36 M.R.S. § 175-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 175-A
36 §175-A. Tax lien
Status: in_force

1. Filing. Before August 1, 2017, if any tax imposed by this Title or imposed by any other provision of law and authorized to be collected by the bureau is not paid when due and no further administrative or judicial review of the assessment is available pursuant to law, the assessor may file in the registry of deeds of any county, with respect to real property, or in the office of the Secretary of State, with respect to property of a type a security interest in which may be perfected by a filing in such office under Title 11, Article 9‑A , a notice of lien specifying the amount of the tax, interest, penalty and costs due, the name and last known address of the person liable for the amount and, in the case of a tax imposed by this Title, the fact that the assessor has complied with all the provisions of this Title in the assessment of the tax. The lien arises at the time the assessment becomes final and constitutes a lien upon all property, whether real or personal, then owned or thereafter acquired by that person in the period before the expiration of the lien. The lien imposed by this section is not valid against any mortgagee, pledgee, purchaser, judgment creditor or holder of a properly recorded security interest until notice of the lien has been filed by the assessor, with respect to real property, in the registry of deeds of the county where such property is located and, with respect to personal property, in the office in which a financing statement for such personal property is normally filed. Notwithstanding this subsection, a tax lien upon personal property does not extend to those types of personal property not subject to perfection of a security interest by means of the filing in the office of the Secretary of State. The lien is prior to any mortgage or security interest recorded, filed or otherwise perfected after the notice, other than a purchase money security interest perfected in accordance with Title 11, Article 9‑A. In the case of any mortgage or security interest properly recorded or filed prior to the notice of lien that secures future advances by the mortgagee or secured party, the lien is junior to all advances made within 45 days after filing of the notice of lien, or made without knowledge of the lien or pursuant to a commitment entered into without knowledge of the lien. Subject to the limitations in this section, the lien provided in this subsection has the same force, effect and priority as a judgment lien and continues for 10 years from the date of recording unless sooner released or otherwise discharged. The lien may, within the 10-year period, or within 10 years from the date of the last extension of the lien in the manner provided in this subsection, be extended by filing for record in the appropriate office a copy of the notice and, from the time of filing, that lien must be extended for 10 years unless sooner released or otherwise discharged. This subsection applies to assessments made before August 1, 2017. [PL 2017, c. 211, Pt. A, §2 (AMD).]

1-A. Filing of tax lien. Beginning August 1, 2017, if any tax imposed by this Title or any tax imposed by any other provision of law and authorized to be collected by the bureau is not paid when due and no further administrative or judicial review of the assessment is available pursuant to law, the amount of the assessment, including the tax, interest, penalties and costs, is a lien in favor of the assessor. The lien arises at the time the assessment is made and constitutes a lien upon all property, whether real or personal, owned by the person liable for the assessment at the time the lien arises or acquired by that person in the period after the lien arises until the expiration of the lien. The assessor may file in the registry of deeds of any county, with respect to real property, or in the office of the Secretary of State, with respect to property of a type for which a security interest may be perfected by a filing in such office under Title 11, Article 9‑A , a notice of lien specifying the amount of the tax, interest, penalties and costs due, the name and last known address of the person liable for the amount and, in the case of a tax imposed by this Title, the fact that the assessor has complied with all the provisions of this Title in the assessment of the tax. Filing of the lien by the assessor constitutes notice of lien for, and secures payment of, both the original assessment and all subsequent assessments of tax against the same person, until such time as the lien is released or otherwise discharged as provided for in this section. The lien imposed by this section is not valid against any mortgagee, pledgee, purchaser, judgment creditor or holder of a properly recorded security interest until notice of the lien has been filed by the assessor, with respect to real property, in the registry of deeds of the county where such property is located and, with respect to personal property, in the office in which a financing statement for such personal property is normally filed. Notwithstanding this subsection, a tax lien upon personal property does not extend to those types of personal property not subject to perfection of a security interest by means of the filing in the office of the Secretary of State. The lien is prior to any mortgage or security interest recorded, filed or otherwise perfected after the notice, other than a purchase-money security interest perfected in accordance with Title 11, Article 9‑A and except as provided in Part 2 . In the case of any mortgage or security interest properly recorded or filed prior to the notice of lien that secures future advances by the mortgagee or secured party, the lien is junior to all advances made within 45 days after filing of the notice of lien, or made without knowledge of the lien or pursuant to a commitment entered into without knowledge of the lien. Subject to the limitations in this section, the lien provided in this subsection has the same force, effect and priority as a judgment lien and continues for 10 years from the date of recording unless sooner released or otherwise discharged. The lien may, within the 10-year period, or within 10 years from the date of the last extension of the lien in the manner provided in this subsection, be extended by filing for record in the appropriate office a copy of the notice and, from the time of filing, that lien must be extended for 10 years unless sooner released or otherwise discharged. If the lien is extended within the 10-year period, or within 10 years from the date of the last extension of the lien as provided for in this subsection, the extended lien relates back to the date the lien was first filed. This subsection applies to assessments made on or after August 1, 2017. [PL 2017, c. 211, Pt. A, §3 (NEW).]

2. Release. The assessor shall issue to the taxpayer a certificate of release of the lien or release all or any portion of the property subject to any lien provided for in this Part or subordinate the lien to other liens if: A. The assessor finds that the liability for the amount demanded, together with costs, has been satisfied or has become unenforceable by reason of lapse of time; [PL 1997, c. 526, §10 (AMD).] B. A bond is furnished to the assessor with surety approved by the assessor in a sum sufficient to equal the amount demanded, together with costs, and conditioned upon payment of any judgment rendered in proceedings regularly instituted by the assessor to enforce collection of the bond at law or of any amount agreed upon in writing by the assessor to constitute the full amount of the liability; [PL 1997, c. 526, §10 (AMD).] C. The assessor determines at any time that the interest of this State in the property has no value; or [PL 1997, c. 526, §10 (AMD).] D. The assessor determines that the taxes are sufficiently secured by a lien on other property of the taxpayer or that the release or subordination of the lien will not endanger or jeopardize the collection of the taxes. [PL 1997, c. 526, §10 (AMD).] [PL 1997, c. 526, §10 (AMD).]

3. Enforcement. The lien provided for by subsection 1 or 1‑A may be enforced at any time after the tax liability with respect to which the lien arose becomes collectible under section 173, subsection 1 by a civil action brought by the Attorney General in the name of the State in the Superior Court of the county in which the property is located to subject any property, of whatever nature, in which the taxpayer has any right, title or interest, to the payment of such tax or liability. The court shall, after the parties have been duly notified of the action, proceed to adjudicate all matters involved in the action and finally determine the merits of all claims to and liens upon the property and, in all cases where a claim or interest of the State therein is established, may decree a sale of the property by the proper officer of the court and a distribution of the proceeds of such sale according to the findings of the court. If the property is sold to satisfy a lien held by the State, the State may bid at the sale such sum, not exceeding the amount of that lien plus expenses of sale, as the assessor directs. [PL 2017, c. 211, Pt. A, §4 (AMD).]

4. Recording fees part of tax liability. Fees paid by the assessor to registrars of deeds for recording notices of lien pursuant to subsection 1 or 1‑A and notices of release of a lien pursuant to subsection 2 may be added to the tax liability that gave rise to the lien and, in the case of a tax imposed by this Title, may be collected by all the methods provided for in chapter 7 . In the case of other obligations owed to the State and authorized to be collected by the bureau, the fees may be collected by any collection method authorized by this section or section 176‑A . [PL 2017, c. 211, Pt. A, §5 (AMD).]

5. Inheritance tax. Notwithstanding the other provisions of this Title, a lien for inheritance tax resulting from the operation of former section 3404 with regard to real property of a decedent who died prior to July 1, 1986 is released. [PL 2017, c. 16, §1 (NEW).]
36 M.R.S. § 3915 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3915
36 §3915. Hearings
Status: in_force

The board shall hold hearings at such times and places as it may determine, upon notice to the parties to the agreement, all of whom shall be entitled to be heard, to present evidence and to examine and cross-examine witnesses.
36 M.R.S. § 2857 — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2857
36 §2857. Returns
Status: in_force

1. Annual return. A mining company shall file, on or before the date the mining company's state income tax return is due to be filed, an annual return on a form specified by the assessor for each tax year. [PL 2025, c. 469, §34 (AMD); PL 2025, c. 469, §44 (AFF).]

2. Form and contents. The return must indicate: A. The tax due; [PL 1981, c. 711, §10 (NEW).] B. The estimated tax payments made; and [PL 2025, c. 469, §34 (AMD); PL 2025, c. 469, §44 (AFF).] C. [PL 2025, c. 469, §34 (RP); PL 2025, c. 469, §44 (AFF).] D. Information relating to gross proceeds or other relevant information as the assessor may require. [PL 2025, c. 469, §34 (AMD); PL 2025, c. 469, §44 (AFF).] [PL 2025, c. 469, §34 (AMD); PL 2025, c. 469, §44 (AFF).]

3. Payments. A mining company shall pay the tax due, less estimated tax payments, at the time its annual return is due without extensions. [PL 2025, c. 469, §34 (AMD); PL 2025, c. 469, §44 (AFF).]

4. Extensions. The assessor may grant a reasonable extension of time for filing a return, declaration, statement or other document or payment of tax or estimated tax required by this chapter on such terms and conditions as the assessor may require. An extension for filing a return, declaration, statement or other document under this chapter may not exceed 8 months, except that, when a mining company is granted an extension of time within which to file a federal income tax return for the tax year, an extension to file the mining company's return with respect to the tax imposed by this chapter is automatically granted for an equivalent period from the date prescribed for filing the return under this chapter plus 30 days. If an extension of time is granted for payment of an amount of tax under this chapter, the assessor may require the taxpayer to furnish a bond or other security in an amount not exceeding twice the amount for which the extension of time for payment is granted, on terms and conditions as the assessor may require. [PL 2025, c. 469, §34 (AMD); PL 2025, c. 469, §44 (AFF).]

5. Computation. In computing a mining company's tax, gross proceeds must be computed as if each mining property were a separate taxpayer. To the extent the mining property is located both in this State and in one or more other states or Canadian provinces, the gross proceeds must be allocated or apportioned in a reasonable manner between the proceeds derived from minerals mined in this State and the proceeds derived from minerals mined in the other jurisdictions. The assessor may distribute, apportion or allocate on a reasonable basis gross proceeds, deductions, credits or allowances between or among mining companies or mining properties, if such distribution, apportionment or allocation is necessary to prevent evasion of taxes imposed by this chapter, or to reasonably reflect the gross proceeds of any mining company from mining activity in the State. For purposes of this subsection, "mining property" has the same meaning as "property" as defined in Section 614 of the Code. [PL 2025, c. 469, §34 (AMD); PL 2025, c. 469, §44 (AFF).]

6. Requirement to file amended Maine returns. The requirement to file an amended Maine return is governed by this subsection. A. A taxpayer shall file an amended Maine return as required by this subsection when the taxpayer files an amended federal return affecting the taxpayer's liability under this chapter, the Internal Revenue Service changes or corrects any item affecting the taxpayer's liability under this chapter or for any reason there is a change or correction affecting the taxpayer's liability under this chapter. [PL 2025, c. 469, §34 (NEW); PL 2025, c. 469, §44 (AFF).] B. The amended Maine return required pursuant to paragraph A must be filed within 180 days from the final determination date of the change or correction or the filing of the amended federal return. For purposes of this paragraph, "final determination date" means, when the taxpayer files an amended federal return affecting the taxpayer's liability under this chapter, the date on which the earliest of the following events occurs with respect to a taxable year for federal income tax purposes: (1) The taxpayer has made payment of an additional income tax liability resulting from a federal audit, the taxpayer has not filed a petition for redetermination or claim for refund for the portions of the audit for which payment was made and the time for filing a petition for redetermination or refund claim has expired; (2) The taxpayer receives a refund from the United States Treasury that resulted from a federal audit; (3) The taxpayer signs federal Internal Revenue Service Form 870-AD or another Internal Revenue Service form consenting to a deficiency or accepting an overassessment; (4) The taxpayer's time for filing a petition for redetermination with the United States Tax Court expires; (5) The taxpayer and the Internal Revenue Service enter into a closing agreement; (6) A decision from the United States Tax Court, a United States District Court, a federal court of appeals, the United States Court of Federal Claims or the United States Supreme Court becomes final; and (7) The taxpayer files an amended return or similar report pursuant to the Code, Section 6225(c). [PL 2025, c. 469, §34 (NEW); PL 2025, c. 469, §44 (AFF).] C. The amended Maine return filed pursuant to this subsection must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous. If the taxpayer files an amended federal return, a copy of the amended federal return must be attached to the amended Maine return under this chapter. [PL 2025, c. 469, §34 (NEW); PL 2025, c. 469, §44 (AFF).] D. The assessor may require additional information to be filed with the amended Maine return filed pursuant to this subsection. The assessor may prescribe exceptions to the requirements of this subsection. [PL 2025, c. 469, §34 (NEW); PL 2025, c. 469, §44 (AFF).] [PL 2025, c. 469, §34 (NEW); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 6606 — ME Code / Title 36 / Part 9 / Chapter 914-C / Section 6606
36 §6606. Waiver of penalties or interest
Status: in_force

1. Short-term initiative. A taxpayer who participates in the short-term initiative and whose application is approved by the State Tax Assessor is entitled to a waiver by the assessor of 95% of the penalties otherwise due. [PL 2009, c. 571, Pt. HH, §1 (NEW).]

2. Five-year initiative. A taxpayer who participates in the 5-year initiative and whose application is approved by the assessor is entitled to a waiver by the assessor of 95% of the penalties and interest otherwise due. [PL 2009, c. 571, Pt. HH, §1 (NEW).]
36 M.R.S. § 6219 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6219
36 §6219. Outreach plan required
Status: in_force

The Bureau of Revenue Services shall develop and implement a plan of outreach to ensure that all eligible households are made aware of assistance available under the Maine Residents Property Tax Program and its successor, if any. [PL 1989, c. 534, Pt. A, §10 (NEW); PL 1997, c. 526, §14 (AMD).]
36 M.R.S. § 172 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 172
36 §172. Denial, suspension or revocation of license
Status: in_force

If any tax liability imposed under this Title that has become final, other than a liability for a tax imposed under Part 2 , remains unpaid in an amount exceeding $1,000 for a period greater than 15 days after the taxpayer has received notice of that finality by personal service or certified mail, and the taxpayer fails to cooperate with the bureau in establishing and remaining in compliance with a reasonable plan for liquidating that liability, the State Tax Assessor shall certify the liability and lack of cooperation: [PL 2019, c. 659, Pt. F, §2 (AMD).]

1. Liquor licensee. If the taxpayer is a liquor licensee, to the Department of Administrative and Financial Services, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's liquor license in accordance with Title 28‑A, section 707 and chapter 33 ; [PL 2019, c. 231, Pt. A, §2 (AMD).]

2. Motor vehicle dealer. If the taxpayer is a licensed motor vehicle dealer, to the Secretary of State, who shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's motor vehicle dealer license in accordance with Title 29‑A, section 903 ; or [PL 2019, c. 231, Pt. A, §3 (AMD).]

3. Adult use cannabis licensed establishment. If the taxpayer is a cannabis establishment, as defined in Title 28‑B, section 102‑A, subsection 10 , to the Department of Administrative and Financial Services, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's cannabis establishment license in accordance with Title 28‑B, chapter 1, subchapter 8 . [PL 2023, c. 679, Pt. C, §5 (AMD).]
36 M.R.S. § 1139 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1139
36 §1139. Enforcement
Status: in_force

A tax lien is created to secure the payment of the penalties provided in section 1138 . The lien may be enforced in the same manner and has the same effect as liens on real estate created by section 552 . [PL 2007, c. 466, Pt. A, §58 (NEW).]
36 M.R.S. § 2521-D — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2521-D
36 §2521-D. Limitation on credit or refund
Status: in_force

If a claim for credit or refund of an overpayment of any tax imposed by this chapter is filed by the taxpayer, the amount of the credit or refund may not exceed the portion of the tax that was paid within the 3 years immediately preceding the filing of the claim plus the period of any extension of time for filing the return. If a claim is not filed, any credit or refund allowed upon an audit of the taxpayer may not exceed the amount that would be allowable under this section if a claim had been filed by the taxpayer on the date the credit or refund is allowed upon the audit. [PL 2017, c. 375, Pt. B, §1 (NEW).]
36 M.R.S. § 5219-X — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-X
36 §5219-X. Biofuel commercial production and commercial use
Status: in_force

1. Definition. As used in this section, unless the context otherwise indicates, the term "biofuel" means any commercially produced liquid or gas used to propel motor vehicles or otherwise substitute for liquid or gaseous fuels that is derived from agricultural crops or residues or from forest products or byproducts, as distinct from petroleum or other fossil carbon sources. "Biofuel" includes, but is not limited to, ethanol, methanol derived from biomass, levulinic acid, biodiesel, pyrolysis oils from wood, hydrogen or methane from biomass, or combinations of any of the above that may be used to propel motor vehicles either alone or in blends with conventional gasoline or diesel fuels or that may be used in place of petroleum products in whole or in part to fire heating devices or any stationary power device. The biofuel must be offered for sale and income must be derived from the commercial production of biofuel. [PL 2005, c. 330, §3 (AMD); PL 2005, c. 330, §44 (AFF).]

2. Credit allowed. A taxpayer engaged in the production of biofuels in the State who has received certification under subsection 4 is allowed a credit against the tax imposed by this Part on income derived during the taxable year from the production of biofuel in the amount of 5¢ per gallon of liquid biofuel or gaseous biofuel with a BTU equivalent to that of one gallon of gasoline that replaces the use of petroleum or liquid fuels derived from other fossil carbon sources. In blends with petroleum or other nonbiofuels, the credit is allowed only on the portion of that blend that the biofuel constitutes. Biofuel for which the credit is allowed must meet state and federal regulatory requirements applicable to the nature and intended use of the fuel produced. [PL 2003, c. 698, §1 (NEW).]

3. Limitations. A person entitled to a credit under this section for any taxable year may carry over and apply the portion of any unused credits to the tax liability on income derived from the production of biofuel for any one or more of the next succeeding 10 taxable years. The credit allowed, including carryovers, may not reduce the tax otherwise due under this Part to less than zero. [PL 2007, c. 426, §1 (AMD).]

4. Certification. A taxpayer engaged in the production of biofuels who is claiming a credit under subsection 2 shall provide information to the Commissioner of Environmental Protection regarding the biofuel being produced, including the quantity of biofuel products, the type of forest or agricultural product being utilized, the nature and composition of the biofuel being produced, the proportion and composition of any nonbiofuel with which the biofuel is blended, the BTU equivalent of the biofuel as compared to the BTU value of one gallon of gasoline and the type of application for which it is intended to be used. Upon review of the information, the Commissioner of Environmental Protection shall provide the taxpayer with a letter of certification stating that the biofuel produced during the taxable year is eligible for a tax credit under this section and stating the number of gallons of biofuel produced during the taxable year. [PL 2005, c. 330, §3 (AMD); PL 2005, c. 330, §44 (AFF).]

5. Application. This section applies to tax years beginning on or after January 1, 2004. Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 3 , the tax credit allowed under this section does not apply to tax years beginning on or after January 1, 2016 and before January 1, 2021. [PL 2019, c. 628, §2 (AMD).]

6. Reporting. A taxpayer allowed a credit under subsection 2 shall report to the Department of Economic and Community Development, for each tax credit awarded, the dollar amount of the tax credit, the number of direct manufacturing jobs created and the dollar amount of capital investment in manufacturing. [PL 2021, c. 181, Pt. A, §12 (NEW).]
36 M.R.S. § 6584 — ME Code / Title 36 / Part 9 / Chapter 914-A / Section 6584
36 §6584. Program return
Status: in_force

The State Tax Assessor shall prepare and make available special use tax returns for taxpayers who wish to participate in the program. The return must be signed by the taxpayer under penalty of perjury. The return and associated program guidelines prepared by the assessor are not rules within the meaning of that term in the Maine Administrative Procedure Act. The assessor shall deny any special use tax return that is inconsistent with the provisions of this chapter or that is filed after the conclusion of the program period. [PL 2005, c. 519, Pt. TT, §1 (NEW).]
36 M.R.S. § 752 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 752
36 §752. Payment
Status: in_force

On or before the first day of September in each year, the Treasurer of State shall issue a warrant to the treasurer of each municipality requiring the municipal treasurer to transmit and pay to the Treasurer of State, on or before the time fixed by law, that municipality's proportion of the state tax for the current year. Warrants for county taxes must be issued by the county treasurers in the same manner with proper changes. [PL 2025, c. 113, Pt. D, §25 (AMD).]
36 M.R.S. § 4403-A — ME Code / Title 36 / Part 7 / Chapter 704 / Section 4403-A
36 §4403-A. Exemptions from the tobacco tax
Status: in_force

1. Exempt items. The tax imposed on tobacco products does not apply to the following products: A. Products that are subject to the tax provided by chapter 703 ; or [PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. Drugs, devices or combination products authorized for sale by the United States Department of Health and Human Services, Food and Drug Administration, as those terms are defined in the Federal Food, Drug and Cosmetic Act. [PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] [PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

2. Tobacco products containing cannabis. The tax imposed on tobacco products does not apply to the sale of an electronic smoking device or other tobacco product containing adult use cannabis subject to tax under chapter 723 or an electronic smoking device or other tobacco product containing cannabis or cannabis products subject to control under Title 22, chapter 558‑C . [PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

3. Exportation. The tax imposed on tobacco products does not apply to those products exported from this State or to any tobacco products that under laws of the United States may not be subject to taxation by this State. [PL 2023, c. 441, Pt. E, §20 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
36 M.R.S. § 189 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 189
36 §189. Taxes as additional
Status: in_force

Unless otherwise specifically provided, any tax imposed under this Title shall be in addition to all other taxes legally imposed upon the subject of the tax by any other law of the State now or hereafter in force. [PL 1981, c. 364, §17 (NEW).]
36 M.R.S. § 4602 — ME Code / Title 36 / Part 7 / Chapter 710 / Section 4602
36 §4602. Definitions
Status: in_force

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1985, c. 753, §§14, 15 (NEW).]

1. Board. "Board" means the Maine Potato Board. [PL 1985, c. 753, §§14, 15 (NEW).]

2. Dealer. "Dealer" means any person, defined as a dealer under Title 7, section 1012 , who is licensed as a dealer under Title 7, section 1015 . [PL 1985, c. 753, §§14, 15 (NEW).]

3. District. "District" means each one of the geographical divisions of the State as follows: A. District 1: Connor, Cyr Plantation, Eagle Lake, Fort Kent, Fort Kent Mills, Frenchville, Grand Isle, Hamlin, Keegan, Lille, Madawaska, New Canada, New Sweden, Perham, Sinclair, Soldier Pond, St. Agatha, St. David, St. Francis, St. John, Stockholm, TR 17, Van Buren, Wallagrass, Westmanland, Woodland and Winterville; [PL 2019, c. 6, §1 (AMD).] B. District 2: Ashland, Caribou, Castle Hill, Caswell, Chapman, Crouseville, Easton, Fort Fairfield, Garfield Plantation, Limestone, Mapleton, Nashville Plantation, Portage Lake, Presque Isle, Wade and Washburn; and [PL 2019, c. 6, §1 (AMD).] C. District 3: All municipalities and townships in the State not included in Districts 1 and 2. [PL 2019, c. 6, §1 (AMD).] D. [PL 2019, c. 6, §2 (RP).] E. [PL 2019, c. 6, §3 (RP).] F. [PL 2001, c. 164, §2 (RP).] G. [PL 2001, c. 164, §2 (RP).] [PL 2019, c. 6, §§1-3 (AMD).]

4. Potatoes. "Potatoes" means and includes all potatoes, whether graded or ungraded, including all potatoes sold for processing into food or animal feed. [PL 2005, c. 176, §1 (AMD).]

5. Processing grower. "Processing grower" means any grower of potatoes destined for sale to a processor. [PL 1985, c. 753, §§14, 15 (NEW).]

6. Processor. "Processor" means any person, defined as a processor under Title 7, section 1012 , who is licensed as a processor under Title 7, section 1015 . [PL 1985, c. 753, §§14, 15 (NEW).]

7. Seed grower. "Seed grower" means any grower of potatoes destined for sale as seed. [PL 1985, c. 753, §§14, 15 (NEW).]

8. Shipment. "Shipment" shall be deemed to take place when potatoes are located within the State in a car, boat, truck or other conveyance in which potatoes are to be transported. [PL 1985, c. 753, §§14, 15 (NEW).]

9. Shipper. "Shipper" means any person engaged in the business of any of the following: A. Agent or broker, by selling or distributing potatoes in commerce for or on behalf of growers or others, or by negotiating sales of potatoes in commerce for or on behalf of the seller or the purchaser, respectively; [PL 1985, c. 753, §§14, 15 (NEW).] B. Dealer; [PL 1985, c. 753, §§14, 15 (NEW).] C. Processor; [PL 1985, c. 753, §§14, 15 (NEW).] D. Grower, only when selling potatoes to anyone other than the parties set forth in paragraph A , B or C . [PL 1985, c. 753, §§14, 15 (NEW).] [PL 1985, c. 753, §§14, 15 (NEW).]

10. Tablestock grower. "Tablestock grower" means any grower of potatoes destined for fresh market sale. [PL 1985, c. 753, §§14, 15 (NEW).]
36 M.R.S. § 271 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 271
36 §271. State Board of Property Tax Review
Status: in_force

1. Organization; meetings. The State Board of Property Tax Review, as established by Title 5, section 12004‑B, subsection 6 , consists of 15 members appointed by the Governor for terms of 3 years. Vacancies on the board must be filled for the remainder of the unexpired term. The membership must be equally divided among attorneys, real estate brokers or appraisers, engineers, assessors who have a current certificate of eligibility from the State Tax Assessor under section 311 , except assessors employed by the bureau, and public members. Beginning August 1, 2018, at least one vacancy in the term of a public member or a position open as the result of an expired term of a public member must be filled by a member of the public with expertise in taxation, finance or property valuation matters. The board shall annually elect a chair and secretary. The secretary need not be chosen from the members of the board. [PL 2017, c. 367, §1 (AMD).]

2. Powers and duties. The board shall have the following powers and duties: A. Hear and determine appeals according to the following provisions of law: (1) The tree growth tax law, chapter 105, subchapter 2‑A ; (2) The farm and open space law, chapter 105, subchapter 10 ; (3) As provided in section 843 ; (4) As provided in section 844 ; (5) Section 272 ; (7) The current use valuation of certain working waterfront land law, chapter 105, subchapter 10‑A ; and (8) Section 209 ; [PL 2025, c. 469, §6 (AMD); PL 2025, c. 469, §44 (AFF).] B. Raise or lower assessments to conform to the law; [PL 1985, c. 764, §8 (NEW).] C. Promulgate rules in accordance with the Maine Administrative Procedure Act, Title 5, chapter 375 , governing procedures before the board; [PL 2009, c. 571, Pt. WWW, §1 (AMD).] D. Administer oaths, take testimony, hold hearings, summon witnesses and subpoena records, files and documents it considers necessary for carrying out its responsibilities; and [PL 2009, c. 571, Pt. WWW, §2 (AMD).] E. Charge fees for filing a petition for appeal with the board pursuant to subsection 10 . [PL 2009, c. 571, Pt. WWW, §3 (NEW).] [PL 2025, c. 469, §6 (AMD); PL 2025, c. 469, §44 (AFF).]

3. Procedures. Appeals to the board must be commenced by filing a petition for appeal with the board and paying the appropriate filing fee if required pursuant to subsection 10 . A copy of the petition must be mailed to the State Tax Assessor and to the assessor of the municipality where the property subject to appeal is located. [PL 2009, c. 571, Pt. WWW, §4 (AMD).]

3-A. Filing. Petitions for appeal, filing fees and all other papers required or permitted to be filed with the board must be filed with the secretary of the board. Filing with the secretary may be accomplished by delivery to the office of the board or by mail addressed to the secretary of the board. All papers to be filed that are transmitted by the United States Postal Service are deemed filed on the day the papers are deposited in the mail as provided in section 153 . The secretary of the board shall place a petition for appeal that is filed without payment of the filing fee on the docket and shall notify the petitioner that the appeal will not be processed further without payment. Municipal appeals under section 272 are specifically exempted from the filing fee requirement. [PL 2009, c. 571, Pt. WWW, §5 (AMD).]

4. Services. The board may request the advice and services of any assessor or appraiser holding a valid certificate from the Bureau of Revenue Services and other persons as it considers advisable. An assessor or appraiser may not sit with the board concerning any property that the assessor or appraiser has previously appraised or assessed. [PL 2025, c. 113, Pt. D, §1 (AMD).]

5. Hearings. Upon receipt of an appeal, the chair of the board shall determine whether the appeal is within the jurisdiction of the board. If the board does not have jurisdictional authority to hear the appeal, the chair shall notify all parties in writing within 10 days of making the determination. Either party may appeal to the board a decision of the chair relating to jurisdictional issues within 30 days after receiving written notice of that decision by filing a request with the board to have that decision reviewed by the board. If the board does have jurisdiction over the appeal or if either party appeals the determination that the board lacks jurisdiction, the chair shall select from the list of board members 5 persons to hear the appeal or jurisdictional issue and shall notify all parties of the time and place of the hearing. The selection of members for an appeal hearing or appeal of a jurisdictional issue is based upon availability, geographic convenience and area of expertise. Three of the 5 members constitute a quorum. [PL 1995, c. 262, §1 (AMD).]

5-A. Mediation. For appeals pursuant to section 843 or 844 , if the board determines that the appeal is within the jurisdiction of the board and all rights to appeal the determination of jurisdiction have expired, within 120 days after filing a petition for appeal, the assessor or assessors, chief assessor of a primary assessing area or State Tax Assessor in the case of the unorganized territory and the taxpayer shall retain the services of a mutually agreed-upon mediator knowledgeable in taxation, valuation matters or conflict resolution, unless otherwise excused by the chair of the board. The cost of mediation must be shared equally between the municipality, or the State Tax Assessor in the case of the unorganized territory, and the taxpayer. Unless the parties have been excused by the chair of the board from mediation, the board may not schedule a hearing until after it is notified by the parties that mediation has been completed. Upon the completion of mediation, the parties must notify the board in writing stating whether further board action is necessary. [PL 2017, c. 367, §2 (NEW).]

6. Compensation. Board members serving on an appeal panel shall be compensated according to Title 5, chapter 379 . [PL 1985, c. 764, §8 (NEW).]

7. Appeal. Decisions of the board may be appealed pursuant to the Maine Administrative Procedure Act, Title 5, chapter 375 . [PL 1985, c. 764, §8 (NEW).]

8. Transition provision. [PL 2009, c. 434, §13 (RP).]

9. Property Tax Review Board Fund; funding. The Property Tax Review Board Fund is established to assist in funding the activities of the board pursuant to this subchapter. Any balance in the fund does not lapse but is carried forward to be expended for the same purposes in succeeding fiscal years. Filing fees collected pursuant to this section must be deposited in the fund, which is administered by the board. The funds must supplement and not supplant General Fund appropriations. [PL 2009, c. 571, Pt. WWW, §6 (NEW).]

10. Filing fees. The following fees are required for filing petitions for appeal with the board. A. The filing fee for a petition for an appeal of current use valuation under the tree growth tax law, chapter 105, subchapter 2‑A , the farm and open space tax law, chapter 105, subchapter 10 or the working waterfront land law, chapter 105, subchapter 10‑A is $75. [PL 2025, c. 469, §7 (AMD); PL 2025, c. 469, §44 (AFF).] B. The filing fee for a petition for an appeal relating to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater pursuant to sections 273 , 843 and 844 is $150. [PL 2009, c. 571, Pt. WWW, §7 (NEW).] [PL 2025, c. 469, §7 (AMD); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 176-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 176-A
36 §176-A. Levy upon property
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Delinquent," when used to refer to a tax imposed by this Title, means a tax liability reported by a taxpayer or a tax assessed by the assessor that is not paid by its due date and to which no further administrative or judicial review is available pursuant to section 151 . "Delinquent" may also refer to any other obligation owed to the State and authorized to be collected by the bureau or to a taxpayer liable for delinquent taxes. [PL 1997, c. 526, §11 (AMD).] B. "Levy" means an administrative power to collect delinquent taxes through the means prescribed by this section, or the exercise of that power. The power to levy includes the power of distraint by any lawful means, the power to sell the property and the power to release the levy when it is no longer necessary or appropriate to further the process of collecting delinquent taxes. Exercise of the levy power creates a lien and makes the assessor a judgment creditor. Except with respect to intangible personal property, a levy extends only to property possessed and obligations existing at the time the levy is made. A levy with respect to intangible personal property has the effect set forth in subsection 2, paragraph E . [PL 1989, c. 880, Pt. E, §3 (NEW).] B-1. "Notice" means written notification served personally or sent by certified mail, except with respect to notice to a person who has consented in writing to some other means of notification. [PL 2011, c. 380, Pt. J, §9 (NEW).] C. "Property" means any right, title and interest held in property by a delinquent taxpayer, whether real or personal, tangible or intangible, located within this State. [PL 1989, c. 880, Pt. E, §3 (NEW).] D. [PL 2011, c. 380, Pt. J, §10 (RP).] [PL 2011, c. 380, Pt. J, §§9, 10 (AMD).]

2. Levy upon property for payment of delinquent tax. The procedure for the levy upon property for payment of delinquent tax is as follows. A. [PL 2001, c. 583, §5 (RP).] B. If a person liable to pay any delinquent tax neglects or refuses to pay that tax within 10 days after receipt of notice pursuant to section 171 , the State Tax Assessor may collect the tax and an additional amount sufficient to cover the expenses of the levy, by levy upon all property belonging to that person except as provided in subsection 5 . If the assessor makes a determination of jeopardy pursuant to section 145 , having given notice of that determination and made demand for immediate payment of that tax, the assessor may proceed immediately without regard to the 10-day period provided in section 171 to collect by levy the tax and an additional amount sufficient to cover the expenses of the levy. [PL 2009, c. 434, §8 (AMD).] C. If any property upon which levy has been made is not sufficient to satisfy the claim of the State, the assessor may, thereafter and as often as necessary, proceed to levy upon any other property of the person against whom the claim exists liable to levy until the amount due together with all expenses is fully paid. [PL 2001, c. 583, §5 (AMD).] D. The assessor shall promptly release a levy made pursuant to this section when the liability giving rise to the levy is satisfied or becomes unenforceable due to lapse of time and shall then promptly notify the person upon whom the levy is made that the levy has been released. [PL 2001, c. 583, §5 (AMD).] E. The effect of a levy on salary or wages payable to or received by a taxpayer is continuous from the date the levy is first made until the liability giving rise to the levy is satisfied. Except as otherwise provided by this paragraph, a levy on any other intangible personal property or rights to intangible personal property remains in effect until one year after the date that notice of levy under subsection 3, paragraph A is received by the person in possession of or liable to the taxpayer with respect to intangible personal property, including property that is first possessed or liabilities that arise after the date of receipt of the notice of levy. In the case of a levy upon property held by a financial institution described in subsection 3, paragraph A , the levy extends only to accounts in existence on the date the notice of levy is received by the financial institution, but includes deposits made or collected in those accounts after the notice of levy is received. A levy on intangible personal property or rights to intangible personal property, ownership of which is disputed on the date that notice the levy is received, remains in effect until one year after the dispute is resolved. [PL 2011, c. 380, Pt. J, §11 (AMD).] [PL 2011, c. 380, Pt. J, §11 (AMD).]

3. Surrender of property or discharge of obligation; exceptions; personal liability; penalty. A surrender of property or discharge of obligation is governed by this subsection. A. Except as otherwise provided in paragraph B , any person who is in possession of, or obligated with respect to, property or rights to property subject to levy upon which a levy has been made shall, upon demand of the assessor, surrender the property or rights or discharge the obligation to the assessor within 21 days after receipt of the notice of levy, except that part of the property or rights that is, at the time of the demand, subject to an attachment or execution under judicial process. It is a defense to the liability imposed by this subsection that the person who fails to comply with the terms of a notice of levy or that person's bailor has a valid claim against the delinquent taxpayer that accrued prior to receipt of the notice of levy or a valid security interest or lien upon the property of the taxpayer that was perfected prior to receipt of the notice of levy; but this defense is available only to the extent of that claim, security interest or lien. Any financial institution chartered under state or federal law, including, but not limited to, trust companies, savings banks, savings and loan associations, national banks and credit unions, shall surrender to the assessor any deposits, including any interest in the financial institution that would otherwise be required to be surrendered under this subsection only after 21 days after receipt of the notice of levy, but not later than 30 days after receipt of the notice of levy. Except as provided in subsection 5, paragraph D , with respect to a levy on salary or wages, any person in possession of, or obligated with respect to, property subject to a continuing levy against intangible personal property, which property is first possessed or which obligation first arises subsequent to receipt of a notice of levy by that person, shall, upon demand of the assessor, surrender the property or rights, or discharge the obligation to the assessor within 30 days after the property is first possessed or the obligation first arises. [PL 2011, c. 380, Pt. J, §12 (AMD).] B. A levy with respect to a life insurance or endowment contract is governed by this paragraph. (1) A levy on an organization with respect to a life insurance or endowment contract issued by that organization, without necessity for the surrender of the contract document, constitutes a demand by the assessor for payment of the amount described in subparagraph (2) and the exercise of the right of the person against whom the tax is assessed to the advance of that amount. The organization shall pay over the amount no later than 90 days after receipt of the notice of levy. Notice must include a certification by the assessor that a copy of the notice has been mailed to the person against whom the tax is assessed at that person's last known address. (2) A levy under this paragraph is deemed to be satisfied if the organization pays over to the assessor the amount that the organization could have advanced to the person against whom the tax is assessed on the date prescribed in subparagraph (1) for the satisfaction of the levy, increased by the amount of any advance, including contractual interest, made to the person on or after the date the organization received notice or otherwise had knowledge of the existence of the lien with respect to which the levy is made, other than an advance, including contractual interest, made automatically to maintain the contract in force under an agreement entered into before the organization received such notice or had such knowledge. (3) The satisfaction of a levy under subparagraph (2) is without prejudice to any civil action for the enforcement of any lien imposed by section 175‑A with respect to the contract. [PL 2011, c. 380, Pt. J, §12 (AMD).] C. Any person who fails or refuses to surrender any property or rights to property, subject to levy, upon demand by the assessor: (1) Is liable in person and estate to the State in a sum equal to the value of the property not so surrendered, but not exceeding the amount of taxes for the collection of which the levy has been made, together with costs and interest at the rate determined pursuant to section 186 on the sum from the date of the levy. Any amount, other than costs, recovered under this paragraph must be credited against the tax liability for the collection of which the levy was made; and (2) Without reasonable cause, is liable for a penalty equal to 50% of the amount recoverable under subparagraph (1). A part of the penalty may not be credited against the tax liability for the collection of which the levy was made. The assessor may collect the liability established by this paragraph by assessment and collection in the manner described in this Part. [PL 2011, c. 380, Pt. J, §12 (AMD).] D. Any person in possession of, or obligated with respect to, property subject to levy upon which a levy has been made, who, upon demand by the assessor, surrenders that property or rights to that property, or discharges the obligation to the assessor, or who pays a liability under paragraph C , subparagraph (1) is discharged from any obligation or liability to the delinquent taxpayer with respect to the property arising from the surrender or payment. In the case of a levy satisfied pursuant to paragraph B , the organization is discharged from any obligation or liability to any beneficiary arising from the surrender or payment. [PL 1989, c. 880, Pt. E, §3 (NEW).] [PL 2011, c. 380, Pt. J, §12 (AMD).]

4. Books or records relating to property subject to levy. If a levy has been made or is about to be made on any property, any person having custody or control of any books or records containing evidence or statements relating to the property subject to levy shall, upon demand of the assessor, exhibit those books and records to the assessor. Failure to comply with such an order is a Class E crime. [PL 1989, c. 880, Pt. E, §3 (NEW).]

5. Exempt property. This subsection governs property exempt from levy. A. The following property is exempt from levy: (1) Items of wearing apparel and school books necessary for the taxpayer or the members of the taxpayer's family; (2) If the taxpayer is the head of a family, the fuel, provisions, furniture and personal effects in the taxpayer's household, arms for personal use, livestock and poultry of the taxpayer, the total value of which does not exceed $1,500; (3) Books and tools necessary for the trade, business or profession of the taxpayer, the value of which, in the aggregate, does not exceed $1,000; (4) Any amount payable to the taxpayer with respect to the taxpayer's unemployment, including any portion payable with respect to dependents, under an unemployment compensation law of the United States or any state; (5) Mail, addressed to any person, that has not been delivered to the addressee; (6) Annuity or pension payments under the federal Railroad Retirement Act of 1974, 45 United States Code, Chapter 9, Subchapter IV, benefits under the federal Railroad Unemployment Insurance Act, 45 United States Code, Chapter 11, special pension payments received by a person whose name has been entered on the Army, Navy, Air Force and Coast Guard Medal of Honor Roll, 38 United States Code, Chapter 15, Subchapter IV and annuities based on retired or retainer pay under 10 United States Code, Chapter 73 (1982); (7) If the taxpayer is required by judgment of a court of competent jurisdiction, entered prior to the date of levy, to contribute to the support of minor children, as much of the taxpayer's salary, wages or other income as is necessary to comply with that judgment; (8) Any amount payable to or received by a taxpayer as wages or salary for personal services, during any period, to the extent that the total of the amounts payable to or received by the taxpayer during that period does not exceed the applicable exempt amount determined under paragraph D ; and (9) The principal residence of the taxpayer, unless the assessor has made a determination of jeopardy pursuant to section 145 or the assessor personally approves in writing the levy of that property. [PL 2009, c. 434, §9 (AMD).] B. The officer seizing property of the type described in paragraph A shall appraise and set aside to the owner the amount of the property declared to be exempt. If the taxpayer objects at the time of the seizure to the valuation fixed by the officer making the seizure, the assessor shall summon 3 disinterested individuals who shall make the valuation. [PL 1989, c. 880, Pt. E, §3 (NEW).] C. Notwithstanding any other law, no property or rights to property are exempt from levy other than the property specifically made exempt by paragraph A . [PL 1989, c. 880, Pt. E, §3 (NEW).] D. A levy upon salary and wages must specify the amount of percentage to be surrendered and delivered to the assessor by the taxpayer's employer for each pay period, consistent with the provisions of this paragraph. Salaries and wages are exempt from levy to the extent of 75% of the taxpayer's disposable earnings for any pay period, or an amount equal to the federal minimum hourly wage multiplied by 30, multiplied by the number of weeks in the pay period, whichever is less. A levy on salaries and wages is continuous from the date on which the notice of levy is received until the delinquency is discharged and applies to all pay periods commencing after that date. The assessor shall notify the taxpayer's employer as soon as practicable upon discharge of the delinquency that the levy has been discontinued. [PL 2011, c. 380, Pt. J, §13 (AMD).] [PL 2011, c. 380, Pt. J, §13 (AMD).]

6. Seizure of property; notice; sale. Seizure, notice of seizure and sale of seized property are governed by this subsection. A. As soon as practicable after seizure of property, the assessor shall give notice to the owner of the property, or, in the case of personal property, the possessor of the property, or leave notice at the owner's or possessor's usual place of abode or business, if any, within the State. If the owner or possessor cannot be readily located, or has no dwelling or place of business within the State, the notice may be sent by first-class mail. In the case of real property, the notice must be filed in the registry of deeds in the county where the property is located. The notice must specify the sum demanded and contain: (1) In the case of personal property, an account of the property seized; and (2) In the case of real property, a description with reasonable certainty of the property seized. In the case of levy on a motor vehicle that is the subject of a Certificate of Title issued by the Secretary of State, a copy of the notice must be filed with the Secretary of State, who shall note the levy in the records of ownership of the motor vehicle in question. In the case of levy on that type of personal property, a security interest in which may be perfected by filing in the office of the Secretary of State, a copy of the notice must be filed in the office of the Secretary of State, who shall file the notice of levy as a financing statement. [PL 2011, c. 380, Pt. J, §14 (AMD).] B. The assessor, as soon as practicable after the seizure of property, shall cause a notice to be published in a newspaper of general circulation within the county where the seizure is made, or, if there is no such newspaper, post the notice at the city or town hall nearest the place where the seizure is made and in at least 2 other public places. In the case of real property, the notice must be sent by certified mail to all persons holding an interest of record, including, without limitation, recorded leases and security interest of all types, in the property as reflected at the time the notice of levy is recorded by the indices of the registry of deeds in the county where the property is located. In the case of a motor vehicle subject to a certificate of title issued by the Secretary of State, notice must be sent by certified mail to all persons holding a security interest of record in the motor vehicle as set forth in the records of the Secretary of State. In the case of personal property that is the subject of a security interest perfected by filing in the office of the Secretary of State, notice must be sent by certified mail to all secured parties claiming an interest in the property seized as reflected at the time the notice of levy is recorded in the records maintained by the Secretary of State pursuant to Title 11 . The notice must specify the property to be sold, subject to the liabilities of prior encumbrances, if any, and the time, place, manner and conditions of the sale. If levy is made without regard to the 10-day period provided in section 171 , public notice of sale of the property seized may not be made within the 10-day period unless subsection 7 applies. It is a Class E crime to intentionally remove or deface the posted notice of sale prior to the scheduled sale date, unless the property has been redeemed or the sale is for some other reason canceled. The assessor or any law enforcement officer may enter onto the land if necessary to carry out the purposes of this section. [PL 2011, c. 380, Pt. J, §15 (AMD).] C. If any property liable to levy is not divisible to enable the assessor by sale of a part of the property to raise the whole amount of the tax and expenses, the whole property must be sold. [PL 1989, c. 880, Pt. E, §3 (NEW).] D. The time of sale may be not less than 10 days nor more than 40 days from the time of giving notice under paragraph B. The sale may be adjourned from time to time but adjournments may not be for a period to exceed a total of 30 days. Notice of any adjournments of the sale must be posted in the public places within the county where the notice prescribed in paragraph B was posted. [PL 1989, c. 880, Pt. E, §3 (NEW).] E. Before the sale, the assessor shall determine a minimum price for which the property must be sold. If no person offers the amount of the minimum price for the property, the property is declared to be purchased at that price for the State; otherwise the property is declared to be sold to the highest bidder. In determining the minimum price, the assessor shall take into account the expense of making the levy and sale. (1) The assessor may by rule prescribe the manner and other conditions of the sale of property seized by levy or purchased by the sale. (2) If payment in full is required at the time of acceptance of a bid and is not paid at that time, the assessor shall forthwith proceed to again sell the property in the manner provided in this subsection. If the conditions of the sale permit part of the payment to be deferred, and if a deferred part is not paid within the prescribed period: (a) Suit may be instituted against the purchaser for the purchase price or the part of the price that has not been paid, together with interest from the date of the sale; or (b) In the discretion of the assessor, the sale may be declared by the assessor to be void for failure to make full payment of the purchase price and the property may again be advertised and sold as provided in this subsection. In the event of a readvertisement and sale, any new purchaser receives the property, or rights to the property, free and clear of any claim or right to the former defaulting purchaser, of any nature whatsoever, and the amount paid on the bid price by the defaulting purchaser is forfeited. (3) Only the right, title and interest of the delinquent taxpayer in and to the property seized may be offered for sale, and the interest must be offered subject to any prior outstanding mortgage, encumbrances, or other liens in favor of 3rd parties that are valid as against the delinquent taxpayer and are superior to the lien of the State. All seized properties must be offered for sale "as is" and "where is" and without recourse against the State. No guarantee or warranty, express or implied, may be made by the officer offering the property for sale, as to the validity of title, quality, quantity, weight, size or condition of any of the property or its fitness for any use or purpose. No claim may be considered for allowance or adjustment or for recision of the sale based upon failure of the property to conform with any representation, express or implied. [PL 1989, c. 880, Pt. E, §3 (NEW).] [PL 2011, c. 380, Pt. J, §§14, 15 (AMD).]

7. Disposition of hard to keep property; notice to owner; public sale. If the assessor determines that any property seized is liable to perish or become greatly reduced in price or value by keeping, or that the property cannot be kept without great expense, the assessor shall appraise the value of the property and, if the owner of the property can be readily found, shall give the owner notice of determination of the appraised value of the property. The property must be returned to the owner if within such time as may be specified in the notice the owner either pays to the assessor an amount equal to the appraised value, or gives bond in such form with such sureties, and in such amount as the assessor prescribes, to pay the appraised amount at such time as the assessor determines to be appropriate in the circumstances. If the owner does not pay the amount or furnish bond in accordance with this section, the assessor shall, as soon as practicable, make public sale of the property in accordance with any rules prescribed by the assessor. [PL 1989, c. 880, Pt. E, §3 (NEW).]

8. Junior encumbrances; priority of encumbrances. Priority of encumbrances is governed by this subsection. A. A deed to real property executed pursuant to subsection 11 discharges the property from all liens and encumbrances over which the levy had priority. [PL 1989, c. 880, Pt. E, §3 (NEW).] B. The filing of the notice of levy provided in subsection 6, paragraph A perfects the lien of the State created under subsection 1, paragraph B with respect to the types of property covered by such a filing under subsection 6, paragraph A . A levy and lien not covered by the filing provisions of subsection 6, paragraph A is perfected by possession by the assessor or by demand upon a 3rd party holding the property under subsection 3, paragraphs A or B , whichever occurs first. The priority of the lien perfected by a filing under subsection 6, paragraph A is determined pursuant to section 175‑A as if the notice of levy had been filed as a notice of lien. The lien of any other levy has priority over any interest that is perfected after the lien of the State is perfected by possession or demand. [PL 1989, c. 880, Pt. E, §3 (NEW).] [PL 1989, c. 880, Pt. E, §3 (NEW).]

9. Redemption of property. A right of redemption exists according to this subsection. A. Any person whose property has been levied upon and any person having a valid lien upon such property has the right to pay the amount due, together with the expenses of the proceeding, if any, to the assessor at any time prior to the sale of the property. Upon payment, the assessor shall restore the property to the taxpayer, and all further proceedings in connection with the levy must cease from the time of that payment. [PL 1989, c. 880, Pt. E, §3 (NEW).] B. The owners of any property sold as provided in subsection 6 , their heirs, executors or administrators, or any person having any interest in or lien on the sold property, or any person in their behalf, are permitted to redeem the property sold at any time within 90 days after the sale of the property. The property may be redeemed upon payment to the assessor, for the use of the purchaser, or the heirs or assigns of the purchaser, of the amount paid by the purchaser and interest on that amount at the rate of interest established pursuant to section 186 , together with the expenses of the proceeding. [PL 1993, c. 395, §4 (AMD).] [PL 1993, c. 395, §4 (AMD).]

10. Certificates of sale; execution of deeds. The assessor shall give the purchaser of property, sold as provided in subsection 6 , a certificate of sale upon payment in full of the purchase price. In the case of real property, the certificate must set forth the real property purchased, for whose taxes the property was sold, the name of the purchaser and the price paid for the property. A. In the case of any real property sold as provided in subsection 6 and not redeemed in the manner and within the time provided in subsection 9 , the assessor shall execute to the purchaser of the real property, upon surrender of the certificate of sale by the purchaser, a deed of the real property stating the facts set forth in the certificate. [PL 1989, c. 880, Pt. E, §3 (NEW).] B. If real property is declared purchased by the State at a sale pursuant to subsection 6 , the assessor shall, at the proper time, execute a deed for the property, and without delay cause the deed to be duly recorded in the proper registry of deeds. [PL 1989, c. 880, Pt. E, §3 (NEW).] [PL 1989, c. 880, Pt. E, §3 (NEW).]

11. Effect of certificates of sale and deeds. Certificates of sale and deeds have the following effects. A. In cases of sale of property, other than real property, pursuant to subsections 6 and 7 , the certificate of sale: (1) Is prima facie evidence of the right of the assessor to make the sale and conclusive evidence of the regularity of proceedings in making the sale; (2) Transfers to the purchaser of all right, title and interest of the delinquent party in and to the property sold subject to the applicable redemption period and subject to all senior liens determined under subsection 8, paragraph B . In the case of personal property, the assessor shall provide a final validation stamp following the expiration of the redemption period if the property is not redeemed; (3) If the property consists of stocks, constitutes notice, when received, to any corporation, company or association of the transfer, and gives authority to the corporation, company or association to record the transfer in the same manner as if the stocks were transferred or assigned by the party holding them in lieu of any original or prior certificate, which is void, whether or not the certificate is canceled; (4) If the subject of sale is securities or other evidences of debt, constitutes a valid receipt to the person holding the securities or evidences of debt, against any person holding or claiming to hold possession of the securities or other evidences of debt; and (5) If the property consists of a motor vehicle, constitutes notice, when received, to the Secretary of State, or to any public official charged with the registration of title to motor vehicles in any other state, of the transfer and gives authority to the Secretary of State or other official to record the transfer in the same manner as if the certificate of title to the motor vehicle were transferred or assigned by the party holding the certificate in lieu of any original or prior certificate, which is void, whether or not the certificate is canceled. [PL 1989, c. 880, Pt. E, §3 (NEW).] B. In the case of the sale of real property pursuant to subsection 6 , the deed of sale given pursuant to subsection 10, paragraph A , is prima facie evidence of the facts stated in the deed. If the proceedings of the assessor are substantially in accordance with the law, the deed operates as a conveyance of all the right, title and interest the delinquent party had in the real property sold at the time the lien of the State attached to the property, subject to all senior liens determined under subsection 8, paragraph B . [PL 1989, c. 880, Pt. E, §3 (NEW).] C. A certificate of sale of personal property given or a deed to real property executed pursuant to this section discharges the property from all liens, encumbrances and title over which the lien of the State, with respect to which the levy was made, had priority. [PL 1989, c. 880, Pt. E, §3 (NEW).] [PL 1989, c. 880, Pt. E, §3 (NEW).]

12. Records of sales and redemption of real property. The assessor shall keep records of all sales of property under subsections 6 and 7 and of all redemptions of that property. Each record must include the tax for which the sale was made, the dates of seizure and sale, the name of the party assessed and all proceedings in making the sale, the amount of expenses, the names of the purchasers and the date of the deed. A copy of a record, or any part of a record, certified by the assessor is evidence in any court of the truth of the facts stated in that record. [PL 1989, c. 880, Pt. E, §3 (NEW).]

13. Expenses of levy and sale. The assessor shall determine the expenses to be allowed in all cases of levy and sale. The assessor may pay the expenses from the revenue account intended to benefit by the receipts of the levy. [PL 1989, c. 880, Pt. E, §3 (NEW).]

14. Disposition of money realized under this section. Any money realized by proceedings under this section by seizure, surrender under subsection 3 , except pursuant to subsection 3, paragraph C , subparagraph (2), or sale of seized property, or by sale of property redeemed by the State must be applied in the following order of priority: A. Against the expenses of the proceedings under this section; [PL 1989, c. 880, Pt. E, §3 (NEW).] B. The amount, if any, remaining after payment of senior claims and expenses is then applied against the liability for which the levy was made or the sale was conducted; and [PL 1989, c. 880, Pt. E, §3 (NEW).] C. Upon application and satisfactory proof in support of the application, credited or refunded by the assessor to the person or persons legally entitled to any remaining surplus proceeds. [PL 1989, c. 880, Pt. E, §3 (NEW).] [PL 1989, c. 880, Pt. E, §3 (NEW).]

15. Actions permitted. Any person, other than the taxpayer whose delinquency occasioned the levy: A. Who claims an interest in property that has wrongfully been levied upon may apply to the assessor for a stay of proceedings under this section at any time before the property has been sold but within 5 days after receiving notice of levy. An action for a stay is governed by Title 5, section 11004 ; or [PL 2011, c. 380, Pt. J, §16 (AMD).] B. Who claims pecuniary loss because property was wrongfully levied upon and sold, may bring a civil action against the assessor in the Superior Court. A recovery in such an action may not exceed the proceeds of the sale. [PL 1989, c. 880, Pt. E, §3 (NEW).] Except as provided in this subsection, a suit contesting or restraining the collection of taxes pursuant to this section may not be maintained in any court of this State by any person. Any award must be paid from the revenue account to which the money was originally credited. [PL 2011, c. 380, Pt. J, §16 (AMD).]

16. Time for collection of taxes. Taxes imposed by this Title must be collected by levy within 10 years after the assessment of the tax becomes final or before the expiration of the period of collection agreed upon in writing by the assessor and the taxpayer. Other obligations owed to the State and authorized to be collected by the bureau must be collected by levy within 10 years from the time the obligation arises. The period agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon. A levy action ordered by the assessor before the expiration of the 10-year period continues beyond the expiration of the 10-year period for a period of 6 months from the date the levy is first made or until the liability out of which the levy arose is satisfied or becomes unenforceable, whichever occurs first. The running of the 10-year period is stayed during the time that a consensual payment plan between the taxpayer and the assessor is in effect. When a taxpayer files for protection under the United States Bankruptcy Code, the assessor's right to collect the tax due by levy continues until 6 years after the date of discharge or dismissal of the bankruptcy proceeding or until 10 years after the assessment of the tax becomes final, whichever occurs later. [PL 1997, c. 526, §13 (AMD).]
36 M.R.S. § 1498 — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1498
36 §1498. Construction and severability -- Article VII
Status: in_force

This compact must be liberally construed so as to effectuate the purposes thereof. The provisions of this compact are severable and if any phrase, clause, sentence or provision of this compact is declared to be contrary to the Constitution of any state or of the United States or the applicability thereof to any government, agency, person or circumstance is held invalid, the validity of the remainder of this compact and the applicability thereof to any government, agency, person or circumstance are not affected thereby. If this compact is held contrary to the constitution of any state participating herein, the compact remains in full force and effect as to the remaining party states and in full force and effect as to the state affected as to all severable matters. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 4641-C — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641-C
36 §4641-C. Exemptions
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

The following are exempt from the tax imposed by this chapter: [PL 2001, c. 559, Pt. I, §5 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).]

1. Governmental entities. Deeds to property transferred to or by the United States, the State of Maine or any of their instrumentalities, agencies or subdivisions. For the purposes of this subsection, only the United States, the State of Maine and their instrumentalities, agencies and subdivisions are exempt from the tax imposed by section 4641‑A ; except that real property transferred to the Department of Transportation or the Maine Turnpike Authority for transportation purposes; gifts of real property to governmental entities; and deeds transferring real property to governmental entities from a bona fide nonprofit land conservation organization are exempt from the tax; [PL 1997, c. 504, §10 (AMD).]

2. Mortgage deeds, deeds of foreclosure and deeds in lieu of foreclosure. Mortgage deeds, discharges of mortgage deeds and partial releases of mortgage deeds. A. For the purposes of this subsection, only the mortgagor is exempt from the tax imposed for a deed in lieu of foreclosure. [PL 2013, c. 521, Pt. A, §3 (NEW).] B. In the event of a transfer, by deed, assignment or otherwise, to a 3rd party at a public sale held pursuant to Title 14, section 6323 , the tax imposed upon the grantor by section 4641‑A applies only to that portion of the proceeds of the sale that exceeds the sums required to satisfy in full the claims of the mortgagee and all junior claimants originally made parties in interest in the proceedings or having subsequently intervened in the proceedings as established by the judgment of foreclosure and sale. The tax must be deducted from the excess proceeds. [PL 2013, c. 521, Pt. A, §3 (NEW).] C. In the event of a transfer, by deed, assignment or otherwise, from a mortgagee or its servicer to the mortgagee or its servicer or to the owner of the mortgage debt at a public sale held pursuant to Title 14, section 6323 , the mortgagee or its servicer if the servicer is the selling entity is considered to be both the grantor and grantee for purposes of section 4641‑A . [PL 2013, c. 521, Pt. A, §3 (NEW).] D. In the event of a deed in lieu of foreclosure and a deed from a mortgagee or its servicer to the mortgagee or its servicer or to the owner of the mortgage debt at a public sale held pursuant to Title 14, section 6323 , the tax applies to the value of the property. [PL 2013, c. 521, Pt. A, §3 (NEW).] For the purposes of this subsection, "servicer" means a person or entity that acts on behalf of the owner of a mortgage debt to provide services related to the mortgage debt, including accepting and crediting payments from the mortgagor, issuing statements and notices to the mortgagor, enforcing rights of the owner of a mortgage debt and initiating and pursuing foreclosure proceedings; [PL 2013, c. 521, Pt. A, §3 (RPR).]

3. Deeds affecting a previous deed. Deeds that, without additional consideration and without changing ownership or ownership interest, confirm, correct, modify or supplement a deed previously recorded; [PL 1997, c. 504, §11 (AMD).]

4. Deeds between certain family members. Deeds between spouses, parent and child or grandparent and grandchild, without actual consideration for the deed, and deeds between spouses in divorce proceedings; [PL 2017, c. 288, Pt. B, §8 (AMD).]

5. Tax deeds. Tax deeds; [PL 1977, c. 318, §1 (NEW).]

6. Deeds of partition. Deeds of partition when the interest conveyed is without consideration. However, if any of the parties take shares greater in value than their undivided interest, a tax is due on the difference between their proportional undivided interest and the greater value, computed at the rate set forth in section 4641‑A ; [PL 1993, c. 398, §4 (AMD).]

7. Deeds pursuant to mergers or consolidations. Deeds made pursuant to mergers or consolidations of business entities, from which no gain or loss is recognized under the Code. For purposes of this subsection, "business entity" means an association or legal entity organized to conduct business, including, without limitation, a domestic or foreign corporation, a limited partnership, a general partnership, a limited liability partnership, a limited liability company, a joint venture, a joint stock company or a business trust; [PL 2009, c. 361, §26 (AMD); PL 2009, c. 361, §37 (AFF).]

8. Deeds by subsidiary corporation. Deeds made by a subsidiary corporation to its parent corporation for no consideration other than the cancellation or surrender of the subsidiary's stock; [PL 1981, c. 148, §1 (AMD).]

9. Deeds prior to October 1, 1975. Deeds dated or acknowledged prior to October 1, 1975, and offered for recording subsequent to that date; [PL 1993, c. 398, §4 (AMD).]

10. Deeds by parent corporation. Deeds made by a parent corporation to its subsidiary corporation for no consideration other than shares of stock of the subsidiary corporation; [PL 1993, c. 398, §4 (AMD).]

11. Deeds of distribution. Deeds of distribution made pursuant to Title 18‑B or Title 18‑C ; [PL 2017, c. 402, Pt. C, §106 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]

12. Deeds executed by public officials. Deeds executed by public officials in the performance of their official duties; [PL 1993, c. 398, §4 (NEW).]

13. Deeds of foreclosure and in lieu of foreclosure. [PL 2009, c. 402, §23 (RP).]

14. Deeds given pursuant to the United States Bankruptcy Code. Deeds given pursuant to the United States Bankruptcy Code; [PL 1993, c. 398, §4 (NEW).]

15. Deeds; trustee, nominee or straw party. Any deeds: A. To a trustee, nominee or straw party for the grantor as beneficial owner; [PL 1993, c. 398, §4 (NEW).] B. To a trustee, nominee or straw party for the beneficial ownership of a person other than the grantor when, if that person were the grantee, a tax would not be imposed upon the conveyance pursuant to this chapter; or [PL 2023, c. 360, Pt. A, §10 (AMD).] C. From a trustee, nominee or straw party to the beneficial owner; [PL 1993, c. 647, §2 (AMD); PL 1993, c. 718, Pt. B, §10 (AMD).] [PL 2023, c. 360, Pt. A, §10 (AMD).]

16. Certain corporate, partnership and limited liability company deeds. Deeds between a family corporation, partnership, limited partnership or limited liability company and its stockholders, partners or members for the purpose of transferring real property in the organization, dissolution or liquidation of the corporation, partnership, limited partnership or limited liability company under the laws of this State, if the deeds are given for no actual consideration other than shares, interests or debt securities of the corporation, partnership, limited partnership or limited liability company. For purposes of this subsection a family corporation, partnership, limited partnership or limited liability company is a corporation, partnership, limited partnership or limited liability company in which the majority of the voting stock of the corporation, or of the interests in the partnership, limited partnership or limited liability company is held by and the majority of the stockholders, partners or members are persons related to each other, including by adoption, as descendants or as spouses of descendants of a common ancestor who was also a transferor of the real property involved, or persons acting in a fiduciary capacity for persons so related; [PL 1995, c. 462, Pt. A, §69 (RPR).]

17. Deeds to charitable conservation organizations. Deeds for gifts of land or interests in land granted to bona fide nonprofit institutions, organizations or charitable trusts under state law or charter, a similar law or charter of any other state or the Federal Government that meet the conservation purposes requirements of Title 33, section 476, subsection 2, paragraph B without actual consideration for the deeds; [PL 1999, c. 638, §45 (AMD).]

18. Limited liability company deeds. Deeds to a limited liability company from a corporation, a general or limited partnership or another limited liability company, when the grantor or grantee owns an interest in the limited liability company in the same proportion as the grantor's or grantee's interest in or ownership of the real estate being conveyed; [PL 2001, c. 559, Pt. I, §6 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).]

19. Change in identity or form of ownership. Any transfer of real property, whether accomplished by deed, conversion, merger, consolidation or otherwise, if it consists of a mere change in identity or form of ownership of an entity. This exemption is limited to those transfers when no change in beneficial ownership is made and may include transfers involving corporations, partnerships, limited liability companies, trusts, estates, associations and other entities; [PL 2017, c. 402, Pt. E, §2 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]

20. Controlling interests. Transfers of controlling interests in an entity with a fee interest in real property if the transfer of the real property would qualify for exemption if accomplished by deed of the real property between the parties to the transfer of the controlling interest; [PL 2025, c. 388, Pt. V, §7 (AMD); PL 2025, c. 388, Pt. V, §10 (AFF); PL 2025, c. 484, §3 (AMD).]

21. Transfers pursuant to transfer on death deed. Any transfer of real property effectuated by a transfer on death deed pursuant to Title 18‑C, Article 6, Part 4 ; [RR 2025, c. 1, Pt. A, §51 (COR).]

22. (TEXT EFFECTIVE 11/01/25) Purchases by first-time home buyers participating in certain mortgage loan programs. Deeds to property to purchasers who receive financial assistance through the Maine State Housing Authority's first-time home-buyer mortgage loan programs. The exemption under this subsection applies to both the buyer and the seller; and [RR 2025, c. 1, Pt. A, §52 (COR); RR 2025, c. 1, Pt. A, §54 (AFF).] Revisor's Note: (Subsection 22 as enacted by PL 2025, c. 485, §5 is REALLOCATED TO TITLE 36, SECTION 4641-C, SUBSECTION 23)

23. (REALLOCATED FROM T. 36, §4641-C, sub-§22) Certain deeds of mobile home park. Deeds conveying ownership of a mobile home park from its owner to a majority of residents of the park at the time of conveyance who are residents of the State or a mobile home owners' association of the mobile home park organized in this State when the conveyance is made pursuant to Title 10, section 9094‑A . [PL 2025, c. 485, §1 (NEW); RR 2025, c. 1, Pt. A, §53 (RAL).]
36 M.R.S. § 841 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 841
36 §841. Abatement procedures
Status: in_force

1. Error or mistake. The assessors, either upon written application filed within 185 days from commitment stating the grounds for an abatement or on their own initiative within one year from commitment, may make such reasonable abatement as they consider proper to correct any illegality, error or irregularity in assessment if the taxpayer has complied with section 706‑A . The municipal officers, either upon written application filed after one year but within 3 years from commitment stating the grounds for an abatement or on their own initiative within that time period, may make such reasonable abatement as they consider proper to correct any illegality, error or irregularity in assessment if the taxpayer has complied with section 706‑A . The municipal officers may not grant an abatement to correct an error in the valuation of property. [PL 2017, c. 367, §7 (AMD).]

2. Hardship or poverty. The municipal officers, or the State Tax Assessor for the unorganized territory, within 3 years from commitment, may, on their own knowledge or on written application, make such abatements as they believe reasonable on the real and personal taxes on the primary residence of any person who, by reason of hardship or poverty, is in their judgment unable to contribute to the public charges. The municipal officers, or the State Tax Assessor for the unorganized territory, may extend the 3-year period within which they may make abatements under this subsection. As used in this subsection, "primary residence" means the home, appurtenant structures necessary to support the home and acreage sufficient to satisfy the minimum lot size as required by the municipality's land use or building permit ordinance or regulations or, in the absence of any municipal minimum lot size requirement, as required by Title 12, section 4807‑A . Municipal officers or the State Tax Assessor for the unorganized territory shall: A. Provide that any person indicating an inability to pay all or part of taxes that have been assessed because of hardship or poverty be informed of the right to make application under this subsection; [PL 2013, c. 424, Pt. A, §24 (RPR).] B. Assist individuals in making application for abatement; [PL 2013, c. 424, Pt. A, §24 (RPR).] C. Make available application forms for requesting an abatement based on hardship or poverty and provide that those forms contain notice that a written decision will be made within 30 days of the date of application; [PL 2013, c. 424, Pt. A, §24 (RPR).] D. Provide that persons are given the opportunity to apply for an abatement during normal business hours; [PL 2013, c. 424, Pt. A, §24 (RPR).] E. Provide that all applications, information submitted in support of the application, files and communications relating to an application for abatement and the determination on the application for abatement are confidential. Hearings and proceedings held pursuant to this subsection must be in executive session; [PL 2013, c. 424, Pt. A, §24 (RPR).] F. Provide to any person applying for abatement under this subsection, notice in writing of their decision within 30 days of application; and [PL 2013, c. 424, Pt. A, §24 (RPR).] G. Provide that any decision made under this subsection include the specific reason or reasons for the decision and inform the applicant of the right to appeal and the procedure for requesting an appeal. [PL 2013, c. 424, Pt. A, §24 (RPR).] [PL 2017, c. 273, §1 (AMD).]

3. Inability to pay after 2 years. If after 2 years from the date of assessment a tax collector is satisfied that a tax upon real or personal property committed to the tax collector for collection cannot be collected by reason of the death, absence, poverty, insolvency, bankruptcy or other inability of the person assessed to pay, the tax collector shall notify the municipal officers in writing, under oath, stating the reason why that tax cannot be collected. The municipal officers, after due inquiry, may abate that tax or any part of the tax. [PL 2025, c. 113, Pt. D, §37 (AMD).]

4. Veteran's surviving spouse or minor child. Notwithstanding failure to comply with section 706‑A, the assessors, on written application within one year from the date of commitment, may make such abatement as they think proper in the case of the unremarried surviving spouse or the minor child of a veteran, if the surviving spouse or child would be entitled to an exemption under section 653, subsection 1, paragraph D , except for the failure of the surviving spouse or child to make application and file proof within the time set by section 653, subsection 1, paragraph G , if the veteran died during the 12-month period preceding the April 1st for which the tax was committed. [PL 2025, c. 113, Pt. D, §38 (AMD).]

5. Certification; record. Whenever an abatement is made, other than by the State Tax Assessor, the abating authority shall certify it in writing to the collector, and that certificate must discharge the collector from further obligation to collect the tax so abated. When the abatement is made, other than an abatement made under subsection 2 , a record setting forth the name of the party or parties benefited, the amount of the abatement and the reasons for the abatement must, within 30 days, be made and kept in suitable book form open to the public at reasonable times. A report of the abatement must be made to the municipality at its annual meeting or to the mayor and municipal officers of cities by the first Monday in each March. [PL 2025, c. 113, Pt. D, §39 (AMD).]

6. Appeals. The decision of a chief assessor of a primary assessing area or the State Tax Assessor shall not be deemed "final agency action" under the Maine Administrative Procedure Act, Title 5, chapter 375 . [PL 1979, c. 73 (NEW).]

7. Assessors defined. For the purposes of this subchapter the word "assessors" includes assessor, chief assessor of a primary assessing area and State Tax Assessor for the unorganized territory. [PL 2001, c. 396, §15 (AMD).]

8. Approval of the Governor. The State Tax Assessor may abate taxes under this section only with the approval of the Governor or the Governor's designee. [PL 1999, c. 521, Pt. A, §4 (AMD).]
36 M.R.S. § 1753 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1753
36 §1753. Tax is a levy on consumer
Status: in_force

The tax imposed by this Part is declared to be a levy on the consumer. The retailer shall add the amount of the tax to the sale price and may state the amount of the tax separately from the sale price of tangible personal property or taxable services on price display signs, sales or delivery slips, bills and statements that advertise or indicate the sale price of that property or those services. If the retailer does not state the amount of the tax separately from the sale price of tangible personal property or taxable services, the retailer shall include a statement on the sales slip or invoice presented to the purchaser that the stated price includes Maine sales tax. [PL 2011, c. 285, §2 (AMD).]
36 M.R.S. § 5217-C — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5217-C
36 §5217-C. Employer-provided long-term care benefits on and after January 1, 2000
Status: in_force

1. Credit. 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 the following: A. Five thousand dollars; [PL 1999, c. 521, Pt. C, §8 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).] B. Twenty percent of the costs incurred by the taxpayer in providing eligible long-term care insurance as part of a benefit package; or [PL 2001, c. 679, §5 (AMD); PL 2001, c. 679, §6 (AFF).] C. One hundred dollars for each employee covered by employer-provided eligible long-term care insurance. [PL 2001, c. 679, §5 (AMD); PL 2001, c. 679, §6 (AFF).] [PL 2001, c. 679, §5 (AMD); PL 2001, c. 679, §6 (AFF).]

2. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Employing unit" has the same meaning as in Title 26, section 1043 . [PL 1999, c. 521, Pt. C, §8 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).] B. [PL 2001, c. 679, §5 (RP); PL 2001, c. 679, §6 (AFF).] C. "Eligible long-term care insurance" means: (1) For tax years beginning on or after January 1, 2000, a qualified long-term care insurance contract as defined in the Code, Section 7702B(b); and (2) For tax years beginning on or after January 1, 2002, a contract specified in subparagraph (1) or a long-term care insurance policy certified by the Superintendent of Insurance under Title 24‑A, section 5075‑A . [PL 2001, c. 679, §5 (NEW); PL 2001, c. 679, §6 (AFF).] [PL 2001, c. 679, §5 (AMD); PL 2001, c. 679, §6 (AFF).]

3. Limitation. 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. [PL 1999, c. 521, Pt. C, §8 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).]

4. Application. Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 3 , the tax credit allowed under this section does not apply to tax years beginning on or after January 1, 2016. [PL 2015, c. 267, Pt. DD, §23 (NEW).]
36 M.R.S. § 949 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 949
36 §949. Disbursement of excess funds
Status: in_force

1. Authorization to adopt ordinance. A municipality that obtains title to property acquired under the operation of this article may, by ordinance, disburse to the former owner the excess of any funds received from the disposition of that property. The ordinance must contain standards governing the disbursement of the excess of any funds and the procedures that protect the interests of the taxpayers of the municipality. [PL 2015, c. 53, §1 (NEW).]

2. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Excess of any funds" means the amount obtained by the municipality for the disposition of the property less: (1) All taxes and interest owed on the property and the amount of taxes and interest that would have been assessed had the property not been acquired by the municipality; (2) The municipality's cost of the lien and foreclosure process; (3) The municipality's cost of maintaining and disposing of the property; and (4) Unpaid sewer, water or other charges and fees imposed by the municipality or a quasi-governmental authority. [PL 2015, c. 53, §1 (NEW).] B. "Former owner" means a party named on a tax lien mortgage at the time of the levy of a tax lien or that party's successors, heirs or assigns. [PL 2015, c. 53, §1 (NEW).] [PL 2015, c. 53, §1 (NEW).]

3. Unorganized territory. The obligations of a municipality under this section apply to the State with regard to property in the unorganized territory. The State Tax Assessor may adopt routine technical rules providing for the disbursement of the excess of any funds received from the disposition of property in the unorganized territory for nonpayment of taxes under chapter 115 . [PL 2015, c. 53, §1 (NEW).]

4. Application. An ordinance or rule adopted under this section may apply to sales of property acquired through the tax lien and foreclosure process occurring on or after January 1, 2015. [PL 2015, c. 53, §1 (NEW).]
36 M.R.S. § 4641-B — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641-B
36 §4641-B. Collection
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

1. Transfer of real property by deed. The State Tax Assessor shall provide for the collection of the tax on the transfer of real property by deed by each register of deeds. When any deed is offered for recordation, the register of deeds shall ascertain and compute the amount of tax due on the deed and shall collect that amount. The amount of tax must be computed on the value of the property as set forth in the declaration of value prescribed by section 4641‑D . Payment of tax must be evidenced by affixing an indicium of payment prescribed by the assessor to the declaration of value provided for in section 4641‑D . [PL 2007, c. 627, §82 (AMD).]

2. Transfer or acquisition of controlling interest in entity with fee interest in real property. A person transferring or acquiring a controlling interest in an entity with a fee interest in real property for which a deed is not given shall report the transfer or acquisition to the register of deeds in the county or counties in which the real property is located within 30 days of the transfer or acquisition on a return in the form of an affidavit furnished by the State Tax Assessor. The return must be accompanied by payment of the tax due. When the real property is located in more than one county, the tax must be divided among the counties in the same proportion in which the real property is distributed among the counties. Disputes between 2 or more counties as to the proper amount of tax due to them as a result of a particular transaction must be decided by the State Tax Assessor upon the written petition of an official authorized to act on behalf of any such county. [PL 2019, c. 607, Pt. A, §7 (AMD).]

3. Disposition of funds. Each register of deeds shall, on or before the 10th day of each month, pay over to the State Tax Assessor 90% of the tax collected pursuant to this section during the previous month. The remaining 10% must be retained for the county by the register of deeds and accounted for to the county treasurer as reimbursement for services rendered by the county in collecting the tax, except that, for fiscal years 2025-26 and 2026-27, each register of deeds shall, on or before the 10th day of each month, pay over to the State Tax Assessor 90.8% of the tax collected pursuant to this section during the previous month. The remaining 9.2% must be retained for the county by the register of deeds and accounted for to the county treasurer as reimbursement for services rendered by the county in collecting the tax. If the tax collected is not paid over by the 10th day of the month, the State Tax Assessor may impose interest pursuant to section 186 . [PL 2025, c. 498, §2 (AMD).]

4. Distribution of State's share of proceeds. [PL 2009, c. 372, Pt. E, §2 (RP).]

4-A. Distribution of State's share of proceeds. [PL 2011, c. 453, §5 (RP).]

4-B. Distribution of State's share of proceeds. The State Tax Assessor shall pay all net receipts received pursuant to this section to the Treasurer of State and shall at the same time provide the Treasurer of State with documentation showing the amount of revenues derived from the tax imposed by section 4641‑A, subsection 1 and the amount of revenues derived from the tax imposed by section 4641‑A, subsection 2 . A. In fiscal year 2011-12, the Treasurer of State shall credit the revenues derived from the tax imposed pursuant to section 4641‑A, subsection 1 in accordance with this paragraph. (1) At the beginning of the fiscal year, the Maine State Housing Authority shall certify to the Treasurer of State the amount that is necessary and sufficient to meet the authority's obligations relating to bonds issued or planned to be issued by the authority under Title 30‑A, section 4864 . (2) On a monthly basis the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first pay revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Maine Energy, Housing and Economic Recovery Fund established in Title 30‑A, section 4863 , until the amount paid equals the amount certified by the Maine State Housing Authority under subparagraph (1), after which the Treasurer of State shall credit any remaining revenues available under this subparagraph to the General Fund. (3) On a monthly basis the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first credit $3,830,000 of the revenues available under this subparagraph to the General Fund, after which the Treasurer of State shall pay any remaining revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Housing Opportunities for Maine Fund created in Title 30‑A, section 4853 . [PL 2011, c. 453, §6 (NEW).] B. In fiscal year 2012-13, the Treasurer of State shall credit the revenues derived from the tax imposed pursuant to section 4641‑A, subsection 1 in accordance with this paragraph. (1) At the beginning of the fiscal year, the Maine State Housing Authority shall certify to the Treasurer of State the amount that is necessary and sufficient to meet the authority's obligations relating to bonds issued or planned to be issued by the authority under Title 30‑A, section 4864 . (2) On a monthly basis the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first pay revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Maine Energy, Housing and Economic Recovery Fund established in Title 30‑A, section 4863 , until the amount paid equals the amount certified by the Maine State Housing Authority under subparagraph (1), after which the Treasurer of State shall credit any remaining revenues available under this subparagraph to the General Fund. (3) On a monthly basis the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first credit $300,000 of the revenues available under this subparagraph to the Department of Health and Human Services, Medical Care - Payments to Providers, Other Special Revenue Funds account and $3,950,000 of the revenues available under this subparagraph to the General Fund, after which the Treasurer of State shall pay any remaining revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Housing Opportunities for Maine Fund created in Title 30‑A, section 4853 . [PL 2011, c. 477, Pt. P, §1 (AMD).] C. In fiscal year 2013-14, the Treasurer of State shall credit the revenues derived from the tax imposed pursuant to section 4641‑A, subsection 1 in accordance with this paragraph. (1) At the beginning of the fiscal year, the Maine State Housing Authority shall certify to the Treasurer of State the amount that is necessary and sufficient to meet the authority's obligations relating to bonds issued or planned to be issued by the authority under Title 30‑A, section 4864 . (2) On a monthly basis the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first pay revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Maine Energy, Housing and Economic Recovery Fund established in Title 30‑A, section 4863 , until the amount paid equals the amount certified by the Maine State Housing Authority under subparagraph (1), after which the Treasurer of State shall credit any remaining revenues available under this subparagraph to the General Fund. (3) On a monthly basis the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first credit $2,710,964 of the revenues available under this subparagraph to the General Fund, after which the Treasurer of State shall pay any remaining revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Housing Opportunities for Maine Fund created in Title 30‑A, section 4853 . [PL 2013, c. 502, Pt. T, §1 (AMD).] D. In fiscal year 2014-15, the Treasurer of State shall credit the revenues derived from the tax imposed pursuant to section 4641‑A, subsection 1 in accordance with this paragraph. (1) At the beginning of the fiscal year, the Maine State Housing Authority shall certify to the Treasurer of State the amount that is necessary and sufficient to meet the authority's obligations relating to bonds issued or planned to be issued by the authority under Title 30‑A, section 4864 . (2) On a monthly basis the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first pay revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Maine Energy, Housing and Economic Recovery Fund established in Title 30‑A, section 4863 , until the amount paid equals the amount certified by the Maine State Housing Authority under subparagraph (1), after which the Treasurer of State shall credit any remaining revenues available under this subparagraph to the General Fund. (3) On a monthly basis the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first credit $5,038,104 of the revenues available under this subparagraph to the General Fund, after which the Treasurer of State shall pay any remaining revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Housing Opportunities for Maine Fund created in Title 30‑A, section 4853 . [PL 2013, c. 595, Pt. V, §1 (AMD).] E. In fiscal year 2015-16 and each fiscal year prior to fiscal year 2025-26, the Treasurer of State shall credit the revenues derived from the tax imposed pursuant to section 4641‑A, subsection 1 in accordance with this paragraph. (1) At the beginning of the fiscal year, the Maine State Housing Authority shall certify to the Treasurer of State the amount that is necessary and sufficient to meet the authority's obligations relating to bonds issued or planned to be issued by the authority under Title 30‑A, section 4864 . (2) On a monthly basis the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first pay revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Maine Energy, Housing and Economic Recovery Fund established in Title 30‑A, section 4863 , until the amount paid equals the amount certified by the Maine State Housing Authority under subparagraph (1), after which the Treasurer of State shall credit any remaining revenues available under this subparagraph to the General Fund. (3) On a monthly basis, the Treasurer of State shall credit 50% of the revenues to the Maine State Housing Authority, except that, notwithstanding paragraph F , in fiscal year 2015-16, the Treasurer of State shall first credit $6,291,740 of the revenues available under this subparagraph to the General Fund and except that, notwithstanding paragraph F , in fiscal year 2016-17, the Treasurer of State shall first credit $6,090,367 of the revenues available under this subparagraph to the General Fund and except that, notwithstanding paragraph F, in fiscal years 2017-18 and 2018-19, the Treasurer of State shall first credit $2,500,000 of the revenues available under this subparagraph to the General Fund. The Maine State Housing Authority shall deposit the funds received pursuant to this subparagraph in the Housing Opportunities for Maine Fund created in Title 30‑A, section 4853 . Beginning July 1, 2023, the Maine State Housing Authority shall use 25% of funds transferred to the Housing Opportunities for Maine Fund under this subparagraph to support the creation of new housing units, through new construction or adaptive reuse, that are affordable to low-income households. [PL 2023, c. 412, Pt. AAAA, §2 (AMD).] E-1. (TEXT EFFECTIVE UNTIL 11/01/25) In fiscal year 2025-26 and each fiscal year thereafter, the Treasurer of State shall credit the revenues derived from the tax imposed pursuant to section 4641‑A, subsection 1 in accordance with this paragraph. (1) At the beginning of the fiscal year, the Maine State Housing Authority shall certify to the Treasurer of State the amount that is necessary and sufficient to meet the authority's obligations relating to bonds issued or planned to be issued by the authority under Title 30‑A, section 4864 . (2) On a monthly basis, the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first pay revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Maine Energy, Housing and Economic Recovery Fund established in Title 30‑A, section 4863 , until the amount paid equals the amount certified by the Maine State Housing Authority under subparagraph (1), after which the Treasurer of State shall credit 1/2 of any remaining revenues available under this subparagraph to the General Fund and 1/2 of any remaining revenues available under this subparagraph to the Housing First Fund established in Title 22, section 20‑A, subsection 2 . (3) On a monthly basis, the Treasurer of State shall credit 50% of the revenues to the Maine State Housing Authority. The Maine State Housing Authority shall deposit the funds received pursuant to this subparagraph in the Housing Opportunities for Maine Fund created in Title 30‑A, section 4853. Beginning July 1, 2025, the Maine State Housing Authority shall use 25% of funds transferred to the Housing Opportunities for Maine Fund under this subparagraph to support the creation of new housing units, through new construction or adaptive reuse, that are affordable to low-income households. [PL 2023, c. 412, Pt. AAAA, §3 (NEW).] E-1. (TEXT EFFECTIVE 11/01/25) In fiscal year 2025-26, the Treasurer of State shall credit the revenues derived from the tax imposed pursuant to section 4641‑A, subsection 1 in accordance with this paragraph. (1) At the beginning of the fiscal year, the Maine State Housing Authority shall certify to the Treasurer of State the amount that is necessary and sufficient to meet the authority's obligations relating to bonds issued or planned to be issued by the authority under Title 30‑A, section 4864 . (2) On a monthly basis, the Treasurer of State shall apply 50% of the revenues in accordance with this subparagraph. The Treasurer of State shall first pay revenues available under this subparagraph to the Maine State Housing Authority, which shall deposit the funds in the Maine Energy, Housing and Economic Recovery Fund established in Title 30‑A, section 4863 , until the amount paid equals the amount certified by the Maine State Housing Authority under subparagraph (1), after which the Treasurer of State shall credit 1/2 of any remaining revenues available under this subparagraph to the General Fund and 1/2 of any remaining revenues available under this subparagraph to the Housing First Fund established in Title 22, section 20‑A, subsection 2. (3) On a monthly basis, the Treasurer of State shall credit 50% of the revenues to the Maine State Housing Authority. The Maine State Housing Authority shall deposit the funds received pursuant to this subparagraph in the Housing Opportunities for Maine Fund created in Title 30‑A, section 4853 . Beginning July 1, 2025, the Maine State Housing Authority shall use 25% of funds transferred to the Housing Opportunities for Maine Fund under this subparagraph to support the creation of new housing units, through new construction or adaptive reuse, that are affordable to low-income households. [PL 2025, c. 388, Pt. V, §5 (AMD); PL 2025, c. 388, Pt. V, §10 (AFF).] E-2. (TEXT EFFECTIVE 11/01/25) In fiscal year 2026-27 and each fiscal year thereafter, the Treasurer of State shall credit the revenues derived from the tax imposed pursuant to section 4641‑A, subsection 1 in accordance with this paragraph. (1) At the beginning of the fiscal year, the Maine State Housing Authority shall certify to the Treasurer of State the amount that is necessary and sufficient to meet the authority's obligations relating to bonds issued or planned to be issued by the authority under Title 30‑A, section 4864 . (2) After reducing the revenue amount by the amount certified pursuant to subparagraph (1), on a monthly basis, of the remaining revenue, the Treasurer of State shall: (a) Pay 18% to the Department of Health and Human Services, which shall deposit the funds in the Housing First Fund established in Title 22, section 20‑A, subsection 2 ; (b) Pay 32% to the Maine State Housing Authority, which shall deposit the funds in the Housing Opportunities for Maine Fund created in Title 30‑A, section 4853 ; (c) Pay 30% to the Maine State Housing Authority, which shall deposit the funds in the Housing Production Fund established in Title 30‑A, section 4773 to support the federal low-income housing tax credit as provided in Section 42 of the United States Internal Revenue Code of 1986, as amended, and the authority's rural affordable rental housing program and affordable homeownership program; and (d) Deposit 20% in the General Fund. [PL 2025, c. 388, Pt. V, §6 (NEW); PL 2025, c. 388, Pt. V, §10 (AFF).] E-3. Notwithstanding paragraphs E‑1 and E‑2 , the State Controller shall first credit $4,847,891 of the revenues available to the Maine State Housing Authority for the Housing Opportunities for Maine Fund established in Title 30‑A, section 4853 in fiscal year 2025-26 to the General Fund and $5,147,141 of the revenues available to the Maine State Housing Authority for the Housing Opportunities for Maine Fund in fiscal year 2026-27 to the General Fund. [PL 2025, c. 388, Pt. QQ, §1 (NEW).] F. Neither the Governor nor the Legislature may divert the revenues payable to the Housing Opportunities for Maine Fund to any other fund or for any other use. Any proposal to enact or amend a law to allow distribution of less than 1/2 of the revenues derived from the tax imposed by section 4641‑A, subsection 1 to the Housing Opportunities for Maine Fund established in Title 30‑A, section 4853 , as adjusted under this subsection, must be submitted to the Legislative Council and to the joint standing committee of the Legislature having jurisdiction over affordable housing matters at least 30 days prior to any vote or public hearing on the proposal. [PL 2011, c. 453, §6 (NEW).] G. The Treasurer of State shall credit to the General Fund all of the revenues derived from the tax imposed by section 4641‑A, subsection 2 . [PL 2011, c. 453, §6 (NEW).] [PL 2025, c. 388, Pt. V, §§5, 6 (AMD); PL 2025, c. 388, Pt. V, §10 (AFF); PL 2025, c. 388, Pt. QQ, §1 (AMD).]

5. Dispute regarding amount. In the event of a dispute as to the correct amount of tax, the individual seeking to record the deed may request that the State Tax Assessor determine the correct amount of tax to be paid in order for the deed to be recorded. [PL 2001, c. 559, Pt. I, §4 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]

6. Transfer of tax on deeds of foreclosure or in lieu of foreclosure. Notwithstanding subsection 4‑B , the State Tax Assessor shall monthly pay to the Department of Professional and Financial Regulation, Bureau of Consumer Credit Protection the revenues derived from the tax imposed on the transfer of real property described in section 4641‑C, subsection 2, paragraphs A and C . [PL 2013, c. 521, Pt. A, §1 (AMD).]

7. Assignment of rights in or connected with foreclosed real property. A person assigning rights in or connected with title to foreclosed real property for which a deed is not given, including rights as high bidder at the public sale pursuant to Title 14, section 6323 , shall report the assignment to the register of deeds in the county or counties in which the real property is located within 30 days of the assignment on a return in the form of an affidavit furnished by the State Tax Assessor. The State Tax Assessor shall provide for the collection of the tax in the same manner as in subsection 1 as if the assignment were a transfer of real property by deed. The return must be accompanied by payment of the tax due. When the real property is located in more than one county, the tax must be divided among the counties in the same proportion in which the real property is distributed among the counties. Disputes between 2 or more counties as to the proper amount of tax due to them as a result of a particular transaction must be decided by the State Tax Assessor upon the written petition of an official authorized to act on behalf of any such county. This subsection applies to assignments made during the time between the judgment of foreclosure and the transfer of the foreclosed real property by deed. [PL 2019, c. 607, Pt. A, §8 (AMD).]
36 M.R.S. § 4641-L — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641-L
36 §4641-L. No effect on recordation
Status: in_force

Failure to comply with the requirements of this chapter does not affect the validity of any recorded instrument or the validity of any recordation or transfer of a controlling interest. [PL 2001, c. 559, Pt. I, §14 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).]
36 M.R.S. § 576 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 576
36 §576. Powers and duties
Status: in_force

The State Tax Assessor shall determine the average annual net wood production rate for each forest type described in section 573, subsections 5 , 6 and 7 , in each county or region to be used in determining valuations applicable to forest land under this subchapter, on the basis of the surveys of average annual growth rates applicable in the State made from time to time by the United States Forest Service or by the Maine Forestry Bureau. The growth rate surveys must be reduced by the percentage discount factor prescribed by section 576-B to reflect the growth that can be extracted on a sustained basis. The rates when determined remain in effect without change for each county through the property tax year ending March 31, 1975. In 1974 and in every 10th year thereafter, the State Tax Assessor shall review and set rates for the following 10-year period in the same manner. [PL 2017, c. 170, Pt. B, §3 (AMD).]

The State Tax Assessor shall determine the average stumpage value for each forest type described in section 573, subsections 5 , 6 and 7 , applicable in each county, or in alternative forest economic regions as the assessor designates, after passage of this subchapter and in each year thereafter, taking into consideration the prices upon sales of sound standing timber of that forest type in that area during the previous calendar year, and any other appropriate considerations. [PL 2017, c. 170, Pt. B, §3 (AMD).]

The proportions of the various species making up the type are to be used in the computations of the average annual net wood production rates and average stumpage values for each forest type and the proportions of the various products are to be used in the computations of average stumpage values. [PL 1971, c. 616, §8 (NEW).]

After the State Tax Assessor has made the foregoing determinations, the assessor shall apply the capitalization rate prescribed by section 576‑B to the value of the annual net wood production to determine the 100% valuation per acre for each forest type for each area and shall state the wood production rates and values used to compute those rates and values. [PL 1997, c. 504, §6 (AMD).]

The State Tax Assessor shall certify and transmit rules to the municipal assessors of each municipality with respect to forest land therein on or before April 1st of each year. [PL 1997, c. 504, §6 (AMD).]
36 M.R.S. § 4641-K — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641-K
36 §4641-K. Falsifying declaration of value
Status: in_force

1. Prohibition. A person may not: A. Knowingly falsify the declaration of value prescribed by section 4641‑D ; [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] B. Refuse to permit the State Tax Assessor or any of the State Tax Assessor's agents or representatives to inspect property in question or any relevant books, papers, records or memoranda within 3 years after recording or transfer of a controlling interest subject to tax under this chapter; [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] C. Knowingly alter, cancel or obliterate a part of any relevant books, papers, records or memoranda; or [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] D. Knowingly make a false entry in any relevant books, papers, records or memoranda. [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]

2. Penalties. A person who violates this section commits a Class E crime. [PL 2003, c. 452, Pt. U, §16 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
36 M.R.S. § 272-A — ME Code / Title 36 / Part 2 / Chapter 101 / Section 272-A
36 §272-A. Appeals of adjusted municipal valuation
Status: in_force

The State Board of Property Tax Review shall hear appeals by any municipality aggrieved by the Bureau of Revenue Services' determination of adjusted equalized valuation pursuant to section 209 and render its decision based upon the recorded evidence. [PL 2019, c. 401, Pt. A, §6 (NEW).]

1. Filing. Any municipality aggrieved shall file a written notice of appeal within 45 days of its receipt of notification of the decision of the Bureau of Revenue Services. The appeal to the board must be in writing and signed by a majority of the municipal officers and must be accompanied by an affidavit stating the grounds for appeal. A copy of the appeal and the affidavit must be served on the Bureau of Revenue Services. [PL 2019, c. 401, Pt. A, §6 (NEW).]

2. Hearing. The board shall hear the appeal within a reasonable time of the filing of the appeal by the municipality and shall render its decision no later than November 15th following the date on which the appeal is taken. The board shall order notice of the hearing and give at least 5 days' notice prior to the hearing to the municipality and to the Bureau of Revenue Services. [PL 2019, c. 401, Pt. A, §6 (NEW).]

3. Determination. The Bureau of Revenue Services has the burden of showing that its determination is reasonable and the municipality's claims are unreasonable. The board shall sustain the determination of the Bureau of Revenue Services only upon finding that the bureau's determination is reasonable and the claims of the municipality are unreasonable. If the board does not sustain the bureau's determination, it shall make its own reasonable determination giving due weight to the claims of the municipality and the Bureau of Revenue Services. [PL 2019, c. 401, Pt. A, §6 (NEW).]

4. Powers. The board, after hearing, may raise, lower or sustain the adjusted state valuation as determined by the Bureau of Revenue Services with respect to the municipality that has filed the appeal. The board shall certify its decision to the Bureau of Revenue Services. [PL 2019, c. 401, Pt. A, §6 (NEW).]

5. Procedure following appeal. The valuation determined on appeal must be certified to the Bureau of Revenue Services, which shall, if necessary, incorporate the decision in the valuation used pursuant to section 209 . If an appeal to the Superior Court or Supreme Judicial Court results in a lowering of the municipality's state valuation, the Treasurer of State shall reimburse with funds appropriated from the General Fund an amount equal to money lost by the municipality due to the use by the State of an incorrect state valuation in any statutory formula used to distribute state funds to municipalities. [PL 2019, c. 401, Pt. A, §6 (NEW).]
36 M.R.S. § 4605 — ME Code / Title 36 / Part 7 / Chapter 710 / Section 4605
36 §4605. Potato tax
Status: in_force

1. Rate. Except as provided in subsection 1‑A , a tax is levied and imposed at the rate of $.06 per hundredweight on all potatoes grown in this State. [PL 2021, c. 681, Pt. F, §4 (AMD).]

1-A. Exemptions. The tax imposed by this section does not apply to: A. Any potatoes that are retained by the grower to be used by the grower for seed purposes or for home consumption; [PL 2021, c. 681, Pt. F, §5 (NEW).] B. Any potatoes received by a processor that are certified as unmerchantable by a federal state inspector; or [PL 2021, c. 681, Pt. F, §5 (NEW).] C. Any potatoes grown on tribal land. [PL 2021, c. 681, Pt. F, §5 (NEW); PL 2021, c. 681, Pt. F, §6 (AFF).] [PL 2021, c. 681, Pt. F, §5 (NEW); PL 2021, c. 681, Pt. F, §6 (AFF).]

2. Tax as additional. Any tax imposed and collected under this chapter shall be in addition to any other taxes imposed or collected under any other law of the State now or hereafter in force. [PL 1985, c. 753, §§ 14, 15 (NEW).]

3. Due date. The tax shall be due upon any particular lot or quantity of potatoes as provided under subsection 6 . [PL 1985, c. 753, §§ 14, 15 (NEW).]

4. Application; certificate. A shipper of potatoes shall file an application with the assessor, on forms prescribed and furnished by the assessor, that contains the name or names under which the shipper is transacting business within the State, the place or places of business and location or locations of loading and shipping places and agents of the shipper, the names and addresses of the several persons constituting a firm or partnership of the shipper and, if a corporation, the corporate name and the names and addresses of its principal officers and agents within the State. Upon receipt of a complete and valid application, the assessor shall issue a certificate to the shipper. A person may not act as a shipper until that certificate is issued to that person. The certificate may not be considered a license within the meaning of that term in Title 5, chapter 375 . [RR 2025, c. 1, Pt. F, §16 (COR).]

5. Tax deducted from selling price. A shipper who purchases, ships, receives, processes, handles or sells potatoes grown by another and pays, or becomes liable to pay, the tax imposed under this section shall charge and collect from the person from whom the potatoes were acquired an amount equal to 1/2 the rate of tax imposed under subsection 1 , to be deducted or otherwise collected from the purchase price for all potatoes subject to the tax which are purchased, shipped, received, processed, handled or sold by the shipper. [PL 1985, c. 753, §§ 14, 15 (NEW).]

6. Records and reports. Every shipper shall, on or before the last day of each month, report to the State Tax Assessor the quantity of potatoes received, sold or shipped by the shipper during the preceding calendar month and any additional information that the State Tax Assessor determines pertinent, on forms furnished by the State Tax Assessor. At the time of filing the report, each shipper shall pay to the State Tax Assessor a tax at the rate of $.06 per hundredweight upon all potatoes reported as purchased, sold or shipped, subject to subsection 1 . [PL 2011, c. 7, §5 (AMD).]

7. Inspections. The assessor or the assessor's duly authorized agent may enter any place of business of any shipper or any car, boat, truck or other conveyance in which potatoes are to be transported and to inspect books and records of any shipper for the purpose of determining what potatoes are taxable under this chapter and for the purpose of verifying any statement or return made by any shipper. The assessor may delegate all or part of that authority to agents of the board or of the Commissioner of Agriculture, Conservation and Forestry. [RR 2025, c. 1, Pt. F, §17 (COR).]
36 M.R.S. § 942 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 942
36 §942. Tax lien certificate; procedure
Status: in_force

Except as provided in section 942‑A , liens on real estate created by section 552 , in addition to other methods established by law, may be enforced in the following manner. [PL 1987, c. 358, §3 (AMD).]

The tax collector may, after the expiration of 8 months and within one year after the date of original commitment of a tax or, in the case of deferred taxes pursuant to chapter 908‑A , after the due and payable date established pursuant to section 6271, subsection 5 , give to the person against whom the tax is assessed, or leave at the person's last and usual place of abode, or send by certified mail, return receipt requested, to the person's last known address, a notice in writing signed by the tax collector or bearing the tax collector's facsimile signature, stating the amount of the tax, describing the real estate on which the tax is assessed, alleging that a lien is claimed on the real estate to secure the payment of the tax, and demanding the payment of the tax within 30 days after service or mailing of the notice with $3 for the tax collector for making the demand together with the certified mail, return receipt requested, fee. In the case of taxes supplementally assessed, the tax collector may give that notice after the expiration of 8 months and within one year after the date of commitment of the supplementally assessed taxes. If an owner or occupant of real estate to whom the real estate is taxed dies before that demand is made on that owner or occupant, the demand may be made upon the personal representative of that owner's or occupant's estate or upon any of that owner's or occupant's heirs or devisees. [PL 2009, c. 489, §2 (AMD).]

For property that constitutes a homestead for which a property tax exemption is claimed under subchapter 4‑B , the tax collector shall include with the written notice authorized under this section written notice to the person named on the tax lien mortgage that that person may be eligible to file an application for tax abatement under section 841, subsection 2 , indicating that the municipality, upon request, will assist the person in requesting an abatement and provide information regarding the procedures for making such a request. The notice must also indicate that the person may seek assistance from an advisor who can help the person work with the municipality to avoid tax lien foreclosure and provide information regarding ways to contact sources of assistance including legal services providers described in Title 4, section 18‑A, subsection 1, paragraph B . The Department of Professional and Financial Regulation, Bureau of Consumer Credit Protection, by July 15th annually, shall post on a publicly accessible website information on accessing sources of assistance, and that information may be used by municipalities in providing the information required in the notice. Before posting this information, the bureau shall consider input, if any, received from legal services providers, counselors and state and federal agencies involved in foreclosure prevention matters. [PL 2023, c. 579, §1 (AMD).]

After the expiration of the 30 days and within 10 days thereafter, the tax collector shall record in the registry of deeds of the county or registry district where the real estate is situated a tax lien certificate signed by the tax collector or bearing the tax collector's facsimile signature, setting forth the amount of the tax, a description of the real estate on which the tax is assessed and an allegation that a lien is claimed on the real estate to secure the payment of the tax, that a demand for payment of the tax has been made in accordance with this section, and that the tax remains unpaid. When the undivided real estate of a deceased person has been assessed to the deceased's heirs or devisees without designating any of them by name it will be sufficient to record in said registry a tax lien certificate in the name of the heirs or the devisees of said decedent without designating them by name. [PL 2019, c. 501, §22 (AMD).]

At the time of the recording of the tax lien certificate in the registry of deeds, in all cases the tax collector shall file with the municipal treasurer a true copy of the tax lien certificate and shall hand deliver or send by certified mail, return receipt requested, to each record holder of a mortgage on that real estate, to the holder's last known address, a true copy of the tax lien certificate. If the real estate has not been assessed to its record owner, the tax collector shall send by certified mail, return receipt requested, a true copy of the tax lien certificate to the record owner. [PL 1993, c. 422, §6 (AMD).]

The costs to be paid by the taxpayer are the sum of the fees for recording and discharge of the lien as established by Title 33, section 751 , plus $13, plus the fee established by section 943 for sending a notice 30 to 45 days prior to the foreclosing date of the tax lien mortgage if that notice is actually sent and all certified mail, return receipt requested, fees. In the case of a lien in effect pursuant to chapter 908‑A , the costs to be paid include interest in the amount established under section 6271, subsection 3 . Upon redemption, the municipality shall prepare and record a discharge of the tax lien mortgage. [PL 2009, c. 489, §3 (AMD).]

The municipality shall pay the tax collector $3 for the notice, $1 for filing the tax lien certificate and the amount paid for certified mail, return receipt requested, fees. The fees for recording the tax lien certificate and for discharging the tax lien mortgage must be paid by the municipality to the register of deeds. [PL 1995, c. 57, §6 (AMD).]
36 M.R.S. § 6583 — ME Code / Title 36 / Part 9 / Chapter 914-A / Section 6583
36 §6583. Administration; conditions for participation
Status: in_force

The State Tax Assessor shall administer the program. Participation in the program is conditioned upon each participating taxpayer's agreement to forgo the right to protest or pursue an administrative or judicial proceeding with regard to use taxes paid under the program. A participating taxpayer that timely submits the special use tax return as required by subsection 2 with no material misrepresentations or material omissions and that timely makes the use tax payment or payments required by subsections 3 and 4 is absolved from further liability for use taxes incurred prior to January 1, 2006 and is also absolved from liability for criminal prosecution and civil penalties and interest related to those taxes. The following conditions apply to the program. [PL 2005, c. 519, Pt. TT, §1 (NEW).]

1. Limited to unknown liabilities. The program is limited to unknown liabilities only. For purposes of this subsection, an "unknown liability" is a use tax liability that has not been assessed at the time the special use tax return described in section 6584 is received by the assessor. [PL 2005, c. 519, Pt. TT, §1 (NEW).]

2. Return filed and tax liability reported. A participating taxpayer must properly complete and file with the assessor, before the end of the program period, a special use tax return as described in section 6584 reporting all previously unreported and unpaid State of Maine use tax liabilities incurred by the taxpayer during the lookback period. [PL 2005, c. 519, Pt. TT, §1 (NEW).]

3. Tax paid; 3 high years. Except as provided by subsection 4 , a participating taxpayer must pay in full, by the end of the program period, the use tax liability incurred by the taxpayer during the 3 calendar years of the lookback period with the highest use tax liability as reported on the special use tax return described in section 6584 . A participating taxpayer must agree to forgo the right to seek a refund of, or file a petition for reconsideration with respect to, the tax paid with the return. [PL 2005, c. 519, Pt. TT, §1 (NEW).]

4. Payment plans allowed; interest. A participating taxpayer may elect to make payment of the taxes reported under the program after the expiration of the program period, but only pursuant to a payment plan approved by the assessor. A payment plan approved by the assessor may not provide for payments beyond December 31, 2007. Interest at the rate established pursuant to section 186 accrues on any payments made after the expiration of the program period. [PL 2005, c. 519, Pt. TT, §1 (NEW).]
36 M.R.S. § 6256 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6256
36 §6256. Recording liens in county; recording constitutes notice of state lien
Status: in_force

1. Recording of liens. For each municipality in which there is tax-deferred property, the bureau shall cause to be recorded in the mortgage records of the county, a list of tax-deferred properties of that municipality. The list must contain a description of the property as listed in the municipal valuation together with the name of the owner listed on the valuation. The list must be corrected annually to reflect the addition or deletion of deferred properties as well as partial payments received. [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §5 (AMD).]

2. Notice of recording. The recording of the tax-deferred properties under subsection 1 is notice that the bureau claims a lien against those properties in the amount of the deferred taxes plus interest together with any fees paid to the county register of deeds in connection with the recording, release or satisfaction of the lien, even though the amount of taxes, interest or fees is not listed. [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §5 (AMD).]
36 M.R.S. § 1492 — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1492
36 §1492. Purposes and principles -- Article I
Status: in_force

1. Purposes of agreement. It is the purpose of this agreement to set up a system whereby any contracting state may permit owners of fleets of buses operating in 2 or more states to prorate the registration of the buses in such fleets in each state in which the fleets operate on the basis of the proportion of miles operated within such state to total fleet miles, as defined herein. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

2. Principle of proration of registration. It is hereby declared that in making this agreement the contracting states adhere to the principle that each state should have the freedom to develop the kind of highway user tax structure that it determines to be most appropriate to itself, that the method of taxation of interstate buses should not be a determining factor in developing its user tax structure, and that annual taxes or other taxes of the fixed fee type upon buses which are not imposed on a basis that reflects the amount of highway use should be apportioned among the states, within the limits of practicality, on the basis of vehicle miles traveled within each of the states. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 1284 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1284
36 §1284. Action to recover taxes
Status: in_force

The State Tax Assessor may bring a civil action in the State Tax Assessor's own name to enforce the lien on real estate created by section 552 to secure the payment of state taxes assessed under sections 1331 and 1602 upon real estate not liable to be assessed in any municipality. The action must be begun after the expiration of 8 months and within one year after August 1st following the date the taxes were assessed. The proceedings must be in accordance with section 941 , except that the preliminary notice and demand for payment of the tax as provided in that section may not be required. [PL 2023, c. 523, Pt. A, §13 (AMD).]
36 M.R.S. § 651 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 651
36 §651. Public property
Status: in_force

The following public property is exempt from taxation:

1. Public property. A. The property of the United States so far as the taxation of such property is prohibited under the Constitution and laws of the United States; [RR 2013, c. 1, §51 (COR).] B. The property of the State of Maine; [RR 2013, c. 1, §51 (COR).] B-1. Real estate owned by the Water Resources Board of the State of New Hampshire and used for the preservation of recreational facilities in this State; [RR 2013, c. 1, §51 (COR).] C. All property which by the Articles of Separation is exempt from taxation; [RR 2013, c. 1, §51 (COR).] D. The property of any public municipal corporation of this State appropriated to public uses, if located within the corporate limits and confines of such public municipal corporation; [RR 2013, c. 1, §51 (COR).] E. The pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs and dams, used only for reservoir purposes, of public municipal corporations engaged in supplying water, power or light, if located outside of the limits of such public municipal corporation; [RR 2013, c. 1, §51 (COR).] F. All airports and landing fields and the structures erected thereon or contained therein of public municipal corporations whether located within or without the limits of such public municipal corporations. Any structures or land contained within such airport not used for airport or aeronautical purposes shall not be entitled to this exemption. Any public municipal corporation which is required to pay taxes to another such corporation under this paragraph with respect to any airport or landing field shall be reimbursed by the county wherein the airport is situated; and [RR 2013, c. 1, §51 (COR).] G. The pipes, fixtures, conduits, buildings, pumping stations and other facilities of a public municipal corporation used for sewage disposal, if located outside the limits of such public municipal corporation. [PL 1967, c. 115 (NEW).] [RR 2013, c. 1, §51 (COR).]
36 M.R.S. § 844 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 844
36 §844. Appeals to county commissioners
Status: in_force

1. Municipalities without board of assessment review. Except when the municipality or primary assessing area has adopted a board of assessment review, if the assessors or the municipal officers refuse to make the abatement asked for, the applicant may apply to the county commissioners within 60 days after notice of the decisions from which the appeal is being taken or within 60 days after the application is deemed to have been denied. The applicant may not apply to the county commissioners to appeal a decision of the assessors or the municipal officers with respect to nonresidential property or properties having an equalized municipal valuation of $1,000,000 or greater, either separately or in the aggregate. The applicant must make such an appeal to the State Board of Property Tax Review pursuant to subsection 2 . If the commissioners think that the applicant is over-assessed, the applicant is granted such reasonable abatement as the commissioners think proper. If the applicant has paid the tax, the applicant is reimbursed out of the municipal treasury, with costs in either case. If the applicant fails, the commissioners shall allow costs to the municipality, taxed as in a civil action in the Superior Court, and issue their warrant of distress against the applicant for collection of the amount due the municipality. The commissioners may require the assessors or municipal clerk to produce the valuation by which the assessment was made or a copy of it. Either party may appeal from the decision of the county commissioners to the Superior Court, in accordance with the Maine Rules of Civil Procedure, Rule 80B. If the county commissioners fail to give written notice of their decision within 60 days of the date the application is filed, unless the applicant agrees in writing to further delay, the application is deemed denied and the applicant may appeal to the Superior Court as if there had been a written denial. [PL 2025, c. 342, §1 (AMD); PL 2025, c. 342, §3 (AFF).]

1-A. County board of assessment review. The county commissioners in a county may establish a county board of assessment review to hear all appeals to the county commissioners. The board has the powers and duties of a municipal board of assessment review, including those provided under section 844‑M . [PL 1995, c. 262, §6 (NEW).]

2. Nonresidential property of $1,000,000 or greater. The applicant may appeal the decision of the assessors or the municipal officers on a request for abatement with respect to nonresidential property or properties having an equalized municipal valuation of $1,000,000 or greater, either separately or in the aggregate, to the State Board of Property Tax Review within 60 days after notice of the decision from which the appeal is taken or after the application is deemed to be denied. If the State Board of Property Tax Review determines that the applicant is over-assessed, it shall grant such reasonable abatement as it determines proper. For the purposes of this subsection, "nonresidential property" means property that is used primarily for commercial, industrial or business purposes, excluding unimproved land that is not associated with a commercial, industrial or business use. [PL 2025, c. 342, §2 (AMD); PL 2025, c. 342, §3 (AFF).]

3. Notice of decision. An appeal to the county commissioners is subject to the provisions for notice of decision in section 842 . [PL 1991, c. 546, §13 (NEW).]

4. Payment requirements for taxpayers. If the taxpayer has filed an appeal under this section without having paid an amount of current taxes equal to the amount of taxes paid in the next preceding tax year, as long as that amount does not exceed the amount of taxes due in the current tax year or the amount of taxes in the current tax year not in dispute, whichever is greater, by or after the due date, or according to a payment schedule mutually agreed to in writing by the taxpayer and the municipal officers, the appeal process must be suspended until the taxes, together with any accrued interest and costs, have been paid. If an appeal is in process upon expiration of a due date or written payment schedule date for payment of taxes in a particular municipality, without the appropriate amount of taxes having been paid, whether the taxes are due for the year under appeal or a subsequent tax year, the appeal process must be suspended until the appropriate amount of taxes described in this subsection, together with any accrued interest and costs, has been paid. This subsection does not apply to property with a valuation of less than $500,000. [PL 2009, c. 434, §17 (AMD).]
36 M.R.S. § 381 — ME Code / Title 36 / Part 2 / Chapter 103 / Section 381
36 §381. State valuation; definition; to be filed with Bureau of Revenue Services annually
Status: in_force

The term "state valuation" as used in reference to the unorganized territory in this Title, except in this chapter and chapter 105 , means an annual valuation of all property subject to a Maine property tax but not taxable by a municipality. The annual valuation is to be completed by and on file in the office of the Bureau of Revenue Services prior to the assessment of the annual property tax in the unorganized territory. The annual valuation is to be based on the status of property on April 1st. In this chapter, in chapter 105 and outside of this Title, the term "state valuation" means the valuation filed with the Secretary of State pursuant to section 305, subsection 1 . [PL 2019, c. 379, Pt. A, §2 (AMD).]
36 M.R.S. § 891-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 891-A
36 §891-A. School subsidies withheld from delinquent municipalities
Status: in_force

When any state tax assessed upon any city, town or plantation remains unpaid, such city, town or plantation may be precluded from drawing from the Treasurer of State the school subsidy set apart for such city, town or plantation so long as such tax remains unpaid. [PL 1973, c. 556, §8 (NEW).]
36 M.R.S. § 5253 — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5253
36 §5253. Return and payment of tax withheld
Status: in_force

Every person that is required to deduct and withhold tax under section 5250 , 5250‑B or 5255‑B shall, for each calendar quarter or other reporting period required by the State Tax Assessor, file a return on or before the last day of the month following the end of the reporting period and remit payment as prescribed by the assessor. The assessor shall prescribe the voucher required to be filed with the payments. [PL 2011, c. 240, §40 (AMD).]

1. General. [PL 2003, c. 20, Pt. AA, §3 (RP); PL 2003, c. 20, Pt. AA, §6 (AFF).]

2. Deposit in trust for assessor. [PL 1985, c. 691, §38 (RP).]
36 M.R.S. § 472 — ME Code / Title 36 / Part 2 / Chapter 104 / Section 472
36 §472. Executive committee
Status: in_force

The governing body of a primary assessing district must be an executive committee composed of an equal number of municipal officers from each municipality and 2 nonvoting members. The nonvoting members are the chief assessor of a primary assessing area and the State Tax Assessor. It is not necessary that the State Tax Assessor attend all meetings of a primary assessing area; the State Tax Assessor may appoint a substitute to represent the State Tax Assessor. [PL 2025, c. 113, Pt. D, §7 (AMD).]

1. Voting members. The voting members of the executive committee shall be appointed as follows: The municipal officers of each municipality comprising the primary assessing districts shall elect from their number the municipal officer or officers to serve on the executive committee. [PL 1975, c. 545, §14 (AMD).]

2. Terms. [PL 1975, c. 545, §14 (RP).]
36 M.R.S. § 5219-YY — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-YY
36 §5219-YY. Credit for paper manufacturing facility investment
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 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] B. "Commissioner" means the Commissioner of Economic and Community Development. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] C. "Employee based at a paper manufacturing facility" means an employee who performs more than 50% of the employee's employee-related activities for the employer at a paper manufacturing facility. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] D. "Full-time" means an average of at least 36 hours weekly during the period of measurement. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] E. "Headquarters" has the same meaning as in section 5219‑QQ, subsection 1, paragraph F . [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] F. "Paper manufacturing facility" means a facility in the State that is used primarily to manufacture paper products, including facilities used in support of such paper manufacturing. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] G. "Qualified applicant" means an applicant that, at the time an application for a certificate of approval is submitted, satisfies the following criteria: (1) The applicant owns a paper manufacturing facility located in a county in this State with an unemployment rate that is at least 20% higher than the state average unemployment rate, as determined in the most recent annual state and county unemployment rate report issued by the Department of Labor; (2) The applicant directly employs at least 400 qualified employees, at least 75% of whom earn at least 115% of the most recent annual per capita personal income in the county in which the qualified employee is employed; (3) The applicant intends to make a qualified investment in the State within 2 years following the date of the application; (4) The applicant's paper manufacturing facility is not located within a low-income community. As used in this subparagraph, "low-income community" has the same meaning as in the Code, Section 45D(e)(1); (5) The applicant has not received a qualified low-income community investment under section 5219‑HH with respect to the paper manufacturing facility at which the qualified investment is made or intended to be made; (6) The applicant's headquarters are or will be located in the State; and (7) The applicant is not certified under the Pine Tree Development Zone program pursuant to Title 30‑A, section 5250‑O or the Maine Employment Tax Increment Financing Program established in chapter 917 . [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] H. "Qualified employee" means a full-time employee of the qualified applicant based at a paper manufacturing facility for whom a retirement program subject to the federal Employee Retirement Income Security Act of 1974, 29 United States Code, Chapter 18 and group health insurance are provided and whose income derived from employment at a paper manufacturing facility, calculated on a calendar year basis, is greater than the most recent annual per capita personal income in the county in which the qualified employee is employed. "Qualified employee" does not include an employee who is transferred, as determined by the commissioner, to a qualified applicant from an affiliated business located in the State. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] I. "Qualified investment" means expenditures of at least $15,000,000 to design, permit, build, rebuild, modify, replace, repair or acquire machinery or equipment, including supporting equipment, to modernize or improve a paper manufacturing facility. The expenditures of a qualified applicant and other entities, whether or not incorporated, that are part of a single business enterprise must be aggregated to determine whether a qualified investment has been made. A qualified investment includes any amount spent, prior to the issuance of a certificate of approval, on machinery, equipment, repair parts, replacement parts or replacement equipment, including additions and accessions to other machinery and equipment, as long as the machinery, equipment, parts, additions or accessions are placed in service after the issuance of a certificate of approval. A qualified investment does not include an investment made prior to January 1, 2019 or after December 31, 2023. "Qualified investment" does not include any amount expended to qualify for Pine Tree Development Zone program benefits under Title 30-A, chapter 206, subchapter 4. [PL 2021, c. 485, §1 (AMD); PL 2021, c. 485, §3 (AFF).] [PL 2021, c. 485, §1 (AMD); PL 2021, c. 485, §3 (AFF).]

2. Procedures for application; certificate of approval. This subsection governs 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 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] 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. The commissioner may not issue certificates of approval under this subsection that total, in the aggregate, more than $40,000,000 of qualified investment. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] C. A certified applicant shall obtain approval from the commissioner prior to the transfer of a certificate of approval or, if the certified applicant has obtained a certificate of completion under paragraph E , 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 or analogous noncorporate equity interest 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 certified applicant's unitary affiliated group as defined in section 5102, subsection 1‑B at the time of the transfer; or (2) The commissioner finds that the transferee will, and has the capacity to, maintain operations of the paper manufacturing facility 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 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] D. 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 C fails to make a qualified investment within 2 years of the date of the certificate of approval. The commissioner shall revoke a certificate of approval or a certificate of completion under paragraph E if the applicant or transferee ceases operations of the paper manufacturing facility 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 C . 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 under this section. A certified applicant whose certificate of completion is revoked during the period from 6 years after to 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 to 10 years after the date the certificate was issued. If credit amounts are subject to recapture after a certificate of approval has been transferred as provided in paragraph C , the transferee is responsible for payment of any credit amounts that must be returned to the State. A certified applicant whose certificate of approval or certificate of completion has been revoked pursuant to this paragraph is not eligible for the tax credit under this section for the tax year in which the certificate is revoked and any year thereafter. Any amount to be returned to the State pursuant to this paragraph must be added to the tax imposed on the taxpayer under this Part for the taxable year during which the certificate is revoked. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] E. Upon making a qualified investment, 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 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 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] F. Upon issuance of a certificate of completion in accordance with paragraph E , the commissioner shall issue, on behalf of the State, a memorandum to the qualified applicant describing the tax credits provided by this section to the applicant 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 D and does not prohibit the assessor from assessing and collecting an overpaid benefit in accordance with the provisions of this Title. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).]

3. Refundable credit allowed. For tax years beginning on or after January 1, 2024, a certified applicant is allowed a credit as provided in this subsection. A. Subject to the limitations under paragraph B , beginning with the tax year during which a certificate of completion is issued under subsection 2, paragraph E or the tax year beginning in 2024, whichever is later, and for each of the following 9 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 4% of the certified applicant's qualified investment. The credit allowed under this subsection is refundable. [PL 2021, c. 485, §2 (AMD); PL 2021, c. 485, §3 (AFF).] 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 have at least 400 qualified employees based at the paper manufacturing facility where the qualified investment was made, at least 75% of whom earn at least 115% of the most recent annual per capita personal income in the county in which the qualified employee is employed, as measured on the last day of the tax year. (2) Cumulative credits under this subsection for all certified applicants may not exceed $1,600,000 per year and $16,000,000 in total. (3) A credit is not allowed to any person if the certified applicant has received a qualified low-income community investment under section 5219‑HH with respect to the paper manufacturing facility at which the qualified investment is made under this section. (4) A credit is not allowed to any person who receives benefits under the Pine Tree Development Zone program pursuant to Title 30‑A, section 5250‑O or the Maine Employment Tax Increment Financing Program established in chapter 917 related to the paper manufacturing facility in the tax year for which a credit is claimed under this section. (5) A credit is not allowed to any person for any tax year during which the headquarters of the certified applicant are not located in the State. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] [PL 2021, c. 485, §2 (AMD); PL 2021, c. 485, §3 (AFF).]

4. Reporting required. A certified applicant, the commissioner and the 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 paragraph as "the report year," containing the following information: (1) The number of qualified employees of the certified applicant on the last day of the report year; and (2) The incremental amount of qualified investment made in the report year. The commissioner may prescribe forms for the annual report described in this paragraph. The commissioner shall provide copies of the report to the assessor and to the joint standing committee of the Legislature having jurisdiction over taxation matters at the time the report is received. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] B. By April 1st of each year, the commissioner shall report to the joint standing committee of the Legislature having jurisdiction over taxation matters aggregate data on employment levels and qualified investment amounts of certified applicants for each year that a certified applicant claimed a credit under this section. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] C. By December 31st of each year, beginning in 2025, the 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 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] Notwithstanding any 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 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).]

5. Rules; fees. The commissioner and the assessor may jointly adopt rules to implement this section, including, but not limited to, rules for determining and certifying eligibility. The commissioner may also by rule establish fees to offset the costs of administering this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . Any fees collected pursuant to this subsection 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 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).]

6. Evaluation; specific public policy objectives; 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 objectives of the credit provided under this section are to provide incentives for the revitalization of paper manufacturing facilities in counties with high unemployment and to create or retain high-quality jobs in the State by encouraging paper manufacturers to modernize their paper manufacturing equipment to better compete in the marketplace; and [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] B. Performance measures, including, but not limited to: (1) The number of qualified employees added or retained during the period being reviewed and how employment during that period compares to the minimum employment requirements established in subsection 3, paragraph B , subparagraph (1); (2) The amount of qualified investment made by certified applicants during the period being reviewed and how those investments compare to the minimum level of investment required in subsection 1, paragraph I ; (3) The increase in the vitality and competitiveness of the State's paper industry in the marketplace; (4) The change in the number of paper manufacturers and machinery used for the production of paper products located in the State and the number of modernization projects undertaken at those paper manufacturing facilities during the period being reviewed; and (5) Measures of fiscal impact and overall economic impact to the State and to the regions in which certified applicants are located. [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).] [PL 2021, c. 482, §3 (NEW); PL 2021, c. 485, §3 (AFF).]

Revisor's Note: §5219-YY. Access to justice credit (As enacted by PL 2021, c. 473, §2 is REALLOCATED TO TITLE 36, SECTION 5219-ZZ)
36 M.R.S. § 199-B — ME Code / Title 36 / Part 1 / Chapter 10 / Section 199-B
36 §199-B. Report
Status: in_force

1. Report. The bureau shall submit a report regarding tax expenditures to the committee by February 15th of each odd-numbered year. The report must contain: A. A summary of each tax expenditure in the laws administered by the bureau; [PL 2001, c. 652, §7 (NEW).] B. A description of the purpose and background of the tax expenditure and the groups likely to benefit from the tax expenditure; [PL 2001, c. 652, §7 (NEW).] C. An estimate of the cost of the tax expenditure for the current biennium; [PL 2001, c. 652, §7 (NEW).] D. Any issues regarding tax expenditures that need to be considered by the Legislature; [PL 2017, c. 211, Pt. E, §4 (AMD).] E. Any recommendation regarding the amendment, repeal or replacement of the tax expenditure; and [PL 2017, c. 211, Pt. E, §4 (AMD).] F. The total amount of reimbursement paid to each person claiming a reimbursement for taxes paid on certain business property under chapter 915 . [PL 2017, c. 211, Pt. E, §4 (NEW).] [PL 2017, c. 211, Pt. E, §4 (AMD).]
36 M.R.S. § 6605 — ME Code / Title 36 / Part 9 / Chapter 914-C / Section 6605
36 §6605. Initiatives application
Status: in_force

The State Tax Assessor shall prepare and make available the 2010 tax initiatives application. The application and associated guidelines prepared by the assessor, which govern participation in the initiatives, are exempt from the Maine Administrative Procedure Act. Each application requires the approval of the assessor and must include the amount of tax, interest and penalty to be paid, as determined pursuant to section 6606 , the initiative being applied for and the periods to which the liability applies. The assessor may deny any application not consistent with this chapter. [PL 2009, c. 571, Pt. HH, §1 (NEW).]
36 M.R.S. § 706-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 706-A
36 §706-A. Taxpayers to list property; notice; penalty; verification
Status: in_force

1. Taxpayers to list property; inquiries. Before making an assessment, the assessor may give timely notice in writing to all persons liable to taxation or qualifying for an exemption subject to full or partial reimbursement by the State to furnish to the assessor true and perfect lists of all the property the taxpayer possessed on the first day of April of the same year and may at the time of the notice or thereafter require the taxpayer to answer in writing all proper inquiries as to the nature, situation and value of the taxpayer's property liable to be taxed in the State or subject to an exemption subject to full or partial reimbursement by the State. The list and answers are not conclusive upon the assessor. As may be reasonably necessary to ascertain the value of property according to the income approach to value pursuant to the requirements of section 208‑A or generally accepted assessing practices, these inquiries may seek information about income and expense, manufacturing or operational efficiencies, manufactured or generated sales price trends or other related information. A taxpayer has 30 days from receipt of a request for a true and perfect list or of proper inquiries to respond to the request or inquiries. Upon written request to the assessor, a taxpayer is entitled to a 30-day extension to respond to the request for a true and perfect list or proper inquiries, and the assessor may at any time grant additional extensions upon written request. Information provided by the taxpayer in response to an inquiry that is proprietary information, and is clearly labeled by the taxpayer as proprietary and confidential information, is confidential and is not a public record for purposes of Title 1, chapter 13 . A notice to or inquiry of a taxpayer made under this section may be by mail directed to the last known address of the taxpayer or by any other method that provides reasonable notice to the taxpayer. If notice is given by mail and the taxpayer does not furnish the list and answers to all proper inquiries, the taxpayer may not apply to the assessor for an abatement or appeal an application for abatement of those taxes unless the taxpayer furnishes the list and answers with the application and satisfies the assessing authority or authority to whom an appeal is made that the taxpayer was unable to furnish the list and answers in the time required. The list and answers are not conclusive upon the assessor. If the assessor fails to give notice by mail, the taxpayer is not prohibited from applying for an abatement; however, upon demand, the taxpayer shall furnish the list and answer in writing all proper inquiries as to the nature, situation and value of the taxpayer's property liable to be taxed in the State. A taxpayer's refusal or neglect to answer the inquiries bars an appeal, but the list and answers are not conclusive upon the assessor. The assessor may require the person furnishing the list and answers to all proper inquiries to subscribe under oath to the truth of the list and answers. [PL 2021, c. 630, Pt. B, §3 (AMD).]

2. Penalty. It is unlawful for any public official or any employee, agent, attorney or consultant of the taxing jurisdiction to willfully disclose any taxpayer information made confidential by this section or examine information made confidential by this section for any purpose other than the conduct of official duties pertaining to property tax administration. Information made confidential by this section may be disclosed: A. To the State Tax Assessor, who shall treat such information as confidential for purposes of section 191, subsection 2, paragraph I ; [PL 2017, c. 367, §5 (NEW).] B. To a mediator retained pursuant to section 271, subsection 5‑A ; [PL 2017, c. 367, §5 (NEW).] C. In a judicial proceeding in camera; [PL 2017, c. 367, §5 (NEW).] D. In an administrative proceeding, in executive session, pursuant to Title 1, section 405, subsection 6, paragraph F ; [PL 2017, c. 367, §5 (NEW).] E. To the person who filed the confidential information or that person’s representative authorized by the person in writing to receive the information; [PL 2017, c. 367, §5 (NEW).] F. To a public official or any employee, agent, attorney or consultant of the taxing jurisdiction; and [PL 2017, c. 367, §5 (NEW).] G. To any other person with the taxpayer’s written consent. [PL 2017, c. 367, §5 (NEW).] A person who knowingly violates the confidentiality provisions of this subsection commits a Class E crime. [PL 2017, c. 367, §5 (NEW).]

3. Proprietary information. For the purposes of this section, "proprietary information" means information that is a trade secret or production, commercial or financial information the disclosure of which would impair the competitive position of the person submitting the information and would make available information not otherwise publicly available and information protected from disclosure by federal or state law, rules or regulations. [PL 2017, c. 367, §5 (NEW).]
36 M.R.S. § 703 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 703
36 §703. Select board to act as assessors
Status: in_force

If any municipality does not choose assessors and is not a part of a primary assessing area, the members of the select board are the assessors, and each of them must be sworn as an assessor. A member of the select board who is an assessor pursuant to this paragraph may resign the position of assessor without resigning office as a member of the select board. The position of assessor must then be filled by appointment pursuant to Title 30‑A, section 2602, subsection 2 . [PL 2021, c. 275, §55 (AMD).]
36 M.R.S. § 5121 — ME Code / Title 36 / Part 8 / Chapter 805 / Section 5121
36 §5121. Maine taxable income
Status: in_force

The Maine taxable income of a resident individual is equal to the individual's federal adjusted gross income with the modifications and less the deductions and personal exemptions provided in this chapter. [PL 2019, c. 379, Pt. C, §2 (AMD).]
36 M.R.S. § 6613 — ME Code / Title 36 / Part 9 / Chapter 914-D / Section 6613
36 §6613. Administration; conditions for participation
Status: in_force

The State Tax Assessor shall administer the program. Participation in the program is conditioned upon each participating taxpayer's agreement to forgo the right to protest or pursue an administrative or judicial proceeding with regard to use taxes paid under the program. A participating taxpayer that timely submits the special use tax return as required by subsection 2 with no material misrepresentations or material omissions and that timely makes the use tax payment or payments required by subsection 3 is absolved from further liability for use taxes incurred prior to January 1, 2012 and is also absolved from liability for criminal prosecution and civil penalties related to those taxes. The following conditions apply to the program. [PL 2011, c. 657, Pt. Q, §1 (NEW).]

1. Limited to unknown liabilities. The program is limited to unknown liabilities only. For purposes of this subsection, "unknown liability" means a use tax liability that has not been assessed at the time the special use tax return described in section 6614 is received by the assessor. [PL 2011, c. 657, Pt. Q, §1 (NEW).]

2. Return filed and tax liability reported. A participating taxpayer must properly complete and file with the assessor, before the end of the program period, a special use tax return as described in section 6614 reporting all previously unreported and unpaid State of Maine use tax liabilities incurred by the taxpayer during the lookback period. [PL 2011, c. 657, Pt. Q, §1 (NEW).]

3. Tax paid; 3 high years. A participating taxpayer must pay in full, by the end of the program period or the approved payment plan period as provided in accordance with subsection 4 , the use tax liability incurred by the taxpayer during the 3 calendar years of the lookback period with the highest use tax liability as reported on the special use tax return described in section 6614 , plus any interest associated with an approved payment plan. A participating taxpayer must agree to forgo the right to seek a refund of, or file a petition for reconsideration with respect to, the tax paid with the return. [PL 2011, c. 657, Pt. Q, §1 (NEW).]

4. Payment plans allowed; interest. A participating taxpayer may elect to make payment of the taxes reported under the program after the expiration of the program period, but only pursuant to a payment plan approved by the assessor. A payment plan approved by the assessor may not provide for payments beyond May 31, 2013. Interest at the rate established pursuant to section 186 accrues on any payments made after the expiration of the program period. [PL 2011, c. 657, Pt. Q, §1 (NEW).]
36 M.R.S. § 2906-A — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2906-A
36 §2906-A. Refund of tax paid on worthless accounts
Status: in_force

The retail dealer shall be entitled to a refund from the Treasurer of State for a portion of the tax paid to a distributor or importer, which tax shall be reported and paid to the State Tax Assessor by the distributor or importer pursuant to section 2906 . The portion of the tax for which there is a refund entitlement is represented by tax paid on accounts of the retailer found to be worthless and actually charged off by the retailer, but if any such accounts are thereafter collected by the retailer, the tax recovered shall be paid within 30 days of recovery directly by the retailer to the State Tax Assessor. [PL 1981, c. 304, §1 (NEW).]

The procedure for that refund shall be as follows. [PL 1981, c. 304, §1 (NEW).]

1. Computation. The refund shall be in the amount of the tax paid on accounts of the retailer found to be worthless and actually charged off by the retailer. [PL 1981, c. 304, §1 (NEW).]

2. Applications. All applications for refunds shall be made by the retailer under penalties of perjury annually on or before April 1st for all accounts found to be worthless and charged off during the previous calendar year. [PL 1981, c. 304, §1 (NEW).]

3. Form. That application shall be in such form as the State Tax Assessor shall prescribe. [PL 1981, c. 304, §1 (NEW).]

4. Payment. Subsections 1 to 3 having been complied with, the State Tax Assessor shall calculate the amount of the refund due on an application and shall certify the amount and the name of the person entitled to the refund to the Treasurer of State. The Treasurer of State shall thereafter make the certified refund from funds paid to the Treasurer of State pursuant to section 2906 . [PL 1981, c. 304, §1 (NEW).]
36 M.R.S. § 341 — ME Code / Title 36 / Part 2 / Chapter 103 / Section 341
36 §341. Certification of treasurer and controller
Status: in_force

Before commencing to collect the taxes that the State Tax Assessor is authorized by law to collect, the State Tax Assessor shall certify to the Treasurer of State and the State Controller the total amount of each type of tax. Copies of all supplemental assessments and abatements of taxes must be sent to the Treasurer of State. [PL 2025, c. 113, Pt. D, §6 (AMD).]
36 M.R.S. § 605 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 605
36 §605. Deceased persons
Status: in_force

The personal property of a deceased person must be assessed to the personal representative in the place where the deceased last resided, and such assessment continues until the personal representative gives notice to the assessors that such property has been distributed. If the deceased at the time of death did not reside in the State, such personal property must be assessed to the personal representative in the place where such property is situated. Before the appointment of a personal representative, the personal property of a deceased person must be assessed to the estate of the deceased in the place where the deceased last resided, if in the State, otherwise in the place where such property is situated, and the personal representative subsequently appointed is liable for the tax. [PL 2017, c. 288, Pt. A, §38 (AMD).]
36 M.R.S. § 759 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 759
36 §759. Accounting; penalties
Status: in_force

Each tax collector shall, on the last day of each month, pay to the municipal treasurer all moneys collected by the tax collector, and once in 2 months at least shall exhibit to the municipal officers a just and true account of all moneys received on taxes committed to, and excise taxes collected by, the tax collector and produce the treasurer's receipt for money paid by the tax collector. For each neglect, the tax collector forfeits to the municipality $100 to be recovered by the municipal officers of that municipality in a civil action. [PL 2025, c. 113, Pt. D, §29 (AMD).]
36 M.R.S. § 2016 — ME Code / Title 36 / Part 3 / Chapter 221 / Section 2016
36 §2016. Pine Tree Development Zone businesses; reimbursement of certain taxes
Status: in_force

1. Terms defined. As used in this section, the terms "qualified Pine Tree Development Zone business" and "qualified business activity" have the meanings given to them in Title 30‑A, section 5250‑I . For the purposes of this section, "primarily" means more than 50% of the time during the period that begins on the date on which the property is first placed in service by the purchaser and ends 2 years from that date or at the time the property is sold, destroyed or otherwise permanently removed from service by the purchaser, whichever occurs first. [PL 2005, c. 351, §9 (NEW); PL 2005, c. 351, §26 (AFF).]

2. Reimbursement allowed. A reimbursement is allowed as provided in this section for a tax paid pursuant to this Part with respect to: A. The sale or use of tangible personal property that is physically incorporated in and becomes a permanent part of real property that is owned by or sold to a qualified Pine Tree Development Zone business and that is used directly and primarily by that business in one or more qualified business activities; or [PL 2017, c. 440, §8 (NEW); PL 2017, c. 440, §16 (AFF).] B. The sale or use of tangible personal property and the transmission and distribution of electricity to a qualified Pine Tree Development Zone business that is used directly and primarily in one or more qualified business activities. [PL 2017, c. 440, §8 (NEW); PL 2017, c. 440, §16 (AFF).] [PL 2017, c. 440, §8 (RPR); PL 2017, c. 440, §16 (AFF).]

3. Claim for reimbursement. Claims under this section for reimbursement of taxes are controlled by this subsection. A. A claim for reimbursement under this section pursuant to subsection 2, paragraph A must be filed by the contractor or subcontractor with the State Tax Assessor within 3 years from the date on which the tangible personal property was incorporated into real property. The reimbursement claim must be submitted on a form prescribed by the assessor and must be accompanied by a statement from a qualified Pine Tree Development Zone business certifying, under penalties of perjury, that the personal property with respect to which the tax was paid by the claimant has been placed in use directly and primarily in a qualified business activity. All records pertaining to such certification and to the transactions in question must be retained for at least 6 years by the contractor or subcontractor, by the qualified Pine Tree Development Zone business and by the person, if any, that sold the real property in question to that business. The reimbursement claim must be accompanied by such additional information as the assessor may require. If a sales or use tax is included in the contractor's or subcontractor's contract price, the contractor or subcontractor shall file, at the request of the qualified Pine Tree Development Zone business, a claim for reimbursement in accordance with this section and pay the reimbursement to the qualified Pine Tree Development Zone business. [PL 2017, c. 440, §9 (AMD); PL 2017, c. 440, §16 (AFF).] B. If, by agreement between the contractor or subcontractor and the qualified Pine Tree Development Zone business, the contractor or subcontractor assigns its right to claim and receive reimbursement pursuant to subsection 2, paragraph A , the qualified Pine Tree Development Zone business must file a claim for reimbursement in accordance with this subsection. A reimbursement may not be issued to a qualified Pine Tree Development Zone business under this paragraph unless the contractor or subcontractor has previously submitted to the bureau a certificate, signed by the contractor or subcontractor, releasing the contractor's or subcontractor's claim to the reimbursement. The certificate must be in a format prescribed by the assessor. [PL 2017, c. 440, §9 (AMD); PL 2017, c. 440, §16 (AFF).] C. A claim for reimbursement under subsection 2, paragraph B by a qualified Pine Tree Development Zone business must include proof that the business was issued a certificate of qualification by the Commissioner of Economic and Community Development pursuant to Title 30‑A, section 5250‑O . [PL 2017, c. 440, §9 (NEW); PL 2017, c. 440, §16 (AFF).] [PL 2017, c. 440, §9 (AMD); PL 2017, c. 440, §16 (AFF).]

4. Limitations. The following are the limitations on reimbursements made pursuant to this section. A. Reimbursements made by the assessor pursuant to subsection 2, paragraph A are limited to taxes paid in connection with sales of tangible personal property that occur within a period of 10 years in the case of a qualified Pine Tree Development Zone business located in a tier 1 location, as defined in Title 30‑A, section 5250‑I, subsection 21‑A , and 5 years in the case of a qualified Pine Tree Development Zone business located in a tier 2 location, as defined in Title 30‑A, section 5250‑I, subsection 21‑B , from the date the qualified Pine Tree Development Zone business receiving the property is certified pursuant to Title 30‑A, section 5250‑O or by December 31, 2034, whichever occurs first. [PL 2023, c. 412, Pt. J, §9 (AMD).] B. Reimbursement pursuant to subsection 2, paragraph A of taxes paid in connection with the sale of tangible personal property subsequently attached to real property may not be made when those real property improvements: (1) Are owned by more than one person prior to their acquisition by the qualified Pine Tree Development Zone business whose certification accompanies the reimbursement claim pursuant to subsection 3 ; or (2) Have been used for a business purpose by a person other than the qualified Pine Tree Development Zone business whose certification accompanies the reimbursement claim pursuant to subsection 3 . [PL 2017, c. 440, §10 (AMD); PL 2017, c. 440, §16 (AFF).] C. Reimbursements pursuant to subsection 2, paragraph B are limited to taxes paid in connection with the sale or use of tangible personal property and the transmission and distribution of electricity that has occurred within the period of time between the date a qualified Pine Tree Development Zone business was issued a letter of certification pursuant to Title 30‑A, section 5250‑O and the date the business received a sales tax exemption certificate pursuant to eligibility for a sales tax exemption under section 1760, subsection 87 , but in no case may this period of time exceed a period of time beyond 2 years from the date of issuance of the letter of certification. [PL 2017, c. 440, §10 (NEW); PL 2017, c. 440, §16 (AFF).] [PL 2023, c. 412, Pt. J, §9 (AMD).]

5. Audit. The assessor has the authority to audit any claim filed under this section. If the assessor determines that the amount of the claimed reimbursement is incorrect, the assessor shall redetermine the claim and notify the claimant in writing of the redetermination. If the claimant has received reimbursement of an amount that the assessor concludes should not have been reimbursed, the assessor may issue an assessment for that amount within 3 years from the date the reimbursement claim was filed or at any time if a fraudulent reimbursement claim was filed. The claimant may seek reconsideration, pursuant to section 151 , of the redetermination or assessment. [PL 2005, c. 351, §9 (NEW); PL 2005, c. 351, §26 (AFF).]

6. Payment of claims. The State Tax Assessor shall determine the benefit for each claimant under this section. The assessor shall pay the certified amounts to each approved applicant qualifying for the benefit under this section within 30 days after receipt of a properly completed claim. Interest is not allowed on any payment made to a claimant pursuant to this section. [PL 2011, c. 655, Pt. L, §3 (AMD).]
36 M.R.S. § 5219-K — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-K
36 §5219-K. Research expense tax credit
Status: in_force

1. Credit allowed. A taxpayer is allowed a credit against the tax due under this Part equal to the sum of 5% of the excess, if any, of the qualified research expenses for the taxable year over the base amount and 7.5% of the basic research payments determined under the Code, Section 41(e)(1)(A). The term "base amount" means the average amount per year spent on qualified research expenses over the previous 3 taxable years by the taxpayer. As used in this section, unless the context otherwise indicates, the terms "qualified research expenses," "qualified organization base period amount," "basic research" and any other terms affecting the calculation of the credit have the same meanings as under the Code, Section 41, but apply only to expenditures for research conducted in this State. In determining the amount of the credit allowable under this section, the State Tax Assessor may aggregate the activities of all corporations that are members of a controlled group of corporations, as defined by the Code, Section 41(f)(1)(A) and in addition may aggregate the activities of all entities, whether or not incorporated, that are under common control, as defined by the Code, Section 41(f)(1)(B). [PL 2007, c. 627, §91 (AMD).]

2. Reduction not less than zero. The credit allowed under this section for any taxable year may not reduce the tax due to less than zero. [PL 1995, c. 368, Pt. GGG, §7 (NEW).]

3. Limitation on credit allowed. The credit allowed under this section is limited to 100% of a corporation's first $25,000 of tax due, as determined before the allowance of any credits, plus 75% of the corporation's tax due, as determined in excess of $25,000. The assessor may adopt rules similar to those authorized under the Code, Section 38(c)(6)(B). [PL 2023, c. 360, Pt. B, §11 (AMD).]

4. Corporations filing combined return. In the case of corporations filing a combined return, a credit generated by an individual member corporation under the provisions of this section must first be applied against the tax due attributable to that company under this Part. A member corporation with an excess research and development credit may apply its excess credit against the tax due of another group member to the extent that that other member corporation can use additional credits under the limitations of subsection 3 . Unused, unexpired credits generated by a member corporation may be carried over from year to year by the individual corporation that generated the credit, subject to the limitation in subsection 5 . [PL 1997, c. 504, §18 (AMD).]

5. Carryover to succeeding years. A taxpayer entitled to a credit under this section for any taxable year may carry over and apply to the tax due for any one or more of the next succeeding 15 taxable years the portion, as reduced from year to year, of the credit that exceeds the tax due for the taxable year. A taxpayer may carry over and apply to the tax due for any subsequent taxable year the portion of those credits, as reduced from year to year, not allowed by subsection 3 . [PL 1995, c. 368, Pt. GGG, §7 (NEW).]

6. Additional rules. The State Tax Assessor may adopt such rules as are necessary to implement this section. [PL 2023, c. 360, Pt. B, §12 (AMD).]

7. Application. This section applies to any tax year beginning on or after January 1, 1996. [PL 1995, c. 368, Pt. GGG, §7 (NEW).]
36 M.R.S. § 1609 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1609
36 §1609. Audit of municipal cost component and the Unorganized Territory Education and Services Fund
Status: in_force

The Unorganized Territory Education and Services Fund and each account of the municipal cost component must be audited annually. The audit must cover the last entire fiscal year and be completed no later than February 1st following the end of each fiscal year. The expenses of these auditing services are part of the municipal cost component and are paid out of the Unorganized Territory Education and Services Fund. The audit must be performed in accordance with generally accepted auditing standards and procedures pertaining to governmental accounting and must include a management letter covering the audit of the operational aspects of the fund, as well as suggestions that the auditor determines advisable for the proper administration of the fund. The auditor shall produce the audit report on the forms required by the accounting system established by the Office of the State Auditor in Title 5, section 243 . [PL 1989, c. 857, §79 (AMD); PL 2013, c. 16, §10 (REV).]

The audit must include an accounting of receipts, expenditures, disbursements, allocations, apportionments and methods for calculating requests for transfers from the fund covering each account of the municipal cost component and the Unorganized Territory Education and Services Fund. The audit must also include a review of the accounting procedure used by agencies or governmental entities receiving transfers from the fund to determine whether the expenditures and transfers from the fund have been used in compliance with laws of this State. [PL 1989, c. 857, §79 (AMD).]