36 M.R.S. § 844-N — ME Code / Title 36 / Part 2 / Chapter 105 / Section 844-N
36 §844-N. Primary assessing area board of assessment review
Status: in_force

1. Organization. A primary assessing area board of assessment review, as authorized by section 471‑A , consists of 5 or 7 members who serve staggered terms of at least 3 but no more than 5 years. The terms must be determined by rule of the board. The board shall elect annually a chair and a secretary from among its members. A municipal officer or the spouse of a municipal officer may not be a member of the board. Any question of whether a particular issue involves a conflict of interest sufficient to disqualify a member from voting on that issue must be decided by a majority vote of the members, excluding the member who is being challenged. The municipal officers or the executive committee, where applicable, may dismiss a member of the board for cause before the member's term expires. [PL 1995, c. 262, §9 (NEW).]

2. Meetings; records. The chair shall call meetings of the board as required. The chair shall also call meetings of the board when requested to do so by a majority of the board members or by the municipal officers or the executive committee, where applicable. A majority of the board's members constitutes a quorum. The chair shall preside at the meetings of the board and is the official spokesperson of the board. The secretary shall maintain a permanent record of the board meetings, the correspondence of the board and the records that are required as part of the various proceedings brought before the board. The records maintained or prepared by the secretary must be filed in the primary assessing area board of assessment review office and subject to public inspection in accordance with Title 1, chapter 13 , unless excepted from the definition of public records under Title 1, section 402, subsection 3 or otherwise exempt from disclosure under Title 1, chapter 13 . [PL 1995, c. 262, §9 (NEW).]

3. Hearing. The board shall adopt rules to establish the procedure for the conduct of a hearing; however, the chair may waive any rule upon good cause shown. [PL 1995, c. 262, §9 (NEW).]

4. Evidence. The board shall receive oral or documentary evidence and, as a matter of policy, provide for the exclusion of irrelevant, immaterial or unduly repetitious evidence. Each party may present its case or defense by oral or documentary evidence, submit rebuttal evidence and conduct cross-examination that is required for a full and true disclosure of the facts. [PL 1995, c. 262, §9 (NEW).]

5. Testimony; record; notice. The transcript or tape recording of testimony, if such a transcript or tape recording has been prepared by the board, and the exhibits, with all papers and requests filed in the proceeding, constitute the record. Decisions become a part of the record and must include a statement of findings and conclusions, as well as the reasons or basis for those findings and conclusions, upon the material issues of fact, law or discretion presented and the appropriate order, relief or denial of relief. If the board determines that the applicant is over-assessed, it shall grant such reasonable abatement as the board determines proper. Notice of a decision must be mailed or hand delivered to all parties and the municipal officers or the executive committee, where applicable, within 10 days of the board's decision. [PL 1995, c. 262, §9 (NEW).]
36 M.R.S. § 607 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 607
36 §607. Insolvent person's personal property
Status: in_force

If a person assessed for a personal property tax has made an assignment for the benefit of creditors or has gone into receivership before the payment of that personal property tax, the assignee or receiver must, from any money that has come to the assignee's or receiver's hands in such capacity over and above the reasonable expense of administration, pay the personal property tax so assessed to the extent of such money. In default of such payment the assignee or receiver is personally liable for the tax to the extent of the money that passed through the assignee's or receiver's hands. [PL 2025, c. 113, Pt. D, §15 (AMD).]
36 M.R.S. § 2862-A — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2862-A
36 §2862-A. Distribution of revenues
Status: in_force

Revenue from the excise tax imposed pursuant to this chapter must be distributed as follows: [PL 2025, c. 469, §40 (NEW); PL 2025, c. 469, §44 (AFF).]

1. Mining Excise Tax Trust Fund. Seventy-five percent of the revenue must be deposited in the Mining Excise Tax Trust Fund established in Title 5, section 452 . The revenue deposited in the Mining Excise Tax Trust Fund is subject to the provisions of the Constitution of Maine, Article IX, Section 20; and [PL 2025, c. 469, §40 (NEW); PL 2025, c. 469, §44 (AFF).]

2. General Fund. Twenty-five percent of the revenue must be deposited in the General Fund. [PL 2025, c. 469, §40 (NEW); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 190 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 190
36 §190. Effect of repeal
Status: in_force

The repeal of an Act or resolve, or part thereof, imposing a tax or taxes shall have no effect upon the reporting, collecting or refunding of taxes accrued to the date of that repeal. The procedures relating to the reporting, collecting or refunding of taxes in effect at the date of the repeal shall remain in full force and effect until the liabilities incurred pursuant to the Act or resolve, or part thereof, are satisfied. [PL 1981, c. 364, §17 (NEW).]
36 M.R.S. § 2907 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2907
36 §2907. Application of tax in special cases
Status: in_force

A person that receives internal combustion engine fuel under circumstances that preclude the collection of the tax imposed under this chapter by the distributor, other than internal combustion engine fuel brought into the State in the ordinary standard equipment fuel tank attached to and forming a part of a motor vehicle for use in the engine of that motor vehicle, and that sells or uses that internal combustion engine fuel in this State is subject to the tax imposed by section 2903 and to the requirements of section 2906, subsections 1 and 2 on the same basis as a licensed distributor. [PL 2009, c. 434, §46 (RPR).]
36 M.R.S. § 2015 — ME Code / Title 36 / Part 3 / Chapter 221 / Section 2015
36 §2015. Rental vehicle excise tax reimbursement
Status: in_force

1. Report. Annually, on or before September 1st, a vehicle owner or rental company engaged in the business of renting automobiles for a period of less than one year, in order to claim an excise tax reimbursement, shall file a report with the State Tax Assessor. The report must include the information required by the State Tax Assessor to determine the taxpayer's excise tax reimbursement entitlement. The State Tax Assessor may extend the September 1st filing deadline for a period not to exceed one year for good cause. [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).]

2. Reimbursement. The State Tax Assessor shall determine the reimbursement to be paid to a taxpayer filing a return pursuant to subsection 1 . The reimbursement is the amount that is the smaller of: A. The amount determined by computing the total excise tax credit entitlement during the most recently completed period from July 1st to June 30th for which a taxpayer has filed a return pursuant to subsection 1 . An excise tax credit accrues for each vehicle excise tax paid in the prior completed period for which the associated Maine registration was surrendered prior to the expiration of the associated 12-month excise tax period, unless the excise tax was credited to another registration, in which case the 12-month period continues to run in association with the replacement registration. The amount of the credit is equal to the amount of the excise tax paid in order to register the original vehicle multiplied by a fraction, the numerator of which is the number of complete months short of 12 months during which the registration was surrendered and the denominator is 12; or [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).] B. Three-tenths of the amount of tax paid to the State by the taxpayer resulting from the tax on the rental of automobiles for a period of less than one year during the most recently completed period from July 1st to June 30th. [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).] [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).]

3. Treasurer of State; notification. Upon the determination of the reimbursement amount to be paid to a vehicle owner or rental company, the State Tax Assessor shall inform the Treasurer of State of the determination and the Treasurer of State shall make the reimbursement. These reimbursements must be accounted for and paid as sales and use tax refunds. Unless the reimbursement is paid before November 1st of the year in which the report required in subsection 1 is filed or within 60 days of the filing of that report, whichever is later, interest at the rate provided in section 186 must be paid for the period of time that transpires after the deadline before payment is made. [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).]
36 M.R.S. § 6575 — ME Code / Title 36 / Part 9 / Chapter 914 / Section 6575
36 §6575. Amnesty return
Status: in_force

The assessor shall prepare and make available the 2003 amnesty return. The return and associated guidelines prepared by the assessor, which govern participation in the 2003 Maine Tax Amnesty Program, are exempt from the Maine Administrative Procedure Act. The application requires the approval of the assessor. The assessor may deny any applications not consistent with the 2003 Maine Tax Amnesty Program. [PL 2003, c. 20, Pt. AA, §4 (NEW).]
36 M.R.S. § 6659 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6659
36 §6659. Legislative findings
Status: in_force

The Legislature finds that encouragement of the growth of capital investment in this State is in the public interest and promotes the general welfare of the people of the State. The Legislature further finds that the high cost of owning qualified business property in this State is a disincentive to the growth of capital investment in this State. The Legislature further finds that the program set forth in this chapter is a reasonable means of overcoming this disincentive and will encourage capital investment in this State. [PL 1995, c. 368, Pt. FFF, §2 (NEW).]
36 M.R.S. § 6263 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6263
36 §6263. Extension of time for payment upon death of claimant or spouse
Status: in_force

1. Payment extension. If the taxpayer who claimed homestead property tax deferral dies, or if a spouse who continued the deferral under section 6261 dies, the bureau may extend the time for payment of the deferred taxes and interest accruing with respect to the taxes becoming due and payable under section 6260, subsection 2 , if: A. The homestead property becomes property of an individual or individuals: (1) By inheritance or devise; or (2) If the individual or individuals are heirs or devisees in the course of settlement of the estate; [PL 1989, c. 534, Pt. C, §1 (NEW).] B. An individual or individuals commence occupancy of the property as a principal residence within 12 months of the date of death; and [PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).] C. An individual or individuals make application to the bureau for an extension of time for payment of the deferred taxes and interest within 12 months of the date of death. [PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).] [PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]

2. Extension terms. Subject to paragraph B , an extension granted under subsection 1 must be for a period not to exceed 6 years from the date of death. The terms and conditions under which the extension is granted must be in accordance with a written agreement entered into by the bureau and the individual or individuals. An extension granted under this section terminates immediately if: A. The homestead property is sold or otherwise transferred by any party to the extension agreement; [PL 1989, c. 534, Pt. C, §1 (NEW).] B. All of the heirs or devisees who are parties to the extension agreement cease to occupy the property as a principal residence; or [PL 1989, c. 534, Pt. C, §1 (NEW).] C. The homestead property, a mobile or floating home, is moved out of the State. [PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).] [PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]

3. Accrued interest. During the period of extension, and until paid, the deferred taxes continue to accrue interest in the same manner and at the same rate as provided under section 6255, subsection 3 . Interest may not accrue upon interest. [PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
36 M.R.S. § 2912 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2912
36 §2912. Records and reports regarding sales of fuels for aeronautical purposes
Status: in_force

The tax received by the State on internal combustion engine fuels that are sold to be used for aeronautical purposes must accrue to the Multimodal Transportation Fund. The necessary expenses of the collection of the tax on such fuels to be used for aeronautical purposes must be deducted. [PL 2011, c. 649, Pt. E, §7 (AMD).]
36 M.R.S. § 4303-B — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4303-B
36 §4303-B. Exemption for wild blueberries grown on tribal land
Status: in_force

The tax imposed by section 4303 does not apply to wild blueberries grown on tribal land. [PL 2021, c. 681, Pt. F, §3 (NEW); PL 2021, c. 681, Pt. F, §6 (AFF).]
36 M.R.S. § 1080 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1080
36 §1080. Delivery of deed to purchaser after 2 years
Status: in_force

If the real estate is not redeemed within the time specified by payment of the full amount required by this chapter, the municipal treasurer shall deliver to the purchaser the deed lodged with the treasurer by the tax collector. If the treasurer willfully refuses to deliver such deed to the purchaser, on demand, 2 years after the sale and forfeiture of the real estate, the treasurer forfeits to the purchaser the full value of the real estate to be conveyed, to be recovered in a civil action, with costs and interest as in other cases. The sureties of the treasurer shall make good the payment required in default of payment by the principal. On the failure of both, the municipality is liable. [PL 2025, c. 113, Pt. D, §66 (AMD).]
36 M.R.S. § 1761 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1761
36 §1761. Advertising of payment by retailer
Status: in_force

It is unlawful for any retailer to advertise or hold out or state to the public or to any consumer, directly or indirectly, that the tax or any part of the tax imposed by chapters 211 to 225 will be assumed or absorbed by the retailer, or that it will not be added to or included in the sale price of the property or service sold, or if added or included that it or any part of the tax will be refunded. Any person violating any part of this section commits a Class E crime. [PL 2017, c. 170, Pt. C, §6 (AMD).]
36 M.R.S. § 1612 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1612
36 §1612. Payment in lieu of taxes in unorganized territory
Status: in_force

1. Payment in lieu of taxes in unorganized territory. An owner of property that is exempt from taxation under section 652 and is located in an unorganized territory may make a voluntary payment in lieu of taxes to the State Tax Assessor. [PL 2017, c. 193, §2 (NEW).]

2. County unorganized territory fund. The State Tax Assessor shall deposit a payment in lieu of taxes in subsection 1 into the county unorganized territory fund under Title 30‑A, section 7502, subsection 1 of the county in which the property exempt from taxes is located. [PL 2017, c. 193, §2 (NEW).]
36 M.R.S. § 174 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 174
36 §174. Collection by civil action
Status: in_force

1. Generally. If a taxpayer fails to pay a tax imposed by this Title on or before the due date of that tax, the State Tax Assessor, through the Attorney General, may commence a civil action within 6 years after receipt by the taxpayer of the demand notice required by section 171 in a court of competent jurisdiction in this State in the name of the State for the recovery of that tax. In this action, the certificate of the assessor showing the amount of the delinquency is prima facie evidence of the levy of the tax, of the delinquency and of the compliance by the assessor with this Title in relation to the assessment of the tax. [PL 2001, c. 583, §4 (AMD).]

2. Other jurisdictions. The Attorney General may bring civil actions in the courts of other states in the name of this State or any of its tax-collecting agencies to collect taxes legally due this State or those agencies. [PL 1981, c. 364, §12 (NEW).]

3. Comity. The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by another state to the same extent that the laws of that other state permit the enforcement in its courts of tax liabilities arising under this Title. The duly authorized officer of any such state may sue for the collection of such a tax in the courts of this State. A certificate by the Secretary of State of such other state that an officer suing for the collection of such a tax is duly authorized to collect the tax shall be conclusive proof of that authority. [PL 1981, c. 364, §12 (NEW).]

4. Stay of running of period of limitation. The running of the period of limitation for commencement of a civil action for the recovery of any tax pursuant to this section is stayed for the period of time, plus 120 days, during which the tax collection action is stayed by the bankruptcy proceeding under the United States Bankruptcy Code. [PL 1991, c. 846, §2 (NEW).]
36 M.R.S. § 5282 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5282
36 §5282. Refund claim deemed denied
Status: in_force

If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor's decision on the refund claim, to deem the claim denied. The taxpayer deems the refund claim denied by requesting reconsideration of the deemed denial pursuant to section 151 . [PL 2013, c. 331, Pt. C, §39 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
36 M.R.S. § 904 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 904
36 §904. Treasurer's receipt as evidence of redemption
Status: in_force

The municipal treasurer's receipt or certificate of payment of a sufficient sum to redeem any real estate taxed shall be legal evidence of such payment and redemption.
36 M.R.S. § 3982 — ME Code / Title 36 / Part 6 / Chapter 571 / Section 3982
36 §3982. State defined
Status: in_force

As used in this chapter, the word "state" means any state, territory or possession of the United States and the District of Columbia.
36 M.R.S. § 2624 — ME Code / Title 36 / Part 4 / Chapter 361 / Section 2624
36 §2624. Amount of tax
Status: in_force

The amount of the annual excise tax on railroads shall be ascertained as follows: The amount of the gross transportation receipts for the year ended on the 31st day of December preceding the levying of the tax shall be compared with the net railway operating income for that year. When the net railway operating income does not exceed 10% of the gross transportation receipts, the tax shall be an amount equal to 3 1/4% of the gross transportation receipts. When the net railway operating income exceeds 10% of the gross transportation receipts but does not exceed 15%, the tax shall be an amount equal to 3 3/4% of the gross transportation receipts. When the net railway operating income exceeds 15% of the gross transportation receipts but does not exceed 20%, the tax shall be an amount equal to 4 1/4% of such gross transportation receipts. When the net railway operating income exceeds 20% of the gross transportation receipts but does not exceed 25%, the tax shall be an amount equal to 4 3/4% of the gross transportation receipts. When the net railway operating income exceeds 25% of the gross transportation receipts, the tax shall be an amount equal to 5 1/4% of the gross transportation receipts. The tax shall be decreased by the amount by which 5 3/4% of operating investment exceeds net railway operating income but shall in no event be decreased below a minimum amount equal to 1/2 of 1% of gross transportation receipts. In the case of railroads operating not over 50 miles of road, the tax shall not exceed 1 3/4% of the gross transportation receipts. [PL 1989, c. 586, §2 (AMD).]

When a railroad lies partly within and partly without the State, or is operated as a part of a line or system extending beyond the State, the tax shall be equal to the same proportion of the gross transportation receipts in the State, and its amount shall be determined as follows: The gross transportation receipts of such railroad, line or system, as the case may be, over its whole extent, within and without the State, shall be divided by the total number of miles operated to obtain the average gross transportation receipts per mile, and the gross transportation receipts in the State shall be taken to be the average gross transportation receipts per mile multiplied by the number of miles operated within the State, and the net railway operating income within the State shall be similarly determined.

The State Tax Assessor, after notice and hearing, may determine the accuracy of any returns required of any railroad, and if found inaccurate, may order proper corrections to be made therein. [PL 1983, c. 571, §7 (AMD).]

The tax calculated pursuant to this section, for any taxable year, shall be decreased by a tax credit as defined in section 2621‑A, subsection 3 , calculated for that same taxable year. At no time may a tax credit be utilized to decrease the tax below the minimum tax imposed by this section. [PL 1989, c. 586, §3 (NEW); PL 1989, c. 702, Pt. E, §19 (AFF); PL 1989, c. 875, Pt. E, §59 (AFF).]
36 M.R.S. § 1281 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1281
36 §1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry
Status: in_force

Annually, after January 15th but no later than January 31st, the State Tax Assessor shall send by mail to the last known address of each owner of real estate subject to assessment under section 1602 , including supplementary taxes assessed under section 1331 , upon which taxes remain unpaid a notice in writing, containing a description of the real estate assessed and the amount of unpaid taxes and interest, and alleging that a lien is claimed on that real estate for payment of those taxes, interests and costs, with a demand that payment be made by the next February 21st. For property that constitutes a homestead for which a property tax exemption is claimed under chapter 105, subchapter 4‑B , the State Tax Assessor shall include in the written notice written notice to the owner named on the tax lien mortgage that that owner may be eligible to file an application for tax abatement under section 841, subsection 2 , indicating that the State Tax Assessor, upon request, will assist the owner in requesting an abatement and provide information regarding the procedures for making such a request. The notice must also indicate that the owner may seek assistance from an advisor who can help the owner work with the State Tax Assessor 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 the State Tax Assessor 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. If the owners of any such real estate are unknown, instead of sending the notices by mail, the assessor shall cause the information required in this section on that real estate to be advertised in the state paper and in a newspaper, if any, of general circulation in the county in which the real estate lies. Such a statement or advertisement is sufficient legal notice of delinquent taxes. If those taxes and interest to date of payment and costs are not paid by February 21st, the State Tax Assessor shall record by March 15th, in the registry of deeds of the county or registry district where the real estate lies, a certificate signed by the assessor, setting forth the name or names of the owners according to the last state valuation, or the valuation established in accordance with section 1331 ; the description of the real estate assessed as contained in the last state valuation, or the valuation established in accordance with section 1331 ; the amount of unpaid taxes and interest; the amount of costs; and a statement that demand for payment of those taxes has been made, and that those taxes, interest and costs remain unpaid. The costs charged by the register of deeds for the filing may not exceed the fees established by Title 33, section 751 . [PL 2023, c. 579, §2 (AMD).]
36 M.R.S. § 6205 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6205
36 §6205. One claim per household
Status: in_force

Only one claimant per household or homestead per year shall be entitled to relief under this chapter. [PL 1987, c. 516, §§ 3 and 6 (NEW).]
36 M.R.S. § 5244 — ME Code / Title 36 / Part 8 / Chapter 825 / Section 5244
36 §5244. Combined report
Status: in_force

The combined report required by section 5220, subsection 5 , must include, both in the aggregate and by corporation, a list of the federal taxable income, the modifications provided by section 5200‑A , the sales in Maine and everywhere as defined in chapter 821 and the Maine net income of the unitary business. Neither the income nor the sales of a corporation that is not required to file a federal income tax return may be included in the combined report. [PL 2007, c. 240, Pt. V, §14 (AMD); PL 2007, c. 240, Pt. V, §15 (AFF).]
36 M.R.S. § 4108 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4108
36 §4108. Extension of due date for payment of tax
Status: in_force

The assessor may extend the time for payment of the tax or any part of the tax for a reasonable period of time not to exceed one year from the date fixed for payment and may grant successive extensions. The aggregate of extensions with respect to any estate may not exceed 10 years, unless a longer period is called for by a payment arrangement elected pursuant to section 4109 . If an extension is granted, the assessor may require the taxpayer to: [PL 2011, c. 380, Pt. M, §9 (NEW).]

1. Bond. Give a bond to the Treasurer of State in an amount the assessor determines necessary; or [PL 2011, c. 380, Pt. M, §9 (NEW).]

2. Other security. Deposit with the Treasurer of State bonds or other negotiable obligations of governmental entities with an aggregate value sufficient to adequately secure payment of the tax. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 5219-Q — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-Q
36 §5219-Q. Quality child care investment credit
Status: in_force

1. Definition. As used in this section, unless the context otherwise indicates, "quality child care services" means services provided at a child care site that meets minimum licensing standards and: A. Is accredited by an independent, nationally recognized program approved by the Department of Health and Human Services, Office of Child Care and Head Start; [PL 2005, c. 618, §11 (AMD).] B. Utilizes recognized quality indicators for child care services approved by the Department of Health and Human Services, Office of Child Care and Head Start; and [PL 2005, c. 618, §12 (AMD).] C. Includes provisions for parent and client input, a review of the provider's policies and procedures, a review of the provider's program records and an on-site program review. [PL 1999, c. 401, Pt. NNN, §6 (NEW); PL 1999, c. 401, Pt. NNN, §§8, 9 (AFF).] For large, multifunction agencies, only those portions of the child care sites that were reviewed by the accrediting body may be considered sites that provide quality child care services. [PL 2005, c. 618, §§11, 12 (AMD).]

1-A. Certification. Upon application by an investor, the Department of Health and Human Services, Office of Child Care and Head Start shall certify if an investment in a child care site contributed significantly toward the ability of the child care site to improve its level of child care services toward the goal of providing quality child care services. The department shall send a list of taxpayers making certified investments in the previous year to the State Tax Assessor by February 1st annually. [PL 2005, c. 618, §13 (AMD).]

2. Credit allowed. A taxpayer that has made an investment in child care services certified under subsection 1‑A during the tax year is allowed a credit against the tax imposed by this Part in an amount equal to the qualifying portion of expenditures paid or expenses incurred by the taxpayer for certified investments in child care services as calculated pursuant to subsection 3 . [PL 1999, c. 708, §47 (AMD).]

3. Qualifying portion. For purposes of calculating the credit provided by this section, the qualifying portion is: A. For a corporation, 30% of up to $30,000 of expenditures, apportioned if part of an affiliated group engaged in a unitary business; and [PL 1999, c. 401, Pt. NNN, §6 (NEW); PL 1999, c. 401, Pt. NNN, §§8, 9 (AFF).] B. For an individual taxpayer, if the taxpayer expends at least $10,000 in one year, $1,000 each year for 10 years and $10,000 at the end of the 10-year period. [PL 1999, c. 401, Pt. NNN, §6 (NEW); PL 1999, c. 401, Pt. NNN, §§8, 9 (AFF).] [PL 1999, c. 708, §47 (AMD).]

4. Limitation; carry-over. The credit provided by this section may not reduce the tax otherwise due under this Part below zero. Any unused portion of the credit may be carried over to the following year or years until exhausted. [PL 1999, c. 708, §47 (AMD).]

5. Application. Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 4 , 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, §30 (NEW).] Revisor's Note: §5219-Q. Credit for rehabilitation of historic properties (As enacted by PL 1999, c. 401, Pt. RRR, §1 is REALLOCATED TO TITLE 36, SECTION 5219-R)
36 M.R.S. § 892-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 892-A
36 §892-A. Interest on delinquent county taxes
Status: in_force

Interest shall accrue on all unpaid balances of the county tax that are then due, beginning on the 60th day after the date for payment set by the county commissioners under Title 30‑A, section 706 . County taxes, not paid prior to the 60th day after the date for payment, are delinquent. [PL 1987, c. 737, Pt. C, §§79, 106 (AMD); PL 1989, c. 6 (AMD); PL 1989, c. 9, §2 (AMD); PL 1989, c. 104, Pt. C, §§8, 10 (AMD).]

The rate of interest shall be specified by vote of the county commissioners and a notification of this rate shall be included in the warrant to assessors required under Title 30‑A, section 706 . The rate of interest may not exceed the rate of interest established by the State Tax Assessor under section 186 . The specified rate of interest shall apply to delinquent taxes committed during the taxable year until those taxes are paid in full and the interest shall be added to and become part of the taxes. [PL 1987, c. 737, Pt. C, §§79, 106 (AMD); PL 1989, c. 6 (AMD); PL 1989, c. 9, §2 (AMD); PL 1989, c. 63 (AMD); PL 1989, c. 104, Pt. C, §§8, 10 (AMD).]