Contracts. Each county or agency that contracts with another entity to provide services funded under this chapter shall enter into a written contract with the providing agency. A copy of each contract must be maintained in the office of the county or agency entering into the contract. A copy of each contract must be provided to the fiscal administrator of the unorganized territory, who shall maintain copies in that fiscal administrator's office. [PL 2025, c. 113, Pt. D, §82 (AMD).]

4. Property. All real and personal property which is purchased to provide services for which reimbursement is requested under this chapter shall be held by the State or county in trust for the unorganized territory. Any income from the use or sale of that property held by the State shall be credited to the Unorganized Territory Education and Services Fund. Income from the use or sale of that property held by a county shall be credited to the unorganized territory fund of that county. [PL 1985, c. 459, Pt. C, §14 (NEW).]

When it is proposed that an area of the unorganized territory becomes organized into a town or plantation, the fiscal administrator of the unorganized territory shall make recommendations to the Legislature regarding the disposition of property obtained with funds under this chapter. [PL 1985, c. 459, Pt. C, §14 (NEW).]
36 M.R.S. § 1495 — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1495
36 §1495. Proration of registration -- Article IV
Status: in_force

1. Applicability. Any owner of a fleet may register the buses of said fleet in any contracting state by paying to said state total registration fees in an amount equal to that obtained by applying the proportion of in-state fleet miles divided by the total fleet miles, to the total fees which would otherwise be required for regular registration of each and all of such vehicles in such contracting state. All fleet pro-rata registration fees must be based upon the mileage proportions of the fleet during the period of 12 months ending on August 31st next preceding the commencement of the registration year for which registration is sought. Except, that mileage proportions for a fleet not operated during such period in the state where application for registration is made will be determined by the administrator upon the sworn application of the applicant showing the operations during such period in other states and the estimated operations during the registration year for which registration is sought, in the state in which application is being made; or if no operations were conducted during such period a full statement of the proposed method of operation. If any buses operate in 2 or more states which permit the proration of registration on the basis of a fleet of buses consisting of a lesser number of vehicles than provided in section 1493, Article II, subsection 5 , such fleet may be prorated as to registration in such states, in which event the buses in such fleet may not be required to register in any other contracting states if each such vehicle is registered in some contracting state, except to the extent it is exempt from registration as provided in section 1494, Article III, subsection 2 . If the administrator of any state determines, based on the administrator's method of the operation thereof, that the inclusion of a bus or buses as a part of a fleet would adversely affect the proper fleet fee that should be paid to that administrator's state, having due regard for fairness and equity, the administrator may refuse to permit any or all of such buses to be included in that administrator's state as a part of such fleet. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

2. Total fleet miles. Total fleet miles, with respect to each contracting state, means the total miles operated by the fleet in such state, in all other contracting states, in other states having proportional registration provisions, in states with which such contracting state has reciprocity, and in such other states as the administrator determines should be included under the circumstances in order to protect or promote the interest of that administrator's state; except that in states having laws requiring proration on the basis of a different determination of total fleet miles, total fleet miles must be determined on such basis. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

3. Leased vehicles. If a bus is operated by a person other than the owner as a part of a fleet that is subject to this Article, then the operator of such fleet must be deemed to be the owner of said bus for the purposes of this Article. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

4. Extent of privileges. Upon the registration of a fleet in a contracting state pursuant to this Article, each bus in the fleet may be operated in both interstate and intrastate operations in such state, except as provided in section 1494, Article III, subsection 5 . [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

5. Application for proration. The application for proration of registration must be made in each contracting state upon substantially the application forms and supplements authorized by joint action of the administrators of the contracting states. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

6. Issuance of identification. Upon registration of a fleet, the state that is the base state of a particular bus of the fleet shall issue the required license plates and registration card for such bus and each contracting state in which the fleet of which such bus is a part, operates shall issue a special identification identifying such bus as a part of a fleet that has fully complied with the registration requirements of such state. The required license plates, registration cards and identification must be appropriately displayed in the manner required by or pursuant to the laws of each respective state. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

7. Additions to fleet. If any bus is added to a prorated fleet after the filing of the original application, the owner shall file a supplemental application. The owner shall register such bus in each contracting state in like manner as provided for buses listed in an original application and the registration fee payable must be determined on the mileage proportion used to determine the registration fees payable for buses registered under the original application. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

8. Withdrawals from fleet. If any bus is withdrawn from a prorated fleet during the period for which it is registered or identified, the owner shall notify the administrator of each state in which it is registered or identified of such withdrawal and shall return the plates, and registration card or identification as may be required by or pursuant to the laws of the respective states. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

9. Audits. The administrator of each contracting state shall, within the statutory authority of such administrator, make any information obtained upon an audit of records of any applicant for proration of registration available to the administrators of the other contracting states. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

10. Errors in registration. If it is determined by the administrator of a contracting state, as a result of such audits or otherwise, that an improper fee has been paid that administrator's state, or errors in registration found, the administrator may require the fleet owner to make the necessary corrections in the registration of the fleet and payment of fees. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 5219-QQ — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-QQ
36 §5219-QQ. Credit for major business headquarters expansions
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Certified applicant" means a qualified applicant that has received a certificate of approval from the commissioner pursuant to this section. [PL 2017, c. 297, §2 (NEW).] A-1. "Base level of employment" means either the total employment of a qualified applicant as of the March 31st, June 30th, September 30th and December 31st of the calendar year immediately preceding the application for a certificate of approval under subsection 2 divided by 4 or the qualified applicant's average employment during the base period, whichever is greater. [PL 2017, c. 405, §1 (NEW).] A-2. "Base period" means the 3 calendar years prior to the year in which a qualified applicant's application for a certificate of approval under subsection 2 is approved by the commissioner. [PL 2017, c. 405, §1 (NEW).] B. "Commissioner" means the Commissioner of Economic and Community Development. [PL 2017, c. 297, §2 (NEW).] C. "Employees based in the State" means employees that perform more than 50% of employee-related activities for the employer at a location in the State. [PL 2023, c. 157, §1 (AMD); PL 2023, c. 157, §4 (AFF).] D. "Facility" means one or more buildings and includes the real and personal property located in those buildings. [PL 2017, c. 297, §2 (NEW).] E. "Full-time" means an average of 36 hours weekly during the period of measurement. [PL 2017, c. 297, §2 (NEW).] F. "Headquarters" means the principal facility from which the applicant directs its national or global business activities, as determined by the commissioner at the time of application. [PL 2017, c. 297, §2 (NEW).] G. "Qualified applicant" means an applicant that, at the time an application for a certificate of approval is submitted, satisfies all of the following criteria: (1) The applicant's headquarters are or will be located in the State; (2) The applicant employs at least 5,000 full-time employees worldwide of which at least 25% are or will be based in the State; (3) The applicant has business locations in at least 3 other states or foreign countries; and (4) The applicant intends to make a qualified investment in the State within 5 years following the date of the application. [PL 2017, c. 405, §1 (AMD).] H. "Qualified investment" means an investment of at least $35,000,000 to design, permit, construct, modify, equip or expand the applicant's headquarters in the State. The investments and activities of a qualified applicant and other entities that are members of the qualified applicant's unitary business must be aggregated to determine whether a qualified investment has been made. A qualified investment does not include an investment made prior to the issuance of a certificate of approval or after December 31, 2022. [PL 2017, c. 297, §2 (NEW).] [PL 2023, c. 157, §1 (AMD).]

2. Procedures for application; certificate of approval. The provisions of this subsection govern the procedures for providing for and obtaining a certificate of approval. A. A qualified applicant may apply to the commissioner for a certificate of approval. An applicant shall submit to the commissioner information demonstrating that the applicant is a qualified applicant. If a certified applicant undertakes to make an additional qualified investment, the certified applicant may apply to the commissioner for an additional certificate of approval. [PL 2017, c. 297, §2 (NEW).] B. The commissioner, within 30 days of receipt of an application submitted pursuant to paragraph A , shall determine whether the applicant is a qualified applicant and shall issue either a certificate of approval or a written denial indicating why the applicant is not qualified. The certificate issued by the commissioner must describe the qualified investment and specify the total amount of qualified investment approved under the certificate. [PL 2017, c. 297, §2 (NEW).] C. Upon issuance of a certificate of completion in accordance with paragraph F , the commissioner shall issue, on behalf of the State, a memorandum to the qualified applicant describing the benefits provided by this section at the time the certificate of completion is issued. The memorandum must provide that the certificate of completion does not prohibit the commissioner from revoking a certificate in accordance with paragraph E and does not prohibit the assessor from assessing and collecting an overpaid benefit in accordance with the provisions of this Title. [PL 2017, c. 297, §2 (NEW).] D. A certified applicant shall obtain approval from the commissioner to transfer the certificate of approval or, if the certified applicant has obtained a certificate of completion, that certificate of completion to another person. A certificate of approval or certificate of completion may be transferred only if all or substantially all of the assets of the certified applicant are, or will be, transferred to that person or if 50% or more of the certified applicant's voting stock is, or will be, acquired by that person. The commissioner shall approve the transfer of the certificate of approval or the certificate of completion only if at least one of the following conditions is satisfied: (1) The transferee is a member of the applicant's unitary affiliated group at the time of the transfer; or (2) The commissioner finds that the transferee will, and has the capacity to, maintain operations of the headquarters in the State in a manner that meets the minimum qualifications for continued eligibility of benefits under this section after the transfer occurs. If the commissioner approves the transfer of the certificate, the transferee, from the date of the transfer, must be treated as the certified applicant and as eligible to claim any remaining benefit under the certificate of approval or the certificate of completion that has not been previously claimed by the transferor as long as the transferee meets the same eligibility requirements and conditions for the credit as applied to the original certified applicant. [PL 2017, c. 297, §2 (NEW).] E. The commissioner shall revoke a certificate of approval if the certified applicant or a person to whom a certificate of approval has been transferred pursuant to paragraph D fails to make a qualified investment within 5 years of the date of the certificate of approval. The commissioner shall revoke a certificate of approval or a certificate of completion if the applicant or transferee ceases operations of the headquarters in the State or the certificate of approval or certificate of completion is transferred to another person without approval from the commissioner pursuant to paragraph D . A certified applicant whose certificate of completion is revoked within 5 years after the date issued shall return to the State an amount equal to the total credits claimed for all tax years under this section. A certified applicant whose certificate of completion is revoked during the period from 6 years after through 10 years after the date the certificate was issued shall return to the State an amount equal to the total credits claimed under this section for the period from 6 years after through 10 years after the date the certificate was issued. If credit amounts are recaptured after a certificate of approval has been transferred as provided in paragraph D , the transferee is responsible for payment of any credit amounts that must be returned to the State. The amount to be returned to the State under this paragraph is, for purposes of this Title, a tax subject to the collection and enforcement provisions contained in Part 1 , including the application of applicable interest and penalties. The amount to be returned to the State must be added to the tax imposed on the taxpayer under this Part for the taxable year during which the certificate is revoked. [PL 2019, c. 401, Pt. D, §1 (RPR).] F. Upon making the qualified investment and completing the headquarters and employment criteria in subsection 1, paragraph G , a certified applicant shall submit an application to the commissioner for a certificate of completion. If the commissioner determines that a qualified investment has been made, the applicant's headquarters is located in the State and at least 25% of the applicant's full-time employees, as measured at the time of application for the certificate of approval, are based in the State, the commissioner shall issue a certificate of completion to the certified applicant as soon as is practical. The certificate of completion must state the amount of qualified investment made by the certified applicant. [PL 2017, c. 405, §1 (AMD).] The commissioner may not issue certificates of approval under this subsection that total, in the aggregate, more than $100,000,000 of qualified investment or any individual certificate of approval for more than $40,000,000 of qualified investment. [PL 2019, c. 401, Pt. D, §1 (AMD).]

3. Refundable credit allowed. A certified applicant who has received a certificate of completion is allowed a credit as provided in this subsection. A. Subject to the limitations under paragraph B , beginning with the tax year during which the certificate of completion is issued or the tax year beginning in 2020, whichever is later, and for each of the following 19 tax years, a certified applicant is allowed a credit against the tax due under this Part for the taxable year in an amount equal to 2% of the amount of actual qualified investment specified on the certified applicant's certificate of completion under subsection 2, paragraph F or the amount of qualified investment approved by the commissioner in the certificate of approval under subsection 2, paragraph B , whichever is less. The credit allowed under this paragraph is refundable. [PL 2019, c. 401, Pt. D, §2 (RPR).] B. The credit under this subsection is limited as follows. (1) A credit is not allowed for any tax year during which the taxpayer does not meet or exceed the following employment targets as measured on the last day of the tax year. (a) For each of the first 10 tax years for which the credit is claimed, there must be a total of at least 80 additional full-time employees based in the State above the certified applicant's base level of employment whose jobs were added on or after January 1, 2018 multiplied by the number of years for which the credit has been claimed, including the tax year for which the credit is currently being claimed. (b) For each tax year after the 10th tax year for which the credit is claimed, the taxpayer must employ a total of at least 800 additional full-time employees based in the State above the certified applicant's base level of employment whose jobs were added on or after January 1, 2018. Jobs for additional full-time employees that are counted for determining eligibility for the credit under one certificate of completion may not be counted for determining eligibility for the credit under a separate certificate of completion. For purposes of this paragraph, "additional full-time employees" does not include employees who are shifted to a certified applicant's headquarters in the State from an affiliated business in the State. The commissioner shall determine whether a shifting of employees has occurred. For purposes of this paragraph, "affiliated business" has the same meaning as in section 6753, subsection 1‑A . (2) Cumulative credits under this subsection may not exceed $16,000,000 under any one certificate. [PL 2023, c. 157, §2 (AMD); PL 2023, c. 157, §4 (AFF).] [PL 2023, c. 157, §2 (AMD); PL 2023, c. 157, §4 (AFF).]

4. Reporting required. A certified applicant, the commissioner and the State Tax Assessor are required to make reports pursuant to this subsection. A. On or before March 1st of each year, a certified applicant shall file a report with the commissioner for the tax year ending during the immediately preceding calendar year, referred to in this subsection as "the report year," containing the following information: (1) The number of all full-time employees based in this State of the certified applicant on the last day of the report year; (2) The incremental amount of qualified investment made in the report year; (3) The total number of additional full-time employees added in the State by the certified applicant above the certified applicant's base level of employment since the date a certificate of approval was issued; (4) The incremental number of additional full-time employees added in the State by the certified applicant above the certified applicant's base level of employment during the report year; (5) The average and median wages of all additional full-time employees above the certified applicant's base level of employment in the State whose jobs were added on or after January 1, 2018; and (6) The percentage and number of all additional full-time employees above the certified applicant's base level of employment who have access to retirement benefits and health benefits. The commissioner may prescribe forms for the annual report described in this paragraph. The commissioner shall provide copies of the report to the State Tax Assessor and to the joint standing committee of the Legislature having jurisdiction over taxation matters at the time the report is received. [PL 2023, c. 157, §3 (AMD); PL 2023, c. 157, §4 (AFF).] B. By December 31st of each year, the State Tax Assessor shall report to the joint standing committee of the Legislature having jurisdiction over taxation matters the revenue loss during the report year as a result of this section for each taxpayer claiming the credit and, if necessary, shall include updated revenue loss amounts for any previous tax year. For purposes of this paragraph, "revenue loss" means the credit claimed by the taxpayer and allowed pursuant to this section, consisting of the amount of the credit used to reduce the tax liability of the taxpayer and the amount of the credit refunded to the taxpayer, stated separately. [PL 2019, c. 401, Pt. D, §3 (RPR).] Notwithstanding any other provision of law to the contrary, the reports provided under this subsection are public records as defined in Title 1, section 402, subsection 3 . [PL 2023, c. 157, §3 (AMD); PL 2023, c. 157, §4 (AFF).]

5. Evaluation; specific public policy objective; performance measures. The credit provided under this section is subject to ongoing legislative review in accordance with Title 3, chapter 37 . In developing evaluation parameters to perform the review, the Office of Program Evaluation and Government Accountability, the joint legislative committee established to oversee program evaluation and government accountability matters and the joint standing committee of the Legislature having jurisdiction over taxation matters shall consider: A. That the specific public policy objective of the credit provided under this section is to create and retain high-quality jobs in the State by encouraging major businesses to locate their headquarters in the State or to expand their headquarters in the State. For purposes of this subsection, "high-quality jobs" means jobs for which health insurance benefits and retirement benefits are available; and [PL 2017, c. 405, §1 (NEW).] B. Performance measures, including, but not limited to: (1) The number of additional full-time employees added during a period being reviewed and how employment during that period compares to the minimum employment requirements set forth in subsection 3, paragraph B ; (2) The amount of qualified investment during a period being reviewed, and how expenditures compare to the minimum level of expenditure set forth in subsection 1, paragraph H ; (3) The change in the number of major business headquarters located in the State and the number of expansions of those headquarters during a period being reviewed; (4) Measures of fiscal impact and overall economic impact to the State; and (5) The number of new employees for whom health benefits and retirement benefits are available. [PL 2017, c. 405, §1 (NEW).] [PL 2017, c. 405, §1 (NEW).] Revisor's Note: (Subsection 5 as enacted by PL 2017, c. 375, Pt. D, §5 is REALLOCATED TO TITLE 36, SECTION 5219-QQ, SUBSECTION 6)

6. (REALLOCATED FROM T. 36, §5219-QQ, sub-§5 ) Rules. The commissioner and the State Tax Assessor may adopt routine technical rules pursuant to Title 5, chapter 375, subchapter 2‑A for implementation of the credit under this section, including, but not limited to, rules for determining and certifying eligibility. The commissioner may also by rule establish fees for obligations under this section. Any fees collected pursuant to this section must be deposited into a special revenue account administered by the commissioner, and those fees may be used only to defray the actual costs of administering the credit under this section. [PL 2019, c. 401, Pt. D, §4 (RAL).]
36 M.R.S. § 574-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 574-A
36 §574-A. Ineligibility
Status: in_force

The Legislature finds that when the value of a recreational use lease of forest land exceeds the value of the tree growth that can be extracted from that land on a sustained basis per acre as determined pursuant to section 576 , then the land is no longer primarily used for the continuous growth of forest products. This finding is sufficient cause to remove from taxation under this subchapter those parcels that are more valuable for recreational use and are being leased on that basis. Therefore, notwithstanding sections 573 and 574‑B , a parcel of forest land that is leased for consideration to any person to use for recreational purposes does not qualify for taxation under this subchapter if that parcel of land exceeds 100 acres and if the consideration for that lease per acre exceeds the value of the growth that can be extracted on a sustained basis per acre as determined pursuant to section 576 . The owner of the leased parcels shall submit a copy of the lease or leases on land subject to taxation under this subchapter to the State Tax Assessor for land in the unorganized territory and to the municipal assessors for land in municipalities. The State Tax Assessor or the municipal assessor shall determine whether the value of the lease exceeds the sustained growth value. If the value of the lease is determined to exceed the sustained growth value, the owner of the forest land has 60 days from the date of receipt of notice of that determination to either terminate the lease, amend the lease to comply with the requirements of this section or withdraw the land covered by the lease from taxation under this subchapter. A withdrawal pursuant to this section is subject to the provisions of section 581 . [PL 2007, c. 627, §14 (AMD).]
36 M.R.S. § 5268 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5268
36 §5268. Waiver of restriction
Status: in_force

The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor. [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 329 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 329
36 §329. Inability to achieve standards
Status: in_force

If the Bureau of Revenue Services determines that a municipality has not met the minimum standards set forth in this subchapter, the municipality has 2 options: [PL 2007, c. 627, §11 (AMD).]

1. Acceptance. If the municipality accepts the bureau's determination, the bureau shall consult with the officers of the municipality and require steps by which the municipality is to achieve an acceptable level of just assessing practices. In requiring those steps, the bureau shall endeavor to accommodate the preferences of the municipal officers. The steps may include membership, where applicable, in a primary assessing district, joining with a companion municipality in the hiring of a professional assessor or an assessing firm or other arrangements approved by the bureau; and [PL 2007, c. 627, §11 (AMD).]

2. Appeal. If the municipality is aggrieved by the bureau's determination, the municipality may file a written notice of appeal with the State Board of Property Tax Review in accordance with chapter 101, subchapter 2‑A . [PL 2007, c. 627, §11 (AMD).]
36 M.R.S. § 1136 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1136
36 §1136. Assessment of tax
Status: in_force

An assessment of working waterfront land for purposes of property taxation must be based on the value determined in accordance with this subchapter. [PL 2007, c. 466, Pt. A, §58 (NEW).]
36 M.R.S. § 996 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 996
36 §996. Distraint before tax due to prevent loss
Status: in_force

When a tax collector has reason to believe that there is danger of losing, by delay, a tax assessed upon any taxpayer, at any time after commitment:

1. Warrant issued. The tax collector may issue the warrant provided for in section 994 prior to the expiration of the 3-month period; [PL 2025, c. 113, Pt. D, §56 (AMD).]

2. When served. The tax collector may in the warrant authorized by section 994 , or in subsection 1 , direct the law enforcement officer to demand immediate payment, and, if not paid, the officer shall serve such warrant without further notice; [PL 2025, c. 113, Pt. D, §56 (AMD).]

3. When notice period unexpired. The tax collector may, after the issuance of the warrant pursuant to subsection 1 , in writing direct the law enforcement officer to whom the warrant has been issued to demand immediate payment, and, if not paid, to serve such warrant without further notice notwithstanding any unexpired portion of the 10-day notice period required by section 995 ; or [PL 2025, c. 113, Pt. D, §56 (AMD).]

4. Distrain or arrest. The tax collector may personally demand immediate payment and upon failure may distrain the property or arrest the person of such taxpayer. [PL 2025, c. 113, Pt. D, §56 (AMD).]
36 M.R.S. § 6206 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6206
36 §6206. Income limitations for elderly households
Status: in_force

A claimant representing an elderly household shall qualify for the following benefits subject to the following income limitations. [PL 1987, c. 516, §§3, 6 (NEW).]

1. Single-member elderly households. For single-member elderly households, the benefit shall be calculated as follows: If household income equals: The benefit equals: $ 0 to $6,800 100% of the benefit base up to a maximum of $400 $6,801 to $7,000 75% of the benefit base up to a maximum of $300 $7,001 to $7,200 50% of the benefit base up to a maximum of $200 $7,201 to $7,400 25% of the benefit base up to a maximum of $100 [PL 1987, c. 516, §§3, 6 (NEW).]

2. Elderly households with 2 or more members. For elderly households with 2 or more members, the benefit shall be calculated as follows: If household income equals: The benefit equals: $ 0 to $8,100 100% of the benefit base up to a maximum of $400 $8,101 to $8,500 75% of the benefit base up to a maximum of $300 $8,501 to $8,800 50% of the benefit base up to a maximum of $200 $8,801 to $9,200 25% of the benefit base up to a maximum of $100 [PL 1987, c. 516, §§3, 6 (NEW).]

3. Minimum benefit. No claim of less than $5 may be granted. [PL 1987, c. 516, §§3, 6 (NEW).]
36 M.R.S. § 3212 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3212
36 §3212. Discontinuance
Status: in_force

When a person ceases to engage in business as a supplier, wholesaler, retailer or user of special fuel within this State, that person shall notify the State Tax Assessor in writing within 15 days after discontinuance. All taxes, penalties and interest under this chapter become due and payable concurrently with that discontinuance. The person shall file a return and pay all the taxes, interest and penalties and surrender to the assessor the license or registration certificate issued to that person by the assessor. [PL 2009, c. 434, §57 (AMD).]

A person that violates any of the provisions of this section commits a Class E crime. [PL 2009, c. 434, §57 (AMD).]
36 M.R.S. § 4641-D — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641-D
36 §4641-D. Declaration of value
Status: in_force

Except as otherwise provided in this section, any deed, when offered for recording, and any report of a transfer of a controlling interest must be accompanied by a declaration of the value of the property transferred and indicating the taxpayer identification numbers of the grantor and grantee, if they are business entities. The declaration of value with regard to a transfer by deed must include evidence of compliance with section 5250‑A . The declaration of value must identify the tax map and parcel number of the property transferred unless a tax map does not exist that includes that property, in which event the declaration must indicate that an appropriate tax map does not exist. The following are exempt from these requirements: [PL 2019, c. 607, Pt. A, §9 (AMD).]

1. Governmental conveyances. Any conveyance by or to the United States of America, the State of Maine or any of their instrumentalities, agencies or subdivisions. For purposes of this subsection, only governmental entities are exempt from the requirement to file a declaration of value; [PL 2007, c. 437, §14 (AMD).]

2. Mortgage. Any mortgage or mortgage discharge; [PL 1977, c. 318, §2 (NEW).]

3. Partial release of mortgage. Any partial release of a mortgage deed; [PL 1977, c. 318, §2 (NEW).]

4. Deed affecting previous deed. Any deed that, without additional consideration, confirms, corrects, modifies or supplements a previously recorded deed; [PL 2017, c. 402, Pt. E, §5 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]

5. Deed dated prior to October 1, 1975. [PL 2007, c. 437, §14 (RP).]

6. Deed of distribution. Any deed of distribution made pursuant to Title 18‑C ; and [PL 2019, c. 417, Pt. A, §109 (RPR).]

7. Transfer on death deed. Any transfer on death deed under Title 18‑C, Article 6, Part 4 . [PL 2017, c. 402, Pt. E, §7 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]

If the transfer is exempt from the tax imposed by this chapter, the reason for the exemption must be stated on the declaration of value. [PL 2007, c. 437, §14 (AMD).]

The declaration of value must be in a form prescribed by the State Tax Assessor, who shall provide an adequate supply of such forms to each register of deeds in the State. The State Tax Assessor shall prescribe a form for the declaration of value with regard to transfers of controlling interests subject to tax under this chapter. The State Tax Assessor, by rule, may establish grounds and procedures for waiver of the requirement that the taxpayer identification numbers of the grantor and grantee must be shown on the declaration of value. Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2007, c. 437, §14 (AMD).]

The register of deeds shall transmit the declaration of value to the State Tax Assessor not later than 40 days from the date of recordation of the deed or, in the case of a transfer of a controlling interest subject to tax under this chapter, no later than the 10th day of the month following the month in which the report of the transfer is received by the register of deeds. [PL 2007, c. 437, §14 (AMD).]

The State Tax Assessor shall, on or before the 20th day of the month following the month of receipt, transmit each declaration of value to the assessors of the municipality or the chief assessor of a primary assessing area in which the real estate is situated. [PL 2007, c. 437, §14 (AMD).]
36 M.R.S. § 3201 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3201
36 §3201. Short title
Status: in_force

This chapter shall be known as the "Special Fuel Tax Act" and the tax imposed in this chapter shall be known as the "special fuel tax." [PL 1983, c. 94, Pt. D, §6 (NEW).]
36 M.R.S. § 6212 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6212
36 §6212. Denial of claim
Status: in_force

1. Fraudulent claim. If the State Tax Assessor determines that a claim under this chapter is excessive and was filed with fraudulent intent, the claim must be disallowed in full. If the claim has been paid, the amount paid may be recovered by assessment, collection and enforcement in the manner provided in chapter 7 . A person who, with fraudulent intent, files or prepares an excessive claim, assists in the preparation or filing of an excessive claim or supplies information in support of an excessive claim commits a Class E crime. [PL 2005, c. 332, §28 (NEW).]

2. Negligent claim. If the State Tax Assessor determines that a claim under this chapter is excessive and was negligently prepared, the amount claimed in excess of that legally due plus 10% of the corrected claim must be disallowed. If the claim has been paid, the amount disallowed may be recovered by assessment, collection and enforcement in the manner provided in chapter 7 . [PL 2005, c. 332, §28 (NEW).]

3. Unpaid liability. A person who has an unpaid liability arising from this section and the spouse of that person are disqualified from receiving benefits under this chapter. [PL 2005, c. 332, §28 (NEW).]
36 M.R.S. § 304 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 304
36 §304. Establishment of primary assessing areas
Status: in_force

The State Tax Assessor shall, by order, establish each primary assessing area. The order shall be directed to the municipal officers. The issuance of said order shall be conclusive evidence of the lawful organization of the primary assessing area and a copy of said order shall be filed in the office of the Secretary of State. [PL 1975, c. 545, §6 (RPR).]

The governing body of the primary assessing area shall determine the initial budget for the primary assessing area and, if a primary assessing district, the warrant for each participating municipality's share of expenses. The sums due on said warrant shall be paid on demand to the primary assessing district. The warrant shall be enforced in the same manner as state or county tax warrants. [PL 1975, c. 545, §6 (RPR).]
36 M.R.S. § 575-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 575-A
36 §575-A. Determining compliance with forest management and harvest plan
Status: in_force

1. Assistance to assessor. Upon request of a municipal assessor or the State Tax Assessor and in accordance with section 579 , the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry may provide assistance in evaluating a forest management and harvest plan to determine whether the plan meets the definition of a forest management and harvest plan in section 573, subsection 3‑A . Upon request of a municipal assessor or the State Tax Assessor, the Director of the Bureau of Forestry may provide assistance in determining whether a harvest or other silvicultural activity conducted on land enrolled under this subchapter complies with the forest management and harvest plan prepared for that parcel of land. When assistance is requested under this section and section 579, the Director of the Bureau of Forestry or the director's designee may enter and examine forest land for the purpose of determining compliance with the forest management and harvest plan. [PL 2011, c. 619, §1 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]

2. Random sampling and report. [PL 2011, c. 619, §1 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV); MRSA T. 36 §575-A, sub-§2 (RP).]
36 M.R.S. § 701 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 701
36 §701. Rules for assessment
Status: in_force

In the assessment of all taxes, assessors shall govern themselves by this chapter and, when applicable, chapter 102 and shall obey all warrants received by them while in office. [PL 1973, c. 620, §14 (AMD).]
36 M.R.S. § 3911 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3911
36 §3911. Short title
Status: in_force

This chapter may be cited as the "Uniform Act on Interstate Arbitration of Death Taxes".
36 M.R.S. § 1606 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1606
36 §1606. Property taxes credited on assessments; quarterly payments for unorganized territory services and annually for county taxes
Status: in_force

1. Credit and appropriation of special funds or taxes for political subdivisions. Notwithstanding any other statute to the contrary, the gross amount of property taxes assessed upon real and personal property in the unorganized territory through the State Tax Assessor for the benefit of any special fund or political subdivision of the State may be credited on the books of the State to the special fund or to the proper fiscal officer of the political subdivision. The Treasurer of State shall pay to that fiscal officer the amount of the tax so assessed, in equal quarterly amounts for unorganized territory services, on or before the last day of July, October, January and April and an annual installment for county taxes on or before October 15th following the date of the assessment. The amount of the assessment is appropriated for the purposes of this subsection. [PL 2007, c. 627, §35 (NEW).]

2. Tax increment financing payments. With respect to a tax increment financing district located in the unorganized territory and approved by the Commissioner of Economic and Community Development pursuant to Title 30‑A, chapter 206 , the Treasurer of State must deposit into the development program fund established by a county for the tax increment financing district pursuant to Title 30‑A, section 5227, subsection 3 the tax increment revenues on the captured assessed value, as that term is defined in Title 30‑A, section 5222 . The payment must be made on or before October 15th following the date of assessment or within 30 days after the taxes constituting the tax increment are paid, whichever is later. The amount of the assessment is appropriated for the purposes of this subsection. [PL 2009, c. 619, Pt. B, §2 (AMD).]

3. Deposits, abatements, interest payments and supplemental assessments. Upon collection by the State Tax Assessor, taxes collected under subsection 1 must be deposited in the Unorganized Territory Education and Services Fund. All abatements of such taxes must be charged against the Unorganized Territory Education and Services Fund and all interest and supplemental assessments must be paid into the Unorganized Territory Education and Services Fund and neither may be charged against or credited to the special fund or political subdivision on account of which the tax was levied. Any excess of supplemental assessments over abatements accruing to the Unorganized Territory Education and Services Fund must be considered as reimbursement to the Unorganized Territory Education and Services Fund for administrative expenses connected with the assessment of those taxes. [PL 2007, c. 627, §35 (NEW).]

4. Intent. The intent of the Legislature is to permit the administration of all real and personal property taxes in the unorganized territory through the Unorganized Territory Education and Services Fund as a matter of convenience and economy. [PL 2007, c. 627, §35 (NEW).]
36 M.R.S. § 1118 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1118
36 §1118. Appeals and abatements
Status: in_force

The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841 . Appeal from a decision rendered under section 841 or a recommended current use value established under section 1106‑A must be to the State Board of Property Tax Review. [PL 1993, c. 452, §14 (AMD).]
36 M.R.S. § 1754-B — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1754-B
36 §1754-B. Registration of sellers
Status: in_force

1. Persons required to register. [PL 2019, c. 401, Pt. B, §9 (RP); PL 2019, c. 441, §2 (RP); PL 2019, c. 441, §9 (AFF).]

1-A. Persons presumptively required to register. [PL 2021, c. 181, Pt. B, §4 (RP); PL 2021, c. 181, Pt. B, §7 (AFF).]

1-B. Persons required to register. Except as otherwise provided in this section and section 1951‑C , the following persons, other than casual sellers, shall register with the assessor and collect and remit taxes in accordance with the provisions of this Part: A. Every person that has a substantial physical presence in this State and that makes sales of tangible personal property or taxable services in this State, including, but not limited to: (1) Every person that makes sales of tangible personal property or taxable services, whether or not at retail, that maintains in this State any office, manufacturing facility, distribution facility, warehouse or storage facility, sales or sample room or other place of business; (2) Every person that makes sales of tangible personal property or taxable services that does not maintain a place of business in this State but makes retail sales in this State or solicits orders, by means of one or more salespeople within this State, for retail sales within this State; and (3) Every lessor engaged in the leasing of tangible personal property located in this State that does not maintain a place of business in this State but makes retail sales in this State; [PL 2023, c. 643, Pt. H, §20 (AMD); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §20 (AMD); PL 2023, c. 673, §28 (AFF).] B. Every person that makes sales of tangible personal property or taxable services in this State if the person's gross sales from delivery of tangible personal property or taxable services into this State in the previous calendar year or current calendar year exceeds $100,000; [PL 2021, c. 181, Pt. B, §5 (RPR); PL 2021, c. 181, Pt. B, §7 (AFF).] C. Every person that has a substantial physical presence in this State and that makes retail sales in this State of tangible personal property or taxable services on behalf of a principal that is outside of this State if the principal is not the holder of a valid registration certificate; [PL 2021, c. 181, Pt. B, §5 (RPR); PL 2021, c. 181, Pt. B, §7 (AFF).] D. Every agent, representative, salesperson, solicitor or distributor that has a substantial physical presence in this State and that receives compensation by reason of sales of tangible personal property or taxable services made outside this State by a principal for use or other consumption in this State; [PL 2021, c. 181, Pt. B, §5 (RPR); PL 2021, c. 181, Pt. B, §7 (AFF).] E. Every person that manages or operates in the regular course of business or on a casual basis a hotel, rooming house or tourist or trailer camp in this State or that collects or receives rents on behalf of a hotel, rooming house or tourist or trailer camp in this State; [PL 2021, c. 181, Pt. B, §5 (RPR); PL 2021, c. 181, Pt. B, §7 (AFF).] F. Every person that operates a transient rental platform and reserves, arranges for, offers, furnishes or collects or receives consideration for the rental of living quarters in this State; [PL 2021, c. 181, Pt. B, §5 (RPR); PL 2021, c. 181, Pt. B, §7 (AFF).] G. Every room remarketer; [PL 2021, c. 181, Pt. B, §5 (RPR); PL 2021, c. 181, Pt. B, §7 (AFF).] H. Every person that makes retail sales in this State of tangible personal property or taxable services on behalf of the owner of that property or the provider of those services; [PL 2021, c. 181, Pt. B, §5 (RPR); PL 2021, c. 181, Pt. B, §7 (AFF).] I. Every person not otherwise required to be registered that sells tangible personal property to the State and is required to register as a condition of doing business with the State pursuant to Title 5, section 1825‑B ; [PL 2021, c. 181, Pt. B, §5 (RPR); PL 2021, c. 181, Pt. B, §7 (AFF).] J. Every person that holds a wine direct shipper license under Title 28‑A, section 1403‑A ; and [PL 2021, c. 181, Pt. B, §5 (RPR); PL 2021, c. 181, Pt. B, §7 (AFF).] K. A marketplace facilitator if the marketplace facilitator's gross sales of tangible personal property or taxable services in this State in the previous calendar year or current calendar year exceeds $100,000. For the purposes of this paragraph, the marketplace facilitator's gross sales include sales facilitated on behalf of marketplace sellers and any sales of tangible personal property or taxable services made directly by the marketplace facilitator. [PL 2021, c. 181, Pt. B, §5 (NEW); PL 2021, c. 181, Pt. B, §7 (AFF).] [PL 2023, c. 643, Pt. H, §20 (AMD); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §20 (AMD); PL 2023, c. 673, §28 (AFF).]

1-C. Certain activities. For purposes of subsection 1‑B , the following activities do not constitute substantial physical presence in this State: A. Solicitation of business in this State through catalogs, flyers, telephone or electronic media when delivery of ordered goods is effected by the United States mail or by an interstate 3rd-party common carrier; [PL 2019, c. 401, Pt. B, §11 (NEW); PL 2019, c. 441, §4 (NEW); PL 2019, c. 441, §9 (AFF).] B. Attending trade shows, seminars or conventions in this State; [PL 2019, c. 401, Pt. B, §11 (NEW); PL 2019, c. 441, §4 (NEW); PL 2019, c. 441, §9 (AFF).] C. Holding a meeting of a corporate board of directors or shareholders or holding a company retreat or recreational event in this State; [PL 2019, c. 401, Pt. B, §11 (NEW); PL 2019, c. 441, §4 (NEW); PL 2019, c. 441, §9 (AFF).] D. Maintaining a bank account or banking relationship in this State; or [PL 2019, c. 401, Pt. B, §11 (NEW); PL 2019, c. 441, §4 (NEW); PL 2019, c. 441, §9 (AFF).] E. Using a vendor in this State for printing. [PL 2019, c. 401, Pt. B, §11 (NEW); PL 2019, c. 441, §4 (NEW); PL 2019, c. 441, §9 (AFF).] [PL 2019, c. 401, Pt. B, §11 (NEW); PL 2019, c. 441, §4 (NEW); PL 2019, c. 441, §9 (AFF).]

2. Registration certificates. Application forms for sales tax registration certificates must be prescribed and furnished free of charge by the assessor. The assessor shall issue a registration certificate to each applicant that properly completes and submits an application form. A separate application must be completed and a separate registration certificate issued for each place of business. A registration certificate issued pursuant to this section is nontransferable and is not a license within the meaning of that term in the Maine Administrative Procedure Act. Each application for a registration certificate must contain a statement as to the type or types of tangible personal property that the applicant intends to purchase for resale and the type or types of taxable services that the applicant intends to sell, and each retailer registered under this section must inform the assessor in writing of any changes to the type or types of tangible personal property that it purchases for resale or to the type or types of taxable services that it sells. If the retailer maintains a place of business in this State, the retailer shall make available a copy of the registration certificate issued for that place of business at that place of business for inspection by the assessor, the assessor's representatives and agents or authorized municipal officials. If the retailer does not have a fixed place of business and makes sales from one or more motor vehicles, each motor vehicle is deemed to be a place of business. [PL 2011, c. 535, §5 (AMD).]

2-A. Making sales after revocation. A person whose sales tax registration certificate has been revoked by the assessor pursuant to section 1757 who continues to make retail sales in this State commits a Class D crime. Violation of this subsection is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A . [PL 2003, c. 452, Pt. U, §3 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]

2-B. Provisional resale certificates; new accounts. The assessor shall issue a resale certificate to each applicant for initial registration that states on its application that it expects to make annual gross sales of $3,000 or more. A resale certificate issued between January 1st and September 30th is effective for the duration of the calendar year in which it is issued and the 3 subsequent years. A resale certificate issued between October 1st and December 31st is effective until the end of the 4th succeeding calendar year. Each certificate must contain the name and address of the retailer, the expiration date of the certificate and the certificate number. If a vendor has a true copy of a retailer's resale certificate on file, that retailer need not present the certificate for each subsequent transaction with that vendor during the period for which it is valid. [PL 2019, c. 401, Pt. B, §12 (AMD).]

2-C. Issuance and renewal of resale certificates; contents; presentation to vendor. On November 1st of each year, the assessor shall review the returns filed by each registered retailer unless the retailer has a resale certificate expiring after December 31st of that year. If the retailer reports $3,000 or more in gross sales during the 12 months preceding the assessor's review, the assessor shall issue to the registered retailer a resale certificate effective for 5 calendar years. Each certificate must contain the name and address of the retailer, the expiration date of the certificate and the certificate number. If a vendor has a true copy of a retailer's resale certificate on file, that retailer need not present the certificate for each subsequent transaction with that vendor during the period for which it is valid. A registered retailer that fails to meet the $3,000 threshold upon the annual review of the assessor is not entitled to renewal of its resale certificate except as provided in this subsection. When any such retailer shows that its gross sales for a more current 12-month period total $3,000 or more or explains to the satisfaction of the assessor why temporary extraordinary circumstances caused that retailer's gross sales for the period used for the assessor's annual review to be less than $3,000, the assessor shall, upon the written request of the retailer, issue to the retailer a resale certificate effective for the next 5 calendar years. [PL 2019, c. 401, Pt. B, §13 (AMD).]

3. Failure to register. A person who is required by this section to register as a retailer with the assessor and who makes retail sales in this State without being so registered commits a Class E crime. Violation of this subsection is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A . [PL 2003, c. 452, Pt. U, §4 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]
36 M.R.S. § 652 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 652
36 §652. Property of institutions and organizations
Status: in_force

1. Property of institutions and organizations. The property of institutions and organizations is exempt from taxation as provided in this subsection. A. The real estate and personal property owned and occupied or used solely for their own purposes by incorporated benevolent and charitable institutions are exempt from taxation. Such an institution may not be deprived of the right of exemption by reason of the source from which its funds are derived or by reason of limitation in the classes of persons for whose benefit the funds are applied. For the purposes of this paragraph, "benevolent and charitable institutions" includes, but is not limited to, nonprofit nursing homes licensed by the Department of Health and Human Services pursuant to Title 22, chapter 405 , nonprofit residential care facilities licensed by the Department of Health and Human Services pursuant to Title 22, chapter 1663 , nonprofit community mental health service facilities licensed by the Commissioner of Health and Human Services in accordance with rules adopted pursuant to Title 34‑B, chapter 3 and nonprofit child care centers. For the purposes of this paragraph, "nonprofit" refers to an institution that has been determined by the United States Internal Revenue Service to be exempt from taxation under Section 501(c)(3) of the Code. [PL 2021, c. 630, Pt. B, §2 (AMD).] B. The real estate and personal property owned and occupied or used solely for their own purposes by literary and scientific institutions are exempt from taxation. If any building or part of a building is used primarily for employee housing, that building, or that part of the building used for employee housing, is not exempt from taxation. [PL 2007, c. 627, §20 (AMD).] C. Further conditions to the right of exemption under paragraphs A and B are that: (1) Any corporation claiming exemption under paragraph A must be organized and conducted exclusively for benevolent and charitable purposes; (2) A director, trustee, officer or employee of an organization claiming exemption may not receive directly or indirectly any pecuniary profit from the operation of that organization, except as reasonable compensation for services in effecting its purposes or as a proper beneficiary of its strictly benevolent or charitable purposes; (3) All profits derived from the operation of an organization claiming exemption and the proceeds from the sale of its property must be devoted exclusively to the purposes for which it is organized; (4) The institution, organization or corporation claiming exemption under this section must file with the assessors upon their request a report for its preceding fiscal year in such detail as the assessors may reasonably require; (5) An exemption may not be allowed under this section in favor of an agricultural fair association holding pari-mutuel racing meets unless it has qualified the next preceding year as a recipient of a stipend from the Stipend Fund provided in Title 7, section 86 ; (6) An exemption allowed under paragraph A or B for real or personal property owned and occupied or used to provide federally subsidized residential rental housing is limited as follows: Federally subsidized residential rental housing placed in service prior to September 1, 1993 by other than a nonprofit housing corporation that is acquired on or after September 1, 1993 by a nonprofit housing corporation and the operation of which is not an unrelated trade or business to that nonprofit housing corporation is eligible for an exemption limited to 50% of the municipal assessed value of that property. An exemption granted under this subparagraph must be revoked for any year in which the owner of the property is no longer a nonprofit housing corporation or the operation of the residential rental housing is an unrelated trade or business to that nonprofit housing corporation. (a) For the purposes of this subparagraph, the following terms have the following meanings. (i) "Federally subsidized residential rental housing" means residential rental housing that is subsidized through project-based rental assistance, operating assistance or interest rate subsidies paid or provided by or on behalf of an agency or department of the Federal Government. (ii) "Nonprofit housing corporation" means a nonprofit corporation organized in the State that is exempt from tax under Section 501(c)(3) of the Code and has among its corporate purposes the provision of services to people of low income or the construction, rehabilitation, ownership or operation of housing. (iii) "Residential rental housing" means one or more buildings, together with any facilities functionally related and subordinate to the building or buildings, located on one parcel of land and held in common ownership prior to the conversion to nonprofit status and containing 9 or more similarly constructed residential units offered for rental to the general public for use on other than a transient basis, each of which contains separate and complete facilities for living, sleeping, eating, cooking and sanitation. (iv) "Unrelated trade or business" means any trade or business whose conduct is not substantially related to the exercise or performance by a nonprofit corporation of the purposes or functions constituting the basis for exemption under Section 501(c)(3) of the Code. (b) Eligibility of the following property for exemption is not affected by the provisions of this subparagraph: (i) Property used as a nonprofit nursing home, residential care facility licensed by the Department of Health and Human Services pursuant to Title 22, chapter 1663 or a community living arrangement as defined in Title 30‑A, section 4357‑A or any property owned by a nonprofit organization licensed or funded by the Department of Health and Human Services to provide services to or for the benefit of persons with mental illness or intellectual disabilities; (ii) Property used for student housing; (iii) Property used for parsonages; (iv) Property that was owned and occupied or used to provide residential rental housing that qualified for exemption under paragraph A or B prior to September 1, 1993; or (v) Property exempt from taxation under other provisions of law; and (7) In addition to the requirements of subparagraphs (1) to (4), an exemption is not allowed under paragraph A or B for real or personal property owned and occupied or used to provide residential rental housing that is transferred or placed in service on or after September 1, 1993, unless the property is owned by a nonprofit housing corporation and the operation of the residential rental housing is not an unrelated trade or business to the nonprofit housing corporation. For the purposes of this subparagraph, the following terms have the following meanings. (a) "Nonprofit housing corporation" means a nonprofit corporation organized in the State that is exempt from tax under Section 501(c)(3) of the Code and has among its corporate purposes the provision of services to people of low income or the construction, rehabilitation, ownership or operation of housing. (b) "Residential rental housing" means one or more buildings, together with any facilities functionally related and subordinate to the building or buildings, containing one or more similarly constructed residential units offered for rental to the general public for use on other than a transient basis, each of which contains separate and complete facilities for living, sleeping, eating, cooking and sanitation. (c) "Unrelated trade or business" means any trade or business whose conduct is not substantially related to the exercise or performance by a nonprofit organization of the purposes constituting the basis for exemption under Section 501(c)(3) of the Code. [PL 2019, c. 501, §19 (AMD).] D. [PL 1979, c. 467, §3 (RP).] E. The real estate and personal property owned, occupied and used for their own purposes by posts of the American Legion, Veterans of Foreign Wars, American Veterans, Sons of Union Veterans of the Civil War, Disabled American Veterans and Navy Clubs of the U.S.A. that are used solely by those organizations for meetings, ceremonials or instruction or to further the charitable activities of the organization, including all facilities that are appurtenant to that property and used in connection with those purposes, are exempt from taxation. If an organization is not the sole occupant of the property, the exemption granted under this paragraph applies only to that portion of the property owned, occupied and used by the organization for its purposes. Further conditions to the right of exemption are that: (1) A director, trustee, officer or employee of any organization claiming exemption may not receive directly or indirectly any pecuniary profit from the operation of that organization, except as reasonable compensation for services in effecting its purposes or as a proper beneficiary of its purposes; (2) All profits derived from the operation of the organization and the proceeds from the sale of its property must be devoted exclusively to the purposes for which it is organized; and (3) The institution, organization or corporation claiming exemption under this paragraph must file with the assessors upon their request a report for its preceding fiscal year in such detail as the assessors may reasonably require. [PL 2007, c. 627, §20 (AMD).] F. The real estate and personal property owned and occupied or used solely for their own purposes by central labor councils, chambers of commerce or boards of trade in this State are exempt from taxation. For the purposes of this paragraph, "central labor council" means an association or network of labor unions designed to promote and protect the interests of their members. Further conditions to the right of exemption are that: (1) A director, trustee, officer or employee of any organization claiming exemption may not receive directly or indirectly any pecuniary profit from the operation of that organization, except as reasonable compensation for services in effecting its purposes or as a proper beneficiary of its purposes; (2) All profits derived from the operation of the organization and the proceeds from the sale of its property must be devoted exclusively to the purposes for which it is organized; and (3) The institution, organization or corporation claiming exemption under this paragraph must file with the assessors upon their request a report for its preceding fiscal year in such detail as the assessors may reasonably require. [PL 2021, c. 410, §1 (AMD).] G. Houses of religious worship, including vestries, and the pews and furniture within them; tombs and rights of burial; and property owned and used by a religious society as a parsonage up to the just value of $20,000, and personal property not exceeding $6,000 in just value are exempt from taxation, except that any portion of a parsonage that is rented is subject to taxation. For purposes of this paragraph, "parsonage" means the principal residence provided by a religious society for its cleric whether or not the principal residence is located within the same municipality as the house of religious worship where the cleric regularly conducts religious services. [PL 2023, c. 360, Pt. A, §6 (AMD).] H. Real estate and personal property owned by or held in trust for fraternal organizations, except college fraternities, operating under the lodge system that are used solely by those fraternal organizations for meetings, ceremonials or religious or moral instruction, including all facilities that are appurtenant to that property and used in connection with those purposes are exempt from taxation. If a building is used in part for those purposes and in part for any other purpose, only the part used for those purposes is exempt. Further conditions to the right of exemption under this paragraph are that: (1) A director, trustee, officer or employee of any organization claiming exemption may not receive directly or indirectly any pecuniary profit from the operation of that organization, except as reasonable compensation for services in effecting its purposes or as a proper beneficiary of its purposes; (2) All profits derived from the operation of the organization and the proceeds from the sale of its property must be devoted exclusively to the purposes for which it is organized; and (3) The institution, organization or corporation claiming exemption under this paragraph must file with the assessors upon their request a report for its preceding fiscal year in such detail as the assessors may reasonably require. [PL 2007, c. 627, §20 (AMD).] I. [PL 1979, c. 467, §7 (RP).] J. The real and personal property owned by one or more of the organizations in paragraphs A and B and E to H and occupied or used solely for their own purposes by one or more other such organizations are exempt from taxation. [PL 2007, c. 627, §20 (AMD).] K. Except as otherwise provided in this subsection, the real and personal property leased by and occupied or used solely for its own purposes by an incorporated benevolent and charitable organization that is exempt from taxation under section 501 of the Code and the primary purpose of which is the operation of a hospital licensed by the Department of Health and Human Services, a health maintenance organization or a blood bank are exempt from taxation. For property tax years beginning on or after April 1, 2012, the exemption provided by this paragraph does not include real property. [PL 2009, c. 425, §1 (AMD).] L. [PL 2007, c. 627, §20 (RP).] [PL 2023, c. 360, Pt. A, §6 (AMD).]

An organization or institution that desires exemption under this section must file a written application accompanied by written proof of entitlement for each parcel on or before the first day of April in the year in which the exemption is first requested with the assessors of the municipality in which the property would otherwise be taxable. If granted, the exemption continues in effect until the assessors determine that the organization or institution is no longer qualified. Proof of entitlement must indicate the specific basis upon which exemption is claimed. [PL 2007, c. 627, §20 (AMD).]
36 M.R.S. § 555 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 555
36 §555. Tenants in common and joint tenants
Status: in_force

A tenant in common or a joint tenant may be considered sole owner for the purposes of taxation, unless the tenant notifies the assessor on or before April 1st in the year in which a separate assessment is first requested what the tenant's interest is and provides an accurate description of the tenant's interest in the property on a form provided by the State Tax Assessor. [PL 2019, c. 401, Pt. A, §7 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]
36 M.R.S. § 689 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 689
36 §689. Audits; determinations of bureau
Status: in_force

The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if homestead exemptions have been properly approved. If the bureau determines that a homestead exemption was improperly approved, the bureau shall ensure, either by setoff against other payments due the municipality or otherwise, that the municipality is not reimbursed for the exemption. A municipality that is aggrieved by a determination of the bureau under this section may appeal pursuant to section 151 . [PL 2021, c. 181, Pt. C, §5 (AMD).]
36 M.R.S. § 5210 — ME Code / Title 36 / Part 8 / Chapter 821 / Section 5210
36 §5210. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1981, c. 698, §187 (RPR).]

1. Business income. [PL 1987, c. 841, §9 (RP).]

2. Commercial domicile. [PL 1987, c. 841, §9 (RP).]

3. Compensation. "Compensation" means wages, salaries, commissions and any other form of remuneration paid to employees for personal services. "Compensation" includes amounts paid to an employee-leasing company for leased employees and amounts paid to a temporary services company for temporary employees, pursuant to a contract between the taxpayer and an employee-leasing company or temporary services company. [PL 2001, c. 439, Pt. D, §6 (AMD); PL 2001, c. 439, Pt. D, §9 (AFF).]

3-A. Employee-leasing company. "Employee-leasing company" means a business that contracts with client companies to supply workers to perform services for the client companies, except that the term "employee-leasing company" does not include private employment agencies that provide workers to client companies on a temporary help basis. [PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]

3-B. Leased employee. "Leased employee" means an individual who performs services for a client company pursuant to a contract between the client company and an employee-leasing company. [PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]

4. Nonbusiness income. [PL 1987, c. 841, §9 (RP).]

5. Sales. "Sales" means all gross receipts of the taxpayer. [PL 1993, c. 670, §8 (AMD).]

6. State. "State" means any state of the United States, District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. [PL 1981, c. 698, §187 (NEW).]

7. Temporary help. "Temporary help" means employee services provided to client companies for a contractual period of less than 12 months. [PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]

8. Temporary services company. "Temporary services company" means a private employment agency, other than an employee-leasing company, that provides workers to client companies on a temporary help basis. [PL 2001, c. 439, Pt. D, §7 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]
36 M.R.S. § 5198 — ME Code / Title 36 / Part 8 / Chapter 815 / Section 5198
36 §5198. Rules
Status: in_force

The assessor may adopt rules governing the treatment of part-year residents and other rules necessary to implement this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]
36 M.R.S. § 1084 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1084
36 §1084. Posting notices; evidence of
Status: in_force

The affidavit of any disinterested person as to posting notifications required for the sale of any real estate to be sold by the sheriff or the sheriff's deputy or a constable or tax collector, in the execution of the sheriff's office, may be used in evidence in any trial to prove the fact of notice, if such affidavit, made on one of the original advertisements, or on a copy of it, is filed in the registry of the county where the real estate lies within 6 months. [PL 2025, c. 113, Pt. D, §68 (AMD).]
36 M.R.S. § 186-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 186-A
36 §186-A. Additional interest
Status: in_force

Notwithstanding section 186 , for the period from July 1, 2004 to December 31, 2004, the interest rate calculated pursuant to section 186 for calendar year 2004 is increased by one percentage point. [PL 2003, c. 673, Pt. KK, §2 (NEW); PL 2003, c. 673, Pt. KK, §3 (AFF).]
36 M.R.S. § 3210 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3210
36 §3210. Application of tax in special cases
Status: in_force

A person that receives special fuel under circumstances that preclude the collection of this tax by the supplier or retailer and that sells or uses that special fuel in this State is considered a supplier or retailer and shall file a quarterly return on a form prescribed by the State Tax Assessor and is subject to the same taxes and all other provisions of this chapter relating to suppliers and retailers. A person may not be considered a supplier or retailer with respect to special fuel brought into the State in the ordinary standard equipment fuel tank attached to and forming a part of a motor vehicle and used in the operation of that vehicle within the State. [PL 2007, c. 438, §81 (AMD).]
36 M.R.S. § 6252 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6252
36 §6252. Property entitled to deferral
Status: in_force

In order to qualify for tax deferral under this chapter, the property must meet all of the following requirements when the claim is filed and thereafter as long as the payment of taxes by the taxpayer is deferred. [PL 1989, c. 534, Pt. C, §1 (NEW).]

1. Claimant's homestead. The property must be the homestead of the individual or individuals who file the claim for deferral, except for an individual required to be absent from the homestead by reason of health. [PL 1989, c. 534, Pt. C, §1 (NEW).]

2. Fee simple estate. The individual claiming a deferral must, solely or together with the individual's spouse, own the fee simple estate or be purchasing the fee simple estate under a recorded instrument of sale, or 2 or more individuals must together own or be purchasing the fee simple estate with rights of survivorship under a recorded instrument of sale if all owners live in the homestead. [PL 2021, c. 483, Pt. AA, §7 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

3. No prohibitions. There must be no prohibition to the deferral of property taxes contained in any provision of federal law, rule or regulation applicable to a mortgage, trust deed, land sale contract or conditional sale contract for which the homestead is security. [PL 1989, c. 534, Pt. C, §1 (NEW).]

4. No duplicate deferral. The property is not receiving a deferral of taxes under chapter 908‑A . [PL 2021, c. 483, Pt. AA, §8 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).]

5. No municipal lien. The property does not have an existing municipal lien against it other than a lien that may be released pursuant to section 6252‑A, subsection 5 . [PL 2023, c. 523, Pt. A, §16 (AMD).]
36 M.R.S. § 2882 — ME Code / Title 36 / Part 4 / Chapter 375 / Section 2882
36 §2882. Tax imposed
Status: in_force

For state fiscal year 2002-03, a tax is imposed against each hospital in the State. The tax is equal to .135% of gross patient services revenue for the tax year as identified on the hospital's annual financial statement for that year on file with the Department of Health and Human Services as of October 18, 2002, for inpatient and outpatient services attributable to all private and public payors. [PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]
36 M.R.S. § 5265 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5265
36 §5265. Burden of proof in proceedings before the assessor
Status: in_force

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: [P&SL 1969, c. 154, §F/§1 (NEW).]

1. Fraud. Whether the taxpayer has been guilty of fraud with attempt to evade tax. [P&SL 1969, c. 154, §F/§1 (NEW).]

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. [P&SL 1969, c. 154, §F/§1 (NEW).]

3. Liability for deficiency increase. [PL 2001, c. 583, §21 (RP).]
36 M.R.S. § 6760 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6760
36 §6760. Confidentiality
Status: in_force

The following records are designated as confidential for purposes of Title 1, section 402, subsection 3, paragraph A : [PL 1995, c. 669, §5 (NEW).]

1. Records used for designation or approval of program. Any record obtained or developed by the commissioner or the State Tax Assessor for designation or approval of an employment tax increment financing program. After receipt by the commissioner or the State Tax Assessor of the application or proposal, a record pertaining to the application or proposal is not considered confidential unless it meets the requirements of subsections 2 to 6 ; [PL 1995, c. 669, §5 (NEW).]

2. Records requested confidential or causing detriment. Any record obtained or developed by the commissioner or the State Tax Assessor that: A. A person, which may include a qualified business, to whom the record belongs or pertains has requested be designated confidential; or [PL 1995, c. 669, §5 (NEW).] B. The commissioner has determined contains information that gives the owner or a user of that information an opportunity to obtain business or competitive advantage over another person who does not have access to the information or access to which by others would result in a business or competitive disadvantage, loss of business or other significant detriment to any person to whom the record belongs or pertains; [PL 1995, c. 669, §5 (NEW).] [PL 1995, c. 669, §5 (NEW).]

3. Private records. Any record, including any financial statement or tax return, obtained or developed by the commissioner or the State Tax Assessor, the disclosure of which would constitute an invasion of personal privacy, as determined by the governmental entity in possession of that record or information; [PL 1995, c. 669, §5 (NEW).]

4. Employment tax increment program records. Any record, including any financial statement or tax return, obtained or developed by the commissioner or the State Tax Assessor in connection with any monitoring or servicing activity by the commissioner or the State Tax Assessor that pertains to an employment tax increment program; [PL 1995, c. 669, §5 (NEW).]

5. Creditworthiness records. Any record, including any financial statement or tax return obtained or developed by the commissioner or the State Tax Assessor, containing an assessment by a person not employed by the State of the creditworthiness or financial condition of any person or project; and [PL 1995, c. 669, §5 (NEW).]

6. Confidential financial statements. Any financial statement, if the person to whom the statement belongs or pertains has requested that the record be designated confidential. [PL 1995, c. 669, §5 (NEW).]
36 M.R.S. § 4374 — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4374
36 §4374. Fraudulent stamps
Status: in_force

Any person who, with the intent to defraud, makes, forges or counterfeits any stamp prescribed by the State Tax Assessor under this chapter or who causes or procures the same to be done, who knowingly utters, publishes, passes or renders as true any false, altered, forged or counterfeited stamp or who knowingly possesses any such false, altered, forged or counterfeited stamp, for the purpose of evading the tax imposed by this chapter, commits a Class C crime. [PL 1997, c. 458, §20 (RPR).]
36 M.R.S. § 612 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 612
36 §612. Tax lien on personal property
Status: in_force

1. Lien. The legal assessment of taxes upon personal property as defined in section 601 against a particular taxpayer creates and constitutes a lien upon all of the property assessed to secure payment of the resulting taxes, provided that the inventory and valuation upon which the assessment is made contains a description of the personal property taxed that meets the requirements of Title 11, section 9‑1504 . Except as otherwise provided in this section, the lien takes precedence over all other claims on the personal property and continues in force until the taxes are paid or until the lien is otherwise terminated by law. [PL 2003, c. 355, §1 (AMD); PL 2003, c. 355, §§9, 10 (AFF).]

2. Definitions. As used in this section, unless the context otherwise indicates, the terms used in this section have the same meanings as in Title 11 . [PL 1983, c. 403, §1 (NEW).]

3. Perfection of lien. The lien established by subsection 1 attaches on the date of assessment and must be perfected as against all lien creditors, as defined in Title 11, section 9‑1102, subsection (52) , without the necessity of further action by the municipality or any other party. The lien becomes perfected as against parties other than lien creditors at the time when a notice of the lien is communicated, pursuant to the provisions of Title 11, section 9‑1516 , to the office identified in Title 11, section 9‑1501, subsection (1), paragraph (b) . Any filing is ineffective to perfect a lien as against parties that are not lien creditors to the extent that the filing covers taxes upon property whose status for those taxes was fixed pursuant to section 502 or 611 more than 2 years prior to the filing date. The lien does not have priority against any interest as to which it is unperfected during the period in which it is not so perfected. If the lien is perfected as to some interests in the property subject to the tax, but not as to other interests, and the interests as to which it is perfected are superior in priority to the interests against which the lien is unperfected, then the lien has priority over the interests against which it has not been perfected to the extent of the superior interests against which it has been perfected. [PL 2003, c. 355, §2 (RPR); PL 2003, c. 355, §§9, 10 (AFF).]

4. Notice of lien. Each notice of lien, which may be in the form of a financing statement, must: A. Name the owner of the property upon which the lien is claimed, if the owner is not the taxpayer and is known to the municipality; [PL 2003, c. 355, §2 (RPR); PL 2003, c. 355, §§9, 10 (AFF).] B. Provide the residence or business address of the owner, if known to the municipality; [PL 2003, c. 355, §2 (RPR); PL 2003, c. 355, §§9, 10 (AFF).] C. Provide the taxpayer's name and the taxpayer's residence or business address, if known to the municipality, and if not otherwise known, the address where the property that is being taxed was located on the date the status of such taxable property was fixed pursuant to section 502 or 611 ; [PL 2003, c. 355, §2 (RPR); PL 2003, c. 355, §§9, 10 (AFF).] D. Describe the property claimed to be subject to the lien in a manner that meets the requirements of Title 11, section 9‑1504 ; [PL 2003, c. 355, §2 (RPR); PL 2003, c. 355, §§9, 10 (AFF).] E. State the amount of tax, accrued interest and costs, as of the date on which the municipality sends the notice for filing, claimed due the municipality and secured by the lien; [PL 2003, c. 355, §2 (RPR); PL 2003, c. 355, §§9, 10 (AFF).] F. State the tax year or years for which the lien is claimed; [PL 2003, c. 355, §2 (RPR); PL 2003, c. 355, §§9, 10 (AFF).] G. Name the municipality claiming the lien; [PL 2003, c. 355, §2 (RPR); PL 2003, c. 355, §§9, 10 (AFF).] H. Set forth the phrase "NOTICE OF PERSONAL PROPERTY TAX LIEN" in that part of the financing statement otherwise used to describe the collateral; [PL 2003, c. 355, §2 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] I. Indicate that the notice is filed as a non-UCC filing; and [PL 2003, c. 355, §2 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] J. Indicate that the taxpayer or owner, if an organization, has no organizational identification number, regardless of whether such a number may exist for that entity. [PL 2003, c. 355, §2 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] Except as provided in this subsection, the notice of lien need not contain the information required by Title 11, section 9‑1516, subsection (2), paragraph (e) , subparagraph (iii) and must be accepted for filing without that information notwithstanding the provisions of Title 11, section 9‑1520, subsection (1) . A copy of the notice of lien must be given by certified mail, return receipt requested, at the last known address, to the taxpayer, to the owner, if the owner is not the taxpayer, and to any party who has asserted that it holds an interest in any of the property that is subject to the lien in an authenticated notification received by the municipality within 5 years prior to the date on which the municipality sends the notice of lien for filing, or who has filed a financing statement with the office identified in Title 11, section 9‑1501, subsection (1), paragraph (b) that remains effective as of the date on which the municipality sends the notice of lien for filing. Failure to give notice to any secured party who has a perfected security interest prevents the lien from taking priority over that security interest, but does not otherwise affect the validity of the lien. [PL 2003, c. 631, §81 (AMD).]

5. Effective period of lien; limitation period. Perfection of any lien by the filing of a notice of lien is effective for a period of 5 years from the date of filing, unless discharged as provided in this section or unless a continuation statement is filed prior to the lapse. A continuation statement may be filed on behalf of the municipality within 6 months prior to the expiration of the 5-year period provided in this section in the same manner and to the same effect as provided in Title 11, section 9‑1515 . [PL 2003, c. 355, §3 (AMD); PL 2003, c. 355, §§9, 10 (AFF).]

6. Rights and remedies of municipality and taxpayer. A municipality that has filed a notice of tax lien has the rights and remedies of a secured party, the taxpayer and the owner of the property against whom the lien has been filed have the rights and remedies of a debtor, all parties to whom the municipality is required to provide a copy of the lien notice pursuant to subsection 4 have the rights and remedies of a junior secured party and all lien creditors have the rights of lien creditors, as provided for in Title 11, Article 9‑A, Part 6 , except that: A. The municipality does not have the rights provided to a secured party in Title 11, sections 9‑1620 , 9‑1621 and 9‑1622 ; [PL 2003, c. 355, §4 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] B. The municipality has no obligations to lien creditors or to secured parties except to the extent that it has received notice from such secured parties as set forth in subsection 4 or they have effective financing statements on file as provided in subsection 4 ; [PL 2003, c. 355, §4 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] C. The municipality has no obligations under Title 11, section 9‑1616 ; and [PL 2003, c. 355, §4 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] D. The municipality is not subject to Title 11, section 9‑1625, subsection (3), paragraph (b) and section 9‑1625, subsections (5) to (7) . [PL 2003, c. 355, §4 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] [PL 2003, c. 355, §4 (RPR); PL 2003, c. 355, §§9, 10 (AFF).]

7. Personal property liens; discharge. If any lien created under this section is discharged, then a certificate of discharge must promptly be filed by the tax collector of the municipality which originally filed the notice of lien, or by that tax collector's successor, in the same manner as termination statements are filed under Title 11, section 9‑1513 . The municipal officer who has filed the notice of lien shall file a notice of discharge of the lien in the manner provided in this section, if: A. The taxes for which the lien has been filed are fully paid, together with all interest and costs due thereon; [PL 1983, c. 403, §1 (NEW).] B. A cash bond or surety company bond is furnished to the municipality conditioned upon the payment of the amount liened, together with interest and cost due, within the effective period of the lien as provided in this section; or [PL 1983, c. 403, §1 (NEW).] C. A final judgment is rendered in favor of the taxpayer or others claiming an interest in the liened personal property which determines either that the tax is not owed or that the lien is not valid. If the judgment determines that the tax is partially owed, then the officer who filed the notice of lien or that officer's successor shall, within 10 days of the rendition of the final judgment, file an amendment to the notice of lien reducing the amount claimed to the actual amount of tax found to be due, which amended lien is effective as to the revised amount of the lien as of the date of the filing of the original notice of tax lien. [PL 2003, c. 355, §5 (AMD); PL 2003, c. 355, §§9, 10 (AFF).] [PL 2003, c. 355, §5 (AMD); PL 2003, c. 355, §§9, 10 (AFF).]

8. Consumer goods. In the case of consumer goods, a buyer in the ordinary course of business takes free of the lien created by this section, even though the lien is perfected and even though the buyer knows of its existence. [PL 1983, c. 403, §1 (NEW).]

9. Liens subordinate to security interests. The lien authorized by subsection 1 is subordinated to security interests that were perfected before September 23, 1983 and that have remained perfected thereafter, except to the extent that such perfected security interests would be subordinate to the rights of the municipality if the municipality were considered, whether or not such is actually the case, to be a lien creditor under Title 11, section 9‑1323 by virtue of its rights pursuant to the lien authorized by subsection 1 . [PL 2003, c. 355, §6 (RPR); PL 2003, c. 355, §§9, 10 (AFF).]

10. Collection procedure. The collection procedure authorized by this section is optional and does not affect in any way alternate collection procedures authorized by law. [PL 1999, c. 699, Pt. D, §28 (AMD); PL 1999, c. 699, Pt. D, §30 (AFF).]

11. Limitation of this section. The lien authorized by this section applies to taxes assessed on or after April 1, 1984. The procedures of this section as amended effective July 1, 2001 or October 1, 2003 apply only to liens authorized in this section that are perfected by a filing made on or after July 1, 2001, or for which a continuation statement is filed on or after that date. [PL 2003, c. 355, §7 (AMD); PL 2003, c. 355, §§9, 10 (AFF).]

12. Location of filing. A tax lien filed on or after July 1, 2001 with the office identified in Title 11, section 9‑1501, subsection (1), paragraph (b) is not invalid or otherwise ineffectual by reason of filing with that office. [PL 2003, c. 355, §8 (NEW); PL 2003, c. 355, §§9, 10 (AFF).]

13. Application of state law. The law of this State governs the following without recourse to this State's choice of law provisions, including those provisions found in Title 11, sections 9‑1301 to 9‑1307 : A. Perfection of a personal property tax lien, as provided in this section; [PL 2003, c. 355, §8 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] B. The effect of perfection or nonperfection of a personal property tax lien as provided in this section; [PL 2003, c. 355, §8 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] C. The priority of a personal property tax lien as provided in this section; and [PL 2003, c. 355, §8 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] D. All other rights and obligations of the parties with respect to personal property tax liens held by municipalities in this State. [PL 2003, c. 355, §8 (NEW); PL 2003, c. 355, §§9, 10 (AFF).] [PL 2003, c. 355, §8 (NEW); PL 2003, c. 355, §§9, 10 (AFF).]
36 M.R.S. § 2534 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2534
36 §2534. Credit for rehabilitation of historic properties and affordable housing
Status: in_force

A taxpayer is allowed credits against the tax otherwise due under this chapter as determined under sections 5219‑BB and 5219‑WW . [PL 2019, c. 555, §5 (AMD).]
36 M.R.S. § 1764 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1764
36 §1764. Tax against certain casual sales and rentals
Status: in_force

The tax imposed by this Part must be levied upon all casual rentals of living quarters in a hotel, rooming house, tourist camp or trailer camp and upon all casual sales, including rentals pursuant to section 1752, subsection 13 , involving the sale of trailers, truck campers, motor vehicles, special mobile equipment, watercraft or aircraft unless the property is sold for resale at retail sale or to a corporation, partnership, trust, limited liability company or limited liability partnership when the seller is the owner of 50% or more of the common stock of the corporation or of the ownership interests in the partnership, trust, limited liability company or limited liability partnership. This section does not apply to rentals of fewer than 15 days in the calendar year, except that a person who owns and offers for rental more than one living quarters, trailer, truck camper, motor vehicle, special mobile equipment, watercraft or aircraft, each listed type of property considered separately, in the State during the calendar year is liable for collecting sales tax with respect to the rental of each unit of the type of property regardless of the number of days for which it is rented. For purposes of this section, "special mobile equipment" does not include farm tractors and lumber harvesting vehicles or loaders. [PL 2025, c. 271, Pt. B, §4 (AMD); PL 2025, c. 271, Pt. B, §5 (AFF).]
36 M.R.S. § 7128 — ME Code / Title 36 / Part 10 / Chapter 921 / Section 7128
36 §7128. Limited binding and beneficial effect
Status: in_force

1. Generally. The agreement binds and inures only to the benefit of this State and the other member states. A person, other than a member state, may not be an intended beneficiary of the agreement. Any benefit to a person other than a state is established by the laws of this State and the other member states and not by the terms of the agreement. [PL 2001, c. 496, §1 (NEW).]

2. No cause of action. A person does not have any cause of action or defense under the agreement or by virtue of this State's approval of the agreement. A person may not challenge, in any action brought under any provision of law, any action or inaction by any department, agency or other instrumentality of this State, or any political subdivision of this State, on the ground that the action or inaction is inconsistent with the agreement. [PL 2001, c. 496, §1 (NEW).]

3. Other laws of State. A law of this State, or the application of a law of this State, may not be declared invalid as to any person or circumstance on the ground that the provision or application is inconsistent with the agreement. [PL 2001, c. 496, §1 (NEW).]
36 M.R.S. § 4404-A — ME Code / Title 36 / Part 7 / Chapter 704 / Section 4404-A
36 §4404-A. Importation of tobacco products
Status: in_force

1. Generally. Except as provided in subsections 2 and 3 , only a person licensed pursuant to section 4402 may import tobacco products into this State. [PL 2005, c. 627, §11 (NEW).]

2. Manufacturers. A manufacturer may transport tobacco products into this State and may transport tobacco products from place to place within this State in quantities greater than those excepted in subsection 3 for the purpose of marketing and sales if the sale or distribution of those tobacco products is accounted for and the taxes are paid by a person licensed pursuant to section 4402 . [PL 2007, c. 466, Pt. A, §64 (AMD).]

3. Exception for personal use. A person who is not a licensed distributor or licensed remote retail seller may: A. Import or transport tobacco products other than cigars into this State and transport those tobacco products from place to place within this State for personal use in a quantity not greater than one pound; or [PL 2007, c. 438, §103 (AMD).] B. Import or transport cigars into this State and transport those cigars from place to place within this State for personal use in a quantity of no more than 125 cigars. [PL 2005, c. 627, §11 (NEW).] Untaxed tobacco products imported or transported into this State in any quantity are subject to the tax imposed by section 4403 . [PL 2023, c. 441, Pt. E, §23 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

4. Evidence. The possession by a person who is not licensed pursuant to section 4402 of more than 125 cigars or one pound of other tobacco product for which the tax imposed by this chapter has not been paid is prima facie evidence of a violation of this section. [PL 2005, c. 627, §11 (NEW).]

5. Penalties. The following penalties apply to violations of this section. A. A person who violates this section commits a Class E crime. [PL 2005, c. 627, §11 (NEW).] B. A person who violates this section when the person has one or more prior convictions for violation of this section commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence. [PL 2005, c. 627, §11 (NEW).] [PL 2005, c. 627, §11 (NEW).]

Violation of this section by a person other than a retailer is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A . It is an affirmative defense to a prosecution under this section that a retailer, alleged to have imported tobacco products or caused tobacco products to be imported, reasonably relied on licensing information provided by the assessor pursuant to section 4402, subsection 6 that listed the company from which the retailer obtained tobacco products as being a licensed distributor. [PL 2023, c. 441, Pt. E, §22 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
36 M.R.S. § 1821 — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1821
36 §1821. Tax on sales by automobile dealers and sales and use taxes collected by Bureau of Motor Vehicles related to motor vehicles
Status: in_force

Beginning July 1, 2023, and every July 1st thereafter, the assessor shall notify the State Controller of the amount of revenue attributable to the sales tax collected under this Part at the rate of 5.5% for the first 6 months of the prior fiscal year from automobile dealers licensed by the Bureau of Motor Vehicles pursuant to Title 29‑A, chapter 9 and the amount of revenue attributable to the sales and use tax imposed at the rate of 5.5% and collected under this Part by the Bureau of Motor Vehicles for the first 6 months of the prior fiscal year. [PL 2023, c. 189, Pt. I, §1 (NEW).]

Beginning October 1, 2023, and every October 1st thereafter, the assessor shall notify the State Controller of the amount of revenue attributable to the sales tax collected under this Part at the rate of 5.5% for the last 6 months of the prior fiscal year from automobile dealers licensed by the Bureau of Motor Vehicles pursuant to Title 29‑A, chapter 9 and the amount of revenue attributable to the sales and use tax imposed at the rate of 5.5% and collected under this Part by the Bureau of Motor Vehicles for the last 6 months of the prior fiscal year. [PL 2023, c. 189, Pt. I, §1 (NEW).]

When notified by the assessor, the State Controller shall transfer 40% of the amount in the notice, after the reduction for transfer to the Local Government Fund pursuant to Title 30‑A, section 5681, subsection 5 , from the General Fund to the Highway Fund. The State Controller shall transfer 22% of the amount transferred to the Highway Fund to the TransCap Trust Fund established in Title 30‑A, section 6006‑G . [PL 2025, c. 9, Pt. F, §8 (AMD).]
36 M.R.S. § 2519 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2519
36 §2519. Ratio of tax on foreign insurance companies
Status: in_force

An insurance company incorporated in the District of Columbia, a state or possession of the United States or province of Canada whose laws impose upon insurance companies chartered by this State a greater tax than is provided in this chapter shall pay the same tax upon business done by it in this State, in place of the tax provided in any other section of this chapter. If the insurance company fails to pay the tax as provided in section 2521‑A , the assessor shall certify that failure to the Superintendent of Insurance, who shall suspend the insurance company's right to do business in this State. For purposes of this section, an insurance company incorporated in another country is deemed to be incorporated in the state, district or possession of the United States where it has elected to make its deposit and establish its principal agency in the United States. [PL 2021, c. 630, Pt. A, §1 (AMD); PL 2021, c. 630, Pt. A, §5 (AFF).]
36 M.R.S. § 113 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 113
36 §113. Audit and collection expenses
Status: in_force

1. Contract audit and collection programs. The State Controller may transfer from the General Fund and the Highway Fund amounts authorized by the State Tax Assessor equal to the expenses of those contract audit and collection programs for which the fees are contingent on the amount collected. These amounts transferred must be deposited into a dedicated, nonlapsing account to be used solely for the purpose of paying these expenses. Interest earned on balances in the account accrue to the account. The assessor shall notify the State Controller of the amounts to be transferred pursuant to this section. The assessor shall annually report to the joint standing committees of the Legislature having jurisdiction over taxation matters and appropriations and financial affairs the amounts collected and the costs incurred of programs administered pursuant to this section. [PL 1999, c. 708, §5 (NEW).]

2. Credit card fees. The State Tax Assessor may subtract from revenues received credit card fees incurred by the assessor in connection with the following: A. The collection of delinquent taxes imposed by this Title; and [PL 2007, c. 438, §4 (AMD).] B. The collection of property taxes in the unorganized territory. [PL 2007, c. 438, §5 (AMD).] C. [PL 2007, c. 438, §6 (RP).] [PL 2007, c. 438, §§4-6 (AMD).]

3. Federal offset fees. The State Tax Assessor may subtract from revenues received fees imposed upon the State by the United States Department of the Treasury for offsetting state income tax obligations against federal income tax refunds pursuant to Section 6402(e) of the Code. [PL 1999, c. 708, §5 (NEW).]

4. Recording fees. The State Controller may transfer from the General Fund amounts authorized by the State Tax Assessor equal to the fees imposed upon the State by a register of deeds pursuant to Title 33, section 751 . These amounts transferred must be deposited into a dedicated, nonlapsing account to be used solely for the purpose of paying those fees. Interest earned on balances in the account accrue to the account. The assessor shall notify the State Controller of the amounts to be transferred pursuant to this subsection. [PL 2005, c. 622, §2 (NEW); PL 2005, c. 622, §35 (AFF).]

5. Financial institution computer data match costs. The State Tax Assessor may subtract from revenues received fees authorized under section 176‑B for payment to financial institutions for the actual costs incurred in matching taxpayer information against account records, the cost of holding financial institutions harmless for good faith actions under section 176‑B and for costs related to the implementation and operation of the financial institution computer data match program provided in section 176‑B . [PL 2009, c. 213, Pt. AAAA, §7 (NEW).]
36 M.R.S. § 899 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 899
36 §899. Municipalities may choose another tax collector
Status: in_force

A municipality may, at any time, proceed to the choice of another tax collector to complete the collection of taxes, who must be sworn and give the security required of the first tax collector. The assessors or, in the case of primary assessing areas, the municipal officers shall deliver to the tax collector the uncollected assessments, with a proper warrant for their collection, and the tax collector shall proceed as prescribed in this subchapter. [PL 2025, c. 113, Pt. D, §43 (AMD).]
36 M.R.S. § 2896 — ME Code / Title 36 / Part 4 / Chapter 377 / Section 2896
36 §2896. Hospital assessment; 2012-2013
Status: in_force

1. Assessment. For state fiscal year 2012-13, an assessment is imposed against each hospital in the State. The assessment is equal to 0.39% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008. [PL 2011, c. 477, Pt. II, §1 (NEW).]

2. Return required. A person subject to the assessment imposed under this section shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2012. The 2nd payment is due by March 30, 2013. [PL 2011, c. 477, Pt. II, §1 (NEW).]

3. Application of revenues. All revenues received by the assessor under subsection 1 must be credited to the General Fund. [PL 2011, c. 477, Pt. II, §1 (NEW).]
36 M.R.S. § 1489 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1489
36 §1489. Crediting and apportionment of tax received
Status: in_force

1. Municipal excise tax account. In municipalities the treasurer shall credit money received from excise taxes to an excise tax account, from which it may be appropriated by the municipality for any purpose for which a municipality may appropriate money.

2. County treasurer. [PL 1985, c. 459, Pt. C, §12 (RP).]
36 M.R.S. § 701-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 701-A
36 §701-A. Just value defined
Status: in_force

In the assessment of property, assessors in determining just value are to define this term in a manner that recognizes only that value arising from presently possible land use alternatives to which the particular parcel of land being valued may be put. In determining just value, assessors must consider all relevant factors, including without limitation the effect upon value of any enforceable restrictions to which the use of the land may be subjected including the effect on value of designation of land as significant wildlife habitat under Title 38, section 480‑BB , current use, physical depreciation, sales in the secondary market, functional obsolescence and economic obsolescence. Restrictions include but are not limited to zoning restrictions limiting the use of land, subdivision restrictions and any recorded contractual provisions limiting the use of lands. The just value of land is determined to arise from and is attributable to legally permissible use or uses only. [PL 2007, c. 389, §1 (AMD).]

For the purpose of establishing the valuation of unimproved acreage in excess of an improved house lot, contiguous parcels and parcels divided by road, powerline or right-of-way may be valued as one parcel when: each parcel is 5 or more acres; the owner gives written consent to the assessor to value the parcels as one parcel; and the owner certifies that the parcels are not held for sale and are not subdivision lots. [PL 1993, c. 317, §1 (NEW); PL 1993, c. 317, §2 (AFF).]

For the purpose of establishing the valuation of improved real property, the property must be valued based on its highest and best use as of April 1st of each year, taking all of the following 3 approaches to value into consideration: cost, income and sales comparison. In establishing the valuation of improved real property, assessors shall consider age, condition, use, type of construction, location, design, physical features and economic characteristics. [PL 2023, c. 441, Pt. B, §4 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]

In determining just value, consistent with the Constitution of Maine, Article IX, Section 8, a property subject to restrictions, contractual or otherwise, that restrict the permitted use of a property may not be considered comparable to property not so restricted. [PL 2021, c. 663, §2 (NEW).]
36 M.R.S. § 5292 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5292
36 §5292. Maine Children's Cancer Research Fund; voluntary checkoff
Status: in_force

1. Maine Children's Cancer Research Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Children's Cancer Research Fund established in Title 22, section 1409 . A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Children's Cancer Research Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Children's Cancer Research Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ." [PL 2019, c. 433, §3 (NEW); PL 2019, c. 433, §4 (AFF).]

2. Contributions credited to Maine Children's Cancer Research Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1 . Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Children's Cancer Research Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Children's Cancer Research Fund. [PL 2019, c. 433, §3 (NEW); PL 2019, c. 433, §4 (AFF).]
36 M.R.S. § 5197 — ME Code / Title 36 / Part 8 / Chapter 815 / Section 5197
36 §5197. Extensions of time
Status: in_force

The time periods provided for in this subchapter may be extended: [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

1. Automatically for 60 days. Automatically, upon written notice to the assessor, by 60 days for an audited partnership or tiered partner that has 10,000 or more direct partners; or [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

2. Written agreement. By written agreement between the taxpayer and the assessor. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

Any extension granted under this section for filing the federal adjustments report extends the last day prescribed by law for assessing any additional tax pursuant to sections 141 and 5270 and the period for filing a claim for refund or credit of taxes pursuant to sections 144 and 5278 arising from the final federal adjustment. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]
36 M.R.S. § 4712 — ME Code / Title 36 / Part 7 / Chapter 714 / Section 4712
36 §4712. Rate of tax
Status: in_force

An excise tax of $1.20 per bushel of mahogany quahogs is levied upon the dealer and imposed at the point of first sale of this species. [PL 1987, c. 513, §10 (NEW).]
36 M.R.S. § 6281 — ME Code / Title 36 / Part 9 / Chapter 908-B / Section 6281
36 §6281. Stabilization of property taxes on homesteads of individuals 65 years of age or older
Status: in_force

1. Definitions. As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. A. "Eligible homestead" means a homestead occupied by an eligible individual who is eligible for a homestead exemption under chapter 105, subchapter 4‑B for the property tax year for which the individual is requesting stabilization. [PL 2023, c. 441, Pt. D, §1 (AMD).] B. "Eligible individual" means an individual who, on April 1 of the property tax year for which the individual is requesting stabilization: (1) Is 65 years of age or older; and (2) Is a permanent resident of the State as defined in section 681, subsection 4 and has owned a homestead in the State for at least 10 years. [PL 2023, c. 441, Pt. D, §1 (AMD).] C. "Homestead" has the same meaning as under section 681, subsection 2 . [PL 2021, c. 751, §1 (NEW).] D. "Stabilize" means to maintain the property tax billed to an eligible individual for the individual's eligible homestead at the amount billed for that homestead for the property tax year preceding the property tax year for which the individual is requesting stabilization. [PL 2023, c. 441, Pt. D, §1 (AMD).] [PL 2023, c. 441, Pt. D, §1 (AMD).]

2. Application for stabilization. An individual may apply by December 1st to the municipality in which the individual's homestead is located requesting that the municipality stabilize the property tax assessed on that individual's homestead for the property tax year beginning on April 1st following the submission of the application. A new application is required for each year for which stabilization is requested. [PL 2021, c. 751, §1 (NEW).]

3. Stabilization for eligible individual. If a municipality determines that an applicant for stabilization under subsection 2 is an eligible individual and that the individual's homestead is an eligible homestead, the municipality shall stabilize the property tax on the individual's homestead billed for the property tax year for which stabilization was requested. [PL 2021, c. 751, §1 (NEW).]

4. Transfer of eligibility. If an eligible individual has been eligible for stabilization under this section and establishes a new homestead in the State, the individual continues to be eligible for stabilization. If an eligible individual establishes a new homestead in a different municipality, at the request of the eligible individual, the municipality where eligibility was first established shall notify the new municipality of the eligible individual's previous eligibility and the amount at which the property taxes were stabilized. The new municipality shall bill the eligible individual at the stabilized amount and is eligible for state compensation under subsection 5 . [PL 2021, c. 751, §1 (NEW).]

5. State compensation. A municipality that has stabilized property tax for an eligible individual under this chapter may recover from the State 100% of the amount by which the property tax assessed on the homestead of an eligible individual in the usual manner exceeds the stabilized amount of property tax billed under subsection 3 . A municipality claiming compensation under this subsection shall submit a claim to the bureau on the annual return required by section 383 . The bureau shall review claims and determine the total amount to be paid to each municipality. The bureau shall certify and the Treasurer of State shall pay the amount due to each municipality by January 15th of the year following the year for which the claim for compensation was submitted or within 60 days of the date the claim was filed, whichever is later. [PL 2023, c. 441, Pt. D, §2 (AMD).]

6. Audits; determinations of bureau. The bureau may audit the records of a municipality to ensure compliance with this chapter. The bureau may independently review the records of a municipality to determine if applications under this section have been properly approved. If the bureau determines that an application was improperly approved, the bureau shall ensure, either by setoff against other payments due the municipality or otherwise, that the municipality is not compensated for that application. A municipality that is aggrieved by a determination of the bureau under this subsection may appeal pursuant to section 151 . [PL 2023, c. 441, Pt. D, §3 (NEW).]

This chapter applies only to the property tax year beginning April 1, 2023. [PL 2023, c. 412, Pt. S, §10 (NEW).]
36 M.R.S. § 2892 — ME Code / Title 36 / Part 4 / Chapter 377 / Section 2892
36 §2892. Tax imposed (FUTURE CONTINGENT TERMINATION:  See PL 2003, c. 673, Pt. HH, §§6, 7)
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(FUTURE CONTINGENT TERMINATION: See PL 2003, c. 673, Pt. HH, §§6, 7)

For the state fiscal year beginning on July 1, 2003, a tax is imposed against each hospital in the State. The tax is equal to .74% of net operating revenue for the tax year as identified on the hospital's most recent audited annual financial statement for that tax year. Delinquent tax payments are subject to Title 22, section 3175‑C . [PL 2003, c. 673, Pt. HH, §3 (AMD).]

For state fiscal years beginning on or after July 1, 2004, a tax is imposed annually against each hospital in the State. The tax is equal to 2.23% of the hospital's net operating revenue as identified in the hospital's audited financial statement for the hospital's taxable year. Beginning January 1, 2025, the tax for acute care hospitals, psychiatric hospitals except for the Riverview Psychiatric Center and the Dorothea Dix Psychiatric Center and rehabilitation hospitals is equal to 3.25% of the hospital's net operating revenue as identified in the hospital's audited financial statement for the hospital's fiscal year that ended during calendar year 2022. Beginning January 1, 2025, the tax does not apply to critical access hospitals. For the state fiscal year beginning July 1, 2004, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2002. For the state fiscal year beginning July 1, 2005, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2003. For state fiscal years beginning on or after July 1, 2006 but before July 1, 2008, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2004. [PL 2025, c. 388, Pt. II, §1 (AMD); PL 2025, c. 388, Pt. II, §6 (AFF).]

For state fiscal years beginning on or after July 1, 2008 but before July 1, 2010, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2006. [PL 2019, c. 343, Pt. EEE, §1 (AMD).]

For state fiscal years beginning on or after July 1, 2010 but before July 1, 2013, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2008. [PL 2019, c. 343, Pt. EEE, §1 (AMD).]

For state fiscal years beginning on or after July 1, 2013 but before July 1, 2017, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2012. [PL 2019, c. 343, Pt. EEE, §1 (AMD).]

For state fiscal years beginning on or after July 1, 2017 but before July 1, 2019, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2014. [PL 2019, c. 343, Pt. EEE, §1 (AMD).]

For state fiscal years beginning on or after July 1, 2019 but before July 1, 2021, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2016. [PL 2021, c. 29, Pt. M, §1 (AMD).]

For state fiscal years beginning on or after July 1, 2021 but before July 1, 2024, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2018. [PL 2023, c. 412, Pt. YY, §1 (AMD).]

For the state fiscal year beginning on July 1, 2024, the hospital's taxable year is as required in section 2893, subsection 2‑A . [PL 2023, c. 643, Pt. JJ, §3 (AMD).]

For state fiscal years beginning on or after July 1, 2025, the hospital's taxable year is the hospital's fiscal year that ended during calendar year 2022. [PL 2023, c. 643, Pt. JJ, §4 (NEW).]
36 M.R.S. § 4305 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4305
36 §4305. Certification
Status: in_force

1. Certification required. A processor or shipper of wild blueberries shall obtain certification from the assessor before processing or shipping wild blueberries. The assessor shall provide the applications for the certification, which must contain the name under which the processor or shipper is transacting business in the State, the place or places of business, the names and addresses of the persons constituting a firm, company or partnership and, if a corporation, the corporate name and names and addresses of its principal officers and agents in the State. A processor or shipper may not process or ship wild blueberries until the certification has been issued. [PL 2007, c. 694, §5 (NEW).]

2. Violation; failure to obtain certification. A processor or shipper who fails to obtain certification under subsection 1 commits a civil violation for which a fine of not more than $5,000 may be adjudged. [PL 2007, c. 694, §5 (NEW).]

3. Discretionary suspension or revocation. The assessor may suspend or revoke certification for: A. Failure to pay the tax imposed by section 4303 ; [PL 2013, c. 331, Pt. C, §26 (AMD).] B. Filing false or fraudulent reports or returns; or [PL 2007, c. 694, §5 (NEW).] C. Failure to comply with section 4315 or 4316 . [PL 2007, c. 694, §5 (NEW).] [PL 2013, c. 331, Pt. C, §26 (AMD).]

4. Mandatory suspension or revocation. Upon notification by the Wild Blueberry Commission of Maine, a state agency or a state, county or local law enforcement agency, the assessor shall suspend or revoke certification of a processor or shipper who is convicted under section 4316, subsection 3‑A . A person convicted under section 4316, subsection 3‑A whose certification has been suspended under this subsection may not obtain a new certification from the assessor for 5 years from the date of the conviction. A firm, company, partnership, association or corporation that has one or more owners, officers or employees who have been convicted under section 4316, subsection 3‑A may not obtain certification from the assessor for 5 years from the date of any such conviction. The assessor may determine that an owner, officer or employee has not been convicted under section 4316, subsection 3‑A if an applicant for certification submits a notarized statement attesting that none of the applicant's owners, officers or employees has been convicted under section 4316, subsection 3‑A in the prior 5 years. [PL 2007, c. 694, §5 (NEW).]

5. Certificate not license. A certificate issued by the assessor pursuant to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act. [PL 2007, c. 694, §5 (NEW).]
36 M.R.S. § 2535 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2535
36 §2535. Credit for educational opportunity
Status: in_force

A taxpayer is allowed a credit against the tax otherwise due under this chapter as determined under section 5217‑D . The credit provided by this section, including any carryover of excess credit from prior years, may not be claimed for tax years beginning on or after January 1, 2022. [PL 2021, c. 635, Pt. H, §13 (AMD).]
36 M.R.S. § 1541 — ME Code / Title 36 / Part 2 / Chapter 113 / Section 1541
36 §1541. Public reserved lots held for payment of taxes
Status: reserved

The timber and grass claimed on the public reserved lots shall be held to the State for the payment of those taxes which may be lawfully assessed against them. [PL 1977, c. 679, §5 (RPR).]
36 M.R.S. § 2859 — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2859
36 §2859. Estimated tax requirements
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Allowable credits" means the total amount of payments by a taxpayer that have been or will be paid to the bureau prior to the date the payment against which they are to be used as a credit is due and that are available to offset any tax liability estimated under this chapter. [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).] B. "Estimated tax" means the total amount of tax that a person estimates will be due for a tax year under this chapter, after subtracting allowable credits for that tax year. [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).] C. "Period of underpayment" means the period of time from the date an estimated tax installment is due until the underpayment is satisfied or until the tax return to which the estimated tax installment applies is due, whichever is less. [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).] [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).]

2. Requirement to pay estimated tax. A person subject to taxation under this chapter shall make payment of estimated tax as required by this chapter. The requirement to make estimated tax payments is waived if: A. The person's tax liability pursuant to this chapter reduced by allowable credits for the tax year is less than $1,000 for the tax year; or [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).] B. The person had less than $1,000 tax liability under this chapter for the immediately preceding tax year. [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).] [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).]

3. Amount of estimated tax to be paid. A person required to make payment of estimated tax under this chapter is liable for an estimated tax that is no less than the lesser of: A. An amount equal to the person's tax liability under this chapter for the immediately preceding tax year, if that preceding year was a tax year of 12 months; and [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).] B. An amount equal to 90% of the person's tax liability under this chapter for the current tax year. [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).] [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).]

4. Amount of installment. The amount of estimated tax to be paid in a tax year by a taxpayer is to be paid in installments by the dates established in this section. The amount of the estimated tax is to be paid in 4 equal installments unless the taxpayer establishes by adequate record the actual distribution of tax liability and allowable credits, or both, in which case the amount of the installment payments must be adjusted accordingly and be determined in accordance with the portion of the taxpayer's estimated tax liability applicable to that portion of the taxpayer's tax year, completed by the close of the month preceding the installment's due date, less estimated tax payments already made for the tax year. [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).]

5. Due dates for estimated tax installments. An estimated tax installment payment calculated pursuant to subsection 4 is due the 15th day of the 4th, 6th, 9th and 13th month following the beginning of the taxpayer's tax year. [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).]

6. Penalty. A penalty accrues automatically on underpayments of the required installment amount pursuant to subsection 4 for the period of underpayment at the interest rate provided pursuant to section 186 . For cause, the assessor may waive or abate all or any part of the penalty. [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).]

7. Short taxable year. For a tax year of less than 12 months, the estimated tax must be paid in full by the 15th day of the last month of the tax year. For payment dates falling within the short taxable year, payment must be made as provided in subsection 5 . [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).]

8. Installments paid in advance. At the taxpayer's election, an installment of estimated tax required pursuant to subsection 4 may be paid prior to the date prescribed for its payment. [PL 2025, c. 469, §37 (NEW); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 1547 — ME Code / Title 36 / Part 2 / Chapter 113 / Section 1547
36 §1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund
Status: in_force

After such timber and grass shall be wholly forfeited to the State, the State Tax Assessor shall certify to the State Controller the amount of unpaid taxes and interest then outstanding. Such state taxes and interest shall be charged to the Unorganized Territory Education and Services Fund. [PL 1979, c. 666, §41 (AMD).]
36 M.R.S. § 581-G — ME Code / Title 36 / Part 2 / Chapter 105 / Section 581-G
36 §581-G. Report to Bureau of Forestry
Status: in_force

1. Municipal report. The municipal assessor or chief assessor of a primary assessing area shall report annually to the Department of Agriculture, Conservation and Forestry, Bureau of Forestry by November 1st or 30 days following the tax commitment date, whichever is sooner, the following information relating to land taxed according to this subchapter: A. The names and addresses of forest landowners; [PL 2005, c. 358, §5 (NEW).] B. The total number of acres taxed pursuant to this subchapter, including a breakdown of forest type, by softwood, mixed wood and hardwood; [PL 2005, c. 358, §5 (NEW).] C. The year each parcel was first accepted for taxation under this subchapter; [PL 2005, c. 358, §5 (NEW).] D. The year of the most recent recertification of each parcel; and [PL 2005, c. 358, §5 (NEW).] E. The tax map number, plan number and lot number for each parcel listed. [PL 2005, c. 358, §5 (NEW).] [PL 2005, c. 358, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]

2. Forms. The Department of Agriculture, Conservation and Forestry, Bureau of Forestry shall annually provide municipalities with forms for submitting the information required under subsection 1 . To the extent that the Bureau of Forestry has the required information, the Bureau of Forestry shall include that information on the forms. [PL 2005, c. 358, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]

3. Confidentiality. Addresses, telephone numbers and electronic mail addresses of forest landowners owning less than 1,000 acres statewide contained in reports filed under this section are confidential when in possession of the Department of Agriculture, Conservation and Forestry, Bureau of Forestry and may be disclosed only in accordance with Title 12, section 8005 . [PL 2005, c. 358, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
36 M.R.S. § 3983 — ME Code / Title 36 / Part 6 / Chapter 571 / Section 3983
36 §3983. Interpretation of provisions
Status: in_force

This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
36 M.R.S. § 6202 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6202
36 §6202. Claim is personal
Status: in_force

The right to file a claim under this chapter is personal to the claimant and does not survive the claimant's death, but the right may be exercised on behalf of a claimant by the claimant's legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount thereof must be disbursed to another member of the household as determined by the State Tax Assessor. [PL 1993, c. 395, §30 (AMD).]

If the claimant was the only member of a household, the claim may be paid to the claimant's personal representative, but if one is not appointed within 2 years of the filing of the claim, the amount of the claim escheats to the State. [PL 1993, c. 395, §30 (AMD).]
36 M.R.S. § 4119 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4119
36 §4119. Annual adjustments for inflation
Status: in_force

Beginning in 2018 and each year thereafter, on or about September 15th, for the estates of decedents who die during the succeeding calendar year, the assessor shall multiply the cost-of-living adjustment by the dollar amount contained in section 4102, subsection 5 applicable to estates of decedents dying on or after January 1, 2018. For the purposes of this section, the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2017. If the dollar amount, adjusted by the application of the cost-of-living adjustment, is not a multiple of $10,000, any increase must be rounded to the nearest multiple of $10,000. [PL 2019, c. 607, Pt. D, §5 (AMD).]
36 M.R.S. § 760-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 760-A
36 §760-A. Minor or burdensome amounts
Status: in_force

1. Not collected. After the date for perfection of collections, municipal officers may discharge collectors from any obligation to collect unpaid personal property taxes that the municipal officers determine are too small or too burdensome to collect economically and authorize the municipal treasurer to remove those taxes from the municipal books. [PL 1991, c. 231 (NEW).]

2. Discharged. Collectors shall identify the unpaid taxes discharged under subsection 1 on the tax lists. [PL 1991, c. 231 (NEW).]
36 M.R.S. § 6208 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6208
36 §6208. Benefit calculation for elderly households
Status: in_force

If a claimant representing an elderly household qualifies for a larger benefit under section 6207 than under section 6206 , then that claimant's benefit must be calculated under section 6207 . [PL 2011, c. 240, §41 (AMD).]
36 M.R.S. § 5301 — ME Code / Title 36 / Part 8 / Chapter 833 / Section 5301
36 §5301. Judicial review exclusive remedy in deficiency proceedings
Status: in_force

The review of a determination of the assessor provided by section 151 shall be the exclusive remedy available to any taxpayer for the judicial review of the action of the assessor in respect to the assessment of a proposed deficiency. No injunction or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any office of this State to prevent or enjoin the assessment or collection of any tax imposed under this Part. [PL 1977, c. 694, §729 (AMD).]
36 M.R.S. § 5219-NN — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-NN
36 §5219-NN. Maine capital investment credit for 2015 and after
Status: in_force

1. Credit allowed. A taxpayer that claims a depreciation deduction under the Code, Section 168(k) for property placed in service in the State during a taxable year that begins on or after January 1, 2015 and before January 1, 2020 is allowed a credit as follows: A. A taxable corporation is allowed a credit against the taxes imposed by this Part in an amount equal to 9% of the amount of the net increase in the depreciation deduction reported as an addition to income for the taxable year under section 5200‑A, subsection 1, paragraph CC , subparagraph (1) with respect to that property, except for excluded property under subsection 2 ; or [PL 2017, c. 211, Pt. D, §8 (RPR); PL 2017, c. 211, Pt. D, §14 (AFF).] B. An individual is allowed a credit against the taxes imposed by this Part in an amount equal to: (1) For taxable years beginning in 2015, 8% of the amount of the net increase in the depreciation deduction reported as an addition to income for the taxable year under section 5122, subsection 1, paragraph KK , subparagraph (1) with respect to that property, except for excluded property under subsection 2 ; and (2) For taxable years beginning on or after January 1, 2016, 7% of the amount of the net increase in the depreciation deduction reported as an addition to income for the taxable year under section 5122, subsection 1, paragraph KK , subparagraph (1) with respect to that property, except for excluded property under subsection 2 . [PL 2017, c. 211, Pt. D, §8 (RPR); PL 2017, c. 211, Pt. D, §14 (AFF).] C. [PL 2017, c. 211, Pt. D, §8 (RP); PL 2017, c. 211, Pt. D, §14 (AFF).] D. [PL 2017, c. 211, Pt. D, §8 (RP); PL 2017, c. 211, Pt. D, §14 (AFF).] E. [PL 2017, c. 211, Pt. D, §8 (RP); PL 2017, c. 211, Pt. D, §14 (AFF).] F. [PL 2017, c. 211, Pt. D, §8 (RP); PL 2017, c. 211, Pt. D, §14 (AFF).] [PL 2019, c. 527, Pt. A, §5 (AMD).]

1-A. Credit allowed; on or after January 1, 2020 and before January 1, 2025. A taxpayer that claims a depreciation deduction under the Code, Section 168(k) for property placed in service in the State during a taxable year that begins on or after January 1, 2020 and before January 1, 2025 is allowed a credit as follows: A. For a taxable corporation, a credit against the taxes imposed by this Part in an amount equal to 1.2% of the amount of the net increase in the depreciation deduction reported as an addition to income for the taxable year under section 5200‑A, subsection 1, paragraph CC , subparagraph (1) with respect to that property, except for excluded property under subsection 2 ; and [PL 2019, c. 527, Pt. A, §6 (NEW).] B. For an individual, a credit against the taxes imposed by this Part in an amount equal to 1.2% of the net increase in the depreciation deduction reported as an addition to income for the taxable year under section 5122, subsection 1, paragraph KK , subparagraph (1) with respect to that property, except for excluded property under subsection 2 . [PL 2019, c. 527, Pt. A, §6 (NEW).] [PL 2023, c. 412, Pt. J, §12 (AMD).]

2. Certain property excluded. The following property is not eligible for the credit under this section: A. Property owned by a public utility as defined by Title 35‑A, section 102, subsection 13 ; [PL 2017, c. 211, Pt. D, §8 (RPR); PL 2017, c. 211, Pt. D, §14 (AFF).] B. Property owned by a person that provides radio paging services as defined by Title 35‑A, section 102, subsection 15 ; [PL 2017, c. 211, Pt. D, §8 (RPR); PL 2017, c. 211, Pt. D, §14 (AFF).] C. Property owned by a person that provides mobile telecommunications services as defined by Title 35‑A, section 102, subsection 9‑A ; [PL 2017, c. 211, Pt. D, §8 (RPR); PL 2017, c. 211, Pt. D, §14 (AFF).] D. Property owned by a cable television company as defined by Title 30‑A, section 2001, subsection 2 ; [PL 2017, c. 211, Pt. D, §8 (RPR); PL 2017, c. 211, Pt. D, §14 (AFF).] E. Property owned by a person that provides satellite-based direct television broadcast services; [PL 2017, c. 211, Pt. D, §8 (RPR); PL 2017, c. 211, Pt. D, §14 (AFF).] F. Property owned by a person that provides multichannel, multipoint television distribution services; [PL 2021, c. 1, Pt. F, §1 (AMD).] G. Property that is not in service in the State for the entire 12-month period following the date it is placed in service in the State; and [PL 2021, c. 1, Pt. F, §2 (AMD).] H. Qualified improvement property, as defined in the Code, Section 168(e)(6), placed in service after December 31, 2017 and prior to January 1, 2020. [PL 2021, c. 1, Pt. F, §3 (NEW).] [PL 2021, c. 1, Pt. F, §§1-3 (AMD).]

3. Limitations; carry-forward. The credit allowed under subsections 1 and 1‑A may not reduce the tax otherwise due under this Part to less than zero. Any unused portion of the credit may be carried forward to the following year or years for a period not to exceed 20 years. [PL 2019, c. 527, Pt. A, §7 (AMD).]

4. Recapture. The credit allowed under this section must be fully recaptured to the extent claimed by the taxpayer if the property forming the basis of the credit is not used in the State for the entire 12-month period following the date it is placed in service in the State. The credit must be recaptured by filing an amended return in accordance with section 5227‑A for the tax year in which that property was used to calculate the credit under this section. The amended return must reflect the credit disallowed and the income modifications required by section 5122, subsection 1, paragraph KK and section 5200‑A, subsection 1, paragraph CC with respect to that property. [PL 2017, c. 211, Pt. D, §8 (RPR); PL 2017, c. 211, Pt. D, §14 (AFF).]
36 M.R.S. § 6758 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6758
36 §6758. Procedure for reimbursement
Status: in_force

1. Reporting by qualified businesses. On or before March 15th of each year, each qualified business approved by the commissioner pursuant to this chapter shall report the number of employees for the immediately preceding calendar year, compensation and state income tax withholding information with respect to each of those employees and any further information the commissioner or State Tax Assessor may reasonably require. [PL 2019, c. 659, Pt. E, §4 (AMD).]

1-A. Reporting by commissioner. The commissioner shall report annually to the assessor on or before May 15th of each year any information reasonably required by the assessor to determine the employment tax increment for each qualified business and the reimbursement amount allowed pursuant to this chapter. [PL 2019, c. 659, Pt. E, §4 (NEW).]

2. Determination by assessor. On or before June 30th of each year, the assessor shall determine the employment tax increment of each qualified business for the preceding calendar year. A qualified business may receive up to 80% of the employment tax increment generated by that business as determined by the assessor, subject to the further limitations in section 6754, subsection 2 . That amount is referred to as "retained employment tax increment revenues." [PL 2005, c. 351, §25 (AMD); PL 2005, c. 351, §26 (AFF).]

3. Deposit and payment of revenue. Between July 1st and July 15th of each year, the assessor shall certify to the State Controller the total retained employment tax increment revenues for the preceding calendar year for approved employment tax increment financing programs to be transferred to the state employment tax increment contingent account established, maintained and administered by the State Controller from General Fund undedicated revenue within the withholding tax category. On or before July 31st of each year, the assessor shall pay to each approved qualified business an amount equal to the retained employment tax increment revenues of that qualified business for the preceding calendar year. [PL 2019, c. 659, Pt. E, §4 (AMD).]

4. Assignment of payments. A qualified business may assign its right to payments under this chapter to secure a loan from the Finance Authority of Maine, and such an assignment, notwithstanding any contrary provision of law, is a legally valid assignment binding upon the qualified business and its successors in interest. Upon notice of such an assignment given to the assessor by the Finance Authority of Maine and written confirmation of such an assignment signed by the qualified business, the assessor shall pay to the Finance Authority of Maine any payments due to the qualified business pursuant to this chapter and assigned to the Finance Authority of Maine until the Finance Authority of Maine notifies the assessor that the assignment has been released. [PL 2013, c. 67, §3 (NEW).]
36 M.R.S. § 684 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 684
36 §684. Forms; application
Status: in_force

1. Generally. The bureau shall provide to the assessor of each municipality access to forms to be filed by applicants for an exemption under this subchapter and shall determine the content of the forms. A municipality shall provide to its inhabitants reasonable notice of the availability of application forms. An individual claiming an exemption under this subchapter for the first time shall file the application form with the assessor or the assessor's representative. The application must be filed on or before April 1st of the year on which the taxes are based. [PL 2025, c. 113, Pt. A, §2 (AMD).]

2. False filing. An individual who knowingly gives false information for the purpose of claiming a homestead exemption under this subchapter commits a Class E crime. Except for a person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military or naval post, station or base in the State, an individual who claims to be a permanent resident of this State under this subchapter who also claims to be a permanent resident of another state for the tax year for which an application for a homestead exemption is made commits a Class E crime. [PL 2009, c. 418, §2 (AMD); PL 2009, c. 418, §3 (AFF).]

3. Continuation of eligibility. The assessor shall evaluate annually the ongoing eligibility of property for which a homestead exemption has been approved under this subchapter. The evaluation must be based on the status of the property on April 1st of the year on which the homestead exemption is based. The evaluation must include, but is not limited to, a review of whether the ownership of the property has changed in any manner that would disqualify the property for an exemption under this subchapter or whether the owner has ceased to use the property as a homestead. Unless the assessor determines that the property is no longer entitled to an exemption under this subchapter, the owner is entitled to receive the exemption without having to reapply. If the assessor determines that the property is no longer entitled to an exemption under this subchapter, the assessor shall notify the owner as provided in section 686 that the property is no longer entitled to an exemption under this subchapter. [PL 2003, c. 13, §1 (AMD).]

4. Owner notification. An owner of property receiving an exemption under this subchapter shall notify the assessor promptly when the ownership or use of the property changes so as to change the qualification of the property for an exemption under this subchapter. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
36 M.R.S. § 2520 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2520
36 §2520. Reciprocal contracts of indemnity
Status: in_force

Every attorney-in-fact of a reciprocal insurer by or through whom are issued policies or contracts of indemnity by a reciprocal insurer as defined in Title 24‑A, section 402, subsection 1 , in lieu of all other taxation, state, county or municipal, in this State, shall pay a tax at the rate of 2% on gross premiums or deposits actually received during the year after deducting amounts that are actually returned to policyholders as the unused part of a premium or deposit or credited on the renewal or extension of the indemnity. [PL 2009, c. 434, §27 (AMD).]
36 M.R.S. § 1543 — ME Code / Title 36 / Part 2 / Chapter 113 / Section 1543
36 §1543. Each acreage interest forfeited if tax unpaid
Status: reserved

Each fractional part, or interest represented by acreage, in all public reserved lots upon which the state taxes and interest are not paid by the 30th day of March of the year following the assessment are forfeited to the State, and whenever such taxes are assessed on a biennial basis, such forfeiture occurs on the 30th day of March following the 2nd year of the biennium. An owner may redeem that owner's interest in such public reserved lots by tendering to the State Tax Assessor, within one year after the date of the forfeiture, that owner's proportional part of all the sums due on such lots, and $1 for a release. [PL 2025, c. 113, Pt. D, §80 (AMD).]
36 M.R.S. § 141 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 141
36 §141. Assessment
Status: in_force

1. General provisions. Except as otherwise provided by this Title, an amount of tax that a person declares on a return filed with the State Tax Assessor to be due to the State is deemed to be assessed at the time the return is filed and is payable on or before the date prescribed for filing the return. When a return is filed, the assessor shall examine it and may conduct audits or investigations to determine the correct tax liability. If the assessor determines that the amount of tax shown on the return is less than the correct amount, the assessor shall assess the tax due the State and provide notice to the taxpayer of the assessment. Except as provided in subsection 2 , an assessment may not be made after 3 years from the date the return was filed or 3 years from the date prescribed for filing the return, whichever is later. The assessor may make a supplemental assessment within the assessment period prescribed by this section for the same period, periods or partial periods previously assessed if the assessor determines that a previous assessment understates the tax due or otherwise is imperfect or incomplete in any material respect. For purposes of this subsection, the date prescribed for filing the return is determined without regard to any extension of time. [PL 2019, c. 659, Pt. G, §1 (AMD); PL 2019, c. 659, Pt. G, §5 (AFF).]

2. Exceptions. The following are exceptions to the 3-year time limit specified in subsection 1 . A. An assessment may be made within 6 years from the date the return was filed if the tax liability shown on the return, after adjustments necessary to correct any mathematical errors apparent on the face of the return, is less than 1/2 of the tax liability determined by the assessor. In determining whether the 50% threshold provided by this paragraph is satisfied, the assessor may not consider any portion of the understated tax liability for which the taxpayer has substantial authority supporting its position. [PL 2011, c. 380, Pt. J, §3 (AMD).] B. An assessment may be made at any time with respect to a time period for which a fraudulent return has been filed. [PL 1979, c. 378, §4 (NEW).] C. An assessment may be made at any time with respect to a period for which a return has become due but has not been filed. If a person who has failed to file a return does not provide to the assessor, within 60 days of receipt of notice, information that the assessor considers necessary to determine the person's tax liability for that period, the assessor may assess an estimated tax liability based upon the best information otherwise available. In any proceeding for the collection of tax for that period, that estimate is prima facie evidence of the tax liability. The 60-day period provided by this paragraph must be extended for an additional 60 days if the taxpayer requests an extension in writing prior to the expiration of the original 60-day period. [PL 2011, c. 1, Pt. BB, §1 (AMD); PL 2011, c. 1, Pt. BB, §3 (AFF).] D. [PL 2007, c. 627, §4 (RP).] E. The time limitations for assessment specified in this section may be extended to any later date to which the assessor and taxpayer agree in writing. [PL 2011, c. 380, Pt. J, §3 (AMD).] [PL 2011, c. 1, Pt. BB, §1 (AMD); PL 2011, c. 1, Pt. BB, §3 (AFF); PL 2011, c. 380, Pt. J, §3 (AMD).]

3. Abatement. [PL 1985, c. 691, §1 (RP).]
36 M.R.S. § 4366-B — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4366-B
36 §4366-B. Importation of unstamped cigarettes
Status: in_force

1. Generally. Except as provided in subsection 2 , only a licensed distributor may import unstamped cigarettes into this State. [PL 2007, c. 438, §96 (AMD).]

2. Exception for personal use. An individual who is not a licensed distributor may transport cigarettes into this State and may transport cigarettes from place to place within this State for the individual's personal use in a quantity not greater than 2 cartons. [PL 2007, c. 438, §96 (AMD).]

3. Evidence. The possession of more than 2 cartons of unstamped cigarettes by a person who is not a licensed distributor is prima facie evidence of a violation of this section. [PL 2007, c. 438, §96 (AMD).]

4. Penalties. The following penalties apply to violations of this section. A. A person who violates this section commits a Class E crime. [PL 2003, c. 452, Pt. U, §14 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] B. A person who violates this section when the person has one or more prior convictions for violation of this section commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence. [PL 2003, c. 452, Pt. U, §14 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A . [PL 2003, c. 452, Pt. U, §14 (RPR); PL 2003, c. 452, Pt. X, §2 (AFF).]
36 M.R.S. § 310 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 310
36 §310. Examination
Status: in_force

The Bureau of Revenue Services shall hold qualifying examinations for assessors as necessary, but not fewer than 2 times each year. [PL 2021, c. 531, Pt. B, §1 (AMD).]

1. Additional examinations. Such additional examinations may be held as the State Tax Assessor deems necessary. [P&SL 1975, c. 78, §21 (AMD).]

2. Content and type. The State Tax Assessor shall determine the content and type of examination and in so doing may consult with professional assessing organizations and others. [PL 1973, c. 695, §6 (RPR).]

3. Test applicant's knowledge. The examination shall, among other things, test the applicant's knowledge of applicable law and techniques of assessing. [PL 1973, c. 695, §6 (RPR).]

4. Level of attainment. The State Tax Assessor shall establish by rule the level of attainment on the examination required for certification. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2011, c. 240, §4 (AMD).]

5. Confidentiality. Copies of the qualifying examination and individual examination results are confidential and are not a public record as defined in Title 1, section 402, subsection 3 . [PL 2021, c. 253, Pt. C, §1 (NEW).]
36 M.R.S. § 5402 — ME Code / Title 36 / Part 8 / Chapter 841 / Section 5402
36 §5402. Definitions
Status: in_force

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1987, c. 430, §1 (AMD).]

1. Chained Consumer Price Index. "Chained Consumer Price Index" means the average over a 12-month period of the most recently published Chained Consumer Price Index, not seasonally adjusted, published monthly by the Bureau of Labor Statistics, United States Department of Labor designated as the "Chained Consumer Price Index for All Urban Consumers-United States City Average" as of the date the assessor determines the cost-of-living adjustment pursuant to section 5403 . [PL 2015, c. 390, §10 (AMD).]

1-A. Base year index. [PL 1989, c. 495, §5 (RP).]

1-B. Cost-of-living adjustment. The "cost-of-living adjustment" for any calendar year is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2014. [PL 2013, c. 368, Pt. Q, §10 (AMD).]

2. Percentage adjustment factor. [PL 1999, c. 731, Pt. T, §9 (RP); PL 1999, c. 731, Pt. T, §11 (AFF).]

3. Inflation factor. [PL 1999, c. 731, Pt. T, §9 (RP); PL 1999, c. 731, Pt. T, §11 (AFF).]
36 M.R.S. § 2895 — ME Code / Title 36 / Part 4 / Chapter 377 / Section 2895
36 §2895. Return and payment of assessment; application of revenues
Status: in_force

1. Return required. A person subject to the assessment imposed under section 2894 shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2010. The 2nd payment is due by March 30, 2011. [PL 2009, c. 571, Pt. VV, §4 (NEW).]

2. Application of revenues. All revenues received by the assessor under section 2894 must be credited to the General Fund. [PL 2009, c. 571, Pt. VV, §4 (NEW).]
36 M.R.S. § 6751 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6751
36 §6751. Short title
Status: in_force

This chapter may be known and cited as the "Maine Employment Tax Increment Financing Act." [PL 1995, c. 669, §5 (NEW).]
36 M.R.S. § 6266 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6266
36 §6266. Senior Property Tax Deferral Revolving Account; sources; uses
Status: in_force

1. Revolving account. This section establishes in the State Treasury the Senior Property Tax Deferral Revolving Account, referred to in this section as "the revolving account," to be used by the bureau for the purpose of making the payments to municipal tax collectors and to the Unorganized Territory Education and Services Fund, established in section 1605 , of property taxes deferred for tax years beginning on or after April 1, 2022, as required by section 6257 , reimbursements, as required under section 6254, subsection 4 , and repayment of transfers pursuant to subsection 5 . [PL 2021, c. 483, Pt. AA, §19 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

2. Advancement of funds. The funds necessary to make payments under subsection 1 must be advanced to the bureau from time to time as necessary by the Treasurer of State as a transfer under subsection 4 . [PL 2021, c. 483, Pt. AA, §19 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

3. Payments credited. All sums of money received by the bureau under this chapter as repayments of deferred property taxes including the interest accrued under section 6255, subsection 3 , upon receipt, must be credited to the revolving account and must be available for the purposes of subsection 1 and subsection 5 . [PL 2021, c. 483, Pt. AA, §19 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

4. Transfer request. If there is not sufficient money in the revolving account to make the payments required by subsection 1 , the State Tax Assessor shall notify the Treasurer of State of the amount necessary to make the required payments and the Treasurer of State shall transfer that amount from the Housing Opportunities for Maine Fund, established in Title 30‑A, section 4853 , to the revolving account. [PL 2021, c. 483, Pt. AA, §19 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

5. Reimbursement of funds. When the bureau determines that funds in sufficient amounts are available in the revolving account, the bureau shall repay to the Housing Opportunities for Maine Fund, established in Title 30‑A, section 4853 , the amounts advanced as transfers under subsection 4 . [PL 2021, c. 483, Pt. AA, §19 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]
36 M.R.S. § 5291 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5291
36 §5291. Maine Public Library Fund; voluntary checkoff
Status: in_force

1. Maine Public Library Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Public Library Fund established in Title 27, section 8 . A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Public Library Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Public Library Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $.... ." [PL 2011, c. 685, §11 (NEW).]

2. Contributions credited to Maine Public Library Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1 . Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Public Library Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Public Library Fund. [PL 2011, c. 685, §11 (NEW).]
36 M.R.S. § 5319 — ME Code / Title 36 / Part 8 / Chapter 835 / Section 5319
36 §5319. Order to compel compliance
Status: in_force

1. Failure to file tax return. If any taxpayer willfully refuses to file an income tax return required by this Part, the assessor may apply to a Justice of the Superior Court of Kennebec County, and upon the complaint of the assessor, the justice shall issue an order requiring the taxpayer, and, if the taxpayer is a corporation, any principal officer of such corporation, to file a proper return in accordance with this Part, upon pain of contempt. The court shall forthwith fix a time and place for hearing and cause 20 days' notice thereof to be given the taxpayer, having regard to the speediest possible determination of the case consistent with the rights of the parties. [P&SL 1969, c. 154, §F/§1 (NEW).]

2. Failure to furnish records or testimony. If any taxpayer willfully refuses to make available any books, papers, records or memoranda for examination by the assessor or the assessor's representative or willfully refuses to attend and testify pursuant to the powers conferred on the assessor by section 112 , the assessor may apply to a Justice of the Superior Court of Kennebec County for an order directing the taxpayer to comply with the assessor's request for books, papers, records or memoranda or for the taxpayer's attendance and testimony. If the books, papers, records or memoranda required by the assessor are in the custody of a corporation, the order of the court may be directed to any principal officer of the corporation. If a person fails or refuses to obey such an order, the person is guilty of contempt of court. [PL 1995, c. 281, §35 (AMD).]
36 M.R.S. § 711 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 711
36 §711. Assessment record
Status: in_force

The assessors or, in primary assessing areas, the municipal officers shall make a record of their assessment and of the invoice and valuation from which it was made. Before the taxes are committed to the officer for collection, they shall deposit such record, or a copy of it, in the assessor's office, or, in the case of a primary assessing area, with the municipal clerk, there to remain. Any place where the assessors usually meet to transact business and keep their papers or books is considered their office. An assessor, the municipal officers or any other municipal official with custodial authority over the assessing records shall make the entire assessing record related to any taxable property within the municipality available to the owner of that property upon request in a timely manner. [PL 2005, c. 187, §1 (AMD).]
36 M.R.S. § 330 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 330
36 §330. Professional assessment firms
Status: in_force

1. Guidelines for professional assessing firms. The State Tax Assessor shall establish by rule guidelines for professional assessing firms. The guidelines must include the following requirements: A. Each professional assessing firm shall employ at least one certified Maine assessor; and [PL 2011, c. 240, §5 (AMD).] B. Each professional assessing firm performing revaluation services for a municipality shall provide the municipality with papers and information necessary to conduct future revaluations. [PL 2011, c. 240, §5 (AMD).] Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2011, c. 240, §5 (AMD).]

2. Model contract. The State Tax Assessor shall develop a model contract for revaluation services. This model contract shall be made available to all municipalities. [PL 1985, c. 764, §10 (NEW).]

3. Assistance to municipalities. The State Tax Assessor shall provide technical assistance to municipalities, when requested, in evaluating and selecting professional revaluation firms. [PL 1985, c. 764, §10 (NEW).]
36 M.R.S. § 4111 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4111
36 §4111. Effect of federal determination
Status: in_force

1. Final federal determination. Except as provided in subsection 2 , a final federal determination as to any of the following issues also determines the same issue for purposes of the tax under this chapter: A. The inclusion in the federal gross estate of any item of property or interest in property; and [PL 2011, c. 380, Pt. M, §9 (NEW).] B. The allowance of any item claimed as a deduction from the federal gross estate. [PL 2011, c. 380, Pt. M, §9 (NEW).] [PL 2011, c. 380, Pt. M, §9 (NEW).]

2. State determination of certain estates. The assessor is not bound by a final federal determination under subsection 1 if the assessor determines the issue for purposes of the tax under this chapter within one year of the date the return was filed or the date the return is due, whichever is later. [PL 2011, c. 380, Pt. M, §9 (NEW).]

3. Items entering computation of tax. If there has been a final federal determination with respect to a decedent's federal estate tax, any item, but not its value, entering into the computation of the tax is deemed to have been the subject of the final federal determination, whether or not specifically adjusted thereby. [PL 2011, c. 380, Pt. M, §9 (NEW).]

4. Definition. For purposes of this section, "final federal determination" means: A. A decision by the United States Tax Court or a judgment, decree or other order by any court of competent jurisdiction that has become final; [PL 2011, c. 380, Pt. M, §9 (NEW).] B. A final disposition by the United States Secretary of the Treasury or the secretary's delegate of a claim for a refund. The disposition is deemed to have occurred: (1) As to items of the claim that are allowed, upon allowance of a refund or upon disallowance of the claim by reason of offsetting items; and (2) As to items of the claim that are disallowed or as to items applied by the United States Secretary of the Treasury or the secretary's delegate as an offset against the claim, upon expiration of the time for instituting suit for refund with respect to those items, unless suit is instituted before the expiration of that time, or upon filing with the assessor a written statement that suit will not be instituted; [PL 2011, c. 380, Pt. M, §9 (NEW).] C. A closing agreement made under the Code, Section 7121; [PL 2011, c. 380, Pt. M, §9 (NEW).] D. An assessment pursuant to a waiver of restrictions on assessment or a notification in writing issued by the United States Secretary of the Treasury or the secretary's delegate that the federal estate tax return has been accepted as filed, unless the personal representative notifies the assessor that a claim for refund of federal estate taxes has been or will be filed; or [PL 2011, c. 380, Pt. M, §9 (NEW).] E. An assessment pursuant to a compromise entered into by the personal representative and the United States Secretary of the Treasury or the secretary's delegate. [PL 2011, c. 380, Pt. M, §9 (NEW).] [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 2913 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2913
36 §2913. Failure to file statement; false statement
Status: in_force

A person who refuses or neglects to make any statement, report, payment or return required by this chapter, or who knowingly makes or assists any other person in making a false statement in a return or report to the State Tax Assessor or in connection with an application for refund , or who knowingly collects, attempts to collect or causes to be paid to any person, either directly or indirectly, any refund to which the person is not entitled , is guilty of a Class E crime. [PL 2007, c. 438, §73 (AMD).]
36 M.R.S. § 4303 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4303
36 §4303. Rate of tax
Status: in_force

Except as provided in section 4303‑B , there is levied and imposed a tax at the rate of 1 1/2¢ per pound on all wild blueberries processed in the State and on all unprocessed wild blueberries shipped to a destination outside the State. All wild blueberries harvested in the State that are to be shipped outside the State for processing must be weighed on a state-certified scale in the State prior to being shipped outside the State. The tax is computed on the gross weight of the wild blueberries as delivered prior to any processing or shipping. The processor that first receives unprocessed wild blueberries in the State, or the shipper that transports unprocessed wild blueberries to a destination outside the State, is responsible for reporting and paying the tax. [PL 2021, c. 681, Pt. F, §2 (AMD); PL 2021, c. 681, Pt. F, §6 (AFF).]

A processor or shipper responsible for reporting and paying the tax imposed by this section shall charge and collect 1/2 of the tax levied under this section from the seller. [PL 2013, c. 331, Pt. C, §23 (NEW).]
36 M.R.S. § 755 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 755
36 §755. Bond
Status: in_force

The municipal officers shall require each tax collector to give a corporate surety bond for the faithful discharge of the tax collector's duty to the inhabitants of the municipality in the sum and with such sureties as the municipal officers approve. The tax collector may furnish a bond signed by individuals if such individuals submit to the municipal officers a detailed sworn statement as to their personal financial ability, which must be found acceptable by the municipal officers. [PL 2025, c. 113, Pt. D, §26 (AMD).]

Such bond, after its approval and acceptance, must be recorded by the clerk in the municipal records, and such record is prima facie evidence of the contents of such bond, but a failure to so record is not a defense in any action upon such bond. [PL 2025, c. 113, Pt. D, §26 (AMD).]
36 M.R.S. § 1082 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1082
36 §1082. Municipal officers may bid at sale
Status: in_force

The municipal officers may employ one of their own number, or some other person, to attend the sale for taxes of any real estate in which their municipality is interested, and bid therefor a sum sufficient to pay the amount due and charges, in behalf of the municipality, and the deed shall be made to it.
36 M.R.S. § 194-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 194-A
36 §194-A. Review of certain changes in the application of sales and use tax law
Status: in_force

1. Consultation. Before implementing a significant change in policy, practice or interpretation of the sales and use tax law that would result in additional revenue, the State Tax Assessor shall consult with the Office of the Attorney General. [PL 2017, c. 211, Pt. E, §3 (AMD); PL 2017, c. 211, Pt. E, §9 (AFF).]

2. Notification and review. If, pursuant to the consultation required by subsection 1 , the Office of the Attorney General and the assessor agree that a proposed change in policy, practice or interpretation of the sales and use tax law is a significant change that would result in additional revenue and should be reviewed by the appropriate legislative committee of oversight, the assessor shall notify the chairs of the appropriate legislative committee of oversight of the results of the consultation at least 45 days prior to implementation of the change, if reasonably practicable. The chairs of the legislative committee of oversight shall notify all committee members in writing of the proposed change and may schedule a time for committee review and discussion. [PL 2017, c. 211, Pt. E, §3 (AMD); PL 2017, c. 211, Pt. E, §9 (AFF).]

3. Report. [PL 2017, c. 211, Pt. E, §3 (RP); PL 2017, c. 211, Pt. E, §9 (AFF).]

4. Assessment validity. This section establishes a procedural consultation and notification requirement to assist routine legislative oversight and does not affect the validity of any assessment or tax liability issued pursuant to or arising under this Title. [PL 2017, c. 211, Pt. E, §3 (AMD); PL 2017, c. 211, Pt. E, §9 (AFF).]
36 M.R.S. § 4902 — ME Code / Title 36 / Part 7 / Chapter 721 / Section 4902
36 §4902. Milk handling fee
Status: in_force

1. Fee. Upon notification by the Maine Milk Commission in accordance with Title 7, section 2954, subsection 16 , the assessor shall levy and impose a fee at the rate established in subsection 2‑A on the handling in this State of packaged milk for sale in this State. With respect to the handling in this State of a particular container of packaged milk for sale in this State, the fee must be paid by the handler, but in no event may a container of packaged milk for sale in this State be subject to more than one handling fee. There is no fee on the handling in this State of packaged milk for sale in containers of less than one quart or more than 20 quarts in volume, or packaged milk that is sold to an institution that is owned and operated by the State or the Federal Government. [PL 2011, c. 125, §2 (AMD).]

2. Rate. [PL 2007, c. 240, Pt. PPP, §2 (RP); PL 2007, c. 269, §2 (RP).]

2-A. Rate. The rate of the fee levied under this chapter is established for each fee period on the basis of the basic price of milk in effect on the Sunday following the first Sunday of the fee period in accordance with this subsection: A. If the basic price is $21.00 per hundredweight and above, the rate of the milk handling fee is 4¢ per gallon; [PL 2009, c. 468, §1 (AMD).] B. [PL 2009, c. 468, §1 (RP).] C. [PL 2009, c. 468, §1 (RP).] D. [PL 2009, c. 468, §1 (RP).] E. If the basic price is $20.00 to $20.99 per hundredweight, the rate of the milk handling fee is 8¢ per gallon; [PL 2007, c. 240, Pt. PPP, §3 (NEW); PL 2007, c. 269, §3 (NEW).] F. If the basic price is $19.50 to $19.99 per hundredweight, the rate of the milk handling fee is 12¢ per gallon; [PL 2009, c. 468, §1 (AMD).] G. [PL 2009, c. 468, §1 (RP).] H. If the basic price is $19.00 to $19.49 per hundredweight, the rate of the milk handling fee is 16¢ per gallon; [PL 2009, c. 468, §1 (AMD).] I. If the basic price is $18.50 to $18.99 per hundredweight, the rate of the milk handling fee is 20¢ per gallon; [PL 2009, c. 468, §1 (AMD).] J. If the basic price is $18.00 to $18.49 per hundredweight, the rate of the milk handling fee is 24¢ per gallon; [PL 2009, c. 468, §1 (AMD).] K. If the basic price is $17.50 to $17.99 per hundredweight, the rate of the milk handling fee is 28¢ per gallon; [PL 2009, c. 468, §1 (AMD).] L. If the basic price is $17.00 to $17.49 per hundredweight, the rate of the milk handling fee is 32¢ per gallon; and [PL 2009, c. 468, §1 (AMD).] M. If the basic price is $16.50 to $16.99 per hundredweight, the rate of the milk handling fee is 36¢ per gallon. [PL 2009, c. 468, §1 (AMD).] If the basic price falls below $16.50 per hundredweight, for each 50¢ decrease in the basic price, the rate of the milk handling fee increases by 4¢ per gallon until the handling fee reaches a maximum of 84¢ per gallon. For any container other than a gallon, the fee is computed on a gallon-equivalent basis. [PL 2009, c. 468, §1 (AMD).]

3. Fee calculation. Handlers shall pay the fee for each fee period on all milk subject to the fee sold during the fee period and are either: A. Subject to the minimum wholesale prices paid to dealers established by the Maine Milk Commission pursuant to Title 7, chapter 603 ; or [PL 2005, c. 396, §8 (NEW).] B. Not subject to minimum wholesale prices paid to dealers but subject to minimum retail prices established by the Maine Milk Commission pursuant to Title 7, chapter 603 . [PL 2005, c. 396, §8 (NEW).] In calculating the amount of packaged milk handled for sale in this State during each fee period, the handler shall deduct from that amount any packaged milk returned to the handler during that fee period. [PL 2005, c. 396, §8 (NEW).]

4. Fee; additional. The fee imposed and collected under this chapter is in addition to any taxes imposed or collected under any other law of the State. [PL 2005, c. 396, §8 (NEW).]

5. Records, reports and administration. Every handler subject to the fee imposed under subsection 1 shall register with the assessor within 5 business days of becoming subject to the fee on forms provided by the assessor. The list of registered handlers must be available to the public. By the 25th day of each calendar month, every handler subject to the fee imposed under subsection 1 shall report to the assessor the quantity of packaged milk handled in this State for sale in this State during the preceding fee period, the quantity of packaged milk handled that was subject to the milk handling fee and any other information the assessor determines necessary or useful in the administration of this chapter and enforcement of the milk handling fee. The assessor may share information with the Maine Milk Commission in accordance with section 191, subsection 2, paragraph DD . [PL 2005, c. 396, §8 (NEW).]

6. Due dates. Handlers shall pay to the assessor the fee due for the preceding fee period not later than the 25th day of each calendar month and submit the information required by the assessor on the forms provided. [PL 2005, c. 396, §8 (NEW).]

7. Presumption. In a proceeding against a retail handler for collection of the fee with respect to a particular container of packaged milk, there is a rebuttable presumption that that retail handler did not purchase that container in a transaction subject to the minimum wholesale prices paid to dealers established pursuant to Title 7, chapter 603 . The burden is on the retail handler to show that the retail handler purchased that container of packaged milk in a transaction subject to minimum wholesale prices paid to dealers established pursuant to Title 7, chapter 603 . [PL 2005, c. 396, §8 (NEW).]

8. General Fund. The assessor shall immediately pay all funds received from the milk handling fee to the Treasurer of State to be deposited in the General Fund. The funds may not be dedicated to a particular purpose and may be used for all purposes of State Government. [PL 2005, c. 396, §8 (NEW).]

9. Exception. A producer-handler who sells less than 10,000 hundredweight per year is not subject to the fee imposed under subsection 1 . [PL 2005, c. 396, §8 (NEW).]
36 M.R.S. § 5217 — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5217
36 §5217. Employer-assisted day care
Status: in_force

1. Credit allowed. A taxpayer constituting an employing unit is allowed a credit against the tax imposed by this Part for each taxable year equal to the lowest of: A. Five thousand dollars; [PL 1987, c. 769, Pt. A, §159 (RPR).] B. Twenty percent of the costs incurred by the taxpayer in providing day care service for children of employees of the taxpayer; or [PL 1987, c. 769, Pt. A, §159 (RPR).] C. One hundred dollars for each child of an employee of the taxpayer enrolled on a full-time basis, or each full-time equivalent, throughout the taxable year in day care service provided by the taxpayer or in the first year that the taxpayer provides day care services, for each child enrolled on a full-time basis, or each full-time equivalent, on the last day of the year. [PL 1987, c. 769, Pt. A, §159 (RPR).] [PL 1987, c. 769, Pt. A, §159 (RPR).]

2. Definitions. As used in this section, unless the context indicates otherwise, the following terms have the following meanings. A. "Employing unit" has the same meaning as in Title 26, section 1043 . [PL 1987, c. 769, Pt. A, §159 (RPR).] B. "Providing day care services" means expending funds to build, furnish, license, staff, operate or subsidize a day care center licensed by the Department of Health and Human Services to provide day care services to children of employees of the taxpayer at no profit to the taxpayer or to contract with a day care facility licensed by or registered with the department to provide day care services to children of the employees of the taxpayer. "Providing day care services" also includes the provision of day care resource and referral services to employees and the provision of vouchers by an employer to an employee for purposes of paying for day care services for children of the employee. [PL 1987, c. 769, Pt. A, §159 (RPR); PL 2003, c. 689, Pt. B, §6 (REV).] C. "Quality child care services" has the meaning set forth in section 5219‑Q, subsection 1 . [PL 2001, c. 396, §36 (AMD).] [PL 2001, c. 396, §36 (AMD); PL 2003, c. 689, Pt. B, §6 (REV).]

3. Carryover; carry back. The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this Part. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years or it may be carried back for a period not to exceed 3 years. [PL 1999, c. 708, §45 (AMD).]

4. Quality child care services. The credit allowed under subsection 1 doubles in amount if the day care service provided by the taxpayer constitutes quality child care services. [PL 2001, c. 396, §37 (AMD).]

5. Application. Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 3 , the credit allowed under this section does not apply to tax years beginning on or after January 1, 2016. [PL 2015, c. 267, Pt. DD, §22 (NEW).]
36 M.R.S. § 4316 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4316
36 §4316. Receivers of wild blueberries
Status: in_force

1. Record keeping required. A shipper or processor who transports or receives wild blueberries shall keep a permanent record of each lot or load of wild blueberries. The record must include the name of the driver of the vehicle used to deliver the wild blueberries, the date of delivery, the delivery point, the total pounds of wild blueberries delivered, the origin of the delivery and, if the origin is a location in the State, the name and address of the grower or seller and the grower's or seller's certificate number if the grower or seller is certified under section 4305. [PL 2023, c. 18, §9 (AMD).]

2. Inspection of permit required. [PL 2023, c. 18, §10 (RP).]

2-A. Tracking. Wild blueberries must be uniquely identified during transportation to a receiving facility by the field from which they were harvested. [PL 2019, c. 222, §5 (NEW); PL 2019, c. 222, §7 (AFF).]

3. Violation; civil. The failure to keep the permanent records of wild blueberries transported or received as required in this section or any other violation of this section is a civil violation punishable by a fine of not more than $5,000 for a first-time violation and punishable by a fine of not more than $10,000 when the person is found to have committed a prior civil violation of this section within the prior 5 years. [PL 2023, c. 18, §11 (AMD).]

3-A. Violation; criminal. A shipper or processor who violates this section when the shipper or processor is found to have committed 2 prior civil violations of this section commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence. [PL 2007, c. 694, §10 (NEW).]

3-B. Strict liability crime. Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A . [PL 2007, c. 694, §10 (NEW).]

4. Audits. The Wild Blueberry Commission of Maine may request the Department of Agriculture, Conservation and Forestry to conduct, and the department at its own discretion may conduct, an audit of the records of a shipper or a processor for the purpose of ascertaining compliance with this section. The Commissioner of Agriculture, Conservation and Forestry, or a duly authorized agent, has free access, during normal business hours, to all records required to be kept by shippers or processors pursuant to this section and also to shippers' or processors' accounts payable, accounts receivable, records of inventories, actual inventories, records of shipments and such other business records as are needed to ascertain compliance with this section. Any documents inspected or taken by the department in furtherance of the audit functions or any other information collected by the department pursuant to the audit must be kept confidential notwithstanding any provision to the contrary contained in Title 1, chapter 13, subchapter 1 . This confidential status does not apply to any documents, records or information that is needed as evidence in any civil or criminal proceeding to enforce any law under this chapter or any other criminal law. [PL 2019, c. 222, §6 (AMD); PL 2019, c. 222, §7 (AFF).]
36 M.R.S. § 1499-C — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1499-C
36 §1499-C. Withdrawal from agreement
Status: in_force

Unless otherwise provided in any statute withdrawing this State from participation in the agreement, the Governor must be the officer to give notice of withdrawal therefrom. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 4361 — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4361
36 §4361. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1997, c. 458, §1 (AMD).]

1. Dealer. [PL 2007, c. 438, §88 (RP).]

1-A. Cigarette. "Cigarette" means a cigarette, as defined in Section 5702 of the Code. [PL 1997, c. 458, §1 (AMD).]

1-B. Delivery sale. "Delivery sale" means a sale of cigarettes to a consumer in this State when: A. The purchaser submits the order for the sale by means of telephonic or other electronic method of voice transmission, the Internet or a delivery service; or [PL 2011, c. 285, §9 (NEW).] B. The cigarettes are delivered by use of a delivery service. [PL 2011, c. 285, §9 (NEW).] [PL 2011, c. 285, §9 (NEW).]

2. Distributor. "Distributor" means any person engaged in this State in the business of producing or manufacturing cigarettes in this State, importing cigarettes into this State, making delivery sales or making wholesale purchases or sales of cigarettes in this State on which the tax imposed by this chapter has not been paid. [PL 2011, c. 285, §10 (AMD).]

3. Licensed dealer. [PL 1983, c. 838, §12 (RP).]

4. Licensed distributor. "Licensed distributor" means a distributor licensed under this chapter. [PL 1983, c. 828, §12 (AMD).]

4-A. Licensed wholesale dealer. [PL 1997, c. 458, §1 (RP).]

5. Person. [PL 1997, c. 458, §1 (RP).]

6. Sale or sell. "Sale" or "sell" includes or applies to gifts, exchanges and barter. [PL 1997, c. 458, §1 (AMD).]

7. Sub-jobber. [PL 1997, c. 458, §1 (RP).]

8. Tax Assessor. [PL 1979, c. 378, §29 (RP).]

9. Unclassified importer. [PL 1997, c. 458, §1 (RP).]

10. Unstamped cigarettes. "Unstamped cigarettes" means cigarettes to which stamps issued by the State Tax Assessor pursuant to section 4366‑A are not affixed. [PL 1997, c. 458, §1 (NEW).]
36 M.R.S. § 700 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 700
36 §700. Reimbursement for state-mandated costs
Status: in_force

The bureau shall reimburse municipalities and the Unorganized Territory Education and Services Fund for state-mandated costs in the manner provided in Title 30‑A, section 5685 . [PL 2005, c. 623, §1 (NEW).]
36 M.R.S. § 5147 — ME Code / Title 36 / Part 8 / Chapter 807 / Section 5147
36 §5147. Installment sale election
Status: in_force

Notwithstanding any provision of this Part to the contrary, an individual who transferred, during the taxable year, real or tangible personal property located in this State under an installment sale agreement may elect to recognize, for purposes of determining the taxable income under this chapter, the total gain from that sale in the taxable year of the transfer or to recognize any remaining gain in a subsequent tax year to the extent of the gain not reported in a prior tax year. An election under this section is not available to an individual unless that individual is a nonresident of this State at the time of the transfer or at the time the election is made by the individual. Any installment interest related to the sale of property for which an election is made under this section is excluded from the taxable income of the nonresident individual under chapter 807 for the taxable year for which the election under this section is made and any subsequent taxable year. The interest exclusion in this section does not apply to any loan interest arrangement which has as a principal purpose the avoidance of any tax of this State. An election under this section must be made on a timely filed original income tax return, including if filed by any extension granted for filing the return, and, once made, is irrevocable. [PL 2023, c. 441, Pt. C, §5 (AMD); PL 2023, c. 441, Pt. C, §11 (AFF).]
36 M.R.S. § 6594 — ME Code / Title 36 / Part 9 / Chapter 914-B / Section 6594
36 §6594. Initiative period
Status: in_force

The time period during which a 2009 tax initiative application described in section 6595 may be filed is September 1, 2009 to November 30, 2009. [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
36 M.R.S. § 712 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 712
36 §712. Certificate of assessment
Status: in_force

When the assessors or, in primary assessing areas, the municipal officers have assessed any tax and committed it to the tax collector, they shall return to the appropriate treasurer a certificate thereof with the name of such officer. [PL 1973, c. 695, §14 (AMD).]
36 M.R.S. § 7122 — ME Code / Title 36 / Part 10 / Chapter 921 / Section 7122
36 §7122. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 496, §1 (NEW).]

1. Agreement. "Agreement" means the Streamlined Sales and Use Tax Agreement. [PL 2001, c. 496, §1 (NEW).]

2. Certified automated system. "Certified automated system" means software certified jointly by the states that are signatories to the agreement to calculate the tax imposed by each jurisdiction on a transaction, determine the amount of tax to remit to the appropriate state and maintain a record of the transaction. [PL 2001, c. 496, §1 (NEW).]

3. Certified service provider. "Certified service provider" means an agent certified jointly by the states that are signatories to the agreement to perform all of the seller's sales tax functions. [PL 2001, c. 496, §1 (NEW).]

4. Sales tax. "Sales tax" means the tax imposed by section 1811 . [PL 2001, c. 496, §1 (NEW).]

5. Seller. "Seller" means any person making sales, leases or rentals of personal property or services. [PL 2001, c. 496, §1 (NEW).]

6. State. "State" means any state of the United States or the District of Columbia. [PL 2001, c. 496, §1 (NEW).]

7. Use tax. "Use tax" means the tax imposed by section 1861 . [PL 2001, c. 496, §1 (NEW).]
36 M.R.S. § 2902 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2902
36 §2902. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2009, c. 434, §37 (AMD).]

1. Distributor. "Distributor" means a person that imports internal combustion engine fuel into the State, produces, refines, manufactures or compounds internal combustion engine fuel in the State or purchases internal combustion engine fuel in the State, principally for resale to others in bulk. "Distributor" includes licensed distributors and registered distributors. [PL 2009, c. 434, §37 (AMD).]

1-A. Exporter. "Exporter" means a person that is not a distributor that purchases internal combustion engine fuel in this State and exports that fuel from the State, or causes that fuel to be exported from the State, other than in fuel tanks attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle. [PL 2009, c. 434, §37 (AMD).]

1-B. Importer. "Importer" means a person that is not a distributor that imports internal combustion engine fuel or causes internal combustion engine fuel to be imported for sale or use in this State, other than in fuel tanks attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle. [PL 2009, c. 434, §37 (AMD).]

1-C. Gross gallons. "Gross gallons" means actual measured gallons of internal combustion engine fuel received, sold or used, without adjustment for temperature or barometric pressure. [PL 2007, c. 438, §63 (NEW).]

2. Internal combustion engine. [PL 2009, c. 434, §37 (RP).]

3. Internal combustion engine fuel. "Internal combustion engine fuel" means all products that are commonly or commercially known or sold as gasoline and includes any liquid fuel that is prepared, advertised, offered for sale or sold for use as or commonly and commercially used as a fuel in spark-ignition internal combustion engines that has greater than 90% of the energy potential of an equivalent volume of gasoline, determined by the number of British Thermal Units in a standard volume. "Internal combustion engine fuel" does not include liquefied gases that would not exist as liquids at a temperature of 60° Fahrenheit and a pressure of 14.7 pounds per square inch absolute. "Internal combustion engine fuel" includes any motor fuel that is used or sold for use in the propulsion of aircraft. [PL 2009, c. 434, §37 (AMD).]

3-A. Licensed distributor. "Licensed distributor" means a distributor that is not a registered distributor. [PL 2009, c. 434, §37 (NEW).]

3-B. Registered distributor. "Registered distributor" means a distributor that purchases or imports only internal combustion engine fuel on which the tax imposed by this chapter has been paid to a licensed distributor and that makes sales of internal combustion engine fuel only to retail dealers or directly into the fuel tanks of motor vehicles. [PL 2009, c. 434, §37 (NEW).]

4. Person. [PL 2003, c. 390, §13 (RP).]

4-A. Retail dealer. "Retail dealer" means a person that operates in this State a place of business from which internal combustion engine fuel is sold at retail and delivered directly into the fuel tanks of motor vehicles or watercraft. A distributor or wholesaler is a retail dealer only with respect to internal combustion engine fuel delivered into a retail storage tank operated by that distributor or wholesaler or into a retail storage tank of a consignee or commission agent. [PL 2007, c. 438, §64 (NEW).]

5. Terminal. "Terminal" means a storage and distribution facility for internal combustion engine fuel supplied by a pipeline or marine vessel, or both, that has been registered as a qualified terminal by the Internal Revenue Service. [PL 1997, c. 738, §1 (NEW).]

6. Wholesaler. "Wholesaler" means a person that owns, operates or otherwise controls a terminal or a person that holds the internal combustion engine fuel inventory position in a terminal when that person has a contract with the terminal operator for the use of storage facilities and terminal services for fuel at the terminal. [PL 1997, c. 738, §1 (NEW).]