36 M.R.S. § 305 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 305
36 §305. Additional duties
Status: in_force

In addition to any other duties of the Bureau of Revenue Services provided in this chapter, it shall: [PL 1975, c. 78, §21 (AMD); PL 1997, c. 526, §14 (AMD).]

1. Just value. Certify to the Secretary of State before the first day of February each year the equalized just value of all real and personal property in each municipality and unorganized place that is subject to taxation under the laws of this State. The equalized just value excludes the following: A. That percentage of captured assessed value located within a tax increment financing district that is used to finance that district's development plan; [PL 2017, c. 170, Pt. B, §1 (NEW).] B. The captured assessed value located within a municipal affordable housing development district; and [PL 2017, c. 170, Pt. B, §1 (NEW).] C. The amount by which the current assessed value of commercial and industrial property within a municipal incentive development zone exceeds the assessed value of that property as of the date the development zone is approved by the Commissioner of Economic and Community Development. This excess value as determined under Title 30‑A, chapter 208‑A and referred to in this subsection as the "sheltered value" is limited to the amount invested by a municipality in infrastructure improvements pursuant to the infrastructure improvement plan adopted under Title 30‑A, chapter 208‑A . [PL 2017, c. 170, Pt. B, §1 (NEW).] The equalized just value must be uniformly assessed in each municipality and unorganized place and be based on 100% of the current market value. The bureau's valuation documents must separately show for each municipality and unorganized place the actual or estimated value of all real estate that is exempt from property taxation by law or is the captured value within a tax increment financing district that is used to finance that district's development plan, as reported on the municipal valuation return filed pursuant to section 383 , or that is the sheltered value of a municipal incentive development zone; [PL 2017, c. 170, Pt. B, §1 (AMD).]

2. Services. Assist the primary assessing areas by providing appropriate technical services which may include, but not be limited to, the following: A. Preparation of information or manuals, or both, concerning construction values, prices, appraised guides, statistical tables and other appropriate materials; [PL 1973, c. 620, §10 (NEW).] B. Specialized assessing assistance in industrial, commercial and other difficult property assessments as determined by the State Tax Assessor; [PL 1973, c. 620, §10 (NEW).] C. Establishment of a coordinate grid system in connection with the Department of Agriculture, Conservation and Forestry for the purpose of uniform identification of property parcels; [PL 2011, c. 655, Pt. EE, §21 (AMD); PL 2011, c. 655, Pt. EE, §30 (AFF); PL 2011, c. 657, Pt. W, §5 (REV).] D. Assistance in the preparation of tax maps and methods of updating such maps; [PL 1973, c. 620, §10 (NEW).] E. Devising necessary forms and procedures; and [PL 1973, c. 620, §10 (NEW).] F. Advice concerning data processing application to assessing. [PL 1973, c. 620, §10 (NEW).] [PL 2011, c. 655, Pt. EE, §21 (AMD); PL 2011, c. 655, Pt. EE, §30 (AFF); PL 2011, c. 657, Pt. W, §5 (REV).]

3. Report. Provide a biennial statistical compilation and analysis of property tax assessment practices and pertinent property tax data on a state-wide basis; [PL 1973, c. 620, §10 (NEW).]

4. Research. Provide a continuing program of property tax research to improve present laws and practices; [PL 1973, c. 620, §10 (NEW).]

5. Rules and regulations. Promulgate, after appropriate notice and hearing, all rules and regulations necessary to carry into effect any of its duties and responsibilities; and [PL 2001, c. 564, §3 (AMD).]

6. Report on changes in land ownership. On or before September 1st of each year, report to the Commissioner of Agriculture, Conservation and Forestry, the Commissioner of Inland Fisheries and Wildlife and the joint standing committee of the Legislature having jurisdiction over public lands on the transfer in ownership of parcels of land 10,000 acres or greater within the unorganized territory of the State. Using information maintained by the State Tax Assessor under section 1602 and section 4641‑D , the bureau shall provide information for each transfer that includes: A. Name of the seller; [PL 2001, c. 564, §4 (NEW).] B. Name of the buyer; [PL 2001, c. 564, §4 (NEW).] C. Number of acres transferred; [PL 2001, c. 564, §4 (NEW).] D. Classification of land; [PL 2001, c. 564, §4 (NEW).] E. Location by township and county; [PL 2001, c. 564, §4 (NEW).] F. Sale price; and [PL 2001, c. 564, §4 (NEW).] G. A brief description of the property. [PL 2001, c. 564, §4 (NEW).] [PL 2011, c. 655, Pt. II, §8 (AMD); PL 2011, c. 655, Pt. II, §11 (AFF); PL 2011, c. 657, Pt. W, §6 (REV).]
36 M.R.S. § 5219-L — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-L
36 §5219-L. Super credit for substantially increased research and development
Status: in_force

1. Super credit allowed for substantial expansions of research and development. For tax years beginning before January 1, 2014, a taxpayer that qualifies for the research expense tax credit allowed under section 5219‑K is allowed an additional credit against the tax due under this Part equal to the excess, if any, of qualified research expenses for the taxable year over the super credit base amount. For purposes of this section, "super credit base amount" means the average amount spent on qualified research expenses by the taxpayer in the 3 taxable years immediately preceding the effective date of this section, increased by 50%. For purposes of this section, "qualified research expenses" has the same meaning as under the Code, Section 41 but applies only to expenditures for research conducted in this State. [PL 2013, c. 502, Pt. J, §1 (AMD); PL 2013, c. 502, Pt. J, §3 (AFF).]

2. Amount of super credit allowed. The credit allowed under this section is limited to 50% of the taxpayer's tax due after the allowance of any other credits taken pursuant to this chapter. [PL 1997, c. 557, Pt. B, §10 (NEW); PL 1997, c. 557, Pt. B, §14 (AFF); PL 1997, c. 557, Pt. G, §1 (AFF).]

3. Carry over 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 10 taxable years the portion, as reduced from year to year, of any unused credit, but in no event may the credit applied in any single year exceed 25% of the taxpayer's tax due after the allowance of any other credits taken pursuant to this chapter. [PL 2013, c. 502, Pt. J, §2 (AMD); PL 2013, c. 502, Pt. J, §3 (AFF).]

4. Limitation. The credit provided by this section may not be used to reduce the taxpayer's tax liability under this Part to less than the amount of the taxpayer's tax due in the preceding taxable year after the allowance of any credits taken pursuant to this chapter. [PL 1997, c. 557, Pt. B, §10 (NEW); PL 1997, c. 557, Pt. B, §14 (AFF); PL 1997, c. 557, Pt. G, §1 (AFF).]

5. Corporations filing combined returns. 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 4 . 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 3 . [PL 1997, c. 557, Pt. B, §10 (NEW); PL 1997, c. 557, Pt. B, §14 (AFF); PL 1997, c. 557, Pt. G, §1 (AFF).]
36 M.R.S. § 5224-A — ME Code / Title 36 / Part 8 / Chapter 823 / Section 5224-A
36 §5224-A. Return of part-year resident
Status: in_force

If an individual changes that individual's status as a resident individual or nonresident individual during the taxable year, the individual shall file a nonresident return pursuant to section 5220, subsection 2 . That individual's tax shall be computed, pursuant to section 5111, subsection 4 , as if that individual were a nonresident individual, except that the numerator of the apportionment ratio shall be comprised of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph A , for the portion of the taxable year during which that individual was a resident, plus that individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph B , for the portion of the taxable year during which that individual was a nonresident. The part-year resident shall also be entitled to the credit provided by section 5217‑A , computed as if the individual's Maine adjusted gross income for the entire year were comprised only of that portion which is attributed to the portion of the year during which that individual was a resident. [PL 1989, c. 596, Pt. J, §5 (AMD).]
36 M.R.S. § 3219-A — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3219-A
36 §3219-A. Enforcement; penalties
Status: in_force

1. Enforcement. The State Tax Assessor shall notify the Secretary of State and the Bureau of State Police of any carrier who has failed to comply with the provisions of this chapter. In order to enforce the provisions of this chapter, any duly authorized and designated agent or officer of the assessor, the Secretary of State or the Commissioner of Public Safety may: A. Inspect any fuel tank or container that can or may be used for the production, storage or transportation of special fuel; [PL 1995, c. 271, §11 (NEW).] B. Inspect any equipment that can or may be used for, or in connection with, the production, storage or transportation of special fuel; [PL 1995, c. 271, §11 (NEW).] C. Inspect the books and records of any supplier, user, retailer or importer; [PL 2003, c. 390, §18 (AMD).] D. Detain any motor vehicle for the purpose of inspecting its fuel tanks. Detainment may continue for a reasonable period of time as necessary to determine the amount and composition of the fuel. Designated agents and officers may take and remove samples of fuel in reasonable quantities in order to determine compliance with the provisions of this chapter; and [PL 2009, c. 598, §49 (AMD).] E. Suspend vehicle registrations in the name of any carrier that has violated the provisions of this chapter and the right to operate as provided in Title 29‑A, section 2458 . [PL 2009, c. 598, §50 (AMD).] F. [PL 2009, c. 598, §51 (RP).] [PL 2009, c. 598, §§49-51 (AMD).]

2. Penalties. A person who commits one of the following acts is guilty of a Class E crime and is subject to a fine of not less than $250, which may not be reduced: A. If the person is a supplier, selling special fuel without collecting tax on the fuel when the supplier knows or has reason to believe that the fuel will not be used for an exempt purpose; [PL 1995, c. 271, §11 (NEW).] B. Refusing or failing to make any statement, report, payment or return required by this chapter; [PL 1995, c. 271, §11 (NEW).] C. Refusing or failing to pay interest or penalties arising from the nonpayment of taxes required by this chapter; [PL 1995, c. 271, §11 (NEW).] D. Knowingly collecting or attempting to collect, directly or indirectly, a refund of tax without being entitled to that refund; [PL 1995, c. 271, §11 (NEW).] E. Knowingly making, or aiding or assisting any other person in making, a materially false statement in any return or report submitted to the State Tax Assessor, in any application for refund of tax, in any other application or affidavit submitted to the State Tax Assessor pursuant to this chapter or in any affidavit of exempt use submitted to a supplier pursuant to section 3204‑A ; [PL 1995, c. 271, §11 (NEW).] F. Refusing or failing to permit an inspection pursuant to subsection 1 ; or [PL 1995, c. 271, §11 (NEW).] G. If the person is a user or an agent or employee of a user, consuming special fuel in a motor vehicle when the user does not have a valid license issued pursuant to section 3206 . Each day or part of a day during which this paragraph is violated constitutes a separate violation within the meaning of this section. [PL 1995, c. 639, §11 (AMD).] The fine provided by this subsection is in addition to any other applicable penalty or tax. [PL 1995, c. 639, §11 (AMD).]
36 M.R.S. § 1483 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1483
36 §1483. Exemptions
Status: in_force

The following are exempt from the excise tax:

1. State vehicles. Vehicles owned by this State or by political subdivisions of the State; [PL 2009, c. 434, §20 (AMD).]

2. Driver education. Motor vehicles registered by municipalities for use in driver education in the secondary schools or by private secondary schools for use in driver education in those schools; [PL 2009, c. 434, §20 (AMD).]

3. Volunteer fire departments. Motor vehicles owned by volunteer fire departments;

4. Dealers or manufacturers. Vehicles owned by bona fide dealers or manufacturers of the vehicles that are held solely for demonstration and sale and constitute stock in trade; [PL 2023, c. 646, Pt. A, §45 (AMD).]

5. Transporter registration. Vehicles to be lawfully operated on transporter registration certificates; [PL 2009, c. 434, §20 (AMD).]

6. Railroads. Vehicles owned by railroad companies that are subject to the excise tax imposed under chapter 361 ; [PL 2009, c. 434, §20 (AMD).]

7. Benevolent and charitable institutions. Vehicles owned and used solely for their own purposes by benevolent and charitable institutions entitled to exemption from property tax under section 652, subsection 1 ; [PL 2021, c. 630, Pt. B, §4 (AMD).]

8. Literary and scientific institutions. Vehicles owned and used solely for their own purposes by literary and scientific institutions that are entitled to exemption from property tax under section 652, subsection 1 ; [PL 2009, c. 434, §20 (AMD).]

9. Religious societies. Vehicles owned and used solely for their own purposes by houses of religious worship or religious societies that are entitled to exemption from property tax under section 652, subsection 1, paragraph G ; [PL 2009, c. 434, §20 (AMD).]

10. Certain nonresidents. Motor vehicles permitted to operate without Maine registration under Title 29‑A, section 109 ; [PL 1995, c. 65, Pt. A, §138 (AMD); PL 1995, c. 65, Pt. A, §153 (AFF); PL 1995, c. 65, Pt. C, §15 (AFF).]

11. Interstate commerce. Vehicles traveling in the State only in interstate commerce that are owned in a state where an excise or property tax has been paid on the vehicle and that grants to Maine-owned vehicles the exemption provided in this subsection; [PL 2009, c. 434, §20 (AMD).]

12. Certain veterans. Automobiles owned by veterans who are granted free registration of those vehicles by the Secretary of State under Title 29‑A, section 523, subsection 1 or 2 or who are disabled by injury or disease incurred or aggravated during active military service in the line of duty and are receiving any form of pension or compensation from the United States Government for total, service-connected disability. A maximum of 3 automobiles owned by a veteran are exempt from the excise tax. In order for an automobile to qualify for an exemption from the excise tax under this subsection, the name of the qualifying veteran must appear on the automobile's certificate of title. If there are multiple owners of an automobile, at least one of the owners whose name appears on the certificate of title must meet the requirements of this subsection in order for the automobile to qualify for the exemption; [PL 2025, c. 152, §2 (AMD).]

13. Certain buses. Buses used for the transportation of passengers for hire in interstate or intrastate commerce, or both, by carriers engaged in furnishing common carrier passenger service. At the option of the appropriate municipality, those buses may be subject to the excise tax provided in section 1482 ; [PL 2009, c. 598, §45 (AMD).]

14. Antique and experimental aircraft. Antique and experimental aircraft as defined in Title 6, section 3, subsections 10‑A and 18‑E that are registered in accordance with the provisions of Title 6 ; [PL 2009, c. 434, §20 (AMD).]

15. Adaptive equipment. Adaptive equipment installed on a motor vehicle owned by a disabled person or the family of a disabled person or by a carrier engaged in furnishing passenger service for hire to make that vehicle operable or accessible by a disabled person; and [PL 2015, c. 267, Pt. BBBB, §2 (AMD).]

16. Active military. Vehicles owned, including those jointly owned with a spouse, by a person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military or naval post, station or base in the State or outside the State or who is deployed for military service for a period of more than 180 days or was deployed for a period of at least 180 consecutive days, a portion or all of which occurred in the 12 months preceding the request for an exemption from excise tax, and who did not previously receive an exemption for that deployment. Joint ownership of the vehicle must be indicated in the vehicle's title documentation. A member of the Armed Forces of the United States, or that member's spouse, who desires to register that member's vehicle in this State pursuant to this subsection shall present documentation of the member's eligibility from the commander of the member's post, station or base, or from the commander's designated agent. For purposes of this subsection, "person on active duty serving in the Armed Forces of the United States" includes a member of the National Guard or the Reserves of the United States Armed Forces as long as the person satisfies the service requirements of this subsection. For purposes of this subsection, "deployed for military service" has the same meaning as in Title 26, section 814, subsection 1, paragraph A . [PL 2023, c. 565, §1 (AMD).]
36 M.R.S. § 4062 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4062
36 §4062. Definitions
Status: in_force

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1981, c. 451, §7 (NEW).]

1. Code. [PL 1987, c. 504, §4 (RP).]

1-A. Federal credit. "Federal credit" has the following meanings: A. For the estates of decedents dying after December 31, 2002, "federal credit" means the maximum credit against the tax on the federal taxable estate for state death taxes determined under the Code, Section 2011 as of December 31, 2002 exclusive of the reduction of the maximum credit contained in the Code, Section 2011(b)(2); the period of limitations under the Code, Section 2011(c); and the termination provision contained in the Code, Section 2011(f). The state death tax deduction contained in the Code, Section 2058 must be disregarded. The unified credit must be determined under the Code, Section 2010 as of December 31, 2000. The termination provision contained in the Code, Section 2210 must be disregarded. Notwithstanding any other provision of this Title to the contrary, the tax determined by this chapter for estates of decedents dying after December 31, 2009 must be determined in accordance with the law applicable to decedents dying during calendar year 2009, except that for purposes of calculation of the amount of property that may be treated as Maine qualified terminable interest property under subsection 2‑B, paragraph C , the applicable exclusion amount must be determined in accordance with the law applicable as of the decedent's actual date of death; and [PL 2011, c. 380, Pt. M, §4 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).] B. For the estates of all other decedents, "federal credit" means the maximum credit for state death taxes determined under the Code, Section 2011. [PL 2005, c. 12, Pt. N, §1 (RPR); PL 2005, c. 12, Pt. N, §4 (AFF).] [PL 2011, c. 380, Pt. M, §4 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).]

1-B. Federal taxable estate. "Federal taxable estate" means the taxable estate as determined using the applicable Code as of the date of the decedent's death except as provided in subsection 1‑A , subsection 2 and: A. The state death tax deduction contained in the Code, Section 2058 must be disregarded; [PL 2009, c. 213, Pt. E, §2 (NEW); PL 2009, c. 213, Pt. E, §6 (AFF).] B. For estates of decedents dying after December 31, 2004, the federal taxable estate must be decreased by an amount equal to the value of Maine qualified terminable interest property in the estate of the decedent; and [PL 2009, c. 213, Pt. E, §2 (NEW); PL 2009, c. 213, Pt. E, §6 (AFF).] C. For estates of decedents dying after December 31, 2004, the federal taxable estate must be increased by an amount equal to the value of Maine elective property in respect of the decedent. [PL 2009, c. 213, Pt. E, §2 (NEW); PL 2009, c. 213, Pt. E, §6 (AFF).] [PL 2009, c. 213, Pt. E, §2 (NEW); PL 2009, c. 213, Pt. E, §6 (AFF).]

2. Federal gross estate. "Federal gross estate" means the gross estate of a decedent as determined by the assessor in accordance with the Code, except that, notwithstanding the Code, Section 2035, the value of the gross estate includes the value of all taxable gifts as defined under the Code, Section 2503(a) made by the decedent during the 1-year period ending on the date of the decedent's death, but does not include the value of taxable gifts made prior to January 1, 2008. [PL 2009, c. 213, Pt. E, §3 (AMD); PL 2009, c. 213, Pt. E, §6 (AFF).]

2-A. Maine elective property. "Maine elective property" means all property in which the decedent at the time of death had a qualified income interest for life and with respect to which, for purposes of determining the tax imposed by this chapter on the estate of a predeceased spouse of the decedent, the federal taxable estate of that predeceased spouse was decreased pursuant to subsection 1‑B, paragraph B . The value of Maine elective property is the value determined by the assessor in accordance with the Code as if such property were includible in the decedent's federal gross estate pursuant to the Code, Section 2044 and, in the case of estates that do not incur a federal estate tax, as if the estate had incurred a federal estate tax. [PL 2009, c. 213, Pt. E, §4 (AMD); PL 2009, c. 213, Pt. E, §6 (AFF).]

2-B. Maine qualified terminable interest property. "Maine qualified terminable interest property" means property: A. That is eligible to be treated as qualified terminable interest property under the Code, Section 2056(b)(7); [PL 2005, c. 12, Pt. N, §2 (NEW); PL 2005, c. 12, Pt. N, §4 (AFF).] B. For which no election allowable under the Code, Section 2056(b)(7) is made with respect to the federal estate tax; and [PL 2005, c. 12, Pt. N, §2 (NEW); PL 2005, c. 12, Pt. N, §4 (AFF).] C. With respect to which an election is made, on a return filed timely with the State Tax Assessor, to treat the property as Maine qualified terminable interest property for purposes of the tax imposed by this chapter. The amount of property with respect to which such election is made may not be greater than the amount, if any, by which the applicable exclusion amount determined as of the date of the decedent's death using the Code, Section 2010(c) in effect on that date exceeds the applicable exclusion amount determined as of the date of the decedent's death using the Code, Section 2010(c) in effect on December 31, 2000. [PL 2005, c. 622, §16 (AMD).] [PL 2005, c. 622, §16 (AMD).]

3. Nonresident. "Nonresident" means a natural person domiciled in a jurisdiction other than this State at the time of that person's death. [PL 2011, c. 380, Pt. M, §5 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).]

4. Person. [PL 2005, c. 218, §40 (RP).]

5. Personal representative. "Personal representative" means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this State, any person who is in the actual or constructive possession of any property included in the gross estate of the decedent. [PL 1981, c. 451, §7 (NEW).]

6. Resident. "Resident" means a natural person domiciled in this State at the time of that person's death. [PL 2011, c. 380, Pt. M, §6 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).]

7. Transfer. "Transfer" includes the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain sale, gift or appointment in the manner described in this chapter. [PL 2005, c. 218, §41 (AMD).]

8. Value. [PL 2007, c. 693, §25 (RP).]

8-A. Value. When determining value for purposes of this chapter, "value" means, with respect to an estate or to property included in an estate, including Maine qualified terminable interest property, the value as determined by the assessor in accordance with the Code. [PL 2007, c. 693, §26 (NEW).]
36 M.R.S. § 153 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 153
36 §153. Time of filing or paying
Status: in_force

1. Mail. If any document or payment required or permitted by this Title to be filed or paid is transmitted by the United States Postal Service to the person with whom or to whom the filing or payment is to be made, the date of the United States Postal Service postmark stamped on the envelope is deemed to be the date of filing or payment if that document or payment was deposited in the mail, postage prepaid and properly addressed to the person with whom or to whom the filing or payment is to be made. If the document or payment is not received by that person or if the postmark date is illegible, omitted or claimed to be erroneous, the document or payment is deemed to have been filed or paid on the mailing date if the sender establishes by competent evidence that the document or payment was deposited with the United States Postal Service, postage prepaid and properly addressed, and, in the case of nonreceipt, files a duplicate document or makes payment, as the case may be, within 15 days after receipt of written notification by the addressee of the addressee's nonreceipt of the document or payment. A record authenticated by the United States Postal Service of mailing by registered mail, certified mail or certificate of mailing constitutes competent evidence of such mailing. Any reference in this section to the United States Postal Service is deemed to include a reference to any delivery service designated by the United States Secretary of the Treasury pursuant to section 7502(f)(2) of the Code, and any reference in this section to a postmark of the United States Postal Service is deemed to include a reference to any date recorded or marked as described in section 7502(f)(2)(C) of the Code by any such designated delivery service. [PL 2001, c. 583, §2 (AMD).]

2. Weekends and holidays. When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State. [PL 1981, c. 364, §10 (NEW).]
36 M.R.S. § 4101 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4101
36 §4101. Applicability of provisions
Status: in_force

This chapter applies to the estates of persons who die after December 31, 2012. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 2525-A — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2525-A
36 §2525-A. Employer-provided long-term care benefits on and after January 1, 2000
Status: in_force

1. Credit. A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year equal to the lowest of the following: A. Five thousand dollars; [PL 1999, c. 521, Pt. C, §2 (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, §2 (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, §2 (AMD); PL 2001, c. 679, §6 (AFF).] [PL 2001, c. 679, §2 (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, §2 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).] B. [PL 2001, c. 679, §2 (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, §2 (NEW); PL 2001, c. 679, §6 (AFF).] [PL 2001, c. 679, §2 (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 chapter. 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, §2 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).]

4. Application. Except for the unused credit carried over pursuant to subsection 3 , a tax credit is not allowed under this section for tax years beginning on or after January 1, 2016. [PL 2015, c. 390, §7 (NEW).]
36 M.R.S. § 2905 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2905
36 §2905. Distributor or importer; rate of collection
Status: in_force

Each distributor or importer paying or becoming liable to pay the tax imposed by this chapter shall be entitled to charge and collect at the rate per gallon set forth in section 2903 only as a part of the selling price of the internal combustion engine fuels subject to the tax. [PL 1983, c. 94, Pt. C, §12 (AMD).]
36 M.R.S. § 897 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 897
36 §897. Real estate levied on; sold as on execution
Status: in_force

When a treasurer's warrant of distress is levied on the real estate of a delinquent tax collector or against the inhabitants of a municipality, the officer shall proceed as in the sale of such property on execution.
36 M.R.S. § 4044 — ME Code / Title 36 / Part 6 / Chapter 573 / Section 4044
36 §4044. Violations
Status: in_force

Unless either section 4042 or 4043 shall have been complied with, no personal representative may be entitled to a final accounting or discharge in any Probate Court in this State. [PL 1983, c. 480, Pt. A, §65 (AMD).]
36 M.R.S. § 473 — ME Code / Title 36 / Part 2 / Chapter 104 / Section 473
36 §473. Powers and duties
Status: in_force

The executive committee shall have the power to: [PL 1973, c. 620, §10 (NEW).]

1. Rules and regulations. Make all necessary rules and regulations for the conduct of the business of the primary assessing area which do not conflict with these statutes or any rules and regulations of the Bureau of Revenue Services; [P&SL 1975, c. 78, §21 (AMD); PL 1997, c. 526, §14 (AMD).]

2. Appoint chief assessor. Appoint the chief assessor in accordance with this chapter; [PL 1973, c. 620, §10 (NEW).]

3. Approve annual budget. Approve the annual budget for the primary assessing area; [PL 1973, c. 620, §10 (NEW).]

4. Establish salaries. Establish salaries, authorize contracts and do all other things necessary and proper to carry out the intent of these statutes; [PL 1973, c. 620, §10 (NEW).]

5. Funding. In addition to the funding provided under this chapter, accept funds from any other source in the furtherance of its responsibilities; [PL 1973, c. 620, §10 (NEW).]

6. Contracts. Authorize contracts with individual municipalities to perform tax billing and other centralized services for the member communities, but nothing in this chapter shall be construed to allow the executive committee to establish tax rates; [PL 1973, c. 620, §10 (NEW).]

7. Public report. Make a public report of its activities at the close of each fiscal year within 30 days of the close of such year; [PL 1973, c. 620, §10 (NEW).]

8. Tax maps. [PL 1975, c. 19, §4 (RP).]

9. Cooperate with primary assessing areas. Cooperate with other primary assessing areas in any program not inconsistent with this chapter which will further the effectiveness of the assessing program; [PL 1973, c. 620, §10 (NEW).]

10. Compensation scales for the personnel. Set the compensation scales for the personnel of the primary assessing area and the members of the committee shall be paid $25 per diem, plus necessary expenses while in the actual performance of their duties. [PL 1973, c. 620, §10 (NEW).]
36 M.R.S. § 1119 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1119
36 §1119. Valuation guidelines
Status: in_force

By December 31, 2000 and biennially thereafter, the Department of Agriculture, Conservation and Forestry working with the Bureau of Revenue Services, representatives of municipal assessors and farmers shall prepare guidelines to assist local assessors in the valuation of farmland. The department shall also deliver these guidelines in training sessions for local assessors throughout the State. These guidelines must include recommended values for cropland, orchard land, pastureland and horticultural land, differentiated by region where justified. Any variation in assessment of farmland from the recommended values must be substantiated by the local assessor within the parameters allowed within this subchapter. [PL 2001, c. 652, §8 (AMD); PL 2011, c. 657, Pt. W, §5 (REV).]
36 M.R.S. § 4832 — ME Code / Title 36 / Part 7 / Chapter 719 / Section 4832
36 §4832. Fee imposed
Status: in_force

1. Imposition. A fee is imposed on the retail sale in this State of new tires and new lead-acid batteries in the amount of $1 per tire or lead-acid battery. A fee in the same amount is imposed on the storage, use or other consumption in this State of tires and lead-acid batteries purchased new in this State by the user or purchased outside the State by the user unless the fee imposed by this section has been paid. [PL 2003, c. 390, §23 (AMD).]

1-A. Repeal. [PL 2003, c. 390, §24 (RP).]

2. Exemption. Transactions that, under the laws of this State, are not subject to taxation in accordance with Part 3 are exempt from the fee imposed by subsection 1 . Sales of any items that occur as part of a sale of a trailer, a mobile home or any motorized vehicle are exempt from the fee imposed by subsection 1. [PL 1991, c. 546, §31 (AMD).]
36 M.R.S. § 4046 — ME Code / Title 36 / Part 6 / Chapter 573 / Section 4046
36 §4046. Remission orders allowed
Status: in_force

Nothing in this chapter shall be construed to prevent a probate court from ordering the remission of any intangible personal property belonging to the estate of a nonresident decedent which is being administered in this State, and such probate court is authorized to order such remission whenever good cause is shown therefor.
36 M.R.S. § 254 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 254
36 §254. Issuance of warrants or executions
Status: in_force

The Treasurer of State shall issue warrants or executions against delinquent towns, assessors, constables and collectors to enforce the collection and payment of state taxes in cases prescribed in this Title.
36 M.R.S. § 1951-A — ME Code / Title 36 / Part 3 / Chapter 219 / Section 1951-A
36 §1951-A. Collection of tax; report to State Tax Assessor
Status: in_force

1. Monthly report and payment. Every retailer shall file with the State Tax Assessor, on or before the 15th day of each month, a return made under the penalties of perjury on a form prescribed by the assessor. The return must report the total sale price of all sales made during the preceding calendar month and such other information as the assessor requires. The assessor may permit the filing of returns other than monthly. The assessor, by rule, may waive reporting nontaxable sales. The assessor may for good cause extend for not more than 30 days the time for filing returns required under this Part. Every person subject to the use tax shall file similar returns, at similar dates, and pay the tax or furnish a receipt for the tax from a registered retailer. [PL 2011, c. 285, §7 (AMD).]

2. Estimated payment. [PL 1999, c. 471, §1 (RP).]

3. Reporting tax on casual rentals on individual income tax returns. An individual whose only sales tax collection responsibility under this Title is the collection of sales tax on casual rentals of living quarters pursuant to section 1764 and whose sales tax liability in connection with those rentals during the period of the individual’s income tax return is expected to be less than $2,000 may report and pay that sales tax on the individual's Maine income tax return for that year in lieu of filing returns under subsection 1 . If the individual's actual sales tax liability in connection with those rentals is $2,000 or more for that year, the individual must file returns as required under subsection 1 during the succeeding year. [PL 2011, c. 285, §7 (AMD).]
36 M.R.S. § 892 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 892
36 §892. Interest on delinquent state taxes
Status: in_force

Beginning with the first day of January, following the date on which state taxes are levied, interest shall accrue on any unpaid balances that are then due. All provisions of law that relate to the collection of such taxes shall apply to the collection of interest on overdue taxes. [PL 1981, c. 706, §11 (AMD).]
36 M.R.S. § 1499 — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1499
36 §1499. Ratification
Status: in_force

The Bus Taxation Proration Agreement is enacted into law and entered into with all jurisdictions legally joining therein in the form substantially as provided in this subchapter. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 6651 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6651
36 §6651. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1995, c. 368, Pt. FFF, §2 (NEW).]

1. Eligible property. "Eligible property" means qualified business property first placed in service in the State, or constituting construction in progress commenced in the State, after April 1, 1995 but does not include property that is eligible business equipment as defined in section 691, subsection 1 . "Eligible property" includes, without limitation, repair parts, replacement parts, additions, accessions and accessories to other qualified business property placed in service on or before April 1, 1995 if the part, addition, accession or accessory is first placed in service, or constitutes construction in progress, in the State after April 1, 1995, unless that property is eligible business equipment as defined in section 691, subsection 1. "Eligible property" includes used qualified business property if the qualified business property was first placed in service in the State, or constituted construction in progress commenced in the State, after April 1, 1995 but does not include property that is eligible business equipment as defined in section 691, subsection 1. "Eligible property" also includes inventory parts. [PL 2007, c. 627, §95 (RPR).]

2. Inventory parts. "Inventory parts" includes repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service and stocks or inventories of repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service if acquired after April 1, 1995, regardless of when placed in service. [PL 1995, c. 368, Pt. FFF, §2 (NEW).]

2-A. Primarily. "Primarily" means more than 50% of the time. [PL 2005, c. 12, Pt. BBB, §1 (NEW); PL 2005, c. 12, Pt. BBB, §6 (AFF).]

3. Qualified business property. "Qualified business property" means tangible personal property that: A. Is used or held for use exclusively for a business purpose by the person in possession of it or, in the case of construction in progress or inventory parts, is intended to be used exclusively for a business purpose by the person who will possess that property; and [PL 1995, c. 368, Pt. FFF, §2 (NEW).] B. Either: (1) Was subject to an allowance for depreciation under the Code on April 1st of the property tax year to which the claim for reimbursement relates or would have been subject to an allowance for depreciation under the Code as of that date but for the fact that the property has been fully depreciated; or (2) In the case of construction in progress or inventory parts, would be subject under the Code to an allowance for depreciation when placed in service or would have been subject to an allowance for depreciation under the Code as of that date but for the fact that the property has been fully depreciated. [PL 1995, c. 368, Pt. FFF, §2 (NEW).] "Qualified business property" also includes all property that is affixed or attached to a building or other real estate if it is used to further a particular trade or business activity taking place in that building or on that real estate. "Qualified business property" does not include components or attachments to a building if used primarily to serve the building as a building, regardless of the particular trade or activity taking place in or on the building. "Qualified business property" also does not include land improvements if used primarily to further the use of the land as land, regardless of the particular trade or business activities taking place in or on the land. In the case of construction in progress or inventory parts, the term "used" means intended to be used. "Qualified business property" also does not include any vehicle registered for on-road use on which a tax assessed pursuant to chapter 111 has been paid or any watercraft registered for use on state waters on which a tax assessed pursuant to chapter 112 has been paid. [PL 2001, c. 396, §44 (AMD).]

4. Retail sales activity. "Retail sales activity" means an activity associated with the selection and purchase of goods or the rental of tangible personal property. [PL 2005, c. 12, Pt. BBB, §1 (NEW); PL 2005, c. 12, Pt. BBB, §6 (AFF).]

5. Retail sales facility. "Retail sales facility" means a structure used to serve customers who are physically present at the facility for the purpose of selecting and purchasing goods at retail or for renting tangible personal property. "Retail sales facility" does not include a separate structure that is used as a warehouse or call center facility. [PL 2005, c. 12, Pt. BBB, §1 (NEW); PL 2005, c. 12, Pt. BBB, §6 (AFF).]
36 M.R.S. § 5218 — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5218
36 §5218. Income tax credit for child care expenses
Status: in_force

1. Resident taxpayer. A resident individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal tax credit allowable for child and dependent care expenses in the same tax year, except that for tax years beginning in 2003, 2004 and 2005, the applicable percentage is 21.5% instead of 25%. [PL 2005, c. 519, Pt. DD, §1 (AMD).]

2. Nonresident taxpayer. A nonresident individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the federal tax credit allowable for child and dependent care expenses multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , to the individual's entire federal adjusted gross income, as modified by section 5122 , except that for tax years beginning in 2003, 2004 and 2005, the applicable percentage is 21.5% instead of 25%. [PL 2005, c. 519, Pt. DD, §2 (AMD).]

2-A. Part-year resident taxpayer. An individual who files a return as a part-year resident in accordance with section 5224‑A is allowed a credit against the tax otherwise due under this Part in the amount of 25%, except that for tax years beginning in 2003, 2004 and 2005 the applicable percentage is 21.5%, instead of 25%, of the federal tax credit allowable for child and dependent care expenses multiplied by a ratio, the numerator of which is the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph A for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph B for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire federal adjusted gross income, as modified by section 5122 . [PL 2005, c. 519, Pt. DD, §3 (AMD).]

3. Quality child care services. The credit provided by subsections 1 , 2 and 2‑A doubles in amount if the child care expenses were incurred through the use of quality child care services as defined in section 5219‑Q, subsection 1 . [PL 2003, c. 391, §10 (AMD).]

4. Refund. The credit allowed by this section may result in a refund of up to $500 except, in the case of a nonresident individual, the credit may not reduce the Maine income tax to less than zero. In the case of an individual who files a return as a part-year resident in accordance with section 5224‑A , the refundable portion of the credit may not exceed $500 multiplied by a ratio, the numerator of which is the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph A for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph B for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire federal adjusted gross income, as modified by section 5122 . [PL 2015, c. 267, Pt. DD, §24 (AMD); PL 2015, c. 267, Pt. DD, §34 (AFF).]
36 M.R.S. § 2873 — ME Code / Title 36 / Part 4 / Chapter 373 / Section 2873
36 §2873. Return and payment of tax; application of revenues
Status: in_force

1. Payment of estimated tax liability. On or before the 15th day of each month, each person subject to the tax imposed by this chapter shall submit to the assessor a payment of an amount equal to 1/12 of the person's estimated tax liability for the entire current state fiscal year or facility fiscal year or, in the case of a facility taxed on the basis of a partial facility fiscal year after June 30, 2003, an amount equal to a fraction of the estimated liability in which the denominator is the number of months remaining in the facility fiscal year and the numerator is one. A person may estimate its tax liability for the current state fiscal year or facility fiscal year by applying the tax rates provided by section 2872 to the most recent state fiscal year or facility fiscal year for which a Medicaid cost report has been finally settled and is no longer open to audit adjustment or correction, as long as the fiscal year in question began no earlier than 3 years prior to the beginning of the current fiscal year; in the event that the information necessary to prepare this estimate is not available, an estimate may be prepared on the basis of the reconciliation return most recently submitted or, if the first such return has not yet been submitted, then on the basis of the revenues formally reported by the facility in accordance with generally accepted accounting principles. Regardless of the method used for preparing the estimate, the estimate may include adjustments to reflect changes in the number of licensed or certified beds or extraordinary changes in payment rates. Once a taxpayer has made its first monthly payment for a state fiscal year or facility fiscal year pursuant to this subsection, the monthly amount must remain fixed throughout the fiscal year unless the assessor authorizes a change. If the person's estimated annual tax liability as paid pursuant to this subsection does not equal the tax imposed on that person by section 2872, any adjustments necessary to reconcile the estimated tax with the correct tax amount must be made pursuant to subsection 2 . [PL 2019, c. 607, Pt. B, §6 (AMD).]

2. Reconciliation return required. On or before October 15, 2003 and on or before the 15th day of the 4th month following the end of each facility fiscal year ending after October 15, 2003, each person subject in that state fiscal year or facility fiscal year to the tax imposed by this chapter shall submit a reconciliation return on a form prescribed and furnished by the assessor. The reconciliation return must account for any adjustments necessary to reconcile the annual tax for a prior state fiscal year or facility fiscal year estimated pursuant to subsection 1 with the person's correct tax liability, and the person shall submit with the reconciliation return payment of any amount due for the prior state fiscal year or facility fiscal year or portion of any prior state fiscal year or facility fiscal year. The taxpayer may also claim on the reconciliation return a refund or credit for any overpayment of tax. The determination of amounts due or overpaid is calculated by comparing the tax originally estimated and paid in the prior state fiscal year or facility fiscal year or years with the tax imposed by section 2872 on taxable revenues accrued for that period, together with any audit adjustments or corrections of which the person has knowledge on or before the 15th day of the month immediately preceding the due date of the return. The obligation to file a reconciliation return with respect to a particular state fiscal year or facility fiscal year continues until the relevant taxable revenues for that period have been finally determined and are no longer open to audit adjustment or correction and the person has reported those revenues on a reconciliation return. [PL 2003, c. 467, §7 (RPR).]

3. Audit period to remain open; accrual of penalties and interest. Notwithstanding any other provision of law, the tax imposed against a person by section 2872 for any fiscal year remains open to audit and further assessment by the assessor until completion of the audit of the Medicaid cost report or reports for the fiscal year. Any underestimates of tax liability reported and paid pursuant to subsection 1 are subject to an assessment of interest at the rate provided in section 186 from the date or dates of underpayment until payment is made, unless the estimated tax liability was calculated in compliance with the standards provided in subsection 1 , in which case no interest may accrue prior to the date on which the reconciliation return for the year is due. Any amount of tax that is reported on a reconciliation return required by subsection 2 but not paid at the time the reconciliation return is filed is subject to the accrual of interest as provided by section 186 , as well as to any applicable provisions of section 187‑B , including, without limitation, the penalty provided by section 187‑B, subsection 2 for failure to pay a tax. [PL 2003, c. 467, §8 (AMD).]

4. Application of revenues. Revenues derived by the tax imposed by this chapter must be credited to a General Fund suspense account. On the last day of each month, the State Controller shall make the following transfers: A. All revenues received by the assessor during the month pursuant to this chapter from nursing homes net of refunds must be credited to the Nursing Facilities Other Special Revenue funds account in the Department of Health and Human Services. Beginning October 1, 2011, the revenues received in each fiscal year that result from the increase in the tax rate from 5.5% to 6% pursuant to section 2872, subsection 1, paragraph E must be applied first to reimburse nursing homes for the MaineCare portion of the increased tax expense, and all remaining revenue resulting from the increase must be applied to provide cost-of-living increases to MaineCare reimbursement to nursing homes and to medical and remedial private nonmedical institutions that are reimbursed room and board costs and certain other allowable costs under rules adopted by the Department of Health and Human Services. These rules must use a methodology that provides a cost-of-living increase that ensures that such nursing facilities and medical and remedial private nonmedical institutions receive a share of the revenues through MaineCare reimbursement of allowable costs; and [PL 2011, c. 411, §7 (AMD).] B. All revenues received by the assessor during the month pursuant to this chapter from residential treatment facilities net of refunds must be credited to the Residential Treatment Facilities Assessment Other Special Revenue Funds account in the Department of Health and Human Services. Beginning October 1, 2011, a percentage equal to the State's annual Federal Medical Assistance percentage of the revenues generated by the increase in the tax rate from 5.5% to 6% received by the assessor during the month must be credited to an Other Special Revenue Funds account in the Department of Health and Human Services, Developmental Services Waiver - Supports program and all revenues credited to that account must be applied to providing services to individuals on the waiting list for the community support benefit provided under a federal 1915(c) waiver under the MaineCare Benefits Manual, Chapter II, Section 29. The balance must be credited to an Other Special Revenue Funds account in the Department of Health and Human Services, Medicaid Services - Developmental Services program. [PL 2021, c. 635, Pt. EE, §2 (AMD).] Notwithstanding the provisions of Public Law 2007, chapter 240, Part X, section 2, Public Law 2009, chapter 213, Part SSSS, section 1 or any other provision of law, any available balances in the accounts under this subsection may not be transferred between accounts by financial order or otherwise. [PL 2021, c. 635, Pt. EE, §2 (AMD).]
36 M.R.S. § 1952-A — ME Code / Title 36 / Part 3 / Chapter 219 / Section 1952-A
36 §1952-A. Payment of tax on vehicles and recreational vehicles
Status: in_force

The tax imposed by this Part on the sale or use of any vehicle, snowmobile, all-terrain vehicle or watercraft must, except where the dealer has collected the tax in full, be paid by the purchaser or other person seeking registration of the vehicle, snowmobile, all-terrain vehicle or watercraft at the time and place of registration. In the case of vehicles, the tax must be collected by the Secretary of State and transmitted to the Treasurer of State as provided by Title 29‑A, section 409 . In the case of watercraft, snowmobiles and all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 13002 to 13005 . [PL 2005, c. 218, §26 (AMD).]
36 M.R.S. § 764 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 764
36 §764. Incapacity
Status: in_force

When a tax collector has a guardian or by mental illness or bodily infirmities is incapable of performing the duties of the office before completing the collection, the municipal officers may demand and receive the tax lists from any person in possession of those lists, settle for the money collected and discharge that tax collector from further liability. The tax lists may be committed to a new tax collector. [PL 2025, c. 113, Pt. D, §33 (AMD).]
36 M.R.S. § 5219-RR — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-RR
36 §5219-RR. Tax credit for Maine shipbuilding 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 2017, c. 361, §2 (NEW).] B. "Commissioner" means the Commissioner of Economic and Community Development. [PL 2017, c. 361, §2 (NEW).] C. "Employment" means, for each tax year, the amount determined by adding the total number of qualified employees of a certified applicant on each of 6 consecutive measurement days of that tax year as chosen by the certified applicant and then dividing that sum by 6. [PL 2017, c. 361, §2 (NEW).] D. "Full-time" means an average of at least 32 hours weekly during the tax year. [PL 2017, c. 361, §2 (NEW).] E. "Maine shipbuilding facility" means a facility or facilities located within the State dedicated to the design, production, maintenance and repair of surface water vessels and includes real estate, tangible personal property, fixtures, machinery and equipment necessary for those activities. [PL 2017, c. 361, §2 (NEW).] F. "Measurement day" means the last business day of every other month of a tax year. [PL 2017, c. 361, §2 (NEW).] G. "Qualified applicant" means an applicant for a tax credit under this section that satisfies each of the following requirements: (1) The applicant owns and operates or proposes to construct a Maine shipbuilding facility; (2) The applicant proposes to make a qualified investment; (3) The applicant employs at least 5,000 qualified employees at the time the application is filed; and (4) The applicant does not otherwise qualify for 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 at the time the application is filed. [PL 2017, c. 361, §2 (NEW).] H. "Qualified employee" means an individual: (1) Who is a full-time employee of the certified or qualified applicant, as the case may be, working at a Maine shipbuilding facility owned and operated by that applicant; (2) Whose income from that employment is taxable under chapter 803 ; (3) For whom a retirement program is provided subject to the federal Employee Retirement Income Security Act of 1974, 29 United States Code, Sections 1001 to 1461, as amended; (4) For whom group health insurance is provided; and (5) Whose income derived from employment with the Maine shipbuilding facility calculated on a calendar year basis is greater than the average annual per capita income in the State. [PL 2017, c. 361, §2 (NEW).] I. "Qualified investment" means expenditures incurred on or after January 1, 2018 that total at least $100,000,000 and are related to the construction, improvement, modernization or expansion of a Maine shipbuilding facility, including, without limitation, all expenditures for investigation; planning; design; engineering; permitting; acquisition; financing; construction; demolition; alteration; relocation; remodeling; repair; reconstruction; design, purchase or installation of machinery and equipment; clearing; filling; grading; reclamation of land; activities undertaken to upgrade a waterway serving the facility; training and development of employees; capitalized interest; professional services, including, but not limited to, architectural, engineering, legal, accounting or financial services; administration; environmental and utility costs, including, without limitation, sewage treatment plants, water, air and solid waste equipment and treatment plants, environmental protection devices, electrical facilities, storm or sanitary sewer lines, water lines or amenities, any other utility services, preparation of environmental impact studies, informing the public about the facility and environmental impact and environmental remediation, mitigation, clean-up and protection costs; related offices, support facilities and structures; and any of the foregoing expenditures made or costs incurred prior to or after the effective date of this section or certification of an applicant. "Qualified investment" includes only expenditures that are capitalized for federal income tax purposes. Except for employees who are engaged in the design, engineering and construction of the facility, "qualified investment" does not include the salaries or other compensation paid to the employees of the qualified applicant or of any affiliate of the qualified applicant. "Qualified investment" does not include any expenditure included as a qualified investment by an applicant under former chapter 919 or any amount expended to qualify for Pine Tree Development Zone program benefits under Title 30‑A, chapter 206, subchapter 4 . [PL 2025, c. 113, Pt. C, §5 (AMD).] [PL 2025, c. 113, Pt. C, §5 (AMD).]

2. Procedures for application; certificate of approval. This subsection governs the application and approval process for the tax credit under this section. 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. A certified applicant may hold only one certificate under this section at any time. [PL 2017, c. 361, §2 (NEW).] B. The commissioner, within 30 days of receipt of an application under paragraph A , shall review the information contained in the application and issue a written determination as to whether the applicant is a qualified applicant. If the commissioner determines that the applicant is a qualified applicant, the commissioner shall issue a certificate of approval to the qualified applicant at the time of the determination. If the commissioner determines that the applicant is not a qualified applicant, the commissioner shall issue a denial of the application at the time of the determination. [PL 2017, c. 361, §2 (NEW).] C. If a certified applicant proposes to transfer, including, without limitation, transfer by operation of law, all or substantially all of the Maine shipbuilding facility in which a qualified investment was made to another person or if a person proposes to acquire more than 50% of the voting stock of the certified applicant, application may be made to the commissioner to approve transfer of the certificate of approval to that person in connection with the transfer of the stock or facility. The commissioner shall grant the transfer of the certificate only if: (1) The transferee of the Maine shipbuilding facility or of the certified applicant's stock 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 transferee of the Maine shipbuilding facility or of the certified applicant's stock is not a member of the certified applicant's unitary affiliated group as defined in section 5102, subsection 1‑B at the time of the transfer and the commissioner finds that the transferee intends to continue the operations of the Maine shipbuilding facility in substantially the same manner as prior to the transfer and has the financial capability to do so. If the commissioner grants a transfer of the certificate of approval, the transferee must be treated as the certified applicant for all purposes of this section. For purposes of calculation of employment and qualified investments of the certified applicant, the qualified employees and the qualified investments of the transferor prior to transfer must be considered the qualified employees and qualified investments of the transferee. [PL 2017, c. 361, §2 (NEW).] D. The applicant or certified applicant may appeal in accordance with Title 5, chapter 375, subchapter 7 any determination, action or failure to act by the commissioner. [PL 2017, c. 361, §2 (NEW).] [PL 2017, c. 361, §2 (NEW).]

3. Credit. A certified applicant is allowed a credit annually against the tax otherwise due under this Part as provided in this subsection. A. Beginning with the tax year after the certified applicant has made qualified investments of at least $100,000,000, or the tax year beginning on or after January 1, 2020, 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 each taxable year in an amount equal to 3% of the certified applicant's total qualified investment. [PL 2017, c. 361, §2 (NEW).] B. If a certified applicant completes an additional qualified investment of at least $100,000,000 prior to January 1, 2025, the certified applicant is allowed a credit against the tax due under this Part beginning with the 11th tax year after the investment required in paragraph A was made and continuing through the 15th tax year after making that investment. The amount of the additional credit available in each of those tax years is 3% of the certified applicant's additional qualified investment. Eligibility for the additional credit must be demonstrated by the certified applicant in the annual reports submitted pursuant to subsection 9 . [PL 2017, c. 361, §2 (NEW).] C. The credit allowed under this subsection may not reduce the tax otherwise due under this Part to less than zero. [PL 2017, c. 361, §2 (NEW).] [PL 2017, c. 361, §2 (NEW).]

4. Limitations. The following are limitations on the credit allowed under subsection 3 . A. Except as provided in subsection 5 , the annual credit allowed to a certified applicant or its transferee may not exceed $3,000,000 in any tax year. Cumulative credits taken under subsection 3, paragraph A may not exceed $30,000,000 to any certified applicant or transferee. Total cumulative credits taken under this section may not exceed $45,000,000 to any certified applicant or transferee. [PL 2017, c. 361, §2 (NEW).] B. For a tax year in which the qualified applicant has employment of fewer than 5,500, the amount of the credit is reduced as provided in subsection 6 . [PL 2017, c. 361, §2 (NEW).] C. A taxpayer that is certified as a qualified Pine Tree Development Zone business under Title 30‑A, section 5250‑O or that has received a certificate of approval for its employment tax increment financing program pursuant to section 6755 is not eligible for a credit under this section. [PL 2017, c. 361, §2 (NEW).] D. In no case may the credit be claimed for a tax year that begins after December 31, 2034. [PL 2017, c. 361, §2 (NEW).] [PL 2017, c. 361, §2 (NEW).]

5. Accelerated credit. If a certified applicant has employment in any tax year of at least 6,000, the credit limitation in subsection 4, paragraph A is increased to $3,125,000 for that tax year. If employment is at least 6,500, the credit limitation is increased to $3,250,000. If employment is at least 7,000, the credit is increased to $3,375,000. If employment is 7,500 or more, the credit is increased to $3,500,000. [PL 2017, c. 361, §2 (NEW).]

6. Reduced credit for reduced employment. If a certified applicant's employment is fewer than 5,500 employees during the tax year, the credit allowed pursuant to subsection 3 is reduced as follows. A. If a certified applicant has employment in a tax year of fewer than 5,500 but at least 5,250, the credit for that year is 90% of the credit otherwise allowed under subsection 3 . [PL 2017, c. 361, §2 (NEW).] B. If a certified applicant has employment in a tax year of fewer than 5,250 but at least 5,000, the credit authorized for that year is 80% of the credit otherwise allowed under subsection 3 . [PL 2017, c. 361, §2 (NEW).] C. If a certified applicant has employment in a tax year of fewer than 5,000 but at least 4,750, the credit for that year is 70% of the credit otherwise allowed under subsection 3 . [PL 2017, c. 361, §2 (NEW).] D. If a certified applicant has employment in a tax year of fewer than 4,750 but at least 4,500, the credit for that year is 60% of the credit otherwise allowed under subsection 3 . [PL 2017, c. 361, §2 (NEW).] E. If a certified applicant has employment in a tax year of fewer than 4,500 but at least 4,250, the credit for that year is 50% of the credit otherwise allowed under subsection 3 . [PL 2017, c. 361, §2 (NEW).] F. If a certified applicant has employment in a tax year of fewer than 4,250 but at least 4,000, the credit for that year is 40% of the credit otherwise allowed under subsection 3 . [PL 2017, c. 361, §2 (NEW).] G. If a certified applicant has employment in a tax year of fewer than 4,000, the credit allowed under subsection 3 may not be taken. [PL 2017, c. 361, §2 (NEW).] [PL 2017, c. 361, §2 (NEW).]

7. Revocation. A certificate of approval must be revoked by the commissioner if the certified applicant has not made qualified investments of at least $100,000,000 within 5 years after issuance of the certificate of approval. [PL 2017, c. 361, §2 (NEW).]

8. Additional requirements. A certified applicant, when awarding contracts, purchasing supplies or subcontracting work related to a qualified investment, shall give preference, to the greatest extent possible, to Maine workers, companies and bidders as long as the supplies, products, services and bids meet the standards required by the certified applicant regarding value, quality, delivery terms and price. [PL 2017, c. 361, §2 (NEW).]

9. Annual reporting requirement. A certified applicant, the commissioner and the State Tax Assessor shall report annually in accordance with this subsection. Notwithstanding any other provision of law to the contrary, the reports provided under this subsection are public records as defined in Title 1, section 402, subsection 3 . A. On or before March 1st annually, a certified applicant shall file a report with the commissioner for the tax year ending during the immediately preceding calendar year, referred to in this subsection as the "report year," containing the following information: (1) The employment of the certified applicant for the report year, including specific information on: (a) The number of qualified employees that are employed by the certified applicant at the end of the report year; (b) The total number of qualified employees hired during the report year; and (c) The number of qualified employees in positions that are covered by a collective bargaining agreement; (2) The total dollar amount of payroll associated with employment in the report year, including specific information on: (a) The average annual salary and wages for qualified employees; and (b) The median annual salary and wages for qualified employees; (3) The total dollar amount that was spent on goods and services obtained from businesses with an office in the State from which business operations in the State are managed; and (4) The incremental level of qualified investments made during the report year, including specific information on: (a) The amount of qualified investment in facility, production equipment and employee training and development, reported as an aggregate sum; (b) The portion of the qualified investment reported under subparagraph (a) that was spent on goods and services from businesses with an office in the State from which business operations in the State are managed; and (c) Whether the certified applicant has qualified for the additional credit under subsection 3, paragraph B . The commissioner may prescribe forms for the annual reports required under this paragraph. The commissioner shall provide copies of the report to the State Tax Assessor and to the joint standing committee of the Legislature having jurisdiction over taxation matters at the time the report is received. [PL 2019, c. 607, Pt. C, §5 (AMD).] B. On or before April 1st annually, the commissioner shall report to the joint standing committee of the Legislature having jurisdiction over taxation matters aggregate data, with detail consistent with information required of certified applicants under paragraph A , on employment levels and qualified investment amounts of certified applicants for each year beginning with expenditures incurred on or after January 1, 2018. [PL 2017, c. 361, §2 (NEW).] C. By December 31st of each year, the State Tax Assessor shall report to the joint standing committee of the Legislature having jurisdiction over taxation matters the revenue loss during the report year as a result of this section for each taxpayer claiming the credit and, if necessary, shall include updated revenue loss amounts for any previous tax year. For purposes of this paragraph, "revenue loss" means the credit claimed by the taxpayer and allowed pursuant to this section. [PL 2019, c. 607, Pt. C, §6 (AMD).] [PL 2019, c. 607, Pt. C, §§5, 6 (AMD).]

10. Evaluation; specific public policy objective; performance measures. The credit provided under this section is subject to ongoing legislative review in accordance with Title 3, chapter 37 . In developing evaluation parameters to perform the review, the Office of Program Evaluation and Government Accountability, the Legislature's government oversight committee and the joint standing committee of the Legislature having jurisdiction over taxation matters shall consider: A. That the specific public policy objective of the credit provided under this section is to create and retain jobs in the shipbuilding industry in this State by providing an income tax credit to reduce the cost of investments in shipbuilding businesses and thereby encourage investment in shipbuilding businesses and improve the competitiveness of this State's shipbuilding industry; and [PL 2017, c. 361, §2 (NEW).] B. Performance measures, including, but not limited to: (1) Employment during the period being reviewed and how employment during that period compares to the minimum employment requirements set forth in subsection 4, paragraph B ; (2) The amount of qualified investment during the period being reviewed, and how expenditures compare to the minimum level of expenditure set forth in subsection 1, paragraph I ; (3) Measures of industry competitiveness; (4) Measures of fiscal impact and overall economic impact to the State; and (5) Information regarding the procedures for ensuring compliance with the preference requirements under subsection 8 . [PL 2017, c. 361, §2 (NEW).] The Office of Program Evaluation and Government Accountability shall provide a report of its evaluation under this subsection to the joint standing committee of the Legislature having jurisdiction over taxation matters by August 15, 2024. Following receipt of the report, the joint standing committee shall determine whether the credit provided under this section is meeting its public policy objectives and whether it should be continued. The joint standing committee may submit a bill to the First Regular Session of the 132nd Legislature to accomplish its recommendations. [PL 2017, c. 361, §2 (NEW).]
36 M.R.S. § 4382 — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4382
36 §4382. Tax is levy on consumer
Status: in_force

The liability for, or the incidence of, the tax on cigarettes is declared to be a levy on the consumer. The distributors shall add the amount of the tax on cigarettes presently levied to the price of the cigarettes and the distributor may state the amount of the taxes separately from the price of such cigarettes on all price display signs, sales or delivery slips, bills and statements which advertise or indicate the price of such cigarettes. This section shall in no way affect the method of collection of such taxes on cigarettes as now provided by existing law.
36 M.R.S. § 707 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 707
36 §707. Exempt property; inventory required
Status: in_force

Assessors shall include in their inventory, but not in the tax list, every 5 years beginning in 1963:

1. Neat cattle. [PL 1981, c. 706, §10 (RP).]

2. Property of veterans. The value of the real property of veterans and their surviving spouses and minor children not taxed; [PL 2025, c. 113, Pt. D, §22 (AMD).]

3. Houses of religious worship. The value of the real estate of all houses of religious worship and parsonages not taxed;

4. Property of benevolent and charitable institutions. The value of all real property of benevolent and charitable institutions not taxed;

5. Property of literary institutions. The value of all real property of literary and scientific institutions not taxed;

6. Property of governmental units. The value of the real property of the United States, the State of Maine and any public municipal corporation;

7. Other property. The value of all other real property not taxed.
36 M.R.S. § 5214-A — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5214-A
36 §5214-A. Credit to beneficiary for accumulation distribution
Status: in_force

1. General. A beneficiary of a trust whose adjusted gross income includes all or part of an accumulation distribution by that trust, as defined in the Code, Section 665, or its equivalent, shall be allowed a credit against the tax otherwise due under this Part for all or a proportionate part of any tax paid by the trust under this Part for any preceding taxable year which would not have been payable if the trust had in fact made distribution to its beneficiaries at the times and in the amounts specified in the Code, Section 666, or its equivalent. [PL 1987, c. 504, §30 (AMD).]

2. Limitation on credit. The credit under this section may not reduce the tax otherwise due from the beneficiary under this Part to an amount less than would have been due if the accumulation distribution or that beneficiary's part of the accumulation distribution were excluded from that beneficiary's adjusted gross income. [RR 2025, c. 1, Pt. F, §26 (COR).]
36 M.R.S. § 6607 — ME Code / Title 36 / Part 9 / Chapter 914-C / Section 6607
36 §6607. Collection action not stayed
Status: in_force

An enforced collection action, including, but not limited to, a wage levy, bank levy or refund setoff, is not stayed until a taxpayer’s tax initiatives application under section 6605 has been accepted by the State Tax Assessor and the taxpayer has paid all the tax, interest and penalties due pursuant to section 6602, subsection 2 . [PL 2009, c. 571, Pt. HH, §1 (NEW).]
36 M.R.S. § 1861-A — ME Code / Title 36 / Part 3 / Chapter 215 / Section 1861-A
36 §1861-A. Reporting use tax on individual income tax returns
Status: in_force

The assessor shall provide that individuals report use tax on items with a sale price of $5,000 or less on their Maine individual income tax returns. Taxpayers are required to attest to the amount of their use tax liability for the period of the tax return. Alternatively, they may elect to report an estimated use tax liability amount that is .04% of their Maine adjusted gross income. The estimated liability is applicable only to purchases of any individual items each having a sale price no greater than $1,000. For each taxable item with a sale price greater than $1,000 but no more than $5,000, the actual use tax liability for each purchase must be added to the amount of use tax equal to .04% of a taxpayer's Maine adjusted gross income. Upon subsequent review, if use tax liability for the period of the return exceeds the amount of use tax paid with the return, a credit of that amount paid relative to the item or items being supplementarily assessed is allowed. Use tax on any item with a sale price of more than $5,000 must be reported in accordance with section 1951‑A . [PL 2019, c. 607, Pt. C, §2 (AMD); PL 2019, c. 607, Pt. C, §9 (AFF).]
36 M.R.S. § 5163 — ME Code / Title 36 / Part 8 / Chapter 811 / Section 5163
36 §5163. Maine taxable income of resident estate or trust
Status: in_force

The Maine taxable income of a resident estate or trust is equal to its federal taxable income modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164 . [PL 2003, c. 390, §36 (AMD).]
36 M.R.S. § 187-B — ME Code / Title 36 / Part 1 / Chapter 7 / Section 187-B
36 §187-B. Penalties
Status: in_force

1. Failure to file return. A person who fails to make and file any return required under this Title at or before the time the return becomes due is liable for one of the following penalties if the person's tax liability shown on that return or otherwise determined to be due is greater than $25. A. If the return is filed before or within 60 days after the taxpayer receives from the assessor a formal demand that the return be filed, or if the return is not filed but the tax due is assessed by the assessor before the taxpayer receives from the assessor a formal demand that the return be filed, the penalty is $25 or 10% of the tax due, whichever is greater. [PL 2011, c. 644, §2 (AMD); PL 2011, c. 644, §33 (AFF).] B. If the return is not filed within 60 days after the taxpayer receives from the assessor a formal demand that the return be filed, the penalty is $25 or 25% of the tax due, whichever is greater. The period provided by this paragraph must be extended for up to 90 days if the taxpayer requests an extension in writing prior to the expiration of the original 60-day period. [PL 2011, c. 644, §3 (AMD); PL 2011, c. 644, §33 (AFF).] C. If the return is not filed and the assessor makes a determination of jeopardy pursuant to section 145 , the penalty is 25% of the tax due. [PL 2011, c. 380, Pt. K, §1 (AMD); PL 2011, c. 380, Pt. K, §2 (AFF).] This subsection does not apply to a return required pursuant to chapter 459 that is administered pursuant to the International Fuel Tax Agreement. [PL 2011, c. 644, §§2, 3 (AMD); PL 2011, c. 644, §33 (AFF).]

1-A. Failure to file information return. [PL 2013, c. 424, Pt. A, §22 (RP).]

2. Failure to pay. The following penalties apply. A. Any person who fails to pay, on or before the due date, any amount shown as tax on any return required under this Title is liable for a penalty of 1% of the unpaid tax for each month or fraction of a month during which the failure continues, to a maximum in the aggregate of 25% of the unpaid tax. [PL 1999, c. 708, §10 (AMD).] A-1. Any person who fails to make and file any return required under this Title at or before the time the return becomes due against whom the assessor has made an assessment of tax pursuant to section 141 and who has not paid the tax on or before the date specified in that assessment is liable for a penalty of 1% of the unpaid tax for each month or fraction of a month during which the tax remains unpaid, calculated retroactively from the original due date of the unfiled return, to a maximum in the aggregate of 25% of the unpaid tax. [PL 1999, c. 708, §11 (NEW).] B. Any person who fails to pay a tax assessment for which no further administrative or judicial review is available pursuant to section 151 and the Maine Administrative Procedure Act is liable for a penalty in the amount of 25% of the amount of the tax due if the payment of the tax is not made within 10 days of the person's receipt of notice of demand for payment as provided by this Title. This penalty must be explained in the notice of demand and is final when levied. [PL 1995, c. 281, §8 (AMD).] This subsection does not apply to taxes due pursuant to chapter 459 and administered pursuant to the terms of the International Fuel Tax Agreement. [PL 2001, c. 396, §9 (AMD).]

3. Negligence; fraud. [PL 1991, c. 873, §5 (NEW); PL 1991, c. 873, §9 (AFF); MRSA T. 36 §187-B, sub-§3 (RP).]

3-A. Negligence; fraud. A person who files a return under this Title that results in an underpayment of tax, any portion of which is attributable to negligence or intentional disregard of this Title or rules adopted pursuant to this Title, but is not attributable to fraud with intent to evade the tax, is liable for a penalty in the amount of $25 or 25% of that portion of the underpayment, whichever is greater. A person who files a return under this Title that results in an underpayment of tax, any portion of which is attributable to fraud with intent to evade the tax, is liable for a penalty in the amount of $75 or 75% of that portion of the underpayment, whichever is greater. For the purposes of this section, "negligence" means any failure to make a reasonable attempt to comply with the provisions of this Title. [PL 2007, c. 627, §7 (AMD).]

4. Substantial understatement. [PL 1991, c. 873, §5 (NEW); PL 1991, c. 873, §9 (AFF); MRSA T. 36 §187-B, sub-§4 (RP).]

4-A. Substantial understatement. A person who files a return under this Title that results in an underpayment of tax, any portion of which is attributable to a substantial understatement of tax, without negligence or intentional disregard of this Title or rules adopted pursuant to this Title and without fraud with intent to evade the tax, is liable for a penalty of $5 or 1% of that portion of the underpayment, whichever is greater, for each month or fraction of a month during which the failure to pay that portion of the underpayment continues, up to a maximum in the aggregate of $25 or 25% of the underpayment, whichever is greater. There is a substantial understatement of tax if the amount of the understatement on the return or returns for the period covered by the assessment exceeds 10% of the total tax required to be shown on the return or returns for that period or $1,000, whichever is greater. For purposes of determining whether an understatement is substantial and calculating the amount of a substantial understatement that is subject to penalty under this subsection, the amount of an understatement is reduced by that portion of the understatement that is attributable to the tax treatment of any item by the taxpayer if there is or was substantial authority for that treatment. [PL 2007, c. 627, §8 (AMD).]

4-B. Excessive refund. A person who files a claim for refund or reimbursement under Part 5 that is the basis for the receipt of a refund or reimbursement that substantially exceeds the amount to which the person is legally entitled is liable for a penalty of $5 or 1% of the excess amount, whichever is greater, for each month or fraction of a month during which the failure to repay that portion of the refund or reimbursement continues, to a maximum in the aggregate of $25 or 25% of the overpayment, whichever is greater. For purposes of this subsection, a refund or reimbursement substantially exceeds the amount to which the person is legally entitled if the amount of the refund or reimbursement exceeds the amount to which the person is legally entitled by more than 10% of the corrected amount or $1,000, whichever is greater. For purposes of this subsection, the amount by which a refund or reimbursement exceeds the amount to which the person is legally entitled and the excess amount that is subject to penalty under this subsection must be reduced by any portion of the excessive claim for which the person has substantial authority supporting its position. [PL 2007, c. 437, §4 (NEW).]

5. Insufficient funds. Any person who makes payment of an amount due under this Title by means of a check or electronic funds transfer that is returned unpaid by the bank on which it is drawn because of insufficient funds or the closing or nonexistence of the account on which it is drawn is liable for a penalty of $20 or 1% of the payment amount, whichever is greater. [PL 1999, c. 708, §12 (AMD).]

5-A. Electronic funds transfers. Any person required by the assessor to remit taxes by electronic funds transfer that fails to remit electronically is liable for a penalty of the lesser of 5% of the tax due or $5,000. For purposes of this section, a person fails to remit electronically when: A. Two or more required payments in any consecutive 6-month period are either not made or are made by the person by means other than electronic funds transfer and the person has been notified in writing by the assessor of that person's noncompliance and of the fact that the penalty imposed by this section may be imposed; or [PL 1997, c. 668, §15 (NEW).] B. The person makes 2 or more required electronic payments in any consecutive 6-month period that do not comply with the specifications set forth in a rule issued by the assessor pursuant to section 193 . [PL 1999, c. 414, §10 (AMD).] [PL 1999, c. 414, §10 (AMD).]

5-B. Electronic data submission. Any person required by the State Tax Assessor to file returns by electronic data submission that fails to file electronically is liable for a penalty of $50. For purposes of this subsection, a person fails to file electronically when: A. Two or more required returns in any consecutive 6-month period either are not filed or are filed by the person by means other than electronic data submission and the person has been notified in writing by the State Tax Assessor of that person's noncompliance and of the fact that the penalty authorized by this subsection may be imposed; or [PL 2005, c. 332, §4 (NEW); PL 2005, c. 332, §30 (AFF).] B. The person files 2 or more required electronic returns in any consecutive 6-month period that do not comply with the specifications set forth in rules adopted by the State Tax Assessor pursuant to section 193 . [PL 2005, c. 332, §4 (NEW); PL 2005, c. 332, §30 (AFF).] [PL 2005, c. 332, §4 (NEW); PL 2005, c. 332, §30 (AFF).]

6. Penalties not exclusive. Each penalty provided under this section is in addition to any interest and other penalties provided under this section and other law, except as otherwise provided in this section. Interest may not accrue on the penalty. This section does not apply to any filing or payment responsibility pursuant to Part 2 except that this section does apply to a filing or payment responsibility pursuant to the state telecommunications excise tax imposed under section 457 . The penalties imposed under subsections 1 and 2 accrue automatically, without being assessed by the State Tax Assessor. Each penalty imposed under this section is recoverable by the assessor in the same manner as if it were a tax assessed under this Title. [PL 2013, c. 331, Pt. C, §7 (AMD).]

7. Reasonable cause. The assessor shall waive or abate or, in the case of those penalties that do not accrue automatically under subsection 6 , refrain from imposing any penalty imposed by subsection 1 , 2 , 4‑A , 4‑B , 5‑A or 5‑B or by the terms of the International Fuel Tax Agreement if grounds constituting reasonable cause are established by the taxpayer or if the assessor determines that grounds constituting reasonable cause are otherwise apparent. Reasonable cause includes, but is not limited to, the following circumstances: A. The failure to file or pay resulted directly from erroneous information provided by the Bureau of Revenue Services; [PL 1991, c. 873, §5 (NEW); PL 1991, c. 873, §8, 9 (AFF); PL 1997, c. 526, §14 (AMD).] B. The failure to file or pay resulted directly from the death or serious illness of the taxpayer or a member of the taxpayer's immediate family; [PL 1991, c. 873, §5 (NEW); PL 1991, c. 873, §8, 9 (AFF).] C. The failure to file or pay resulted directly from a natural disaster; [PL 1991, c. 873, §5 (NEW); PL 1991, c. 873, §8, 9 (AFF).] D. A return that was due monthly was filed and paid less than one month late and all of the taxpayer's returns and payments during the preceding 12 months were timely; [PL 1995, c. 281, §9 (AMD).] E. A return that was due other than monthly was filed and paid less than one month late and all of the taxpayer's returns and payments during the preceding 3 years were timely; [PL 1995, c. 281, §9 (AMD).] F. The taxpayer has supplied substantial authority justifying the failure to file or pay; or [PL 1991, c. 873, §5 (NEW); PL 1991, c. 873, §8, 9 (AFF).] G. The amount subject to a penalty imposed by subsection 1 , 2 , 4‑A or 5‑A is de minimis when considered in relation to the amount otherwise properly paid, the reason for the failure to file or pay and the taxpayer's compliance history. [PL 2011, c. 380, Pt. L, §1 (AMD).] Absent a determination by the assessor that grounds constituting reasonable cause are otherwise apparent, the burden of establishing grounds for waiver or abatement is on the taxpayer. [PL 2011, c. 655, Pt. QQ, §3 (AMD); PL 2011, c. 655, Pt. QQ, §8 (AFF).]

For purposes of this section, the term "person" includes an individual, corporation or partnership or any officer or employee of a corporation, including a dissolved corporation, or a member or employee of a partnership who, as the officer, employee or member, is under a duty to perform the act in respect of which a violation occurs. [PL 1993, c. 395, §6 (AMD).]
36 M.R.S. § 1862 — ME Code / Title 36 / Part 3 / Chapter 215 / Section 1862
36 §1862. Sales or use tax paid to another jurisdiction
Status: in_force

The tax imposed by this Part does not apply to the use, storage or other consumption in this State of tangible personal property or taxable services purchased outside the State upon which the purchaser has paid a sales or use tax imposed by another taxing jurisdiction that is equal to or greater than the tax imposed by this Part. If the amount of sales or use tax paid to another taxing jurisdiction is less than the amount of tax imposed by this Part, then the purchaser shall pay to the State Tax Assessor an amount sufficient to make the total amount of sales and use tax paid to the other taxing jurisdiction and this State equal to the amount imposed by this Part. [PL 2011, c. 240, §20 (AMD).]
36 M.R.S. § 111 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 111
36 §111. Definitions
Status: in_force

As used in this Title, unless the context otherwise indicates, the following terms have the following meanings. [PL 1981, c. 698, §174 (AMD).]

1. Assessor. "Assessor" means the State Tax Assessor, except that, in Part 2 , Property Taxes, it means the State Tax Assessor with respect to the unorganized territory and the respective municipal assessors or chief assessors of primary assessing areas with respect to the organized areas. [PL 1979, c. 378, §2 (NEW).]

1-A. Code. "Code" means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2024. [PL 2025, c. 432, §1 (AMD); PL 2025, c. 432, §2 (AFF).]

1-B. Bureau. "Bureau" means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services." [PL 1997, c. 668, §7 (AMD).]

1-C. Board. For purposes of sections 151 and 151‑D and section 191, subsection 2, paragraphs C , XX and YY , "board" means the Maine Board of Tax Appeals as established in Title 5, section 12004‑B, subsection 10 . [PL 2013, c. 331, Pt. C, §1 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]

1-D. Houlton Band of Maliseet Indians. "Houlton Band of Maliseet Indians" has the same meaning as in Title 30, section 6203, subsection 2 . [PL 2021, c. 681, Pt. C, §1 (NEW).]

1-E. Houlton Band Trust Land. "Houlton Band Trust Land" has the same meaning as in the federal Houlton Band of Maliseet Indians Supplementary Claims Settlement Act of 1986, Public Law 99-566, Section 2(2). [PL 2021, c. 681, Pt. C, §2 (NEW).]

1-F. Mi'kmaq Nation. "Mi'kmaq Nation" has the same meaning as in Title 30, section 7203, subsection 4 . [PL 2025, c. 470, Pt. B, §1 (NEW); PL 2025, c. 470, Pt. B, §7 (AFF).]

1-G. Mi'kmaq Nation Trust Land. "Mi'kmaq Nation Trust Land" has the same meaning as in Title 30, section 7203, subsection 6 . [PL 2025, c. 470, Pt. B, §2 (NEW); PL 2025, c. 470, Pt. B, §7 (AFF).]

2. Notice. "Notice" means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. A person's last known address is the person's address as reported on the person's most recently filed Maine tax return or as otherwise specified by the person in written correspondence on file with the bureau, unless the bureau determines that a different address is the most current address for the person, in which case the bureau must use that address. Notice by first-class mail is deemed to be received 3 days after the mailing, excluding Sundays and legal holidays. If the State Tax Assessor is required by a provision of this Title to give notice by certified mail and attempts to do so but the mailing is returned with the notation "unclaimed" or "refused" or a similar notation, the assessor may then give notice by sending the notification by first-class mail. In the case of a joint income tax return, notice may be a single joint notice except that, if the assessor is notified by either spouse that separate residences have been established, the assessor must mail a joint notice to each spouse. If the person for whom notification is intended is deceased or under a legal disability, and the assessor knows of the existence of a fiduciary relationship with respect to that person, notice must be sent by first-class mail to the last known address of the fiduciary. [PL 2011, c. 380, Pt. J, §1 (RPR).]

2-A. Passamaquoddy Indian territory. "Passamaquoddy Indian territory" has the same meaning as in Title 30, section 6203, subsection 6 . [PL 2021, c. 681, Pt. C, §3 (NEW).]

2-B. Passamaquoddy Tribe. "Passamaquoddy Tribe" has the same meaning as in Title 30, section 6203, subsection 7 . [PL 2021, c. 681, Pt. C, §4 (NEW).]

2-C. Penobscot Indian territory. "Penobscot Indian territory" has the same meaning as in Title 30, section 6203, subsection 9 . [PL 2021, c. 681, Pt. C, §5 (NEW).]

2-D. Penobscot Nation. "Penobscot Nation" has the same meaning as in Title 30, section 6203, subsection 10 . [PL 2021, c. 681, Pt. C, §6 (NEW).]

3. Person. "Person" means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. [PL 1997, c. 404, §1 (AMD); PL 1997, c. 404, §10 (AFF).]

4. Return. "Return" means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. [PL 2003, c. 588, §1 (AMD).]

5. Tax. "Tax" means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. For purposes of this chapter, "tax" also means any fee, fine, penalty or other debt owed to the State provided for by law if that fee, fine, penalty or other debt is subject to collection by the assessor pursuant to statute or transferred to the bureau for collection pursuant to section 112‑A . [PL 2009, c. 625, §2 (AMD).]

6. Tax Assessor. [PL 2007, c. 627, §3 (RP).]

7. Taxpayer. "Taxpayer" means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. For the purposes of sections 171 , 175‑A and 176‑A , "taxpayer" also means any person obligated to the State for the payment of a fee, fine, penalty or other obligation to the State provided for by law, if this obligation is subject to collection by the assessor pursuant to an agreement entered into by the bureau and another agency of the State. "Taxpayer" also means any pass-through entity doing business in the State or having a Maine resident member, including an S corporation, general partnership, limited partnership, limited liability partnership, limited liability company or similar entity, that is not taxed as a C corporation for federal tax purposes. [PL 2011, c. 655, Pt. QQ, §1 (AMD); PL 2011, c. 655, Pt. QQ, §8 (AFF).]

8. Tribal entity. "Tribal entity" means a business entity: A. Wholly owned by the Houlton Band of Maliseet Indians, the Mi'kmaq Nation, the Passamaquoddy Tribe, the Penobscot Nation, a tribal member or tribal members or some combination thereof. For purposes of determining ownership of an entity, a married couple including at least one tribal member is treated as one tribal member, regardless of which spouse owns the entity; or [PL 2025, c. 470, Pt. B, §3 (AMD); PL 2025, c. 470, Pt. B, §7 (AFF).] B. When 75% of the ownership interests are held in aggregate by the Houlton Band of Maliseet Indians, the Mi'kmaq Nation, the Passamaquoddy Tribe or the Penobscot Nation and the entity is controlled and managed by the Houlton Band of Maliseet Indians, the Mi'kmaq Nation, the Passamaquoddy Tribe or the Penobscot Nation, consistent with the requirements of 13 Code of Federal Regulations, Section 124.109(c)(4); as determined by the federal Small Business Administration or the assessor as consistent with 13 Code of Federal Regulations, Section 124.109(c)(4)(i)(A); or as determined by the federal Small Business Administration as consistent with 13 Code of Federal Regulations, Section 124.109(c)(4)(i)(B). [PL 2025, c. 470, Pt. B, §3 (AMD); PL 2025, c. 470, Pt. B, §7 (AFF).] A tribal entity must be a separate and distinct legal entity organized or chartered by federal, state or tribal authorities. [PL 2025, c. 470, Pt. B, §3 (AMD); PL 2025, c. 470, Pt. B, §7 (AFF).]

9. Tribal land. "Tribal land" means land within the Houlton Band Trust Land, the Mi'kmaq Nation Trust Land, the Passamaquoddy Indian territory or the Penobscot Indian territory. [PL 2025, c. 470, Pt. B, §4 (AMD); PL 2025, c. 470, Pt. B, §7 (AFF).]

10. Tribal member. "Tribal member" means an enrolled member of the Houlton Band of Maliseet Indians, the Mi'kmaq Nation, the Passamaquoddy Tribe or the Penobscot Nation. [PL 2025, c. 470, Pt. B, §5 (AMD); PL 2025, c. 470, Pt. B, §7 (AFF).]
36 M.R.S. § 152 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 152
36 §152. Payment of contested taxes
Status: in_force

A taxpayer may pay any tax, make any deposit or file any bond at any time without forfeiting any right to apply for a refund or an abatement or to seek review of the validity of the tax. No such tax, bond or deposit need be paid, filed or made under protest or under duress to entitle the taxpayer to apply for a refund or an abatement or to seek review of the validity of the tax. [PL 1981, c. 364, §10 (NEW).]
36 M.R.S. § 4064-A — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4064-A
36 §4064-A. Tax on estate of nonresident
Status: in_force

1. Amount. A tax is imposed upon the transfer of real property and tangible personal property situated in this State and held by an individual who dies during the calendar year 2002 and who at the time of death was not a resident of this State. When real or tangible personal property has been transferred into a trust, the tax imposed by this section applies as if the trust did not exist and the property was personally owned by the decedent. Maine property is subject to the tax imposed by this section to the extent that such property is included in the decedent's gross estate as finally determined for federal estate tax purposes. The amount of this tax is equal to the lesser of: A. That proportion of the federal estate tax calculated prior to the application of the federal credit that the value of Maine real and tangible personal property taxed in this State that qualifies for the credit bears to the value of the decedent's total federal gross estate; and [PL 2001, c. 559, Pt. GG, §7 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).] B. That proportion of the federal credit divided by .75 that the value of Maine real and tangible personal property taxed in this State that qualifies for the credit bears to the value of the decedent's total federal gross estate. [PL 2001, c. 559, Pt. GG, §7 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).] The share of the federal credit used to determine the amount of a nonresident individual's estate tax under this section is computed without regard to whether the specific real or tangible personal property located in the State is marital deduction property. [PL 2005, c. 622, §21 (AMD).]

2. Proceeds from sale of property. Proceeds from the sale of property are taxable under this section if those proceeds are included in the total federal gross estate and the sale was made in contemplation of death. A sale of property made within 6 months prior to the death of the grantor is deemed to be in contemplation of death within the meaning of this section. [PL 2001, c. 559, Pt. GG, §7 (NEW); PL 2001, c. 559, Pt. GG, §26 (AFF).]
36 M.R.S. § 6753 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6753
36 §6753. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1995, c. 669, §5 (NEW).]

1. Affiliated businesses. [PL 2005, c. 351, §17 (RP).]

1-A. Affiliated business. "Affiliated business" means a member of a group of 2 or more businesses in which more than 50% of the voting stock of each member corporation or more than 50% of the ownership interest in a business other than a corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member businesses. [PL 2005, c. 351, §18 (NEW).]

2. Affiliated group. [PL 2005, c. 351, §19 (RP).]

3. Applicant. "Applicant" means a qualified business that has submitted an application to the commissioner for approval of an employment tax increment financing development program. [PL 1995, c. 669, §5 (NEW).]

3-A. Average employment during base period. "Average employment during the base period" for a business means the total number of employees of that business as of each March 31st, June 30th, September 30th and December 31st of the base period, divided by 12. [PL 2005, c. 351, §20 (NEW).]

4. Base level of employment. "Base level of employment" means the greater of either the total employment of a business as of the March 31st, June 30th, September 30th and December 31st of the calendar year immediately preceding the application for approval of the employment tax increment financing development program divided by 4 or its average employment during the base period. A. Pursuant to Title 30‑A, section 5250‑J, subsection 4‑A , "base level of employment" may be adjusted for a qualified Pine Tree Development Zone business as defined in Title 30‑A, section 5250‑I, subsection 17 . [PL 2025, c. 271, Pt. C, §5 (AMD).] B. Pursuant to Title 30‑A, section 5250‑J, subsection 4‑C , "base level of employment" must be adjusted to be calculated from the location where the business produced the significant employment expansion of 250 jobs or more. [PL 2009, c. 461, §26 (NEW).] [PL 2025, c. 271, Pt. C, §5 (AMD).]

5. Base period. "Base period" means the 3 calendar years prior to the year in which an applicant's employment tax increment financing development program is approved by the commissioner. [PL 1995, c. 669, §5 (NEW).]

5-A. Call center. "Call center" means a business enterprise that employs 50 or more full-time employees for the purpose of customer service. [PL 2015, c. 368, §4 (NEW).]

5-B. Benefit base. "Benefit base" means the total incremental gross wages paid during the calendar year by a qualified business to qualified employees multiplied by 4.5%. [PL 2021, c. 602, §1 (NEW).]

6. Commissioner. "Commissioner" means the Commissioner of Economic and Community Development. [PL 1995, c. 669, §5 (NEW).]

7. Employment tax increment. For reimbursement based on calendar years prior to 2022, "employment tax increment" means that level of employment, payroll and state income withholding taxes attributed to qualified employees employed by a qualified business above the base level for the qualified business, adjusted pursuant to subsection 12 for shifts in employment by affiliated businesses. For reimbursement based on calendar year 2022, and for each calendar year thereafter, "employment tax increment" means the total gross wages paid by a qualified business to qualified employees above the base level of employment for the qualified business. [PL 2021, c. 602, §2 (AMD).]

8. Employment tax increment financing development program. "Employment tax increment financing development program" means a statement describing: A. An applicant's employment growth and capital investment plans over the 5-year period beginning on the date an application is submitted to the commissioner; and [PL 1995, c. 669, §5 (NEW).] B. A description of how funds reimbursed under this Act are necessary to the achievement of those plans. [PL 1995, c. 669, §5 (NEW).] [PL 1995, c. 669, §5 (NEW).]

9. Gross employment tax increment. For reimbursement based on calendar years prior to 2022, "gross employment tax increment" means that level of employment, payroll and state income tax withholding taxes attributed to qualified employees employed by a qualified business that is greater than the base level for the qualified business. For reimbursement based on calendar year 2022, and for each calendar year thereafter, "gross employment tax increment" means the total gross wages paid by a qualified business to qualified employees above the base level of employment for the qualified business. [PL 2021, c. 602, §3 (AMD).]

9-A. Gross wages. "Gross wages" means taxable wages, tips and other compensation included on the wage and tax statement for services performed in this State during the calendar year. [PL 2021, c. 602, §4 (NEW).]

10. Labor market unemployment rate. "Labor market unemployment rate" means the average unemployment rate as published by the Department of Labor for the labor market or markets in which potential qualified employees are located and in which reimbursement is claimed under this chapter for the 12 most recently reported months preceding the date of application for employment tax increment financing and for the 12 most recently reported months preceding the beginning of the 6th year of an approved employment tax increment financing development program. [PL 1999, c. 388, §1 (AMD).]

11. Qualified business. "Qualified business" means any for-profit business in this State, other than a public utility as defined by Title 35‑A, section 102 , that adds 5 or more qualified employees above its base level of employment in this State within any 2-year period commencing on or after January 1, 1996 and that meets one of the following criteria: A. The business is not engaged in retail operations; [PL 1995, c. 669, §5 (NEW).] B. The business is engaged in retail operations but less than 50% of its total annual revenues from Maine-based operations are derived from sales taxable in this State; or [PL 1995, c. 669, §5 (NEW).] C. The business is engaged in retail operations and can demonstrate to the commissioner by a preponderance of the evidence that any increased sales will not include sales tax revenues derived from a transferring or shifting of retail sales from other businesses in this State. [PL 1995, c. 669, §5 (NEW).] For purposes of this subsection, "retail operations" means sales of consumer goods for household use to consumers who personally visit the business location to purchase the goods. [PL 2001, c. 157, §1 (AMD).]

12. Qualified employee. Except for an employee in a call center in Aroostook County or Washington County, "qualified employee" means a new, full-time employee hired in this State by a qualified business, 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 with the applicant, 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, as long as gross wages paid attributed to the qualified employee are subject to reimbursement to the qualified business under this chapter. "Qualified employee" does not include an employee who is shifted to a qualified business from an affiliated business. The commissioner shall determine whether a shifting of employees has occurred. For an employee in a call center in Aroostook County or Washington County, "qualified employee" means a new, full-time employee hired in this State by a qualified business, 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 with the applicant, calculated on a weekly basis, is greater than the average weekly wage for the most recent available calendar year as derived from the quarterly census of employment and wages and provided annually by the Department of Labor, as long as gross wages paid attributed to the qualified employee are subject to reimbursement to the qualified business under this chapter. "Qualified employee" does not include an employee who is shifted to a qualified business from an affiliated business. The commissioner shall determine whether a shifting of employees has occurred. The calculation of the average weekly wage must include data from the counties of Androscoggin, Aroostook, Franklin, Hancock, Kennebec, Knox, Lincoln, Oxford, Penobscot, Piscataquis, Sagadahoc, Somerset, Waldo and Washington. Notwithstanding this subsection, with respect to a call center in Aroostook or Washington county, in a county in which the average annual unemployment rate at the time of certification for the most recent calendar year is greater than the state average for the same year, the wage threshold is 90% of the average weekly wage as derived from the quarterly census of employment and wages. Notwithstanding this subsection, with respect to a call center in Aroostook or Washington county and upon approval of the commissioner, a qualified business located in a county in which the average annual unemployment rate at the time of certification for the most recent calendar year is greater than the state average for that same year qualifies for a phase-in of salary threshold requirements. A qualified business under this provision must meet 70% of the average weekly wage as derived from the quarterly census of employment and wages in the first year of certification, 80% of the average weekly wage as derived from the quarterly census of employment and wages in the 2nd year of certification and 90% of the average weekly wage as derived from the quarterly census of employment and wages in all following years of certification. Failure to meet any of these requirements results in automatic revocation of certification. [PL 2023, c. 441, Pt. C, §8 (AMD); PL 2023, c. 441, Pt. C, §11 (AFF).]

12-A. Quarterly census of employment and wages. "Quarterly census of employment and wages" means the comprehensive tabulation of employment and wage information for workers produced by the quarterly census of employment and wages program, a cooperative program involving the federal Department of Labor, Bureau of Labor Statistics and the state employment security agencies. [PL 2015, c. 368, §6 (NEW).]

13. State unemployment rate. "State unemployment rate" means the average unemployment rate published by the Department of Labor for the State as a whole for the 12 most recently reported months preceding the date of application for employment tax increment financing and for the 12 most recently reported months preceding the beginning of the 6th year of an approved employment tax increment financing development program. [PL 1999, c. 388, §3 (AMD).]
36 M.R.S. § 1484 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1484
36 §1484. Place of payment
Status: in_force

The excise tax imposed by this chapter must be paid as provided in this section. [PL 2007, c. 627, §33 (AMD).]

1. Aircraft. The excise tax on an aircraft must be paid to the municipality where the aircraft is based except as follows. A. If the aircraft is based at an airport owned by a county, the excise tax payments must be paid to that county. [PL 2011, c. 610, Pt. A, §8 (AMD).] B. If the aircraft is based at the Augusta State Airport, the excise tax payments must be paid to the City of Augusta. [PL 2011, c. 610, Pt. A, §8 (AMD).] C. [PL 2007, c. 627, §33 (RP).] For the purposes of this subsection, an aircraft is deemed to be based at the location in the State where it has been hangared, parked, tied down or moored the most nights during the 30-day period of active flying preceding payment of the excise tax. If the aircraft has not been hangared, parked, tied down or moored at a location in the State during the 30-day period of active flying preceding payment, then the aircraft is deemed to be based at the location in the State where it will be hangared, parked, tied down or moored the most nights during the 30-day period of active flying next following payment of the excise tax. [PL 2011, c. 610, Pt. A, §8 (AMD).]

2. Mobile homes and camper trailers. Mobile homes and camper trailers are subject to excise tax as provided in this subsection. A. If the excise tax on a mobile home or camper trailer is paid prior to April 1st, or if the mobile home or camper trailer is acquired or brought into this State after April 1st, the excise tax must be paid in the place where the mobile home or camper trailer is located. [PL 2007, c. 627, §33 (AMD).] B. If the excise tax on a mobile home or camper trailer is paid on or after April 1st, the excise tax must be paid in the place where the mobile home or camper trailer was located on April 1st. [PL 2007, c. 627, §33 (AMD).] C. [PL 1979, c. 732, §25, 31 (RP).] [PL 2007, c. 627, §33 (AMD).]

3. Motor vehicles. Motor vehicles are subject to excise tax as provided in this subsection. A. The excise tax on a motor vehicle owned by an individual resident of this State must be paid in the place where the owner resides. If the individual resident of this State does not have a residing place, the excise tax may be paid directly to the Secretary of State if: (1) The motor vehicle was previously registered in this State to the individual resident; (2) The Secretary of State confirms with the municipality where the individual resides that the municipality refused to receive the excise tax of the individual who does not have a residing place; and (3) The individual resident holds a license pursuant to Title 29‑A, section 1251 . [PL 2025, c. 143, §1 (AMD).] B. The excise tax on a motor vehicle owned by a nonresident individual must be paid in the place where the owner is temporarily or occasionally residing. If there is no such residing place, the tax must be paid to the Secretary of State. [PL 2007, c. 627, §33 (AMD).] C. The excise tax on a motor vehicle owned by a corporation or a partnership must be paid to the place in which the owner's registered or main office is located, except that if the owner has an additional permanent place of business where motor vehicles are customarily kept, the tax on these vehicles must be paid to the place where that permanent place of business is located. The temporary location of an office and the stationing of vehicles in connection with a construction project of less than 24 months' duration are not considered to constitute a permanent place of business. If the owner is a foreign corporation or partnership not maintaining a place of business within the State, the excise tax must be paid to the Secretary of State. Within 3 years from the date of an excise tax levy under the authority of this paragraph, a municipality, county or motor vehicle owner that feels the excise tax has been improperly levied may request a determination of this question by the State Tax Assessor. The State Tax Assessor's determination is limited to the same 3-year period and is binding on all of the parties. Any of the parties may seek review of the determination in accordance with the Maine Rules of Civil Procedure, Rule 80-C. Within 30 days after receipt of notice of a determination made by the State Tax Assessor under this paragraph, a municipality or county that has incorrectly accepted excise tax money must pay the money, together with interest at the maximum rate established by the Treasurer of State pursuant to section 505 , to the municipality or county identified in the determination as the proper place of payment. [PL 2015, c. 98, §1 (RPR); PL 2015, c. 98, §2 (AFF).] D. Notwithstanding other provisions of this subsection, if a motor vehicle is leased for a period of one month or longer, the excise tax must be paid in the place where it would be paid if the lessee were the owner. [PL 2007, c. 627, §33 (AMD).] E. When an excise tax is paid to the Secretary of State under this subsection, it must be deposited in the General Fund. [PL 2007, c. 627, §33 (NEW).] [PL 2025, c. 143, §1 (AMD).]

4. When paid to State. [PL 2007, c. 627, §33 (RP).]
36 M.R.S. § 6265 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6265
36 §6265. Deed or contract clauses preventing application for deferral prohibited; clauses void
Status: in_force

After the effective date of this chapter, it shall be unlawful for any mortgage trust deed or land sale contract to contain a clause or statement that prohibits the owner from applying for the benefits of the deferral of homestead property taxes provided in this chapter. Any such clause or statement in a mortgage trust deed or land sale contract executed after the effective date of this chapter shall be void. [PL 1989, c. 534, Pt. C, §1 (NEW).]
36 M.R.S. § 5252 — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5252
36 §5252. Credit for tax withheld
Status: in_force

Wages and other items of income upon which tax is required to be withheld are taxable under this Part as if no withholding were required, but the amount of tax actually deducted and withheld under this chapter in a calendar year is deemed to have been paid to the assessor on behalf of the person from whom withheld, and the person is credited with having paid that amount of tax for the taxable year beginning in the calendar year. If more than one taxable year begins in a calendar year, the amount is allowed as a credit for the most recent taxable year. [PL 1995, c. 639, §27 (AMD).]
36 M.R.S. § 1074 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1074
36 §1074. Sale; procedure; costs
Status: in_force

When no person appears to discharge the taxes duly assessed on any such real estate of resident or nonresident owners, with costs of advertising, on or before the time of sale, the tax collector shall proceed to sell at public auction, to the highest bidder, so much of such real estate as is necessary to pay the tax due, in the case of each person assessed, with $3 for advertising and selling it, the sum paid to the printer, 25¢ for each copy required to be lodged with the municipal clerk, 25¢ for the return required to be made to the municipal clerk, and 67¢ for the deed thereof and certificate of acknowledgment. If the bidding is for less than the whole, it shall be for a fractional part of the estate, and the bidder who will pay the sum due for the least fractional part shall be the purchaser. If more than one right, lot or parcel of real estate assessed to the same person is so advertised and sold, said charge of $3, the 25¢ for each copy lodged with the municipal clerk, and the 25¢ for the return made to the municipal clerk, shall be divided equally among the several rights, lots or parcels advertised and sold at any one time; and in addition, the sum paid to the printer shall be divided equally among the nonresident rights, lots or parcels so advertised and sold; and the tax collector shall receive in addition, 50¢ on each parcel of real estate so advertised and sold, when more than one parcel is advertised and sold. The tax collector may, if necessary to complete the sales, adjourn the auction from day to day.
36 M.R.S. § 763 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 763
36 §763. Settlement procedure; removal from municipality; resignation
Status: in_force

When a tax collector asks the municipal officers to resign the position of tax collector, or when a tax collector has removed, or in the judgment of the municipal officers is about to remove, from the municipality before the time set for perfecting collections, those officers may settle with the tax collector for the money that the tax collector has received on the tax collector's tax lists, demand and receive of the tax collector such lists, and discharge the tax collector from the tax collector's duties. The officers may appoint another tax collector, and the assessors or, in the case of primary assessing areas, the municipal officers shall make a new warrant and deliver it to the new tax collector with those lists to collect the sums due, and the new tax collector has the same power in collection as the original tax collector. [PL 2025, c. 113, Pt. D, §32 (AMD).]

If a tax collector refuses to deliver the tax lists and to pay all moneys collected by that tax collector when duly demanded, the tax collector is subject to section 894 and is liable to pay what remains due on the tax lists, that sum to be recovered by the municipal officers in a civil action. [PL 2025, c. 113, Pt. D, §32 (AMD).]
36 M.R.S. § 5213-A — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5213-A
36 §5213-A. Sales tax fairness credit
Status: in_force

For tax years beginning on or after January 1, 2016, individuals are allowed a credit as computed under this section against the taxes imposed under this Part. [PL 2015, c. 267, Pt. DD, §19 (NEW).]

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. For tax years beginning before January 1, 2018, "base credit" means: (1) For an individual income tax return claiming one personal exemption, $100 for tax years beginning in 2016 and $125 for tax years beginning on or after January 1, 2017; (2) For an individual income tax return claiming 2 personal exemptions, $140 for tax years beginning in 2016 and $175 for tax years beginning on or after January 1, 2017; (3) For an individual income tax return claiming 3 personal exemptions, $160 for tax years beginning in 2016 and $200 for tax years beginning on or after January 1, 2017; and (4) For an individual income tax return claiming 4 or more personal exemptions, $180 for tax years beginning in 2016 and $225 for tax years beginning on or after January 1, 2017. For the purposes of this paragraph, personal exemption does not include a personal exemption for an individual who is incarcerated. [PL 2017, c. 474, Pt. B, §8 (AMD).] A-1. For tax years beginning on or after January 1, 2018, "base credit" means: (1) For single individuals, $125; (2) For individuals filing joint returns or as heads of households, $175 plus an additional amount equal to: (a) For individuals filing joint returns, $25 if they can claim the federal child tax credit pursuant to the Code, Section 24 for no more than one qualifying child or dependent or $50 if they can claim the credit for more than one qualifying child or dependent; or (b) For individuals filing as heads of households, $25 if they can claim the federal child tax credit pursuant to the Code, Section 24 for 2 qualifying children or dependents or $50 if they can claim the credit for more than 2 qualifying children or dependents. [PL 2017, c. 474, Pt. B, §9 (NEW).] B. "Income" means federal adjusted gross income increased by the following amounts: (1) Trade or business losses; capital losses; any net loss resulting from combining the income or loss from rental real estate and royalties, the income or loss from partnerships and S corporations, the income or loss from estates and trusts, the income or loss from real estate mortgage investment conduits and the net farm rental income or loss; any loss associated with the sale of business property; and farm losses included in federal adjusted gross income; (2) Interest received to the extent not included in federal adjusted gross income; (3) Payments received under the federal Social Security Act and railroad retirement benefits to the extent not included in federal adjusted gross income; and (4) The following amounts deducted in arriving at federal adjusted gross income: (a) Educator expenses pursuant to the Code, Section 62(a)(2)(D); (b) Certain business expenses of performing artists pursuant to the Code, Section 62(a)(2)(B); (c) Certain business expenses of government officials pursuant to the Code, Section 62(a)(2)(C); (d) Certain business expenses of reservists pursuant to the Code, Section 62(a)(2)(E); (e) Health savings account deductions pursuant to the Code, Section 62(a)(16) and Section 62(a)(19); (f) Moving expenses pursuant to the Code, Section 62(a)(15); (g) The deductible part of self-employment tax pursuant to the Code, Section 164(f); (h) The deduction for self-employed SEP, SIMPLE and qualified plans pursuant to the Code, Section 62(a)(6); (i) The self-employed health insurance deduction pursuant to the Code, Section 162(l); (j) The penalty for early withdrawal of savings pursuant to the Code, Section 62(a)(9); (k) Alimony paid pursuant to the Code, Section 62(a)(10); (l) The IRA deduction pursuant to the Code, Section 62(a)(7); (m) The student loan interest deduction pursuant to the Code, Section 62(a)(17); and (n) The tuition and fees deduction pursuant to the Code, Section 62(a)(18). [PL 2017, c. 474, Pt. B, §10 (AMD); PL 2017, c. 474, Pt. B, §26 (AFF).] [PL 2017, c. 474, Pt. B, §§8-10 (AMD); PL 2017, c. 474, Pt. B, §26 (AFF).]

2. Credit for resident taxpayer. A resident individual is allowed a credit equal to the applicable base credit amount, subject to the phase-out provisions under subsection 4 . [PL 2015, c. 267, Pt. DD, §19 (NEW).]

3. Credit for part-year resident taxpayer. A taxpayer who files a return as a part-year resident in accordance with section 5224‑A is allowed a credit equal to the applicable base credit amount, subject to the phase-out provisions under subsection 4 , multiplied by a ratio, the numerator of which is the individual's income as modified by section 5122 for that portion of the taxable year during which the individual was a resident plus the individual's income from sources within this State, as determined under section 5142 , for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire income, as modified by section 5122 . [PL 2015, c. 267, Pt. DD, §19 (NEW).]

4. Phase-out of credit. The credit allowed under this section is phased out as follows. A. For single individuals, the credit is reduced by $10 for every $500 or portion thereof that exceeds $20,000 of the income. [PL 2015, c. 267, Pt. DD, §19 (NEW).] B. For unmarried individuals or legally separated individuals who qualify as heads of households, the credit is reduced by $15 for every $750 or portion thereof that exceeds $30,000 of the income. [PL 2015, c. 267, Pt. DD, §19 (NEW).] C. For individuals filing married joint returns or surviving spouses permitted to file joint returns, the credit is reduced by $20 for every $1,000 or portion thereof that exceeds $40,000 of the income. [PL 2015, c. 267, Pt. DD, §19 (NEW).] [PL 2015, c. 267, Pt. DD, §19 (NEW).]

5. Refundability of credit. The tax credit allowed under this section is refundable. [PL 2015, c. 267, Pt. DD, §19 (NEW).]

6. Limitations. The following individuals do not qualify for the credit under this section: A. Married taxpayers filing separate returns; [PL 2017, c. 474, Pt. B, §11 (AMD); PL 2017, c. 474, Pt. B, §26 (AFF).] B. Individuals who do not qualify as resident individuals because they do not meet the requirements of section 5102, subsection 5, paragraph A ; or [PL 2017, c. 474, Pt. B, §11 (AMD); PL 2017, c. 474, Pt. B, §26 (AFF).] C. Individuals who may be claimed as a dependent on another taxpayer's return. [PL 2017, c. 474, Pt. B, §11 (NEW); PL 2017, c. 474, Pt. B, §26 (AFF).] [PL 2017, c. 474, Pt. B, §11 (AMD); PL 2017, c. 474, Pt. B, §26 (AFF).]
36 M.R.S. § 1108 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1108
36 §1108. Assessment of tax
Status: in_force

1. Organized areas. The municipal assessors shall adjust the 100% valuations per acre for farmland for their jurisdiction by whatever ratio or percentage of current just value is then being applied to other property within the municipality to obtain the assessed values. For any tax year, the classified farmland value must reflect only the current use value for farm or open space purposes and may not include any increment of value reflecting development pressure. Commencing April 1, 1978, land in the organized areas subject to taxation under this subchapter must be taxed at the property tax rate applicable to other property in the municipality, which rate must be applied to the assessed values so determined. [PL 1999, c. 731, Pt. Y, §3 (AMD).]

2. Unorganized territory. The State Tax Assessor shall adjust the 100% valuations per acre for farmland for the unorganized territory by such ratio or percentage as is then being used to determine the state valuation applicable to other property in the unorganized territory to obtain the assessed values. For any tax year, the classified farmland value must reflect only the current use value for farm or open space purposes and shall not include any increment of value reflecting development pressure. Commencing April 1, 1978, land in the unorganized territory subject to taxation under this subchapter shall be taxed at the state property tax rate applicable to other property in the unorganized territory, which rate shall be applied to the assessed values so determined. [PL 1987, c. 728, §5 (AMD).]
36 M.R.S. § 5285 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5285
36 §5285. Maine Children's Trust Incorporated; checkoff
Status: in_force

1. Maine Children's Trust Incorporated. Taxpayers who, when filing their returns, are entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Children's Trust Incorporated established in Title 22, chapter 1058 . A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Children's Trust Incorporated by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contributions to Maine Children's Trust Incorporated: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ." [PL 1995, c. 639, §31 (AMD).]

2. Contributions credited to the Maine Children's Trust Incorporated. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1 . Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Children's Trust Incorporated checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Children's Trust Incorporated, which is established in Title 22, chapter 1058 . [PL 2011, c. 685, §6 (AMD).]

3. Limitation on contributions. [PL 1993, c. 600, Pt. A, §280 (RP).]
36 M.R.S. § 6762 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6762
36 §6762. Benefit calculation for calendar years beginning with 2022
Status: in_force

Notwithstanding any provision of this chapter to the contrary, for requests for reimbursement under this chapter for calendar years beginning after December 31, 2021, the amount of reimbursement must be based on the benefit base for a qualified employer rather than on the amount of income tax withheld for qualified employees. The commissioner and the State Tax Assessor shall take whatever action is necessary to implement this subsection, including the adoption of routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2021, c. 602, §6 (NEW).]
36 M.R.S. § 5180 — ME Code / Title 36 / Part 8 / Chapter 814 / Section 5180
36 §5180. Taxation of limited liability companies
Status: in_force

1. Classified as partnership. For purposes of taxation pursuant to this Part, a limited liability company formed under Title 31, former chapter 13 or chapter 21 or qualified to do business in this State as a foreign limited liability company is classified as a partnership, unless classified otherwise for federal income tax purposes, in which case the limited liability company is classified in the same manner as it is classified for federal income tax purposes. [PL 2009, c. 629, Pt. A, §3 (AFF); PL 2009, c. 629, Pt. B, §9 (AMD).]

2. Taxation. [PL 2009, c. 629, Pt. A, §3 (AFF); PL 2009, c. 629, Pt. B, §10 (RP).]
36 M.R.S. § 1133 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1133
36 §1133. Owner's application
Status: in_force

An owner or owners of land may elect to apply for taxation under this subchapter for the tax year beginning April 1, 2007 and for subsequent tax years by filing with the assessor the schedule provided for in section 1137, subsection 1 . [PL 2007, c. 466, Pt. A, §58 (NEW).]
36 M.R.S. § 5203-C — ME Code / Title 36 / Part 8 / Chapter 818 / Section 5203-C
36 §5203-C. State minimum tax
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Adjusted alternative minimum tax," for individuals, estates and trusts, means the excess, if any, of the alternative minimum tax over the amount that would have been the alternative minimum tax had only the adjustments and items of preference specified in the Code, Section 53(d)(1)(B)(ii) been taken into account in determining alternative minimum tax. For corporations subject to the tax imposed by this section, "adjusted alternative minimum tax" means alternative minimum tax. [PL 2003, c. 673, Pt. JJ, §3 (NEW); PL 2003, c. 673, Pt. JJ, §6 (AFF).] B. "Alternative minimum tax" means any excess of tentative minimum tax over the regular income tax. [PL 2003, c. 673, Pt. JJ, §3 (NEW); PL 2003, c. 673, Pt. JJ, §6 (AFF).] C. "Alternative minimum taxable income" means tentative alternative minimum taxable income less the applicable exemption amount, except that: (1) For taxable corporations with income from business activity that is taxable both within and without this State, "alternative minimum taxable income" means tentative alternative minimum taxable income less the applicable exemption amount, the result of which is multiplied by the fraction described in section 5211, subsection 8 ; or (2) For nonresident estates and trusts with income derived from Maine sources, "alternative minimum taxable income" means tentative alternative minimum taxable income less the applicable exemption amount, the result of which is multiplied by a fraction, the numerator of which is the taxpayer's tentative alternative minimum taxable income from Maine sources and the denominator of which is the taxpayer's total tentative alternative minimum taxable income from all sources. [PL 2003, c. 673, Pt. JJ, §3 (NEW); PL 2003, c. 673, Pt. JJ, §6 (AFF).] D. "Exemption amount" means the applicable exemption as provided by the Code, Section 55(d) as of December 31, 2002, except that tentative alternative minimum taxable income as determined under paragraph G must be substituted in the computation of the phase-out under the Code, Section 55(d)(3). [PL 2005, c. 618, §7 (AMD); PL 2005, c. 618, §22 (AFF).] E. "Federal alternative minimum taxable income" means alternative minimum taxable income determined in accordance with the Code, Sections 55(b)(2) and 59(c). [PL 2003, c. 673, Pt. JJ, §3 (NEW); PL 2003, c. 673, Pt. JJ, §6 (AFF).] F. "Regular income tax" means: (1) For resident individuals, estates and trusts, the amount derived by multiplying the applicable tax rate or rates by taxable income under section 5121 or 5163 ; (2) For nonresident individuals, estates and trusts, the amount derived by multiplying the applicable tax rate or rates by taxable income under section 5121 or 5175‑A , the result of which is adjusted for nonresident individuals in accordance with section 5111, subsection 4 ; or (3) For taxable corporations, the amount derived by multiplying the applicable tax rate or rates against Maine net income under section 5102, subsection 8 . [PL 2009, c. 434, §77 (AMD).] G. "Tentative alternative minimum taxable income" means federal alternative minimum taxable income: (1) Reduced by income that states are prohibited under federal law from subjecting to income tax to the extent included in federal alternative minimum taxable income; (2) Reduced by income, loss or deductions by which the State decreases federal adjusted gross income in the case of individuals or federal taxable income in the case of corporations, estates and trusts under section 5122, section 5125, subsection 3 or section 5164 , 5176 or 5200‑A or as otherwise indicated by law to the extent included in federal alternative minimum taxable income; and (3) Increased by income, loss or deductions by which the State increases federal adjusted gross income in the case of individuals or federal taxable income in the case of corporations, estates and trusts under section 5122, section 5125, subsection 3 or section 5164 , 5176 or 5200‑A or as otherwise indicated by law to the extent not included in federal alternative minimum taxable income. [PL 2003, c. 673, Pt. JJ, §3 (NEW); PL 2003, c. 673, Pt. JJ, §6 (AFF).] H. "Tentative minimum tax" means: (1) Except as provided in subparagraph (2), in the case of a taxpayer other than a taxable corporation, the sum of: (a) An amount equal to 7% of so much of the alternative minimum taxable income as does not exceed $175,000; plus (b) An amount equal to 7.6% percent of so much of the alternative minimum taxable income as exceeds $175,000. For a nonresident individual, the tentative minimum tax must be adjusted in accordance with section 5111, subsection 4 . (2) In the case of a married individual filing a separate return, the sum of: (a) An amount equal to 7% of so much of the alternative minimum taxable income as does not exceed $87,500; plus (b) An amount equal to 7.6% percent of so much of the alternative minimum taxable income as exceeds $87,500. For a nonresident individual, the tentative minimum tax must be adjusted in accordance with section 5111, subsection 4 . (3) In the case of a taxable corporation, the tentative minimum tax for the taxable year is 5.4% of the alternative minimum taxable income. [PL 2003, c. 673, Pt. JJ, §3 (NEW); PL 2003, c. 673, Pt. JJ, §6 (AFF).] [PL 2009, c. 434, §77 (AMD).]

2. Tax imposed. In addition to all other taxes contained in this Part, a tax in an amount equal to the alternative minimum tax is imposed for each taxable year on the following taxpayers: A. Resident individuals, trusts and estates. The tax imposed by this subsection does not apply to resident individuals, trusts and estates for tax years beginning on or after January 1, 2012; [PL 2011, c. 380, Pt. N, §12 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).] B. Nonresident individuals, trusts and estates with Maine-source income. The tax imposed by this subsection does not apply to nonresident individuals, trusts and estates for tax years beginning on or after January 1, 2012; and [PL 2011, c. 380, Pt. N, §13 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).] C. Taxable corporations required to file an income tax return under this Part, excluding financial institutions subject to the tax imposed by chapter 819 and persons not subject to the federal alternative minimum tax under the Code, Section 55(e). The tax imposed by this subsection does not apply to taxable corporations for tax years beginning on or after January 1, 2018. [PL 2017, c. 474, Pt. C, §8 (AMD).] [PL 2017, c. 474, Pt. C, §8 (AMD).]

3. Credit for tax paid to other taxing jurisdiction. A resident individual, estate or trust is allowed a credit against the tax otherwise due under this section for the amount of alternative minimum tax imposed on that individual, estate or trust for the taxable year by another state of the United States, a political subdivision of any such state, the District of Columbia or any political subdivision of a foreign country that is analogous to a state of the United States with respect to income derived from sources in that taxing jurisdiction also subject to tax under this section. The credit for any of the specified taxing jurisdictions may not exceed the proportion of the tax otherwise due under this section that the amount of the taxpayer's tentative alternative minimum taxable income derived from sources in that taxing jurisdiction bears to the taxpayer's entire tentative alternative minimum taxable income. When a credit is claimed for alternative minimum taxes paid to both a state and a political subdivision of that state, the total credit allowable for those taxes in the aggregate may not exceed the proportion of the tax otherwise due under this section that the amount of the taxpayer's tentative alternative minimum taxable income derived from sources in the other state bears to the taxpayer's entire tentative alternative minimum taxable income. [PL 2003, c. 673, Pt. JJ, §3 (NEW); PL 2003, c. 673, Pt. JJ, §6 (AFF).]

4. Minimum tax credit. A minimum tax credit is allowed as follows. A. A minimum tax credit is allowed against the liability arising under this Part for any taxable year other than withholding tax liability. The minimum tax credit equals the excess, if any, of the adjusted alternative minimum tax, reduced by the credit for tax paid to other jurisdictions determined under subsection 3 and the Pine Tree Development Zone tax credit provided by section 5219‑W that was imposed for all prior taxable years beginning after 2003 over the amount allowable as a credit under this subsection for those prior taxable years, plus unused minimum tax credits from years beginning after 1990. [PL 2013, c. 331, Pt. C, §34 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).] B. The credit allowable for a taxable year under this subsection is limited to the amount, if any, by which the regular income tax after application of all other credits arising under this Part exceeds the tentative minimum tax. In any year when the tax under this section does not apply, the tentative minimum tax is disregarded for purposes of calculating the credit limitation. [PL 2011, c. 380, Pt. N, §14 (AMD); PL 2011, c. 380, Pt. N, §§19, 20 (AFF).] [PL 2013, c. 331, Pt. C, §34 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
36 M.R.S. § 318 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 318
36 §318. Training of assessors
Status: in_force

The State Tax Assessor may establish, either on the assessor's own initiative or in conjunction with professional or educational agencies, or both, a program of training to meet the needs of the State of Maine for a sufficient supply of competently trained assessors. Where possible, such training must be conducted by the Margaret Chase Smith Center for Public Policy of the University of Maine System or an institution of higher education. For such purposes, the State Tax Assessor may designate what programs either within or outside the State are acceptable for these training purposes. [PL 1993, c. 78, §4 (AMD).]

Primary assessing units may expend funds for educational and training activities, including reimbursement for tuition, travel, meals, lodging, textbooks and miscellaneous instructional expenses. In addition, upon authorization of the executive committee of the primary assessing area, leaves of absence with pay may be approved for this purpose. The Bureau of Revenue Services may expend funds for training activities. [P&SL 1975, c. 78, §21 (AMD); PL 1997, c. 526, §14 (AMD).]
36 M.R.S. § 4043 — ME Code / Title 36 / Part 6 / Chapter 573 / Section 4043
36 §4043. Form of proof; failure to file
Status: in_force

The proof required by section 4042 may be in the form of a certificate issued by the official charged with the administration of the death tax laws of the state of domicile. If proof is not filed as provided in section 4042 , the register of probate shall forthwith notify by mail the official of the state of domicile so far as is known to the register of probate: [RR 2025, c. 1, Pt. F, §8 (COR).]

1. Name, date of death and domicile. The name, date of death and last domicile of the decedent; [PL 1983, c. 480, Pt. A, §64 (AMD).]

2. Name and address of representative. The name and address of each personal representative; [PL 1983, c. 480, Pt. A, §64 (AMD).]

3. Value of estate. An estimate of the value of all the property of the estate; and [PL 1983, c. 480, Pt. A, §64 (AMD).]

4. Fact proof not filed. The fact that the personal representative has not filed the proof required in section 4042 . [PL 1983, c. 480, Pt. A, §64 (AMD).]

The register shall attach to that notice a plain copy of the will and codicils of the decedent, if the decedent died testate, or if the decedent died intestate, a list of the decedent's heirs and next of kin so far as is known to the register. Within 60 days after the mailing of the notice, the official of the state of domicile may file with the Probate Court in this State a petition for an accounting in the estate. The official must, for the purposes of this chapter, be a party interested for the purpose of petitioning for the accounting. If a petition is filed within the period of 60 days, the Probate Court shall decree an accounting and upon that accounting being filed and approved shall decree the remission to the fiduciary appointed by the Probate Court of the state of domicile of the balance of the intangible personalty after the payment of creditors and expenses of administration in this State. [RR 2025, c. 1, Pt. F, §9 (COR).]
36 M.R.S. § 5206-D — ME Code / Title 36 / Part 8 / Chapter 819 / Section 5206-D
36 §5206-D. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

1. Affiliated group. "Affiliated group" means a group of 2 or more financial institutions in which more than 50% of the voting interest of each member financial institution is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member financial institutions. [PL 1997, c. 746, §15 (AMD); PL 1997, c. 746, §24 (AFF).]

2. Billing address. "Billing address" means the location indicated in the books and records of the taxpayer on the first day of the taxable year or on a later date in the taxable year when the customer relationship began as the address where any notice, statement or bill relating to a customer's account is mailed. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

3. Borrower or credit card holder located in this State. "Borrower or credit card holder located in this State" means: A. A borrower, other than a credit card holder, that is engaged in a trade or business that maintains commercial domicile in this State; or [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] B. A borrower that is not engaged in a trade or business or a credit card holder whose billing address is in this State. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

4. Commercial domicile. "Commercial domicile" means the place from which trade or business is principally managed and directed. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

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

6. Credit card. "Credit card" means a credit, travel or entertainment card. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

7. Credit card issuer's reimbursement fee. "Credit card issuer's reimbursement fee" means the fee a taxpayer receives from a merchant's bank because one of the persons to whom the taxpayer has issued a credit card has charged merchandise or services to the credit card. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

7-A. Employee-leasing company. "Employee-leasing company" means a business that contracts with client companies to supply workers to perform services for client companies, except that the term "employee-leasing company" does not include private employment agencies that provide workers to client companies on a temporary help basis. [PL 2001, c. 439, Pt. D, §4 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]

8. Financial institution. "Financial institution" means: A. A financial institution authorized to do business in this State as defined in Title 9‑B, section 131, subsection 17‑A , including, without limitation, a trust company; [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] B. A bank, savings bank, industrial bank, savings and loan association or any other entity, excluding a credit union authorized to do business in this State as defined in Title 9‑B, section 131, subsection 12‑A , that accepts deposits that are insured by an agency of the Federal Government; [PL 1999, c. 414, §42 (AMD).] C. A bank holding company, as defined in the federal Bank Holding Company Act of 1956, 12 United States Code, Section 1841, or a savings and loan holding company, as defined in 12 United States Code, Section 1467a(a)(1)(D); or [PL 1999, c. 708, §42 (AMD).] D. A corporation or other entity more than 50% of the voting interest of which is owned, directly or indirectly, by any one or more of the organizations defined in this subsection or by a credit union authorized to do business in this State as defined in Title 9‑B, section 131, subsection 12‑A . [PL 1997, c. 746, §16 (AMD); PL 1997, c. 746, §24 (AFF).] [PL 1999, c. 708, §42 (AMD).]

8-A. Leased employee. "Leased employee" means an individual who performs services for a client company pursuant to a contract between the client company and an employee-leasing company. [PL 2001, c. 439, Pt. D, §4 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]

9. Loan. "Loan" means any extension of credit resulting from direct negotiations between the taxpayer and its customer, or the purchase, in whole or in part, of the extension of credit from another. "Loan" includes participations, syndications and leases treated as loans for federal income tax purposes. "Loan" does not include properties treated as loans under the Code, Section 595 as of December 31, 1995; futures or forward contracts; options; notional principal contracts such as swaps; credit card receivables, including purchased credit card relationships; noninterest-bearing balances due from depository institutions; cash items in the process of collection; federal funds sold; securities purchased under agreements to resell; assets held in a trading account; securities; interests in a REMIC or other mortgage-backed or asset-backed security; and other similar items. [PL 2005, c. 618, §9 (AMD).]

10. Loan secured by real property. "Loan secured by real property" means that 50% or more of the aggregate value of the collateral used to secure a loan or other obligation, when valued at fair market value as of the time the original loan or obligation was incurred, was real property. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

11. Located in the State. For purposes of the receipts factor in section 5206‑E, subsection 2 , "located in the State": A. In reference to a loan that is secured by real property, means that more than 50% of the fair market value of the real property is located within this State or, if more than 50% of the fair market value of the real property is not located within any one state, that the borrower is located in this State; [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] B. In reference to a loan that is not secured by real property, means that the borrower is located in this State; [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] C. In reference to a credit card receivable, means that the credit card holder is located in this State; or [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] D. In reference to real and tangible personal property, means that it is physically present in this State, except that transportation property is located within this State to the extent that the property is used in this State. The extent an aircraft is considered to be used in the State is determined by computing a fraction, the numerator of which is the number of landings of the aircraft in this State and the denominator of which is the total number of landings of the aircraft within and outside of the State. If the extent of the use of any transportation property within this State can not be determined, the property is considered to be used wholly in the state in which the property has its principal base of operations. A motor vehicle is considered to be used wholly in the state in which it is registered. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

12. Maine assets. "Maine assets" means a financial institution's total end-of-year assets required to be reported pursuant to the laws of the United States on Internal Revenue Service Form 1120, 1120S, 1065 or any other Internal Revenue Service form used to report end-of-year assets or, in the case of an entity with a single owner that may be disregarded as an entity separate from its owner pursuant to Internal Revenue Service regulations, the financial institution's total end-of-year assets determined as if the entity were required to file Internal Revenue Service Form 1065, multiplied by the fraction obtained pursuant to section 5206‑E . In the case of a financial institution that is a qualified subchapter S subsidiary as defined by the Code, Section 1361, the financial institution's "Maine assets" means total end-of-year assets determined as if the entity were required to file Internal Revenue Service Form 1120S, multiplied by the fraction obtained pursuant to section 5206‑E . [PL 1999, c. 414, §43 (AMD); PL 1999, c. 414, §57 (AFF).]

13. Maine net income. "Maine net income" means, for any taxable year, a financial institution's net income or loss per books required to be reported pursuant to the laws of the United States on Internal Revenue Service Form 1120, 1120S, 1065 or any other Internal Revenue Service form used to report net income or loss per books or, in the case of an entity with a single owner that may be disregarded as an entity separate from its owner pursuant to Internal Revenue Service regulations, the financial institution's net income or loss per books determined as if the entity were required to file Internal Revenue Service Form 1065, and apportioned to this State under section 5206‑E . In the case of a financial institution that is a qualified subchapter S subsidiary as defined by the Code, Section 1361, the financial institution's "Maine net income" means a financial institution's net income or loss per books determined as if the entity were required to file Internal Revenue Service Form 1120S and apportioned to this State under section 5206‑E . To the extent that a financial institution derives income from a unitary business carried on by 2 or more members of an affiliated group, "Maine net income" is determined by apportioning, in accordance with section 5206‑E , that part of the net income of the entire group that derives from the unitary business. [PL 1999, c. 414, §43 (AMD); PL 1999, c. 414, §57 (AFF).]

14. Merchant discount. "Merchant discount" means the fee or negotiated discount charged to a merchant by the taxpayer for privilege of participating in a program when a credit card is accepted in payment for merchandise or services sold to the card holder. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

15. Participation. "Participation" means an extension of credit in which an undivided ownership interest is held on a pro rata basis in a single loan or pool of loans and related collateral. In a loan participation, the credit originator initially makes the loan and then subsequently resells all or a portion of it to other lenders. The participation may or may not be known to the borrower. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

16. Principal base of operations. With respect to transportation property, "principal base of operations" means the place of more or less permanent nature from which the property is regulated, directed or controlled. With respect to an employee, the "principal base of operations" means the place of more or less permanent nature from which the employee regularly starts the employee's work and to which the employee customarily returns in order to receive instructions from an employer, communicates with the employer's customers or other persons or performs any other functions necessary to the exercise of the employee's trade or profession. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

17. Regular place of business. "Regular place of business" means an office at which the taxpayer carries on its business in a regular and systematic manner and that is continuously maintained, occupied and used by employees of the taxpayer. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

18. State. "State" means a state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States or any foreign country. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

19. Syndication. "Syndication" means an extension of credit in which 2 or more persons fund that credit and each person is at risk only up to a specified percentage of the total extension of credit or up to a specified dollar amount. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

20. Taxpayer. "Taxpayer" means a financial institution as defined in subsection 8 . [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

20-A. Temporary help. "Temporary help" means employee services provided to client companies for a contractual period of less than 12 months. [PL 2001, c. 439, Pt. D, §4 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]

20-B. Temporary services company. "Temporary services company" means a private employment agency, other than an employee-leasing company, that provides workers to client companies on a temporary help basis. [PL 2001, c. 439, Pt. D, §4 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]

21. Transportation property. "Transportation property" means vehicles and vessels capable of moving under their own power, such as aircraft, trains, water vessels and motor vehicles, as well as any equipment or containers attached to those vehicles and vessels, such as rolling stock, barges or trailers. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

22. Unitary business. "Unitary business" means a business activity that is characterized by unity of ownership, functional integration, centralization of management and economies of scale. [PL 1999, c. 414, §44 (AMD).]
36 M.R.S. § 1073 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1073
36 §1073. Notice to owners or occupants of time and place of sale
Status: in_force

After the real estate is advertised, and at least 10 days before the day of sale, the tax collector shall notify the owner, if a resident, or the occupant of the real estate, if any, of the time and place of sale by delivering to the resident or occupant in person, or by registered mail with receipt demanded, or by leaving at the resident's or occupant's last and usual place of abode, a written notice signed by the tax collector stating the time and place of sale and the amount of taxes due. In case of a nonresident owner of real estate, such notice must be sent by mail to the last and usual address, if known to the tax collector, of the nonresident at least 10 days before the day of sale. If the tax is paid before the time of sale, the amount to be paid for the advertisement and notice may not exceed $1, in addition to the sum paid to the printer, if any. [PL 2025, c. 113, Pt. D, §61 (AMD).]
36 M.R.S. § 559 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 559
36 §559. Deceased persons
Status: in_force

Until notice is given to the assessors of the division of the estate and the name of the several heirs or devisees, the undivided real estate of a deceased person may be taxed to the deceased person's heirs or devisees or may be taxed to the deceased person's personal representative. [PL 2025, c. 113, Pt. D, §11 (AMD).]

1. Heirs or devisees. A tax to the heirs or devisees may be made without designating any of them by name and each heir or devisee is liable for the whole of such tax. Any heir or devisee so taxed may recover of the other heirs or devisees their portions of the tax when paid by the heir or devisee so taxed. In an action to recover the tax paid, the undivided shares of such heirs or devisees in the real estate upon which such tax has been paid may be attached on mesne process or taken on execution issued on a judgment recovered in such an action. [PL 2025, c. 113, Pt. D, §11 (AMD).]

2. Personal representative. A tax to the personal representative must be collected of the personal representative the same as a tax assessed against the personal representative in the personal representative's private capacity. Such tax must be a charge against the estate and must be allowed by the judge of probate; but when the personal representative notifies the assessors that the personal representative has no funds of the estate to pay such tax and gives them the names of the heirs or devisees, and the proportions of their interests in the real estate to the best of the personal representative's knowledge, the real estate may no longer be taxed to the personal representative. [PL 2025, c. 113, Pt. D, §11 (AMD).]
36 M.R.S. § 5276 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5276
36 §5276. Authority to make credits or refunds
Status: in_force

1. General rule. The State Tax Assessor, within the applicable period of limitations, may credit an overpayment of income tax, including an overpayment reported on a joint return, and interest on the overpayment against any liability arising from a redetermination pursuant to section 6211 or any liability in respect of any tax imposed under this Title owed by the taxpayer, or by the taxpayer's spouse in the case of a joint return. The balance, after any setoff pursuant to section 185‑A or pursuant to an agreement entered into under section 112, subsection 13 , must be refunded by the Treasurer of State. For purposes of this subsection, "any tax imposed under this Title" includes monetary restitution ordered to be paid to the bureau as part of a sentence imposed for a violation of this Title or Title 17‑A . [PL 2019, c. 659, Pt. D, §8 (AMD).]

2. Excessive withholding. If the amount allowable as a credit for tax withheld from the taxpayer exceeds the tax to which the credit relates, the excess must be considered an overpayment. [PL 2007, c. 438, §110 (AMD).]

3. Overpayment by withholder. If there has been an overpayment of tax required to be deducted and withheld under chapter 827 , refund must be made to the withholder only to the extent that the amount of the overpayment was not deducted and withheld by the withholder. [PL 2007, c. 438, §110 (AMD).]

4. Credits against estimated tax. The assessor may provide for the crediting against the estimated income tax for any taxable year of an overpayment of the income tax for a preceding taxable year. [PL 2007, c. 438, §110 (AMD).]

5. Assessment and collection after limitation period. If any amount of income tax is assessed and collected after the expiration of the applicable period of limitations, that amount must be considered an overpayment. [PL 2007, c. 438, §110 (AMD).]

6. Overpayment by pass-through entity. [PL 2007, c. 438, §110 (RP).]
36 M.R.S. § 1760-D — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1760-D
36 §1760-D. Exemptions of certain products; information posted on publicly accessible website
Status: in_force

1. List of products. The assessor shall post on the bureau's publicly accessible website, and update quarterly, a list of products used in commercial agricultural or silvicultural crop production or in animal agricultural production with respect to which the assessor has made a written determination on the applicability of a sales tax exemption under section 1760, subsection 7‑B or 7‑C and of items of depreciable machinery and equipment that the assessor has determined may be eligible for a refund of sales tax under section 2013 . In the case of products exempt from tax under section 1760, subsection 7‑B or 7‑C , the list must include the name of the product and any other information necessary to identify the product at the point of sale. When the assessor receives a request in writing for a determination as to whether or not a product used in commercial agricultural or silvicultural crop production or in animal agricultural production is exempt from sales tax under section 1760, subsection 7‑B or 7-C, the assessor shall respond in writing. [PL 2011, c. 285, §6 (AMD); PL 2011, c. 285, §15 (AFF).]

2. Information on procedures for appeals and refunds. The assessor shall provide information on the bureau's publicly accessible website regarding the procedures for: A. Requesting a refund of sales tax paid on an exempt product; [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).] B. Appealing an assessment of tax liability; and [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).] C. Appealing the denial of an exemption certificate or refund request under section 2013 . [PL 2011, c. 285, §6 (NEW); PL 2011, c. 285, §15 (AFF).] [PL 2011, c. 285, §6 (AMD); PL 2011, c. 285, §15 (AFF).]
36 M.R.S. § 5219-KK — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-KK
36 §5219-KK. Property tax fairness credit for tax years beginning on or after January 1, 2014
Status: in_force

For tax years beginning on or after January 1, 2014, a Maine resident individual is allowed a property tax fairness credit as computed under this section against the taxes imposed under this Part. [PL 2013, c. 551, §3 (NEW).]

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. For tax years beginning before January 1, 2018, "benefit base" means property taxes paid by a resident individual during the tax year on the resident individual's homestead in this State or rent constituting property taxes paid by the resident individual during the tax year on a homestead in the State not exceeding the following amounts: (1) For persons filing as single individuals, $2,000; (2) For persons filing joint returns or as heads of households that claim no more than 2 personal exemptions, $2,600; and (3) For persons filing joint returns or as heads of households that claim 3 or more personal exemptions, $3,200. [PL 2017, c. 474, Pt. B, §12 (AMD).] A-1. For tax years beginning on or after January 1, 2018, "benefit base" means property taxes paid by a resident individual or the bureau pursuant to chapter 908 on behalf of the resident individual during the tax year on the resident individual's homestead in this State or rent constituting property taxes paid by the resident individual during the tax year on a homestead in the State not exceeding the following amounts: (1) For persons filing as single individuals, $2,050; (2) For persons filing as heads of households that can claim the federal child tax credit pursuant to the Code, Section 24 for no more than one qualifying child or dependent or for persons filing joint returns, $2,650; (3) For persons filing as heads of households that can claim the federal child tax credit pursuant to the Code, Section 24 for more than one qualifying child or dependent or for persons filing joint returns that can claim the federal child tax credit pursuant to the Code, Section 24 for at least one qualifying child or dependent, $3,250; and (4) For tax years beginning on or after January 1, 2024, notwithstanding subparagraphs (1), (2) and (3), for individuals 65 years of age or older, $4,000. [PL 2023, c. 523, Pt. B, §4 (AMD).] B. "Dwelling" means an individual house or apartment, duplex unit, cooperative unit, condominium unit, mobile home or mobile home pad. [PL 2013, c. 551, §3 (NEW).] C. "Homestead" means the dwelling owned or rented by a taxpayer or held in a revocable living trust for the benefit of the taxpayer and occupied by the taxpayer and the taxpayer's dependents as a home and may consist of a part of a multidwelling or multipurpose building and a part of the land, up to 10 acres, upon which it is built. For purposes of this paragraph, "owned" includes a vendee in possession under a land contract, one or more joint tenants or tenants in common and possession under a legally binding agreement that allows the owner of the dwelling to transfer the property but continue to occupy the dwelling as a home until some future event stated in the agreement. [PL 2013, c. 551, §3 (NEW).] D. "Income" means federal adjusted gross income increased by the following amounts: (1) Trade or business losses; capital losses; any net loss resulting from combining the income or loss from rental real estate and royalties, the income or loss from partnerships and S corporations, the income or loss from estates and trusts, the income or loss from real estate mortgage investment conduits and the net farm rental income or loss; any loss associated with the sale of business property; and farm losses included in federal adjusted gross income; (2) Interest received to the extent not included in federal adjusted gross income; (3) Payments received under the federal Social Security Act and railroad retirement benefits to the extent not included in federal adjusted gross income; and (4) The following amounts deducted in arriving at federal adjusted gross income: (a) Educator expenses pursuant to the Code, Section 62(a)(2)(D); (b) Certain business expenses of performing artists pursuant to the Code, Section 62(a)(2)(B); (c) Certain business expenses of government officials pursuant to the Code, Section 62(a)(2)(C); (d) Certain business expenses of reservists pursuant to the Code, Section 62(a)(2)(E); (e) Health savings account deductions pursuant to the Code, Section 62(a)(16) and Section 62(a)(19); (f) Moving expenses pursuant to the Code, Section 62(a)(15); (g) The deductible part of self-employment tax pursuant to the Code, Section 164(f); (h) The deduction for self-employed SEP, SIMPLE and qualified plans pursuant to the Code, Section 62(a)(6); (i) The self-employed health insurance deduction pursuant to the Code, Section 162(l); (j) The penalty for early withdrawal of savings pursuant to the Code, Section 62(a)(9); (k) Alimony paid pursuant to the Code, Section 62(a)(10); (l) The IRA deduction pursuant to the Code, Section 62(a)(7); (m) The student loan interest deduction pursuant to the Code, Section 62(a)(17); and (n) The tuition and fees deduction pursuant to the Code, Section 62(a)(18). [PL 2017, c. 474, Pt. B, §14 (AMD); PL 2017, c. 474, Pt. B, §26 (AFF).] E. "Rent constituting property taxes" means 15% of the gross rent actually paid in cash or its equivalent during the tax year solely for the right of occupancy of a homestead in the State. For the purposes of this paragraph, "gross rent" means rent paid at arm's length solely for the right of occupancy of a homestead, exclusive of charges for any utilities, services, furniture, furnishings or personal property appliances furnished by the landlord as part of the rental agreement, whether or not expressly set out in the rental agreement. If the landlord and tenant have not dealt with each other at arm's length, and the assessor is satisfied that the gross rent charged was excessive, the assessor may adjust the gross rent to a reasonable amount for purposes of this section. [PL 2013, c. 551, §3 (NEW).] [PL 2023, c. 523, Pt. B, §4 (AMD).]

2. Credit prior to 2018. For tax years beginning before January 1, 2018, a resident individual is allowed a credit against the taxes imposed under this Part in an amount equal to 50% of the amount by which the benefit base for the resident individual exceeds 6% of the resident individual's income. The credit may not exceed $600 for resident individuals under 65 years of age as of the last day of the taxable year or $900 for resident individuals 65 years of age and older as of the last day of the taxable year. In the case of married individuals filing a joint return, only one spouse is required to be 65 years of age or older to qualify for the $900 credit limitation. Married taxpayers filing separate returns do not qualify for the credit under this section. [PL 2017, c. 474, Pt. B, §15 (AMD).]

2-A. Credit in 2018 and 2019. For tax years beginning on or after January 1, 2018 and before January 1, 2020, a resident individual is allowed a credit against the taxes imposed under this Part equal to the amount by which the benefit base for the resident individual exceeds 6% of the resident individual's income. The credit may not exceed $750 for resident individuals under 65 years of age as of the last day of the taxable year or $1,200 for resident individuals 65 years of age and older as of the last day of the taxable year. In the case of married individuals filing a joint return, only one spouse is required to be 65 years of age or older to qualify for the $1,200 credit limitation. Married taxpayers filing separate returns do not qualify for the credit under this section. [PL 2019, c. 343, Pt. H, §5 (AMD).]

2-B. Credit in 2020. For tax years beginning on or after January 1, 2020 and before January 1, 2021, a resident individual is allowed a credit against the taxes imposed under this Part equal to the amount by which the benefit base for the resident individual exceeds 5% of the resident individual's income. The credit may not exceed $750 for resident individuals under 65 years of age as of the last day of the taxable year or $1,200 for resident individuals 65 years of age and older as of the last day of the taxable year. In the case of married individuals filing a joint return, only one spouse is required to be 65 years of age or older to qualify for the $1,200 credit limitation. Married taxpayers filing separate returns do not qualify for the credit under this section. [PL 2021, c. 398, Pt. H, §6 (AMD).]

2-C. Credit in 2021. For tax years beginning on or after January 1, 2021 and before January 1, 2022, a resident individual is allowed a credit against the taxes imposed under this Part equal to the amount by which the benefit base for the resident individual exceeds 5% of the resident individual's income. The credit may not exceed $1,000 for resident individuals under 65 years of age as of the last day of the taxable year or $1,500 for resident individuals 65 years of age and older as of the last day of the taxable year. In the case of married individuals filing a joint return, only one spouse is required to be 65 years of age or older to qualify for the $1,500 credit limitation. Married taxpayers filing separate returns do not qualify for the credit under this section. [PL 2021, c. 398, Pt. H, §7 (NEW).]

2-D. Credit in 2022 and after. For tax years beginning on or after January 1, 2022, a resident individual is allowed a credit against the taxes imposed under this Part equal to the amount by which the benefit base for the resident individual exceeds 4% of the resident individual's income. The credit may not exceed $1,000 for resident individuals under 65 years of age as of the last day of the taxable year or, for tax years beginning before January 1, 2024, $1,500 for resident individuals 65 years of age and older as of the last day of the taxable year. For tax years beginning on or after January 1, 2024, for resident individuals 65 years of age and older, the credit may not exceed $2,000. In the case of married individuals filing a joint return, only one spouse is required to be 65 years of age or older to qualify for the $1,500 or $2,000 credit limitation. Married taxpayers filing separate returns do not qualify for the credit under this section. [PL 2023, c. 412, Pt. S, §4 (AMD).]

2-E. Permanently and totally disabled veterans; additional credit. For tax years beginning on or after January 1, 2023, in addition to the credit under subsection 2‑D , a resident individual who is a veteran who is 100% permanently and totally disabled is allowed an additional credit against the taxes imposed under this Part in an amount equal to the amount calculated under subsection 2‑D . The combined credit under subsection 2‑D and this subsection may not exceed the property taxes paid by the resident individual or the bureau pursuant to chapter 908 on behalf of the resident individual during the tax year on the resident individual's homestead in this State and rent constituting property taxes paid by the resident individual during the tax year on a homestead in the State, combined. In the case of married individuals filing a joint return, only one spouse is required to be a veteran who is 100% permanently and totally disabled to qualify for the additional credit allowed under this subsection. For the purposes of this subsection, "100% permanently and totally disabled" means having a rating by the United States Department of Veterans Affairs at 100% for one or more service-connected disabilities that are rated permanent and "veteran" has the same meaning as in section 653, subsection 1, paragraph E . [PL 2023, c. 360, Pt. B, §14 (AMD).]

3. Refundability of credit. The tax credit under this section is refundable after the application of nonrefundable credits. [PL 2013, c. 551, §3 (NEW).] Revisor's Note: (Section 5219-KK as enacted by PL 2013, c. 599, §1 is REALLOCATED TO TITLE 36, SECTION 5219-LL)
36 M.R.S. § 1072 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1072
36 §1072. -- form
Status: in_force

The notice for posting, or the advertisement, as the case may be, of the tax collector required by section 1071 shall be in substance as follows:

Unpaid taxes on real estate situated in the municipality of ....., in the County of ....., for the year ...... The name of the municipality was formerly ....., (to be stated in the case of change of name, as mentioned in the preceding section). The following list of taxes on real estate of resident (or nonresident, as the case may be,) owners in the municipality of ....., for the year ...., committed to me for collection for said municipality on the ..... day of ....., remain unpaid; and notice is hereby given that if said taxes, interest and charges are not previously paid, so much of the real estate taxed as is sufficient to pay the amount due therefor, including interest and charges, will be sold at public auction at ..... in said municipality, on the first Monday of February, 19.., at nine o'clock a. m. (Here follows the list, a short description of each parcel taken from the inventory, to be inserted in an additional column.)

C. D., Tax collector of the municipality of .....
36 M.R.S. § 710 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 710
36 §710. Overlay
Status: in_force

The assessors or, in primary assessing areas, the municipal officers may assess on the estates such sum above the sum necessary for them to assess, not exceeding 5% thereof as a fractional division renders convenient, and certify that fact to their municipal treasurer. [PL 1973, c. 695, §13 (AMD).]
36 M.R.S. § 4069 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4069
36 §4069. Extension of due date for payment of tax
Status: in_force

The State Tax 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 4069‑A . If an extension is granted, the assessor may require the taxpayer: [PL 1999, c. 414, §35 (AMD).]

1. Bond. To give a bond to the Treasurer of State in such amount as the assessor determines necessary; or [PL 1999, c. 414, §35 (AMD).]

2. Other security. To 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 1981, c. 451, §7 (NEW).]
36 M.R.S. § 1131 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1131
36 §1131. Purpose
Status: in_force

It is declared that it is in the public interest to encourage the preservation of working waterfront land and to prevent the conversion of working waterfront land to other uses as the result of economic pressures caused by the assessment of that land, for purposes of property taxation, at values incompatible with its use as working waterfront land and that the necessity in the public interest of the enactment of this subchapter in accordance with the Constitution of Maine, Article IX, Section 8 is a matter of legislative determination. [PL 2007, c. 466, Pt. A, §58 (NEW).]
36 M.R.S. § 2513 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2513
36 §2513. Tax on premiums and annuity considerations
Status: in_force

Every insurance company or association that does business or collects premiums or assessments including annuity considerations in the State, including surety companies and companies engaged in the business of credit insurance or title insurance, shall, for the privilege of doing business in this State and in addition to any other taxes imposed for that privilege, pay a tax upon all gross direct premiums including annuity considerations, whether in cash or otherwise, on contracts written on risks located or resident in the State for insurance of life, annuity, fire, casualty and other risks at the rate of 2% a year. Every nonadmitted insurer that does business or collects premiums in the State shall, for the privilege of doing business in this State and in addition to any other taxes imposed for that privilege, pay a tax upon all gross direct premiums, whether in cash or otherwise, as provided in section 2531 . For purposes of this section, the term "annuity considerations" includes amounts paid to an insurance company for the purchase of a contract that may result in an annuity, even if the annuitization never occurs or does not occur until some time in the future and the amounts are in the meantime applied to an investment vehicle other than an annuity. This section does not apply to mutual fire insurance companies subject to tax under section 2517 or to captive insurance companies formed or licensed under Title 24‑A, chapter 83 or under the laws of another state. [PL 2011, c. 331, §12 (AMD); PL 2011, c. 331, §§16, 17 (AFF).]

Notwithstanding this section, annuity considerations received in tax years ending prior to January 1, 1999 upon which no tax was paid in the year received must be taxed in the year in which an annuity is actually purchased. [PL 2003, c. 20, Pt. CC, §1 (NEW); PL 2003, c. 20, Pt. CC, §3 (AFF).]

Notwithstanding this section, for tax years commencing on or after January 1, 1989, the tax imposed by this section upon all gross direct premiums collected or contracted for on long-term care policies, as certified by the superintendent pursuant to Title 24‑A, section 5054 , must be at the rate of 1% a year. [PL 2017, c. 288, Pt. A, §47 (AMD).]

Notwithstanding this section, for tax years commencing on or after January 1, 1997, the tax imposed by this section with respect to premiums on qualified group disability policies written by every insurer, except a large domestic insurer, must be at the rate of 1% and must be at the rate of 2.55% with respect to those premiums written by every large domestic insurer. For the purposes of this section, the term "qualified group disability policies" is limited to group health insurance policies properly reported as such in the insurer's annual statement and whose sole coverage is the full or partial replacement of an individual's income in the event of disability. Policies that contain coverages in addition to replacement of income coverage are considered to solely provide that coverage as long as the premium related to the additional coverages is not more than 10% of the total premium charged. The term "qualified group disability policies" does not include workers' compensation insurance policies, policies that include coverages that are collectively renewable, policies that provide for credit disability insurance or policies that pay benefits only upon the occurrence of hospitalization. For purposes of this section, a "large domestic insurer" is any insurer domiciled in this State with assets in excess of $5,000,000,000 as reported on its annual statement. [PL 1997, c. 496, §1 (NEW).]
36 M.R.S. § 1814 — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1814
36 §1814. Excessive and erroneous collections
Status: in_force

1. Tax liability. Whenever the tax collected by a retailer for any period exceeds that provided by law, whether the excess is attributable to the collection of tax on exempt or nontaxable transactions or erroneous computation, the total amount collected, excluding only that portion of the excess that has been returned or credited to the person or persons from whom it was collected, constitutes a tax liability of the retailer that must be reported and paid at the time and in the manner provided by sections 1951‑A and 1952 . [PL 2003, c. 390, §11 (AMD).]

2. Tax liability subject to assessment, collection and enforcement. The tax liability specified in subsection 1 is subject to assessment, collection and enforcement by the assessor in the manner provided in chapters 7 and 211 to 225 . [PL 2017, c. 170, Pt. C, §7 (AMD).]

3. Refund. Any such amount which has been paid by or collected from a retailer shall be refunded by the State Tax Assessor to the retailer in accordance with section 2011 only upon submission of proof to the satisfaction of the State Tax Assessor that the amount has been returned or credited to the person or persons from whom it was originally collected. In such cases, interest shall be paid by the State Tax Assessor only upon proof that interest was included in the repayment by the retailer to that person or persons. [PL 1987, c. 772, §23 (AMD).]
36 M.R.S. § 1864 — ME Code / Title 36 / Part 3 / Chapter 215 / Section 1864
36 §1864. No use tax on donations to exempt organization
Status: in_force

A use tax is not imposed on the donation of merchandise by a retailer from inventory, including merchandise that has been returned to the retailer, to an organization if sales to that organization are exempt from sales tax under section 1760 or if that organization is exempt from taxation under the Code, Section 501(c)(3). [PL 2019, c. 401, Pt. B, §20 (AMD).]
36 M.R.S. § 506-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 506-A
36 §506-A. Overpayment of taxes
Status: in_force

Except as provided in section 506 , a taxpayer who pays an amount in excess of that finally assessed must be repaid the amount of the overpayment plus interest from the date of overpayment at a rate to be established by the municipality. The rate of interest may not exceed the interest rate established by the municipality for delinquent taxes nor may it be less than that rate reduced by 4 percentage points. If a municipality fails to establish a rate of interest for overpayments of taxes, it shall pay interest at the rate it has established for delinquent taxes. [PL 2019, c. 379, Pt. A, §3 (AMD).]
36 M.R.S. § 2515 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2515
36 §2515. Amount of tax
Status: in_force

In determining the amount of tax due under sections 2513 and 2531 , each company shall deduct from the full amount of gross direct premiums the amount of all direct return premiums on the gross direct premiums and all dividends paid to policyholders on direct premiums, and the tax must be computed by those companies or their agents. Except when direct return premiums are returned in the same tax year that the premium was paid, the deduction allowed in this section may be taken only if the tax under this Part has been paid. [PL 2013, c. 331, Pt. C, §11 (AMD).]
36 M.R.S. § 1763 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1763
36 §1763. Presumptions
Status: in_force

The burden of proving that a transaction was not taxable is on the person charged with tax liability. The presumption that a sale was not for resale may be overcome during an audit or upon reconsideration if the seller proves that the purchaser was the holder of a currently valid resale certificate as provided in section 1754‑B at the time of the sale or proves through other means that the property purchased was purchased for resale by the purchaser in the ordinary course of business. Notwithstanding section 1752, subsection 11, paragraph B , if the seller satisfies the seller's burden of proof, the sale is not considered a retail sale. [PL 2007, c. 693, §16 (AMD).]
36 M.R.S. § 183-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 183-A
36 §183-A. Subsequent offenses
Status: in_force

1. Prior conviction; Class D crimes. A person who commits a Class D crime under this Title who has a prior conviction for a Class B, Class C or Class D crime under this Title commits a Class C crime. [PL 2009, c. 361, §6 (NEW).]

2. Prior conviction; Class C crimes. A person who commits a Class C crime under this Title who has a prior conviction for a Class B, Class C or Class D crime under this Title commits a Class B crime. [PL 2009, c. 361, §6 (NEW).]

3. Allegation of prior conviction when sentence enhanced. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence under this section. [PL 2009, c. 361, §6 (NEW).]
36 M.R.S. § 946-C — ME Code / Title 36 / Part 2 / Chapter 105 / Section 946-C
36 §946-C. Abandoned tax-acquired property
Status: in_force

1. Evidence of abandonment. For the purposes of this section, evidence of abandonment showing that the property taken for nonpayment of property taxes is vacant and the occupant has no intent to return may include, but is not limited to, the following: A. Doors and windows on the property are continuously boarded up, broken or left unlocked; [PL 2021, c. 127, §2 (NEW).] B. Rubbish, trash or debris has observably accumulated on the property; [PL 2021, c. 127, §2 (NEW).] C. Furnishings and personal property are absent from the property; [PL 2021, c. 127, §2 (NEW).] D. The property is deteriorating so as to constitute a threat to public health or safety; [PL 2021, c. 127, §2 (NEW).] E. Reports of trespassers, vandalism or other illegal acts being committed on the property have been made to local law enforcement authorities; and [PL 2021, c. 127, §2 (NEW).] F. Other reasonable indicia of abandonment. [PL 2021, c. 127, §2 (NEW).] [PL 2021, c. 127, §2 (NEW).]

2. Determination of abandonment. Upon acquiring title to residential real estate for nonpayment of property taxes under section 943 , a municipality may, through its code enforcement officer or other public official, make a determination that the property is abandoned. The code enforcement officer or other public official making the determination that the property is abandoned shall certify that determination and file a copy of that certification with the registry of deeds in the county in which the property is located. The certification must contain the following information: A. The name and title of the code enforcement officer or other public official making the determination of abandonment; [PL 2021, c. 127, §2 (NEW).] B. A description of the real estate and information regarding the filing of a tax lien and foreclosure with regard to the property; [PL 2021, c. 127, §2 (NEW).] C. The name of the owner of the property at the time of foreclosure; [PL 2021, c. 127, §2 (NEW).] D. A description of the factors considered by the code enforcement officer or other public official that contributed to the determination of abandonment; and [PL 2021, c. 127, §2 (NEW).] E. The signature of the code enforcement officer or other public official making the determination of abandonment. [PL 2021, c. 127, §2 (NEW).] The code enforcement officer or other public official making the determination that the property is abandoned shall certify that the property is abandoned and file a copy of that certification with the registry of deeds in the county in which the property is located. For the purposes of this subsection, "residential real estate" means property that includes a residential structure that has one to 4 residential units. [PL 2021, c. 127, §2 (NEW).]

3. Tax liens for abandoned property recorded after December 1, 2021. Notwithstanding section 946‑B , a person may not commence an action against the validity of a governmental taking of real estate for nonpayment of property taxes upon the expiration of a 6-month period immediately following a certification under subsection 2 that the property is abandoned. This subsection applies to a tax lien recorded after December 1, 2021. [PL 2021, c. 127, §2 (NEW).]

4. Program to monitor municipal abandoned property. A municipality that certifies abandoned property under this section shall submit the address and parcel data for the abandoned property to the Maine Redevelopment Land Bank Authority under Title 30‑A, chapter 204 for use in determining opportunities for redevelopment. [PL 2023, c. 26, §1 (AMD).]