36 M.R.S. § 112 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 112
36 §112. State Tax Assessor
Status: in_force

1. General powers and duties. The assessor shall administer and enforce the tax laws enacted under this Title and under Title 29‑A , and may adopt rules and require such information to be reported as necessary. The assessor may investigate, enforce and prosecute activities defined as crimes in this Title and in Title 17‑A, sections 358 , 751 and 903 . The assessor shall provide, at the time of issuance, to one or more entities that publish a monthly state tax service all rules, bulletins, taxpayer notices or alerts, notices of rulemaking, any other taxpayer information issued by the assessor, and all substantive amendments or modifications of the same, for publication by that entity or entities. When a significant change has occurred in bureau policy or practice or in the interpretation by the bureau of any law, rule or instruction bulletin, the assessor shall, within 60 days of the change, provide to the same publishing entity or entities written notice, suitable for publication, of the change. [PL 1999, c. 127, Pt. A, §47 (RPR).]

2. Organization. The assessor may employ deputies, assistants and employees as necessary, subject to the Civil Service Law unless otherwise provided, and distribute the duties given to the assessor or to the bureau among those persons or divisions in that bureau the assessor considers necessary for economy and efficiency in administration. An officer within each division of the bureau must be designated by the assessor as director of that division. The assessor, for enforcement and administrative purposes, may divide the State into a reasonable number of districts in which branch offices may be maintained. The Office of Tax Policy, referred to in this paragraph as "the office," is established within the bureau. The head of the office is the Associate Commissioner for Tax Policy, who reports directly to, and serves at the pleasure of, the Commissioner of Administrative and Financial Services and who must have an advanced degree in economics, statistics, accounting, business, law or public policy. The office is responsible for: providing economic and legal policy analysis on tax issues; oversight of tax legislation review; providing revenue forecasting analysis to the Revenue Forecasting Committee under Title 5, section 1710‑E ; the preparation of tax expenditure reports; the establishment of policy criteria reflected in bureau rules and advisory rulings; and related public relations. [PL 2011, c. 655, Pt. I, §7 (AMD); PL 2011, c. 655, Pt. I, §11 (AFF).]

2-A. Training program. The assessor may implement a training program to enhance the technical and service delivery expertise of the bureau's revenue agents. Employees in the revenue agent classification who participate in the training program and who demonstrate that they have achieved competencies prescribed by the assessor may progress immediately to the senior revenue agent classification. Employees in the senior revenue agent classification who participate in the training program and who demonstrate that they have achieved competencies prescribed by the assessor may progress immediately to the principal revenue agent classification. [PL 2023, c. 412, Pt. L, §1 (AMD).]

3. Examination of witnesses. The assessor may summon and examine under oath any person whose testimony is considered necessary to the proper discharge of the assessor's duties and may require the production of all books or other documents in the custody or control of that person that relate to any matter that the assessor has authority to investigate or determine. This examination may be conducted by an agent designated by the assessor and is considered an "official proceeding" within the meaning of that term in Title 17‑A, section 451 . The assessor or that agent may administer all oaths required under this Title and may, in the assessor's discretion, reduce any examination under oath to writing. Any person summoned under this section is entitled to receive at the same time a copy of the Taxpayer Bill of Rights statement required to be prepared under subsection 7‑A . Any justice of the Superior Court and, with respect to the taxes imposed under Part 6 , any judge of probate, upon application of the assessor, may compel the attendance of witnesses and the giving of testimony before the assessor in the same manner, to the same extent and subject to the same penalties as if before the court over which that justice or judge presides. [PL 1997, c. 526, §7 (AMD).]

4. Examination of records and premises. Whenever necessary to the administration of this Title, the assessor may make, or cause to be made by an employee, an examination or investigation of the place of business, books and other documents and any other relevant personal property of any person who the assessor has reason to believe is liable for any tax imposed by this Title. At the conclusion of an audit, the assessor or an agent shall conduct an audit conference with the taxpayer and shall give the taxpayer a written summary of the audit findings, including the legal basis for the audit findings and adjustments, along with copies of relevant bureau audit workpapers. [PL 2003, c. 668, §7 (AMD); PL 2003, c. 668, §12 (AFF).]

5. Contract authority. The assessor is authorized to contract with persons on an independent contract basis for the furnishing of technical services to assist the assessor in the administration of this Title. [PL 1997, c. 526, §7 (AMD).]

5-A. Agreements with other governments. The assessor may enter into agreements with other governments for assistance in the administration and enforcement of this Title if the disclosure of information to duly authorized officers of those governments is permitted by section 191, subsection 2, paragraph D . [PL 2009, c. 496, §1 (AMD).]

6. Agent for collection. The assessor is authorized to name any of the assessor's employees as agents to collect any tax imposed under this Title. [PL 1997, c. 526, §7 (AMD).]

7. Evaluation of tax systems. The assessor and the Office of Tax Policy shall investigate and examine the systems and methods of taxation of other states and make careful and constant inquiry into the practical operation and effect of the laws of this State, in comparison with the laws of other states, with the view of ascertaining wherein the tax laws of this State are defective, inefficient, inoperative or inequitable. [PL 2011, c. 655, Pt. I, §8 (AMD); PL 2011, c. 655, Pt. I, §11 (AFF).]

7-A. Taxpayer Bill of Rights. The assessor shall prepare a statement describing in simple and nontechnical terms the rights of a taxpayer and the obligations of the bureau during an audit. The statement must also explain the procedures by which a taxpayer may appeal any adverse decision of the assessor, including reconsideration under section 151 , appeals to the Maine Board of Tax Appeals and judicial appeals. This statement must be distributed by the bureau to any taxpayer contacted with respect to the determination or collection of any tax, excluding the normal mailing of tax forms. This paragraph does not apply to criminal tax investigations conducted by the assessor or by the Attorney General. [PL 2013, c. 331, Pt. C, §2 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]

8. Additional duties. In addition to the duties specified in this Title, the assessor has the following duties: A. Collection of the tax on fire insurance companies imposed by Title 25, section 2399 . [PL 2023, c. 482, §1 (AMD); PL 2023, c. 482, §43 (AFF).] B. [PL 2009, c. 434, §5 (RP).] C. [PL 2015, c. 314, §33 (RP).] D. [PL 2021, c. 1, Pt. M, §10 (RP).] E. [PL 2023, c. 482, §1 (RP); PL 2023, c. 482, §43 (AFF).] [PL 2023, c. 482, §1 (AMD); PL 2023, c. 482, §43 (AFF).]

9. Services provided to another agency of State. The assessor may undertake, by written agreement with another agency of the State, to provide or assist with revenue collection services for that agency. [PL 2007, c. 539, Pt. OO, §3 (AMD).]

9-A. Review of telecommunications taxation. [PL 2001, c. 652, §3 (RP).]

10. Title. The State Tax Assessor may be referred to as the "executive director" or the "director." [PL 1997, c. 668, §9 (NEW).]

11. Report to the Legislature. [PL 2001, c. 652, §4 (RP).]

12. State Tax Assessor to calculate conformity factor. [PL 2001, c. 714, Pt. AA, §1 (RP).]

13. Set-off agreements. The assessor may enter into agreements with other taxing jurisdictions to provide for collection of tax debts by means of setoffs as provided in this subsection. A. The assessor may enter into an agreement with the Federal Government pursuant to the Code, Section 6402(e) to set off against tax refunds payable by the Federal Government and pay to this State taxes owed to this State. [PL 2009, c. 361, §5 (NEW).] B. The assessor may enter into an agreement with another state or an agency of another state to set off against tax refunds payable by the other state and pay to this State taxes owed to this State. [PL 2009, c. 361, §5 (NEW).] C. In conjunction with an agreement authorized under paragraph B , the assessor may enter into an agreement that allows the other state to set off against tax refunds payable by this State taxes owed to the other state. The assessor may enter into an agreement authorized by this paragraph only if the other state allows this State to set off against tax refunds owed by the other state taxes owed to this State on substantially similar terms. [PL 2009, c. 361, §5 (NEW).] D. The assessor may enter into an agreement authorized by paragraph C only if the agreement provides that the other state may not set off against tax refunds payable by this State unless the other state has notified the taxpayer of the taxes due and has given the taxpayer an opportunity for review or appeal of the tax debt. The other state must certify to the assessor that it has notified the taxpayer of the taxes due and has given the taxpayer an opportunity for review or appeal of the tax debt before the setoff is exercised. [PL 2009, c. 361, §5 (NEW).] E. For purposes of this subsection, "tax" 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 2009, c. 361, §5 (NEW).] [PL 2009, c. 361, §5 (NEW).]
36 M.R.S. § 574-B — ME Code / Title 36 / Part 2 / Chapter 105 / Section 574-B
36 §574-B. Applicability
Status: in_force

An owner of a parcel containing forest land may apply at the landowner's election by filing with the assessor the schedule provided for in section 579 , except that this subchapter does not apply to any parcel containing less than 10 acres of forest land. For purposes of this subchapter, a parcel is deemed to include a unit of real estate, notwithstanding that it is divided by a road, way, railroad or pipeline, or by a municipal or county line. The election to apply requires the written consent of all owners of an interest in a parcel except for the State. For applications submitted on or after August 1, 2012, the size of the exclusion from classification under this subchapter for each structure located on the parcel and for each residential structure located on the parcel in shoreland areas is determined pursuant to section 574‑C . [PL 2011, c. 618, §2 (AMD).]

A parcel of land used primarily for growth of trees to be harvested for commercial use is taxed according to this subchapter, as long as the landowner complies with the following requirements: [PL 2011, c. 618, §2 (AMD).]

1. Forest management and harvest plan. A forest management and harvest plan must be prepared for each parcel and updated every 10 years. The landowner shall file a sworn statement with the municipal assessor for a parcel in a municipality or with the State Tax Assessor for a parcel in the unorganized territory that a forest management and harvest plan has been prepared for the parcel; A. [PL 1999, c. 33, §1 (RP).] B. [PL 1999, c. 33, §1 (RP).] C. [PL 1999, c. 33, §1 (RP).] [PL 2009, c. 434, §15 (AMD).]

2. Evidence of compliance with plan. The landowner must comply with the plan developed under subsection 1 , and must submit, every 10 years to the municipal assessor in a municipality or the State Tax Assessor for parcels in the unorganized territory, a statement from a licensed professional forester that the landowner is managing the parcel according to schedules in the plan required under subsection 1 ; [PL 2011, c. 618, §2 (AMD).]

3. Transfer of ownership. When land taxed under this subchapter is transferred to a new owner, within one year of the date of transfer, the new landowner must file with the municipal assessor or the State Tax Assessor for land in the unorganized territory one of the following: A. A sworn statement indicating that a new forest management and harvest plan has been prepared; or [PL 2001, c. 603, §4 (NEW).] B. A statement from a licensed professional forester that the land is being managed in accordance with the plan prepared for the previous landowner. [PL 2001, c. 603, §4 (NEW).] The new landowner may not harvest or authorize the harvest of forest products for commercial use until a statement described in paragraph A or B is filed with the assessor. A person owning timber rights on land taxed under this subchapter may not harvest or authorize the harvest of forest products for commercial use until a statement described in paragraph A or B is filed with the assessor. Parcels of land subject to section 573, subsection 3, paragraph B or C are exempt from the requirements under this subsection. For the purposes of this subsection, "transferred to a new owner" means the transfer of the controlling interest in the fee ownership of the land or the controlling interest in the timber rights on the land; and [PL 2011, c. 618, §2 (AMD).]

4. Attestation. Beginning August 1, 2012, when a landowner is required to provide to the assessor evidence that a forest management and harvest plan has been prepared for the parcel or updated pursuant to subsection 1 , or when a landowner is required to provide evidence of compliance pursuant to subsection 2 , the landowner must provide an attestation that the landowner's primary use for the forest land classified pursuant to this subchapter is to grow trees to be harvested for commercial use or that the forest land is land described in section 573, subsection 3, paragraphs A , B , C or E . The existence of multiple uses on an enrolled parcel does not render it inapplicable for tax treatment under this subchapter, as long as the enrolled parcel remains primarily used for the growth of trees to be harvested for commercial use. [PL 2011, c. 618, §2 (NEW).]
36 M.R.S. § 5206-E — ME Code / Title 36 / Part 8 / Chapter 819 / Section 5206-E
36 §5206-E. Apportionment
Status: in_force

Except as otherwise specifically provided, a financial institution that is taxable both in and outside this State shall apportion its net income and end-of-year assets as provided in this section. A financial institution is considered taxable in a state if in that state the financial institution is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business or a corporate stock tax or that state has jurisdiction to subject the financial institution to a net income tax regardless of whether, in fact, the state does or does not tax the financial institution. [PL 2005, c. 608, §2 (AMD); PL 2005, c. 608, §5 (AFF).]

1. Formula applicable. All of a financial institution's net income and end-of-year assets are apportioned to this State by multiplying the income and the assets by a fraction, the numerator of which is the property factor plus the payroll factor plus 2 times the receipts factor and the denominator of which is 4. [PL 2005, c. 608, §3 (AMD); PL 2005, c. 608, §5 (AFF).]

2. Receipts factor. The receipts factor is a fraction, the numerator of which is the receipts of the taxpayer in this State during the taxable year and the denominator of which is the receipts of the taxpayer in and outside this State during the taxable year. The method of calculating receipts for purposes of the denominator is the same as the method used in determining receipts for purposes of the numerator. The receipts factor includes only those receipts described in this subsection that are included in the computation of the apportionable income base for the taxable year. A. The numerator of the receipts factor includes receipts from the lease, sublease or rental of real property if the property is located in the State. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] B. Except as described in this paragraph, the numerator of the receipts factor includes receipts from the lease or rental of tangible personal property owned by the taxpayer if the property is located in this State when it is first placed in service by the lessee. Receipts from the lease or rental of transportation property owned by the taxpayer are included in the numerator of the receipts factor to the extent that the property is located in the State. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] C. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from loans located in the State. The determination of whether the real property securing a loan is located in the State must be made at the time the original agreement was made and any and all subsequent substitutions of collateral are disregarded. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] D. The numerator of the receipts factor includes net gains from the sale of loans. Net gains from the sale of loans includes income recorded under the stripped coupon rules of the Code, Section 1286. The amount of net gains greater than zero from the sale of loans is determined by multiplying the net gains by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to paragraph C and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] E. The numerator of the receipts factor includes interest and fees or penalties in the nature of interest from credit card receivables and receipts from fees charged to credit card holders, such as annual fees, if the billing address of the credit card holder is in this State. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] F. The numerator of the receipts factor includes net gains greater than zero from the sale of credit card receivables multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to paragraph E and the denominator of which is the taxpayer's total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to credit card holders. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] G. The numerator of the receipts factor includes all credit card issuer's reimbursement fees multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to paragraph E and the denominator of which is the taxpayer's total amount of interest and fees or penalties in the nature of interest from credit card receivables and fees charged to credit card holders. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] H. The numerator of the receipts factor includes receipts from merchant discount if the commercial domicile of the merchant is in this State. The receipts are computed net of any credit card holder charge-backs, but are not reduced by any interchange transaction fees or by any issuer's reimbursement fees paid to another for charges made by its credit card holders. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] I. The numerator of the receipts factor includes loan servicing fees derived from loans multiplied by a fraction, the numerator of which is the amount included in the numerator of the receipts factor pursuant to paragraph C and the denominator of which is the total amount of interest and fees or penalties in the nature of interest from loans. In circumstances in which the taxpayer receives loan servicing fees for servicing either the secured or the unsecured loans of another, the numerator of the receipts factor includes the fees if the borrower is located in this State. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] J. The numerator of the receipts factor includes receipts from services not otherwise apportioned under this section if the service is performed in this State. If the service is performed both in and outside this State and a greater proportion of the income or producing activity is performed in this State than in any other state based on cost of performance, then the numerator of the receipts factor includes receipts from services not otherwise apportioned under this section. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] K. Interest, dividends, net gains greater than zero and other income from investment assets and activities and from trading assets and activities must be included in the receipts factor. Investment assets and activities and trading assets and activities include but are not limited to investment securities; trading account assets; federal funds; securities purchased and sold under agreements to resell or repurchase; options, futures contracts; forward contracts; notional principal contracts such as swaps; equities; and foreign currency transactions. With respect to federal funds, the receipts factor includes only the amount by which interest from federal funds sold and securities purchased under resale agreements exceeds interest expense on federal funds purchased and securities sold under repurchase agreements. With respect to trading assets and securities, the receipts factor includes only the amount by which interest, dividends, gains and other income from trading assets and activities, including, but not limited to, assets and activities in the matched books, in the arbitrage book or in foreign currency transactions, exceed amounts paid in lieu of interest, amounts paid in lieu of dividends and losses from the assets and activities. The numerator of the receipts factor includes receipts from investment assets and activities and from trading assets and activities described in this paragraph that are attributable to this State. Receipts attributable to this State and included in the numerator are determined by multiplying all the receipts from the assets and activities by a fraction, the numerator of which is the gross income from the assets and activities that are properly assigned to a regular place of business of the taxpayer in this State and the denominator of which is the gross income from all the assets and activities. Assets are properly assigned to a regular place of business in the State if the day-to-day decisions regarding the asset or activity occurred at a regular place of business in this State. When the day-to-day decisions regarding an investment asset or activity or trading asset or activity occur at more than one regular place of business, the asset or activity is considered to be located at the regular place of business of the taxpayer where the investment or trading policies or guidelines with respect to the asset or activity are established. Unless the taxpayer demonstrates to the contrary, those policies and guidelines are presumed to be established at the commercial domicile of the taxpayer. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).]

3. Property factor. The property factor is a fraction, the numerator of which is the average value of real property and tangible personal property rented to the taxpayer that is located in the State during the taxable year, the average value of the taxpayer's real and tangible personal property owned that is located in the State during the taxable year and the average value of the taxpayer's loans and credit card receivables that are located in the State during the taxable year, and the denominator of which is the average value of all such property located in and outside this State during the taxable year. A. Real and tangible personal property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at 8 times the net annual rental rate. Net annual rental rate is the annual rental rate paid by the taxpayer less any annual rental rate received by the taxpayer from subrentals. (1) The average value of property is determined by averaging the values at the beginning and ending of the tax period, but the State Tax Assessor may require the averaging of monthly values during the tax period if reasonably required to reflect properly the average value of the taxpayer's property. (2) Loans are valued at their outstanding principal balance without regard to any reserve for bad debts. If a loan is charged off in whole or in part for federal income tax purposes, the portion of the loan charged off is not outstanding. A specifically allocated reserve established pursuant to regulatory or financial accounting guidelines that is treated as charged off for federal income tax purposes is treated as charged off for purposes of this section. (3) Credit card receivables are valued at their outstanding principal balance without regard to any reserve for bad debts. If a credit card receivable is charged off in whole or in part for federal income tax purposes, the portion of the receivable charged off is not outstanding. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] B. A loan is considered to be located within this State if it is properly assigned to a regular place of business of the taxpayer in this State. A loan is properly assigned to the regular place of business with which it has a preponderance of substantive contacts. A loan assigned by the taxpayer to a regular place of business outside the State is presumed to have been properly assigned if: (1) The taxpayer has assigned, in the regular course of its business, the loan on its records to a regular place of business consistent with federal or state requirements; (2) The assignment on its records is based upon substantive contacts of the loan to a regular place of business; and (3) The taxpayer uses the records reflecting assignment of loans for the filing of all state and local tax returns for which an assignment of loans to a regular place of business is required. The presumption of proper assignment of a loan provided in this paragraph may be rebutted upon a showing by the State Tax Assessor, supported by a preponderance of the evidence, that the preponderance of substantive contacts regarding the loan did not occur at the regular place of business to which it was assigned on the taxpayer's records. When the presumption has been rebutted, the loan is then located within this State if the taxpayer had a regular place of business in this State at the time the loan was made and the taxpayer fails to show, by a preponderance of the evidence, that the preponderance of substantive contacts regarding the loan did not occur in this State. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] C. In the case of a loan that is assigned by the taxpayer to a place outside this State that is not a regular place of business, it is presumed, subject to rebuttal by the taxpayer on a showing supported by the preponderance of evidence, that the preponderance of substantive contacts regarding the loan occurred in this State if, at the time the loan was made, the taxpayer's commercial domicile was in this State. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] D. To determine the state in which the preponderance of substantive contacts relating to the loan has occurred, the facts and circumstances regarding the loan at issue are reviewed on a case-by-case basis and consideration is given to activities as the solicitation, investigation, negotiation, approval and administration of the loan. For purposes of the paragraph, the following terms have the following meanings. (1) "Solicitation" is either active or passive. Active solicitation occurs when an employee of the taxpayer initiates the contact with the customer. The activity is located at the regular place of business with which the taxpayer's employee is regularly connected or out of which the employee is working, regardless of the where the services of the employee are actually performed. Passive solicitation occurs when the customer initiates the contact with the taxpayer. If the customer's initial contact was not at a regular place of business of the taxpayer, the regular place of business, if any, where the passive solicitation occurred is determined by the facts in each case. (2) "Investigation" is the procedure by which employees of the taxpayer determine the creditworthiness of the customer as well as the degree of risk involved in making a particular agreement. The activity is located at the regular place of business with which the taxpayer's employees are regularly connected or out of which the employees are working, regardless of where the services of the employees are actually performed. (3) "Negotiation" is the procedure by which employees of the taxpayer and its customer determine the terms of the agreement, such as the amount, duration, interest rate, frequency of repayment, currency denomination and security required. The activity is located at the regular place of business at which the employees are working, regardless of where the services of the employees are actually performed. (4) "Approval" is the procedure by which employees or the board of directors of the taxpayer make the final determination of whether to enter into an agreement. The activity is located at the regular place of business with which the taxpayer's employees are regularly connected or out of which the employees are working, regardless of where the services of the employees are actually performed. If the board of directors makes the final determination, the activity is located at the commercial domicile of the taxpayer. (5) "Administration" is the process of managing the account. This process includes bookkeeping, collecting payments, corresponding with the customer, reporting to management regarding the status of the agreement and proceeding against the borrower or the security interest if the borrower is in default. The activity is located at the regular place of business that oversees this activity. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] E. For purposes of determining the location of credit card receivables, those receivables are treated as loans and are subject to the provisions of paragraph C . [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] F. A loan that has been properly assigned to a state, absent any change of material fact, remains assigned to that state for the length of the original term of the loan. After the length of time of the original term of the loan has expired, the loan may be properly assigned to another state if the loan has a preponderance of substantive contact with a regular place of business in that state. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] G. Real and tangible personal property is located in this State as provided in section 5206‑D, subsection 11, paragraph D . [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. Payroll factor. The payroll factor is a fraction, the numerator of which is the total amount paid in this State during the taxable year by the taxpayer for compensation and the denominator of which is the total compensation paid both in and outside this State during the taxable year. The payroll factor includes only that compensation that is included in the computation of the apportionable income tax base for the taxable year. Eighty-five percent of any amounts paid pursuant to a contract by the taxpayer to an employee-leasing company for leased employees, and 100% of the amount paid pursuant to a contract to a temporary services company for temporary employees, must be included in the taxpayer's payroll factor. The payroll factor of an employee-leasing company or a temporary services company must exclude compensation paid to leased or temporary employees who are providing personal services to client companies. A. The compensation of any employee for services or activities that are connected with the production of income that is not includable in the apportionable income base and payments made to any independent contractor or any other person not properly classifiable as an employee are excluded from both the numerator and denominator of the factor. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] B. Compensation is paid in this State if any one of the following tests, applied consecutively, is met. (1) The employee's services are performed entirely in this State. (2) The employee's services are performed both in and outside the State, but the service performed outside the State is incidental to the employee's service in the State. For the purposes of this subsection, "incidental" means any service that is temporary to transitory in nature or that is rendered in connection with an isolated transaction. (3) If the employee's services are performed both in and outside the State, the employee's compensation is attributed to this State: (a) If the employee's principal base of operations is in this State; (b) If there is no principal base of operations in any state in which some part of the services are performed, but the place from which the services are directed or controlled is in this State; or (c) If the principal base of operations and the place from which the services are directed or controlled are not in any state in which some part of the service is performed, but the employee's residence is in this State. [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] [PL 2001, c. 439, Pt. D, §5 (AMD); PL 2001, c. 439, Pt. D, §9 (AFF).]

5. Variations. If the apportionment provisions of this section do not fairly represent the extent of the taxpayer's business activity in this State, the taxpayer may petition for, or the State Tax Assessor may require, in respect to all or any part of the taxpayer's business activity: A. Separate accounting; [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] B. The exclusion of any one or more of the factors; [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] C. The inclusion of one or more additional factors that will fairly represent the taxpayer's business activity in this State; or [PL 1997, c. 404, §5 (NEW); PL 1997, c. 404, §10 (AFF).] D. The employment of any other method to effectuate an equitable apportionment of the taxpayer's income or assets. [PL 2005, c. 608, §4 (AMD); PL 2005, c. 608, §5 (AFF).] [PL 2005, c. 608, §4 (AMD); PL 2005, c. 608, §5 (AFF).]
36 M.R.S. § 5219-VV — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-VV
36 §5219-VV. Credit for major food processing and manufacturing facility expansion
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Base level of employment" means the greater of: (1) The total employment of a qualified applicant as of the March 31st, June 30th, September 30th and December 31st immediately preceding the application for a certificate of approval under subsection 2 divided by 4; and (2) The qualified applicant's average employment during the base period. [PL 2019, c. 386, §2 (NEW).] B. "Base period" means the 3 calendar years prior to the year in which a qualified applicant's application for a certificate of approval under subsection 2 is approved by the commissioner. [PL 2019, c. 386, §2 (NEW).] B-1. "Catastrophic occurrence" means a fire, flood, hurricane, windstorm, earthquake or other similar event that is not within the control of a business to prevent. [PL 2023, c. 173, §4 (NEW).] C. "Certified applicant" means a qualified applicant that has received a certificate of approval from the commissioner pursuant to this section. [PL 2019, c. 386, §2 (NEW).] D. "Commissioner" means the Commissioner of Economic and Community Development. [PL 2019, c. 386, §2 (NEW).] E. "Employees based in the State" means employees that perform 100% of employee-related activities for the employer at the facility in the State. [PL 2019, c. 386, §2 (NEW).] F. "Facility" means a food processing and manufacturing facility, plant or mill, including one or more structures and including the equipment, machinery, fixtures and personal property located in, on, over, under and adjacent to those structures, by which the applicant, as determined by the commissioner, processes, produces and manufactures food from agricultural products primarily grown and harvested in the State. [PL 2019, c. 659, Pt. H, §1 (AMD).] G. "Full-time" means an average of at least 36 hours weekly during the period of measurement. [PL 2019, c. 386, §2 (NEW).] H. [PL 2025, c. 489, §1 (RP).] I. "Primarily grown and harvested in the State" means that not less than 95% of the agricultural products processed in the facility are grown and harvested in the State, except when such products are not reasonably available by reason of an act of God, pestilence, weather or other factors beyond the reasonable control of the applicant or applicant's suppliers. [PL 2019, c. 386, §2 (NEW).] J. "Qualified applicant" means an applicant that, at the time an application for a certificate of approval is submitted, is itself, or is the parent or subsidiary of, an entity that satisfies all of the following criteria: (2) The applicant intends to make a qualified investment in the State within 5 years following the date of the application; (3) Construction of the applicant's facility begins no sooner than April 1, 2019 as evidenced by the date of issuance of an appropriate municipal building permit; (4) The applicant employs or will employ within 12 months of the start-up of the facility at least 40 full-time employees based in the State; and (5) The annual income derived from employment with the applicant of at least 75% of the applicant's employees who have been employed by the applicant for at least 12 months exceeds the most recent annual per capita personal income in the county in which the facility is located. [PL 2025, c. 489, §§2-4 (AMD).] K. "Qualified investment" means an expenditure of at least $35,000,000 to design, permit, construct, modify, equip or expand the applicant's facility in the State. The expenditures of a qualified applicant and other entities, whether or not incorporated, that are part of a single business enterprise must be aggregated to determine whether a qualified investment has been made. A qualified investment does not include an expenditure made prior to April 1, 2019 or after December 31, 2027. [PL 2025, c. 489, §5 (AMD).] [PL 2025, c. 489, §§1-5 (AMD).]

2. Procedures for application; certificate of approval. The provisions of this subsection govern the procedures for providing for and obtaining a certificate of approval. A. A qualified applicant may apply to the commissioner for a certificate of approval. An applicant shall submit to the commissioner information demonstrating that the applicant is a qualified applicant. If a certified applicant undertakes to make an additional qualified investment, the certified applicant may apply to the commissioner for an additional certificate of approval. [PL 2019, c. 386, §2 (NEW).] B. The commissioner, within 30 days of receipt of an application submitted pursuant to paragraph A , shall determine whether the applicant is a qualified applicant and shall issue either a certificate of approval or a written denial indicating why the applicant is not qualified. The certificate issued by the commissioner must describe the qualified investment and specify the total amount of qualified investment approved under the certificate. [PL 2019, c. 386, §2 (NEW).] C. A certified applicant shall obtain approval from the commissioner to transfer the certificate of approval or, if the certified applicant has obtained a certificate of completion under paragraph E , that certificate of completion to another person. A certificate of approval or certificate of completion may be transferred only if all or substantially all of the assets of the certified applicant are, or will be, transferred to that person or if 50% or more of the certified applicant's voting stock is, or will be, acquired by that person. The commissioner shall approve the transfer of the certificate of approval or the certificate of completion only if at least one of the following conditions is satisfied: (1) The transferee is a member of the applicant's unitary affiliated group at the time of the transfer; or (2) The commissioner finds that the transferee will, and has the capacity to, maintain operations of the facility in the State in a manner that meets the minimum qualifications for continued eligibility of benefits under this section after the transfer occurs. If the commissioner approves the transfer of the certificate, the transferee, from the date of the transfer, must be treated as the certified applicant and as eligible to claim any remaining benefit under the certificate of approval or the certificate of completion that has not been previously claimed by the transferor as long as the transferee meets the same eligibility requirements and conditions for the credit as applied to the original certified applicant. [PL 2019, c. 386, §2 (NEW).] D. The commissioner shall revoke a certificate of approval if the certified applicant or a person to whom a certificate of approval has been transferred pursuant to paragraph C fails to make a qualified investment within 5 years of the date of the certificate of approval. The commissioner shall revoke a certificate of approval or a certificate of completion under paragraph E if the applicant or transferee ceases operations of the facility in the State or the certificate of approval or certificate of completion is transferred to another person without approval from the commissioner pursuant to paragraph C . A certified applicant whose certificate of completion is revoked within 5 years after the date issued shall return to the State an amount equal to the total credits claimed for all tax years under this section. A certified applicant whose certificate of completion is revoked during the period from 6 years after through 10 years after the date the certificate was issued shall return to the State an amount equal to the total credits claimed under this section for the period from 6 years after through 10 years after the date the certificate was issued. The amount to be returned to the State under this paragraph is, for purposes of this Title, a tax subject to the collection and enforcement provisions contained in Part 1 , including the application of applicable interest and penalties. The amount to be returned to the State must be added to the tax imposed on the taxpayer under this Part for the taxable year during which the certificate is revoked. An applicant whose certificate of approval or certificate of completion has been revoked pursuant to this paragraph is not eligible for the tax credit under this section for the tax year in which the certificate is revoked and any year after that. [PL 2019, c. 659, Pt. H, §3 (AMD).] E. A certified applicant shall submit an application to the commissioner for a certificate of completion. If the commissioner determines that the certified applicant has made a qualified investment and determines that, at the time the application for a certificate of completion is submitted, the certified applicant is itself, or is the parent or subsidiary of, an entity that satisfies all of the criteria in subsection 1, paragraph J , the commissioner shall issue a certificate of completion to the certified applicant as soon as is practical. The certificate of completion must state the amount of qualified investment made by the certified applicant. [PL 2025, c. 489, §6 (AMD).] The commissioner may not issue certificates of approval under this subsection that total, in the aggregate, more than $200,000,000 of qualified investment or any individual certificate of approval for more than $100,000,000 of qualified investment. [PL 2025, c. 489, §§6, 7 (AMD).]

3. Refundable credit allowed. A certified applicant is allowed a credit as provided in this subsection. A. Subject to the limitations under paragraph B , beginning with the first full tax year after the certified applicant has been issued a certificate of completion under subsection 2, paragraph E or the tax year beginning on January 1, 2022, whichever is later, and for each of the following 19 tax years, a certified applicant is allowed a credit against the tax due under this Part for the taxable year in an amount equal to 1.8% of the certified applicant's qualified investment, except that, for a tax year beginning on or after January 1, 2027, a certified applicant is allowed a credit against the tax due under this Part for the taxable year in an amount equal to 2% of the certified applicant's qualified investment. A certified applicant may not claim a credit under this subsection for more than 20 years. If the certified applicant is a pass-through entity, the owner or owners of the certified applicant are allowed the credit. The credit allowed under this paragraph is refundable. [PL 2025, c. 489, §8 (AMD).] B. The credit under this subsection is limited as follows. (1) A credit is not allowed for any tax year during which the taxpayer does not meet or exceed the following employment targets as measured on the last day of the tax year. (a) For each of the first 3 tax years for which the credit is claimed, there must be a total of at least 40 full‑time employees based in the State above the certified applicant's base level of employment whose jobs were added since the first day of the year in which the certificate of approval was issued. (b) For each tax year after the 3rd tax year for which the credit is claimed, the taxpayer must employ a total of at least 60 full‑time employees based in the State above the certified applicant's base level of employment whose jobs were added since the first day of the year in which the certificate of approval was issued. Jobs for additional full‑time employees that are counted for determining eligibility for the credit under one certificate of completion under subsection 2, paragraph E may not be counted for determining eligibility for the credit under a separate certificate of completion. For purposes of this subparagraph, "additional full‑time employees" does not include employees who are shifted to a certified applicant's facility in the State from an affiliated business in the State. The commissioner shall determine whether a shifting of employees has occurred. For purposes of this subparagraph, "affiliated business" has the same meaning as in section 6753, subsection 1‑A . (3) Cumulative credits under this subsection may not exceed $30,600,000 under any one certificate. (4) A credit is not allowed for any tax year during which the certified applicant does not satisfy all of the following criteria: (b) The certified applicant has a facility in the State; and (c) The annual income derived from employment with the certified applicant of at least 75% of the certified applicant's employees who have been employed by the certified applicant for at least 12 months exceeds the most recent annual per capita personal income in the county in which the facility is located. For purposes of this subparagraph, "certified applicant" includes the parent or subsidiary of the certified applicant. [PL 2025, c. 489, §§9-11 (AMD).] [PL 2025, c. 489, §§8-11 (AMD).]

4. Appeals. 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 under this section. [PL 2019, c. 386, §2 (NEW).]

5. Reporting required. A certified applicant, the commissioner and the assessor are required to make reports pursuant to this subsection. A. On or before March 1st of each year, a certified applicant shall file a report with the commissioner for the tax year ending during the immediately preceding calendar year, referred to in this subsection as "the report year." The report must include, at a minimum, metrics and other progress measures, including the following information: (1) The number of full‑time employees based in the State of the certified applicant on the last day of the report year; (2) The incremental amount of qualified investment made in the report year; (3) The total number of full-time employees based in the State in the report year; (4) The number of jobs offered by the certified applicant during the report year above the base level of employment; and (5) The number of jobs that have been added since the day the certificate of approval was issued. The commissioner may prescribe forms for the annual report described in this paragraph. The commissioner shall provide copies of the report to the assessor, to the Office of Program Evaluation and Government Accountability and to the joint standing committee of the Legislature having jurisdiction over taxation matters at the time the report is received. [PL 2025, c. 489, §12 (AMD).] B. By April 1st of each year, the commissioner shall report to the Office of Program Evaluation and Government Accountability and to the joint standing committee of the Legislature having jurisdiction over taxation matters aggregate data on employment levels and qualified investment amounts of certified applicants for each year that the certified applicant claimed a credit under this section. [PL 2019, c. 607, Pt. C, §7 (AMD).] C. By December 31st of each year, the assessor shall report to the Office of Program Evaluation and Government Accountability and to the joint standing committee of the Legislature having jurisdiction over taxation matters the revenue loss during the report year as a result of this section for each taxpayer claiming the credit and, if necessary, shall include updated revenue loss amounts for any previous tax year. For purposes of this paragraph, "revenue loss" means the credit claimed by the taxpayer and allowed pursuant to this section, consisting of the amount of the credit used to reduce the tax liability of the taxpayer and the amount of the credit refunded to the taxpayer, stated separately. [PL 2019, c. 607, Pt. C, §7 (NEW).] Notwithstanding any provision of law to the contrary, the reports provided under this subsection are public records as defined in Title 1, section 402, subsection 3 . [PL 2025, c. 489, §12 (AMD).]

6. Rulemaking. The commissioner may adopt routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A to implement this section. [PL 2019, c. 386, §2 (NEW).]

7. Evaluation; specific public policy objectives; performance measures. The credit provided under this section is subject to ongoing legislative review in accordance with Title 3, chapter 37 . The Office of Program Evaluation and Government Accountability shall submit an evaluation of the credit provided under this section to the joint legislative committee established to oversee program evaluation and government accountability and the joint standing committee of the Legislature having jurisdiction over taxation matters. In developing evaluation parameters to perform the review, the office shall consider: A. That the specific public policy objectives of the credit provided under this section are: (1) To create high-quality jobs in the State by encouraging major businesses to locate or expand their food processing and manufacturing facilities in this State and to encourage the recruitment and training of employees for these facilities; and (2) To directly and indirectly improve the overall economy of the State including the agricultural economy, small businesses, employment in rural areas and expansion of the tax base; and [PL 2019, c. 386, §2 (NEW).] B. Performance measures, including, but not limited to: (1) The number, geographic distribution and income of full-time employees added or retained during a period being reviewed who would not have been added or retained in the absence of the credit; (2) The number and amount of qualified investments made by certified applicants during the review period; (3) The increase in value in agricultural products produced in the State; and (4) Direct and indirect economic benefits to the State attributable to qualified investments entitled to a credit under this section. [PL 2019, c. 386, §2 (NEW).] [PL 2019, c. 386, §2 (NEW).]

8. Catastrophic occurrence; benefits. A certified applicant may apply for an adjustment of the base level of employment as described in this section if it has sustained at least a 15% loss of employed workers due to a catastrophic occurrence. For the purposes of this section, the base level of employment may be adjusted to subtract the reduction in employment at the locations affected by the catastrophic occurrence to the extent that the employment was included in the base level of employment at the time of application for a certificate of approval under subsection 2 . A certified applicant must apply for an adjustment of the base level of employment within 2 calendar years of the catastrophic occurrence. [PL 2023, c. 173, §5 (NEW).]
36 M.R.S. § 1955-B — ME Code / Title 36 / Part 3 / Chapter 219 / Section 1955-B
36 §1955-B. Payment of tax on vehicles resulting in protest
Status: in_force

If a payment of the tax due for a vehicle results in a protest or is returned by the bank upon which it was drawn because of "Insufficient Funds," "Account Closed," "No Account" or a similar reason, the State Tax Assessor shall promptly mail a notice to the person liable for the payment of the tax warning that person that if payment is not made as demanded within 10 days after the mailing of the notice, the registration issued for the vehicle may be suspended in accordance with Title 29‑A, section 154, subsection 5 . If that person fails to pay the amount due within 10 days after the mailing of the notice, the assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may notify the Secretary of State who, in accordance with Title 29‑A, section 154, subsection 5, shall proceed to mail the required 10-day notice and shall suspend the registration issued for the vehicle if the tax remains unpaid at the expiration of the 10-day period. [PL 2011, c. 240, §21 (AMD).]
36 M.R.S. § 1751 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1751
36 §1751. Short title
Status: in_force

Chapters 211 to 225 shall be known and may be cited as the "Sales and Use Tax Law."
36 M.R.S. § 209 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 209
36 §209. Adjustment for audits; determination of the State Tax Assessor
Status: in_force

1. Audits. If the State Tax Assessor determines that value was improperly excluded from any of the 3 most recently certified state valuations, the State Tax Assessor shall recalculate the equalized just value of that municipality to reflect the requirements of section 305 . A municipality that is aggrieved by a determination of the State Tax Assessor under this section may appeal pursuant to section 272‑A . [PL 2019, c. 401, Pt. A, §3 (NEW).]

2. Notifications. If an adjustment is made to a municipality's equalized municipal valuation pursuant to this section, the State Tax Assessor, in writing, shall make the following notifications: A. To the municipality, a decision, which must include the findings of fact upon which the decision is based. This written decision constitutes final agency action; [PL 2019, c. 401, Pt. A, §3 (NEW).] B. To the joint standing committee of the Legislature having jurisdiction over taxation matters, a copy of the decision from paragraph A ; and [PL 2019, c. 401, Pt. A, §3 (NEW).] C. To the Commissioner of Education prior to December 1st, and to the Treasurer of State, any adjustment to state valuation determined under this section and the time period to which the adjustment applies. [PL 2019, c. 401, Pt. A, §3 (NEW).] [PL 2019, c. 401, Pt. A, §3 (NEW).]

3. Effect of modified state valuation. The following provisions apply to an adjustment to state valuation under this section. A. The Commissioner of Education shall use the adjusted state valuation amount instead of the valuation certified under section 305 in calculating education funding obligations under Title 20‑A, chapter 606‑B for the following fiscal year. [PL 2019, c. 401, Pt. A, §3 (NEW).] B. The Treasurer of State shall use the adjusted state valuation amount instead of the valuation certified under section 305 in calculating distributions of state-municipal revenue sharing under Title 30‑A, section 5681 for the following fiscal year. [PL 2019, c. 401, Pt. A, §3 (NEW).] [PL 2019, c. 401, Pt. A, §3 (NEW).]
36 M.R.S. § 948 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 948
36 §948. Supplemental assessments; enforcement of lien
Status: in_force

When taxes are assessed under section 713 , the lien upon real estate shall be enforced as provided in sections 941 to 943 ; except that if real estate shall have been transferred to a bona fide purchaser for value since the assessment was omitted or invalidly made with the transfer duly recorded, prior to the date of the supplemental assessment, the lien shall terminate.
36 M.R.S. § 2014 — ME Code / Title 36 / Part 3 / Chapter 221 / Section 2014
36 §2014. Fish passage facilities
Status: in_force

Taxes on the sale or use of materials used in the construction of fish passage facilities in new, reconstructed or redeveloped dams, when the fish passage facilities are built in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources, shall be refundable. [PL 1983, c. 560, §§4, 6 (NEW).]

The State Tax Assessor shall refund sales or use tax paid on these construction materials upon the submission by a person of the following: [PL 1983, c. 560, §§4, 6 (NEW).]

1. Certification concerning construction. A certification from the Department of Inland Fisheries and Wildlife or the Department of Marine Resources that the fish passage facilities were constructed in accordance with approved plans and specifications; and [PL 1983, c. 560, §§4, 6 (NEW).]

2. Application for tax rebate. An application for a tax rebate which shall state at a minimum the construction materials purchased, its manufacturers, its cost, the use of which the purchaser has made of the materials and the seller from whom the purchase was made, and shall be accompanied by a copy of the purchase invoices. [PL 1983, c. 560, §§4, 6 (NEW).]
36 M.R.S. § 1491 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1491
36 §1491. False entry on renewal forms
Status: in_force

Any person making a false entry on the renewal form provided by the Secretary of State in the collection of the excise tax, as authorized by section 1482, subsection 6, paragraph E , commits a civil violation for which a forfeiture of not less than $100 nor more than $500 shall be adjudged. [PL 1977, c. 696, §272 (RPR).]
36 M.R.S. § 6250 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6250
36 §6250. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1989, c. 534, Pt. C, §1 (NEW).]

1. Benefited property. [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §1 (RP).]

2. Bureau. "Bureau" means the Bureau of Revenue Services. [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1997, c. 526, §14 (AMD).]

2-A. Disability. "Disability" means a permanent and total impairment or condition that prevents an individual from being employed as determined by an agency of this State or of the Federal Government or pursuant to routine technical rules adopted by the State Tax Assessor. [PL 2021, c. 483, Pt. AA, §2 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).]

3. Homestead. "Homestead" means the owner-occupied principal dwelling owned by the taxpayer and up to 10 contiguous acres upon which it is located. If the homestead is located in a multi-unit building, the homestead is the portion of the building actually used as the principal dwelling and its percentage of the value of the common elements and of the value of the tax lot upon which it is built. The percentage is the value of the unit consisting of the principal dwelling compared to the total value of the building exclusive of the common elements, if any. "Homestead" includes the taxpayer-occupied principal dwelling and up to 10 contiguous acres upon which it is located that is held in a revocable living trust for the benefit of the taxpayer. [PL 2025, c. 113, Pt. A, §3 (AMD).]

3-A. Liquid asset. "Liquid asset" means something of value available to an individual that can be converted to cash in 3 months or less and includes: A. Bank accounts; [PL 2021, c. 483, Pt. AA, §4 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).] B. Certificates of deposit; [PL 2021, c. 483, Pt. AA, §4 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).] C. Money market and mutual funds; [PL 2021, c. 483, Pt. AA, §4 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).] D. Life insurance policies; [PL 2021, c. 483, Pt. AA, §4 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).] E. Stocks and bonds; and [PL 2021, c. 483, Pt. AA, §4 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).] F. Lump-sum payments and inheritances. [PL 2021, c. 483, Pt. AA, §4 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).] [PL 2021, c. 483, Pt. AA, §4 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).]

3-B. Municipality. "Municipality" means a city, town, plantation or the unorganized territory. [PL 2021, c. 483, Pt. AA, §5 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).]

4. Tax-deferred property. "Tax-deferred property" means the property upon which taxes are deferred under this chapter. [PL 1989, c. 534, Pt. C, §1 (NEW).]

5. Taxes. "Taxes" or "property taxes" means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll. [PL 1989, c. 534, Pt. C, §1 (NEW).]

6. Taxpayer. "Taxpayer" means an individual who has filed a claim for deferral under this chapter or individuals who have jointly filed a claim for deferral under this chapter. [PL 1989, c. 534, Pt. C, §1 (NEW).]
36 M.R.S. § 1114 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1114
36 §1114. Application
Status: in_force

No person can apply for classification for more than an aggregate total of 15,000 acres under this subchapter. The classification of farmland or open space land hereunder shall continue until the municipal assessor, or State Tax Assessor in the unorganized territory, determine that the land no longer meets the requirements of such classification. [PL 1975, c. 726, §2 (NEW).]
36 M.R.S. § 6255 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6255
36 §6255. Listing of tax-deferred property; interest accrual
Status: in_force

1. Tax-deferred property list. If eligibility for deferral of homestead property is established as provided in this chapter, the bureau shall notify the municipal assessor and the municipal assessor shall show on the current ad valorem assessment and tax roll which property is tax-deferred property by an entry clearly designating that property as tax-deferred property. [PL 1989, c. 534, Pt. C, §1 (NEW).]

2. Tax statement. When requested by the bureau, the municipal tax collector shall send to the bureau as soon as the taxes are extended upon the roll the tax statement for each tax-deferred property. [PL 1989, c. 534, Pt. C, §1 (NEW).]

3. Interest. Interest accrues on the actual amount of payments advanced to the municipality for the tax-deferred property pursuant to section 186 reduced by one percentage point. [PL 2021, c. 483, Pt. AA, §13 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]
36 M.R.S. § 6271 — ME Code / Title 36 / Part 9 / Chapter 908-A / Section 6271
36 §6271. Municipal authority
Status: in_force

1. Definitions. As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. A. "Eligible homestead" means the owner-occupied principal dwelling, either real or personal property, owned by a taxpayer and the land upon which it is located. If the dwelling is located in a multiunit building, the eligible homestead is the portion of the building actually used as the principal dwelling and its percentage of the value of the common elements and of the value of the tax lot upon which it is built. The percentage is the value of the dwelling compared to the total value of the building exclusive of the common elements, if any. [PL 2009, c. 489, §5 (NEW).] B. "Federal poverty level" means the nonfarm income official poverty line for a family of the size involved, as defined by the federal Office of Management and Budget and revised annually in accordance with the United States Omnibus Budget Reconciliation Act of 1981, Section 673, Subsection 2. [PL 2009, c. 489, §5 (NEW).] C. "Household income" means all income received by all persons of a household in a calendar year while members of the household. For the purposes of this paragraph, "household" means a claimant and spouse and all other individuals for whom the claimant under this chapter is entitled to claim a credit as a dependent or qualifying child under section 5219‑SS for the year for which relief is requested. [PL 2023, c. 360, Pt. A, §13 (AMD).] D. "Program" means a tax deferral program adopted by a municipality pursuant to subsection 2 . [PL 2009, c. 489, §5 (NEW).] E. "Tax-deferred property" means the property upon which taxes are deferred under this chapter. [PL 2009, c. 489, §5 (NEW).] F. "Taxes" or "property taxes" means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll. [PL 2009, c. 489, §5 (NEW).] G. "Taxpayer" means an individual who is responsible for payment of property taxes and has applied to participate or is currently participating in the program under this chapter. [PL 2009, c. 489, §5 (NEW).] [PL 2023, c. 360, Pt. A, §13 (AMD).]

2. Authority. The legislative body of a municipality may by ordinance adopt a property tax deferral program for senior citizens, referred to in this section as "the program." Upon application by a taxpayer, a municipality may defer property taxes on property if the following conditions are met: A. The property is an eligible homestead where the taxpayer has resided for at least 10 years prior to application; [PL 2009, c. 489, §5 (NEW).] B. The taxpayer is an owner of the eligible homestead, is at least 70 years of age on April 1st of the first year of eligibility and occupies the eligible homestead; and [PL 2009, c. 489, §5 (NEW).] C. The household income of the taxpayer does not exceed 300% of the federal poverty level. [PL 2009, c. 489, §5 (NEW).] An application, information submitted in support of an application and files and communications relating to an application for deferral of taxes under the program are confidential. Hearings and proceedings held by a municipality on an application must be held in executive session unless otherwise requested by the applicant. Nothing in this paragraph applies to the recording of liens or lists under subsection 3 or any enforcement proceedings undertaken by the municipality pursuant to this chapter or other applicable law. The municipality shall make available upon request the most recent list of tax-deferred properties of that municipality required to be filed under subsection 3 . The municipality may publish and release as public information statistical summaries concerning the program as long as the release of the information does not jeopardize the confidentiality of individually identifiable information. [PL 2009, c. 489, §5 (NEW).]

3. Effect of deferral. If property taxes are deferred under the program, the lien established on the eligible homestead under section 552 continues for the purpose of protecting the municipal interest in the tax-deferred property. Interest on the deferred taxes accrues at the rate of 0.5 percentage points above the otherwise applicable rate for delinquent taxes unless the municipality adopts a lower interest rate. In order to preserve the right to enforce the lien, the municipality shall record in the county registry of deeds a list of the tax-deferred properties of that municipality. The list must contain a description of each tax-deferred property as listed in the municipal valuation together with the name of the taxpayer listed on the valuation. The list must be updated annually to reflect the addition or deletion of tax-deferred properties, the amount of deferred taxes accrued for each property and payments received. The recording of the tax-deferred properties under this subsection is notice that the municipality claims a lien against those properties in the amount of the deferred taxes plus interest together with any fees paid to the county registry of deeds in connection with the recording. For a property deleted from the list, the recording serves as notice of release or satisfaction of the lien, even though the amount of taxes, interest or fees is not listed. [PL 2021, c. 120, §1 (AMD).]

4. Notice. The State Tax Assessor shall prepare a one-page notice of the effect of the deferral of property taxes under this section, of the right of the municipality to file a tax lien mortgage pursuant to chapter 105 and that the deferred taxes become due and payable as established in subsection 5 . This notice must have a readability score, as determined by a recognized instrument for measuring adult literacy levels, equivalent to no higher than a 6th grade reading level. A municipality that adopts the program shall provide a copy of this notice to each taxpayer applying to the program at the time of application and shall also annually provide to each taxpayer in the program, in lieu of a property tax bill, a copy of this notice together with an accounting of taxes deferred and interest accrued. [PL 2009, c. 489, §5 (NEW).]

5. Lien. When it is determined that one of the events set out in subsection 6 has occurred and that a property is no longer eligible for property tax deferral under this chapter, the municipality shall send notice by certified mail to the taxpayer, or the taxpayer's heirs or devisees, listing the total amount of deferred property taxes, including accrued interest and costs of all the years and establishing a due and payable date. For events listed in subsection 6, paragraphs A , B and C , payment is due within 45 days of the date of the notice. When the event listed in subsection 6, paragraph D occurs, the total amount of deferred taxes is due and payable 5 days before the date of removal of the property from the State. The municipality shall include in the notice a statement that the lien enforcement procedures pursuant to chapter 105, subchapter 9 apply. If the deferred tax liability of a property has not been satisfied by the date established pursuant to this subsection, the municipality may enforce the lien according to procedures in chapter 105, subchapter 9 . Partial payments accepted during the 18-month redemption period provided for in section 943 may not interrupt or extend the redemption period or in any way affect foreclosure procedures. [PL 2009, c. 489, §5 (NEW).]

6. Events requiring the payment of deferred tax and interest. Subject to subsection 7 , all deferred taxes and accrued interest must be paid pursuant to subsection 5 when: A. The taxpayer dies; [PL 2009, c. 489, §5 (NEW).] B. Some person other than the taxpayer becomes the owner of the property; [PL 2009, c. 489, §5 (NEW).] C. The tax-deferred property is no longer occupied by the taxpayer as a principal residence, except that this paragraph does not apply if the taxpayer is required to be absent from the eligible homestead for health reasons; or [PL 2009, c. 489, §5 (NEW).] D. The tax-deferred property, a mobile home, is moved out of the State. [PL 2009, c. 489, §5 (NEW).] [PL 2009, c. 489, §5 (NEW).]

7. Election to continue deferral. If one of the events listed in subsection 6 occurs, and the ownership of the eligible homestead is transferred to another member of the same household, the transferee may apply to the municipality for continuation of the deferral of taxes if the transferee meets the conditions in subsection 2, paragraphs B and C . [PL 2009, c. 489, §5 (NEW).]

8. Repeal of program. A municipality that has adopted the program under this section may discontinue it through the same procedure by which the program was adopted; however, any taxes deferred under the program continue to be deferred under the conditions of the program on the date it was ended. [PL 2009, c. 489, §5 (NEW).]
36 M.R.S. § 893 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 893
36 §893. Tax collector liable to inhabitants
Status: in_force

A delinquent tax collector is at all times answerable to the inhabitants of the tax collector's municipality for all sums that they have been obliged to pay by means of the tax collector's deficiency and for all consequent damages. [PL 2025, c. 113, Pt. D, §40 (AMD).]
36 M.R.S. § 7301 — ME Code / Title 36 / Part 11 / Chapter 931 / Section 7301
36 §7301. Tax burden reduction goals
Status: in_force

It is the goal and policy of the State that additional state funds provided to municipalities through increases in the state share of education funding under the essential programs and services funding model must, to the greatest possible extent, be available for statewide property tax reduction. [PL 2005, c. 2, Pt. H, §2 (NEW).]
36 M.R.S. § 5202-E — ME Code / Title 36 / Part 8 / Chapter 817 / Section 5202-E
36 §5202-E. Report on corporate income tax data reporting
Status: in_force

1. Report. Beginning January 31, 2025 and biennially thereafter, the bureau shall, consistent with section 191 , provide a report on corporate income tax to the joint standing committee of the Legislature having jurisdiction over taxation matters. The report must include the following: A. Of the 50 largest for-profit employers in the State as measured by payroll withholding, for which there is complete data, the number that paid zero state corporate income tax in the 4 most recent tax years or received a refunded portion of a refundable credit; [PL 2023, c. 627, §1 (NEW).] B. The number of corporations that filed corporate income taxes that reported over $50,000,000, over $100,000,000, over $250,000,000 and over $1,000,000,000 in federal taxable income for the 2 previous tax years; [PL 2023, c. 627, §1 (NEW).] C. For each income range identified in paragraph B : (1) The total income reported; (2) The total income apportioned to the State; and (3) The number of filers that reported zero or less total corporate income tax due for the 4 most recent tax years for which there is complete data; [PL 2023, c. 627, §1 (NEW).] D. The percentage of corporations that filed corporate income taxes doing business in the State that reported total corporate income tax due of zero or less for the 4 most recent tax years for which there is complete data; [PL 2025, c. 390, Pt. A, §57 (AMD).] E. The percentage of corporations that filed corporate income taxes doing business in the State that reported federal taxable income of greater than zero and reported total Maine corporate income tax due of zero or less for the 4 most recent tax years for which there is complete data; and [PL 2023, c. 627, §1 (NEW).] F. The percentage of corporations that filed corporate income taxes doing business in the State that reported federal taxable income of greater than zero and reported zero income apportioned to the State of adjusted federal income. [PL 2023, c. 627, §1 (NEW).] For the purposes of this section, "corporate" and "corporation" include C corporations and limited liability companies taxed as corporations in the State. [PL 2025, c. 390, Pt. A, §57 (AMD).]
36 M.R.S. § 253 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 253
36 §253. Warrant requirements
Status: in_force

Warrants issued by the Treasurer of State must require the assessors of each municipality to make a fair list of their assessments, as required by this Title; to commit such list to the tax collector of such municipality in accordance with section 709 ; and to return a certificate of those assessments in accordance with section 712 . [PL 2023, c. 523, Pt. A, §3 (AMD).]
36 M.R.S. § 4903 — ME Code / Title 36 / Part 7 / Chapter 721 / Section 4903
36 §4903. Credit or refund for fee paid for packaged milk
Status: in_force

1. Credit or refund allowed. A handler or handler's designee may claim a credit or refund for a fee paid pursuant to this chapter on packaged milk that is subsequently exported from this State by a customer of the handler or the handler's designee for sale out of state. [PL 2011, c. 125, §3 (NEW).]

2. Handler's claim for credit or refund. A handler claiming a credit or refund under subsection 1 must file a claim with the assessor. The credit or refund must be claimed on the report required under section 4902, subsection 5 . A handler may not claim a credit or refund under this section for any sales occurring before October 1, 2011. [PL 2011, c. 125, §3 (NEW).]

3. Designee's claim for credit or refund. A handler's designee claiming a credit or refund under subsection 1 must file a claim with the assessor. The credit or refund must be claimed on a report required under section 4902, subsection 5 or other form as prescribed by the assessor. A handler's designee may not claim a credit or refund under this section for any sales occurring before October 1, 2011. [PL 2011, c. 125, §3 (NEW).]
36 M.R.S. § 3209 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3209
36 §3209. Reports; International Fuel Tax Agreement; payment of tax; allowance for losses
Status: in_force

1. Suppliers and wholesalers. Every licensed supplier and wholesaler shall file on or before the last day of each month a return with the State Tax Assessor stating the gross gallons of distillates received, sold and used in this State by that licensed supplier or wholesaler during the preceding calendar month, on a form prescribed and furnished by the assessor. The return must include any further information reasonably required by the assessor. At the time of filing the return required by this subsection, each licensed supplier or wholesaler must pay to the assessor a tax as prescribed in section 3203 upon each gallon reported as a taxable sale or as taxable gallons used. [PL 2009, c. 434, §54 (AMD).]

1-A. Retailers. Every licensed retailer shall file on or before the last day of each month a return with the assessor stating the gross gallons of low-energy fuel received, sold and used in this State by that retailer during the preceding calendar month on a form prescribed and furnished by the assessor. The return must include any further information reasonably required by the assessor. At the time of filing the return required by this subsection, each retailer shall pay to the assessor a tax as prescribed in section 3203 upon each gallon reported as a taxable sale or as taxable gallons used. [PL 2007, c. 438, §80 (AMD).]

1-B. International Fuel Tax Agreement. The State Tax Assessor shall enforce the IFTA governing documents and take all steps necessary to maintain the State's membership in the IFTA, in order to: A. Facilitate the administration of this chapter; [PL 2001, c. 396, §30 (NEW).] B. Promote the fullest and most efficient possible use of the highway system; and [PL 2001, c. 396, §30 (NEW).] C. Make uniform the administration, collection and enforcement of special fuel use taxation laws with respect to motor vehicles operated in multiple jurisdictions by ensuring this State's full participation in the single-base jurisdiction system embodied in the IFTA governing documents. [PL 2011, c. 644, §12 (AMD).] If a provision of chapter 7 or this chapter is inconsistent with the IFTA governing documents, the IFTA governing documents prevail for purposes of this chapter except when prohibited by the Constitution of Maine or the United States Constitution. The assessor is authorized to ratify amendments to the IFTA governing documents on behalf of this State, except that the assessor may not ratify any provision that infringes on the substantive taxation authority of the Legislature, including the power to impose taxes, set tax rates and determine exemptions. The assessor may by mutual agreement with the Secretary of State delegate to the Secretary of State the assessor's responsibilities under this subsection, as well as the responsibility for the audit, assessment and processing of IFTA special fuel tax returns, IFTA special fuel tax collection, the administrative appeal of IFTA special fuel tax assessments and compliance with IFTA administrative requirements. Notwithstanding section 151 , if the administrative appeal of IFTA special fuel tax assessments has been delegated to the Secretary of State, such appeals must be taken under Title 29‑A, section 111 and the Maine Administrative Procedure Act. For purposes of this Title and Title 29‑A , an IFTA special fuel tax assessment is considered final and subject to demand and enforced collection under this Title and Title 29‑A if the tax assessed has not been paid by its due date and no further administrative or judicial review is available pursuant to this Title or Title 29‑A . [PL 2011, c. 644, §12 (AMD).]

2. Users generally. Except as provided by subsection 4 , each user, not later than the last day of April, July, October and January of each year, shall file with the assessor a return that must include the total gallonage of fuels used within this State during the quarter ending the last day of the preceding month. The return must include any further information reasonably required by the assessor. At the time of filing the return required by this subsection, each user shall pay to the assessor the tax imposed by section 3203 upon each gallon reported as a taxable use or as taxable gallons used, which has not been subjected to the special fuel tax. [PL 2007, c. 438, §80 (AMD).]

3. Exempt users. Any user of special fuel operating exclusively within this State and using only special fuel purchased within this State upon which the State has received the special fuel tax, may be exempted, at the discretion of the assessor, from filing returns under this chapter. Any user of special fuel requesting exemption from filing returns shall submit an affidavit as prescribed by the assessor. [PL 2007, c. 438, §80 (AMD).]

4. Annual returns in certain circumstances. Notwithstanding any other provisions of this section, a user may file an annual return with payment on or before January 31st of each year covering the prior year when the annual tax liability is expected to be $100 or less or when allowed by the IFTA governing documents. [PL 2001, c. 396, §30 (AMD).]

5. Monthly reports from wholesalers. [PL 2009, c. 434, §55 (RP).]
36 M.R.S. § 5220 — ME Code / Title 36 / Part 8 / Chapter 823 / Section 5220
36 §5220. Persons required to make returns of income
Status: in_force

An income tax return or franchise tax return with respect to the tax imposed by this Part shall be made, on such forms as may be required by the State Tax Assessor, by the following: [PL 1987, c. 402, Pt. A, §189 (RPR).]

1. Resident individuals. Every resident individual: A. Who is required to file a federal income tax return for the taxable year; or [PL 1987, c. 504, §33 (RPR).] B. Who, pursuant to this Part, has a Maine individual income tax liability for the taxable year. [PL 1987, c. 819, §10 (AMD).] C. [PL 1987, c. 504, §33 (RP).] [PL 1987, c. 819, §10 (AMD).]

2. Nonresident individuals. Every nonresident individual who, pursuant to this Part, has a Maine individual income tax liability for the taxable year. An individual whose only Maine-source income is excluded from Maine adjusted gross income by the threshold contained in section 5142, subsection 8‑B is not subject to taxation under this Part and need not file a return; A. [PL 1987, c. 504, §34 (RP).] B. [PL 1987, c. 504, §34 (RP).] [PL 2011, c. 380, Pt. CCCC, §3 (AMD); PL 2011, c. 380, Pt. CCCC, §4 (AFF).]

3. Resident estates or trusts. Every resident estate or trust that has for the taxable year: A. Any Maine taxable income as defined in section 5163 ; [PL 2005, c. 618, §14 (AMD); PL 2005, c. 618, §22 (AFF).] B. Gross income of $10,000 or more, regardless of the amount of Maine taxable income; or [PL 2005, c. 618, §14 (AMD); PL 2005, c. 618, §22 (AFF).] C. A Maine income tax liability pursuant to this Part; [PL 2005, c. 618, §14 (AMD); PL 2005, c. 618, §22 (AFF).] [PL 2005, c. 618, §14 (AMD); PL 2005, c. 618, §22 (AFF).]

4. Certain nonresident estates or trusts. Every nonresident estate or trust that has for the taxable year: A. Any Maine taxable income as determined under section 5175‑A ; [PL 2009, c. 434, §79 (AMD).] B. Both distributable net income derived from or connected with sources in this State as determined in accordance with section 5142 as if the estate or trust were a nonresident individual and gross income of $10,000 or more, regardless of the amount of Maine taxable income; or [PL 2021, c. 253, Pt. A, §7 (AMD).] C. A Maine income tax liability pursuant to this Part; [PL 2005, c. 618, §15 (AMD); PL 2005, c. 618, §22 (AFF).] [PL 2021, c. 253, Pt. A, §7 (AMD).]

5. Certain taxable corporations. Every taxable corporation that is required to file a federal income tax return. A taxable corporation that is a member of an affiliated group and that is engaged in a unitary business with one or more other members of that affiliated group shall file, in addition, a combined report, in accordance with section 5244 . The State Tax Assessor may allow 2 or more taxable corporations that are members of an affiliated group and that are engaged in a unitary business to file a single return on which the aggregate Maine income tax liability of all those corporations is reported. [PL 1997, c. 404, §6 (AMD); PL 1997, c. 404, §10 (AFF).]

6. Certain financial institutions. Every financial institution, as defined by section 5206‑D, subsection 8 , that has Maine assets as defined by section 5206‑D, subsection 12 , or that realizes Maine net income as defined by section 5206‑D, subsection 13 . A financial institution that is a member of an affiliated group and that is engaged in a unitary business with one or more other members of that affiliated group shall file, in addition, a combined report in accordance with section 5206‑G . Two or more financial institutions that are required to file returns under this subsection, that are members of an affiliated group and that are engaged in a unitary business shall file a single return on which the aggregate state tax liability of all those financial institutions is reported, in which case intercompany eliminations must be made as necessary to avoid the duplication of income or assets. [PL 1997, c. 746, §21 (AMD); PL 1997, c. 746, §24 (AFF).]

7. Exceptions. A resident individual who does not have a Maine income tax liability pursuant to this Part for the taxable year and who filed a federal income tax return for the taxable year for the sole purpose of claiming a credit under the Code, Section 32 is not required to file a Maine income tax return for that taxable year. The assessor, by rule, may identify other exceptions to the requirements of this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2009, c. 361, §29 (NEW).]
36 M.R.S. § 5295 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5295
36 §5295. Temporary adjustments to Maine income tax filing requirements based on federal changes
Status: in_force

1. Federal income tax law changes; report. Whenever it appears to the Commissioner of Administrative and Financial Services that the Legislature has not had the opportunity before the bureau begins processing returns for the most recently completed tax year to conform or adjust Maine laws in response to federal income tax law changes affecting the tax year, the commissioner shall report in writing to the Governor a description of the federal income tax law changes and their potential effect on Maine income tax laws and the state budget. The commissioner shall timely send a copy of the report to the President of the Senate, the Speaker of the House of Representatives, the majority and minority leaders of the Senate and House of Representatives, the chair of the joint standing committee of the Legislature having jurisdiction over taxation matters and the chair of the joint standing committee of the Legislature having jurisdiction over appropriations and financial affairs. [PL 2025, c. 336, §2 (NEW).]

2. Determination by Governor of temporary adjustment of Maine income tax filing requirements. After receiving the report pursuant to subsection 1 , the Governor may direct the assessor to temporarily adjust, in a manner determined equitable by the Governor, the assessor's administration of the tax year based on some or all of the federal income tax law changes as the Governor may equitably determine, contingent on the future enactment by the Legislature of legislation that addresses the federal income tax law changes. The Governor, to the extent practicable, shall make the determination consistent with the intent of the Legislature in enacted Maine income tax laws and consider the budgetary implications of the determination and the extent to which the determination reduces the complexity of the affected tax year to ease taxpayers' compliance with, and the bureau's administration of, Maine income tax laws. [PL 2025, c. 336, §2 (NEW).]

3. Notice. Immediately upon making a determination pursuant to subsection 2 , the Governor shall notify the President of the Senate, the Speaker of the House of Representatives, the majority and minority leaders of the Senate and House of Representatives, the members of the joint standing committee of the Legislature having jurisdiction over taxation matters and the chairs of the joint standing committee of the Legislature having jurisdiction over appropriations and financial affairs of the specific direction provided to the assessor and the effect of that determination on Maine income tax laws and the state budget. Upon receipt of notice pursuant to this subsection, the joint standing committee of the Legislature having jurisdiction over taxation matters may convene to consider action taken under this section. A hearing held under this section must be held with public notice provided at least 2 full weeks prior to the day of the hearing. The joint standing committee may report out a bill related to the report to the session of the Legislature to which the report is submitted or, if the Legislature is not in session, to the next regular or special session of the Legislature occurring after submission of the report. [PL 2025, c. 336, §2 (NEW).]

4. Action by assessor. Upon receiving the direction of the Governor pursuant to subsection 2 , the assessor shall proceed in accordance with that direction, including in the processing of income tax returns and notices, the acceptance of tax payments and the issuance of refunds. The tax return filing instructions or related public information must: A. State that the tax return filing instructions and processing of those returns are, in whole or in part, contingent on the enactment by the Legislature of legislation that addresses federal income tax law changes; [PL 2025, c. 336, §2 (NEW).] B. Explain that a taxpayer may choose to wait for the enactment by the Legislature of legislation that addresses federal income tax law changes by filing under extension pursuant to section 5231, subsection 4 ; [PL 2025, c. 336, §2 (NEW).] C. Require a taxpayer that files a tax return to do so in a manner consistent with the issued tax returns, forms, instructions and other guidance; and [PL 2025, c. 336, §2 (NEW).] D. State that if the Legislature enacts legislation that addresses federal income tax law changes that are at variance with the filing instructions in effect at the time of filing: (1) The affected taxpayer is not subject to interest or penalty for a resulting underpayment related to the variance; (2) Any incorrect refund will not result in interest or penalty accruing prior to the date of enactment of such legislation; and (3) The affected taxpayer shall file an amended return to address the variance. [PL 2025, c. 336, §2 (NEW).] [PL 2025, c. 336, §2 (NEW).]
36 M.R.S. § 766 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 766
36 §766. Warrant for completion of collection; form
Status: in_force

The State Tax Assessor shall prescribe the form of the warrant to be used by the assessors or municipal officers for the completion of the collection of taxes under sections 763 to 765 . [PL 1975, c. 765, §14 (RPR).]
36 M.R.S. § 6571 — ME Code / Title 36 / Part 9 / Chapter 914 / Section 6571
36 §6571. 2003 Maine Tax Amnesty Program established
Status: in_force

There is established the 2003 Maine Tax Amnesty Program. This program is intended to encourage delinquent taxpayers to comply with the State's tax law and to enable the assessor to identify and collect previously unreported taxes and to accelerate collection of certain delinquent tax liabilities. The long-term goal of this program is to improve taxpayer compliance with the State's tax law. [PL 2003, c. 20, Pt. AA, §4 (NEW).]
36 M.R.S. § 655 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 655
36 §655. Personal property
Status: in_force

The following personal property is exempt from taxation:

1. Personal property. A. Industrial inventories including raw materials, goods in process and finished work on hand; [PL 1973, c. 592, §13 (RPR).] B. Stock-in-trade, including inventory held for resale by a distributor, wholesaler, retail merchant or service establishment. "Stock-in-trade" also includes unoccupied manufactured housing, as defined in Title 10, section 9002, subsection 7, paragraph A or C , that was not previously occupied at its present location, that is not connected to water or sewer and that is owned and offered for sale by a person licensed for the retail sale of manufactured housing pursuant to Title 10, chapter 951, subchapter 2 ; [PL 2019, c. 607, Pt. A, §5 (AMD).] C. Agricultural produce and forest products, including logs, pulpwood, woodchips and lumber; [PL 1973, c. 592, §13 (RPR).] D. Livestock, including farm animals, neat cattle and fowl; [PL 2017, c. 288, Pt. A, §40 (AMD).] E. The household furniture, including television sets and musical instruments of each person in any one household; and each person's wearing apparel, farming utensils and mechanical tools necessary for that person's business; [PL 2025, c. 113, Pt. D, §20 (AMD).] F. All radium used in the practice of medicine; [PL 1973, c. 592, §13 (RPR).] G. Property in the possession of a common carrier while in interstate transportation or held en route awaiting further transportation to the destination named in a through bill of lading; [PL 1973, c. 592, §13 (RPR).] H. Vessels built, in the process of construction, or undergoing repairs, which are within the State on the first day of each April and are owned by persons residing out of the State. "Vessels" as used in this paragraph shall not be construed to include pleasure vessels and boats; [PL 1973, c. 592, §13 (RPR).] I. Pleasure vessels and boats in the State on the first day of each April whose owners reside out of the State, and which are left in this State by the owners for the purpose of repair or storage, except those regularly kept in the State during the preceding year; [PL 1973, c. 592, §13 (RPR).] J. Personal property in another state or country and legally taxed there; [PL 1973, c. 592, §13 (RPR).] K. Vehicles exempt from excise tax in accordance with section 1483 ; [PL 1973, c. 592, §13 (RPR).] L. Registered snowmobiles as defined in Title 12, section 13001, subsection 25 ; [PL 2003, c. 414, Pt. B, §49 (AMD); PL 2003, c. 614, §9 (AFF).] M. All farm machinery used exclusively in production of hay and field crops to the aggregate actual market value not exceeding $10,000, excluding motor vehicles. Motor vehicle shall mean any self-propelled vehicle; [PL 1977, c. 263 (AMD).] N. Water pollution control facilities and air pollution control facilities as defined in section 656, subsection 1, paragraph E ; [PL 2005, c. 652, §1 (AMD); PL 2005, c. 652, §3 (AFF).] O. All beehives; [PL 1973, c. 788, §182 (RPR).] P. All items of individually owned personal property with a just value of less than $1,000, except: (1) Items used for industrial or commercial purposes; and (2) Vehicles as defined in section 1481 that are not subject to an excise tax; [PL 2007, c. 627, §23 (AMD).] Q. [PL 1983, c. 777, §3 (RP).] R. [PL 1983, c. 632, Pt. A, §5 (RP); PL 1983, c. 632, Pt. B, §5 (RP).] S. [PL 2025, c. 469, §9 (RP); PL 2025, c. 469, §44 (AFF).] S-1. Unextracted minerals. For purposes of this paragraph, "minerals" has the same meaning as in section 2855, subsection 9 ; [PL 2025, c. 469, §10 (NEW); PL 2025, c. 469, §44 (AFF).] T. Trail-grooming equipment registered under Title 12, section 13113 ; [PL 2023, c. 682, §1 (AMD).] U. Solar and wind energy equipment that generates heat or electricity if all of the energy is: (1) Used on the site where the property is located; or (2) Transmitted through the facilities of a transmission and distribution utility and a utility customer or customers receive a utility bill credit for the energy generated by the equipment pursuant to Title 35‑A . On or before April 1st of the first property tax year for which a taxpayer claims an exemption under this paragraph, the taxpayer claiming the exemption shall file a report with the assessor. The report must identify the property for which the exemption is claimed and must be made on a form prescribed by the State Tax Assessor or a substitute form approved by the State Tax Assessor. The State Tax Assessor shall furnish copies of the form to each municipality in the State and make the forms available to taxpayers. This paragraph applies to solar energy equipment for property tax years beginning before April 1, 2025; and V. For property tax years beginning on or after April 1, 2025, solar energy equipment that generates heat or electricity if: (1) All of the energy is used on the site where the property is located; (2) The equipment is collocated with a net energy billing customer that is or net energy billing customers that are subscribed to at least 50% of the facility's output; or (3) All of the energy is transmitted through the facilities of a transmission and distribution utility and a utility customer or customers receive a utility bill credit for the energy generated by the equipment pursuant to Title 35‑A, section 3209‑A or 3209‑B and the generator of electricity entered into a fully executed interconnection agreement with a transmission and distribution utility prior to June 1, 2024. On or before April 1st of the first property tax year for which a taxpayer claims an exemption under this paragraph, the taxpayer claiming the exemption shall file a report with the assessor. The report must identify the property for which the exemption is claimed and must be made on a form prescribed by the State Tax Assessor or a substitute form approved by the State Tax Assessor. The State Tax Assessor shall furnish copies of the form to each municipality in the State and make the forms available to taxpayers. [PL 2023, c. 682, §3 (NEW).] [PL 2025, c. 113, Pt. D, §20 (AMD); PL 2025, c. 469, §§9, 10 (AMD); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 6612 — ME Code / Title 36 / Part 9 / Chapter 914-D / Section 6612
36 §6612. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2011, c. 657, Pt. Q, §1 (NEW).]

1. Lookback period. "Lookback period" means the period from January 1, 2006 to December 31, 2011. [PL 2011, c. 657, Pt. Q, §1 (NEW).]

2. Program period. "Program period" means the period from October 1, 2012 to November 30, 2012. [PL 2011, c. 657, Pt. Q, §1 (NEW).]
36 M.R.S. § 6764 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6764
36 §6764. Annual report
Status: in_force

On or before March 1st annually, beginning in 2025, the commissioner shall report to the joint standing committees of the Legislature having jurisdiction over taxation matters and economic development matters information including the: [PL 2023, c. 631, §3 (NEW).]

1. Applicant information. Name, municipality in this State in which the business's primary place of business is located and business type, including the parent company, if applicable, of each applicant approved for the employment tax increment financing development program; [PL 2023, c. 631, §3 (NEW).]

2. Reimbursement. Aggregate amounts of reimbursements claimed; [PL 2023, c. 631, §3 (NEW).]

3. Number of jobs. Numbers of jobs created as a consequence of the employment tax increment financing development program; and [PL 2023, c. 631, §3 (NEW).]

4. Amount of wages. Aggregate amounts of wages paid for jobs created as a consequence of the employment tax increment financing development program. [PL 2023, c. 631, §3 (NEW).]
36 M.R.S. § 184-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 184-A
36 §184-A. Intentional evasion of tax
Status: in_force

1. Tax amount of $2,000 or less. A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime. [PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]

1-A. Tax amount of $2000 or less, subsequent offense. [PL 2009, c. 361, §8 (RP).]

2. Tax amount over $2,000. A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime. [PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]

2-A. Tax amount over $2,000, subsequent offense. [PL 2009, c. 361, §9 (RP).]

3. Date of prior conviction. [PL 2003, c. 452, Pt. U, §2 (RP); PL 2003, c. 452, Pt. X, §2 (AFF).]
36 M.R.S. § 5132 — ME Code / Title 36 / Part 8 / Chapter 805 / Section 5132
36 §5132. Income or loss from sources on tribal land
Status: in_force

1. General. The Maine adjusted gross income of a tribal member derived from or connected with sources on tribal land is the sum of the following amounts: A. The net amount of items of income, gain, loss and deduction entering into the tribal member's federal adjusted gross income that are derived from or connected with sources on tribal land including: (1) The tribal member's distributive share of partnership or limited liability company income and deductions derived from or connected with sources on tribal land determined following the methods for sourcing income to this State under section 5192 , except that subsections 2 to 6 of this section and not section 5142 apply under section 5192, subsection 1 ; (2) The tribal member's share of estate or trust income and deductions derived from or connected with sources on tribal land determined following the methods for sourcing income to this State under section 5176 , except that subsections 2 to 6 of this section and not section 5142 apply under section 5176, subsection 1 ; and (3) The tribal member's pro rata share of the income of an S corporation derived from or connected with sources on tribal land; and [PL 2021, c. 681, Pt. G, §5 (NEW).] B. The portion of the modifications described in section 5122, subsections 1 and 2 that relates to income derived from or connected with sources on tribal land, including any modifications attributable to the tribal member as a partner of a partnership, shareholder of an S corporation, member of a limited liability company or beneficiary of an estate or trust. [PL 2021, c. 681, Pt. G, §5 (NEW).] [PL 2021, c. 681, Pt. G, §5 (NEW).]

2. Attribution. Items of income, gain, loss and deduction derived from or connected with sources within tribal land are those items attributable to: A. The ownership or disposition of any interest in real or tangible personal property on tribal land; [PL 2021, c. 681, Pt. G, §5 (NEW).] B. A business, trade, profession or occupation carried on within tribal land; and [PL 2021, c. 681, Pt. G, §5 (NEW).] C. Proceeds from any gambling activity conducted on tribal land or lottery tickets purchased on tribal land, including payments received from a 3rd party for the transfer of the rights to future proceeds related to any such gambling activity or lottery tickets, except that proceeds from Maine State Lottery tickets, including payments received from a 3rd party for the transfer of the rights to future proceeds related to the lottery tickets, are not derived from or connected with sources on tribal land. [PL 2021, c. 681, Pt. G, §5 (NEW).] [PL 2021, c. 681, Pt. G, §5 (NEW).]

3. Intangibles. Income from intangible personal property including annuities, dividends, interest and gains from the disposition of intangible personal property constitutes income derived from sources within tribal land only to the extent that such income is from property employed in a business, trade, profession or occupation carried on within tribal land. [PL 2021, c. 681, Pt. G, §5 (NEW).]

4. Gain or loss on sale of partnership interest. Notwithstanding subsection 3 , the gain or loss on the sale of a partnership interest is sourced to tribal land in an amount equal to the gain or loss multiplied by the ratio obtained by dividing the original cost of partnership tangible property located on tribal land by the original cost of partnership tangible property everywhere, determined at the time of the sale. Tangible property includes property owned or rented and is valued in accordance with section 5211, subsection 10 . If more than 50% of the value of the partnership's assets consists of intangible property, gain or loss from the sale of the partnership interest is sourced to tribal land in accordance with the property and payroll factors of the partnership for its first full tax period immediately preceding the tax period of the partnership during which the partnership interest was sold. For purposes of this subsection, the property and payroll factors of a partnership are determined in accordance with chapter 821 . This subsection does not apply to the sale of a limited partner's interest in an investment partnership where more than 80% of the value of the partnership's total assets consists of intangible personal property held for investment, except that such property cannot include an interest in a partnership unless that partnership is itself an investment partnership. If the apportionment provisions of this subsection do not fairly represent the extent of the partnership's business activity on tribal land, the taxpayer may petition for, or the State Tax Assessor may require, in respect to all or any part of the partnership's business activity the employment of any other method to effectuate an equitable apportionment to tribal land of the partner's income from the sale of the partnership interest. [PL 2021, c. 681, Pt. G, §5 (NEW).]

5. Deductions for losses. Deductions with respect to capital losses, net long-term capital gains and net operating losses must be based solely on income, gains, losses and deductions derived from or connected with sources on tribal land, under regulations to be prescribed by the assessor, but otherwise must be determined in the same manner as the corresponding federal deductions. [PL 2021, c. 681, Pt. G, §5 (NEW).]

6. Apportionment. If a business, trade, profession or occupation is carried on partly within and partly without tribal land, the items of income and deduction derived from or connected with sources within tribal land must be determined as apportioned to tribal land according to the following methods: A. Except as provided in paragraph B , according to the methods for apportioning income to this State under chapter 821 , except that instead of apportioning income to tribal land using the sales factor pursuant to section 5211, subsection 8 , income is apportioned to tribal land by multiplying the income by a fraction, the numerator of which is the property factor plus the payroll factor and the denominator of which is 2; or [PL 2021, c. 681, Pt. G, §5 (NEW).] B. In the case of the rendering of purely personal services by a tribal member, according to the methods established in regulations to be prescribed by the assessor. [PL 2021, c. 681, Pt. G, §5 (NEW).] [PL 2021, c. 681, Pt. G, §5 (NEW).]
36 M.R.S. § 995 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 995
36 §995. Warrant of distress; service; notice; fees
Status: in_force

Before the sheriff, deputy sheriff or constable serves a warrant pursuant to section 994 , that law enforcement officer shall deliver to the taxpayer or leave at the taxpayer's last and usual place of abode a summons from the tax collector stating the amount of tax due, and that it must be paid within 10 days from the time of leaving the summons. If not paid, the law enforcement officer shall serve such warrant the same as tax collectors may do and is entitled to the same fees as for levying executions in personal actions. [PL 2025, c. 113, Pt. D, §55 (AMD).]

For the service of such warrant, the law enforcement officer is entitled to the same fees as sheriffs for serving warrants, but the officer's travel must be computed only from the officer's place of abode to place of service. [PL 2025, c. 113, Pt. D, §55 (AMD).]
36 M.R.S. § 1076 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1076
36 §1076. Purchaser to notify mortgagee of sale; right of redemption
Status: in_force

When real estate is sold for nonpayment of taxes, the tax collector shall, within 30 days after the day of sale, lodge with the municipal treasurer a certificate under oath designating the quantity of real estate sold, the names of the owners of each parcel and the names of the purchasers; what part of the amount of each was tax and what was cost and charges; and also a deed of each parcel sold, running to the purchasers. The treasurer may not at that time deliver the deeds to the grantees, but shall put them on file in the treasurer's office, to be delivered at the expiration of 2 years from the day of sale. The treasurer shall after the expiration of 2 years deliver any such deed to the grantee or the grantee's heirs, as long as the owner, the mortgagee or any person in possession or other person legally taxable for that real estate does not within such time redeem the real estate from such sale by payment or tender of the taxes, all the charges and interest on the whole at the rate of 8% a year from the date of sale to the time of redemption, and costs as provided, with 67¢ for the deed and certificate of acknowledgment. [PL 2025, c. 113, Pt. D, §63 (AMD).]

If there is an undischarged mortgage duly recorded on the real estate sold for nonpayment of taxes, the purchaser at such sale shall notify the holder of record of each such mortgage within 60 days from the date of that sale by sending a notice in writing by registered letter addressed to the record holder of such mortgage at the residence of such holder as given in the registry of deeds in the county where that real estate is situated, stating that the purchaser has purchased the estate at a tax sale on such date and requesting the mortgagee to redeem the same. If such notice is not given, the holder of record of any mortgage on record in the registry of deeds at the time of that sale may redeem the real estate sold at any time within 3 months after receiving actual notice of such sale by the payment or tender of the amounts, interest and costs as specified, and the registry fee for recording and discharging the deed, if the deed has been recorded, and the deed must be discharged by the grantee of that deed, or the owner under the tax deed at the time of redemption, in the manner provided for the discharge of mortgages of real estate. [PL 2025, c. 113, Pt. D, §63 (AMD).]

If an owner of real estate that is assessed to any former owner who was not the owner on April 1st of the taxable year as assessed, or to owners unknown, does not have actual notice of the sale of the owner's real estate for taxes within those 2 years, the owner may, at any time within 3 months after the owner has had actual notice, redeem the real estate sold from such sale although the deed may have been recorded by payment or tender of the amounts, interest and costs as specified and the registry fee for recording and discharging the deed, in case the deed has been recorded, and the deed must be discharged by the grantee of that deed, or the owner under the tax deed at the time of redemption, in the manner provided for the discharge of mortgages on real estate. [PL 2025, c. 113, Pt. D, §63 (AMD).]

If the real estate is redeemed before the deed is delivered, the municipal treasurer shall give the owner, mortgagee or party to whom the real estate is assessed or other person legally taxable for that real estate a certificate of redemption, cancel the deed and pay to the grantee on demand the amount so received from the grantee. If the amounts, interest and costs specified are not paid to the treasurer within the time as specified, the treasurer shall deliver to the grantee the treasurer's deed upon the payment of the fees for the deed and acknowledgment and 30¢ more for receiving and paying out the proceeds of the sale, but all tax deeds of real estate upon which there is an undischarged mortgage duly recorded may not carry a title except subject to such mortgage, unless the purchaser at such tax sale gives to the record holder of the mortgage notice as provided. For the fidelity of the treasurer in discharging the treasurer's duties required, the municipality is responsible and has a remedy on the treasurer's bond in case of default. [PL 2025, c. 113, Pt. D, §63 (AMD).]
36 M.R.S. § 2514 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2514
36 §2514. Applicability of provisions
Status: in_force

Sections 2512 and 2513 shall not apply to the taxation of any annuity consideration on any annuity contract issued prior to August 1, 1943. Sections 2512 and 2513 shall not apply to any premium from an insurance contract, which premium is received prior to October 1, 1969, or any consideration, regardless of when received, from any retirement annuity contracts issued by an insurance or annuity company organized and operated without profit to any private shareholder or individual exclusively for the purpose of aiding nonproprietary educational and scientific institutions pursuant to a retirement program established under the United States Internal Revenue Code, Section 403 (b). Premiums or considerations received from life insurance policies or annuity contracts issued in connection with the funding of a deferred compensation plan described under the United States Internal Revenue Code, Section 457, a pension, annuity or profit-sharing plan or individual retirement account or annuity qualified or exempt under the United States Internal Revenue Code, Section 401, 403, 404, 408 or 501, as now or hereafter amended or renumbered from time to time, shall be exempt from tax. [PL 1987, c. 343, §7 (AMD).]
36 M.R.S. § 5125 — ME Code / Title 36 / Part 8 / Chapter 805 / Section 5125
36 §5125. Itemized deductions
Status: in_force

1. General. An individual who has claimed itemized deductions from federal adjusted gross income in determining the individual's federal taxable income for the taxable year may claim itemized deductions from Maine adjusted gross income as provided in this section. A. [PL 1987, c. 819, §7 (RP).] B. [PL 1987, c. 819, §7 (RP).] [PL 2003, c. 390, §34 (AMD).]

2. Spouses. Spouses, both of whom are required to file returns under this Part, are allowed to claim itemized deductions from Maine adjusted gross income only if both do so. Their total itemized deductions from federal adjusted gross income, as modified by subsection 3 , may be taken by either spouse or divided between them, as they may elect, if their federal income tax is determined on a joint return but their tax under this Part is determined on separate returns. The total itemized deductions from Maine adjusted gross income claimed on a return may not exceed the limitation amount in subsection 4 . [PL 2013, c. 368, Pt. TT, §10 (AMD); PL 2013, c. 368, Pt. TT, §20 (AFF).]

3. Amount. The sum of an individual's itemized deductions from federal adjusted gross income must be: A. Reduced by any amount attributable to income taxes or sales and use taxes imposed by this State or any other taxing jurisdiction; [PL 2005, c. 12, Pt. P, §6 (AMD); PL 2005, c. 12, Pt. P, §10 (AFF).] A-1. Increased by the amount of property taxes not claimed under the Code, Section 164(a)(1) and (2) as a result of the limitation under the Code, Section 164(b)(6)(B); [PL 2017, c. 474, Pt. B, §3 (NEW); PL 2017, c. 474, Pt. B, §26 (AFF).] B. Increased by any amount of interest or expense incurred in the production of income taxable under this Part but exempt from federal income tax that was not deducted in determining the individual's federal taxable income; [PL 2003, c. 390, §34 (AMD).] C. Reduced by any amount of deduction attributable to income taxable to financial institutions under chapter 819 ; and [PL 2017, c. 211, Pt. D, §2 (AMD).] D. Reduced by any amount attributable to interest or expenses incurred in the production of income exempt from tax under this Part. [PL 2017, c. 211, Pt. D, §3 (AMD).] E. [PL 2015, c. 494, Pt. A, §47 (RP).] F. [PL 2011, c. 380, Pt. N, §10 (RP); PL 2011, c. 380, Pt. N, §§19, 20 (AFF).] G. [PL 2017, c. 211, Pt. D, §4 (RP).] [PL 2017, c. 474, Pt. B, §3 (AMD); PL 2017, c. 474, Pt. B, §26 (AFF).]

4. Limitation. The total itemized deductions from Maine adjusted gross income claimed on a return may not exceed $28,350, except the limitation does not apply to medical and dental expenses included in an individual's itemized deductions from federal adjusted gross income. [PL 2015, c. 390, §9 (AMD).]

5. Charitable contributions. [PL 2015, c. 267, Pt. DD, §18 (RP).]

6. Phase-out. For tax years beginning on or after January 1, 2016 but before January 1, 2018, the total itemized deductions of the taxpayer determined in accordance with subsections 1 through 4 must be reduced by an amount equal to the total itemized deductions multiplied by the following fraction: A. For single individuals and married persons filing separate returns, the numerator is the taxpayer's Maine adjusted gross income less $70,000, except that the numerator may not be less than zero, and the denominator is $75,000. In no case may the fraction contained in this paragraph produce a result that is more than one; [PL 2017, c. 474, Pt. B, §4 (AMD).] B. For individuals filing as heads of households, the numerator is the taxpayer's Maine adjusted gross income less $105,000, except that the numerator may not be less than zero, and the denominator is $112,500. In no case may the fraction contained in this paragraph produce a result that is more than one; or [PL 2017, c. 474, Pt. B, §4 (AMD).] C. For individuals filing married joint returns or surviving spouses, the numerator is the taxpayer's Maine adjusted gross income less $140,000, except that the numerator may not be less than zero, and the denominator is $150,000. In no case may the fraction contained in this paragraph produce a result that is more than one. [PL 2017, c. 474, Pt. B, §4 (AMD).] [PL 2017, c. 474, Pt. B, §4 (AMD).]

7. Phase-out. For tax years beginning on or after January 1, 2018, the total itemized deductions of the taxpayer determined in accordance with subsections 1 through 4 must be reduced by an amount equal to the total itemized deductions multiplied by the following fraction: A. For single individuals and married persons filing separate returns, the numerator is the taxpayer's Maine adjusted gross income less $80,000, except that the numerator may not be less than zero, and the denominator is $75,000. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $80,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4 ; [PL 2017, c. 474, Pt. B, §5 (NEW).] B. For individuals filing as heads of households, the numerator is the taxpayer's Maine adjusted gross income less $120,000, except that the numerator may not be less than zero, and the denominator is $112,500. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $120,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4 ; or [PL 2017, c. 474, Pt. B, §5 (NEW).] C. For individuals filing married joint returns or surviving spouses permitted to file a joint return, the numerator is the taxpayer's Maine adjusted gross income less $160,000, except that the numerator may not be less than zero, and the denominator is $150,000. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $160,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4 . [PL 2017, c. 474, Pt. B, §5 (NEW).] [PL 2017, c. 474, Pt. B, §5 (NEW).]
36 M.R.S. § 1499-A — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1499-A
36 §1499-A. Administrator, defined
Status: in_force

As used in the agreement, with reference to this State, the term "administrator" means Secretary of State. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 4079 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4079
36 §4079. Civil action by State; bond
Status: in_force

Personal representatives are liable to the State on their administration bonds for all taxes assessable under this chapter and interest on those taxes. Whenever no administration bond is otherwise required, and except as otherwise provided in this section, the Probate Court, notwithstanding any provision of Title 18‑C , shall require a bond payable to the court sufficient to secure the payment of all estate taxes and interest conditioned in substance to pay all estate taxes due to the State from the estate of the deceased with interest thereon. A bond to secure the payment of estate taxes is not required when the Probate Court finds that any estate tax due and to become due the State is reasonably secured by the lien upon real estate as provided in this chapter or by any other adequate security. An action for the recovery of estate taxes and interest lies on either of the bonds. [PL 2017, c. 402, Pt. C, §104 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]
36 M.R.S. § 5219-WW — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-WW
36 §5219-WW. Credit for affordable housing
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Affordable housing project" means a qualified low-income housing project, as defined by Section 42(g) of the Code, located in the State. [PL 2019, c. 555, §6 (NEW).] B. "Area median gross income" has the same meaning as in Section 42 of the Code, as adjusted for family size. [PL 2019, c. 555, §6 (NEW).] C. "Authority" means the Maine State Housing Authority. [PL 2019, c. 555, §6 (NEW).] D. "Federal low-income housing tax credit" means the federal tax credit as provided in Section 42 of the Code. [PL 2019, c. 555, §6 (NEW).] E. "Qualified basis" has the same meaning as in Section 42(c) of the Code. [PL 2019, c. 555, §6 (NEW).] F. "Qualified Maine project" means an affordable housing project that is: (1) Either the construction of one or more new buildings or the adaptive reuse of one or more previously constructed buildings that have not been previously used for residential purposes; (2) Subject to a restrictive covenant requiring an income mix in which at least 60% of the units in the project to which credits are allocated are restricted to households with income at or below 50% of area median gross income; and (3) Eligible for the 30% present value credit as described in Section 42 of the Code as a result of tax-exempt financing described in Section 42(h)(4)(B) of the Code. [PL 2019, c. 555, §6 (NEW).] G. "Qualified rural development preservation project" means an affordable housing project in which at least 75% of the residential units are assisted or financed under a United States Department of Agriculture, Office of Rural Development, Rural Housing Service rural development program. [PL 2019, c. 555, §6 (NEW).] H. "Senior housing" means multifamily affordable rental housing units serving seniors that receive funding and project-based rental assistance under a United States Department of Agriculture, Office of Rural Development, Rural Housing Service rural development program or United States Department of Housing and Urban Development multifamily elderly housing program or that meet the definition of "housing for older persons" under the federal Fair Housing Act, 42 United States Code, Section 3607(b)(2) and the Maine Human Rights Act. [PL 2019, c. 555, §6 (NEW).] I. "Supportive housing" means housing to assist persons with special needs in achieving housing stability. For purposes of this paragraph, "person with special needs" includes a person who has experienced chronic homelessness or is displaced, has a disability, is a victim of domestic violence or has other special housing needs. [PL 2019, c. 555, §6 (NEW).] [PL 2019, c. 555, §6 (NEW).]

2. Credit allowed. A taxpayer receiving a credit certificate from the authority for the taxable year pursuant to Title 30‑A, section 4722, subsection 1, paragraph GG is allowed a credit against the tax imposed under this Part: A. Equal to the total federal low-income housing tax credit computed using the entire federal low-income housing tax credit period as described in Section 42(f) of the Code for all buildings in a qualified Maine project or a lesser amount as may be allocated by the authority pursuant to subsection 4 ; or [PL 2021, c. 1, Pt. Y, §1 (AMD).] B. Equal to 50% of the qualified basis of an affordable housing project that incurs not less than $100,000 includible in eligible basis as defined in Section 42(d) of the Code in the construction or rehabilitation of an affordable housing project for which a credit is not claimed under Section 42 of the Code with regard to those expenditures, except that not more than $500,000 in credit may be allocated to taxpayers for a single project under this paragraph. [PL 2019, c. 555, §6 (NEW).] A credit may be allowed for an affordable housing project under paragraph A or B but not both. [PL 2021, c. 1, Pt. Y, §1 (AMD).]

3. Maximum credit; carry-forward. The total credit amount available pursuant to this section and section 2534 to be allocated by the authority for each calendar year beginning on or after January 1, 2021 and ending on or before December 31, 2028 is subject to the following limitations. A. The total allocation may not exceed $10,000,000. Any portion of that amount not allocated in a calendar year may be carried forward and available to be allocated in subsequent calendar years, except that: (1) Any previously allocated credits returned to the authority, excluding any credits recaptured under subsection 7 , must be added to that amount; and (2) The authority may not allocate more than $15,000,000 in any calendar year. [PL 2019, c. 555, §6 (NEW).] B. No more than 20% of credits allocated in any calendar year may be allocated under subsection 2, paragraph B . [PL 2019, c. 555, §6 (NEW).] C. Ten percent of credits first available to be allocated in any calendar year must be set aside to be allocated for the purpose of qualified rural development preservation projects pursuant to subsection 2, paragraph B . Any portion of the amount under this paragraph not allocated in a calendar year must be carried forward and be available to be allocated in subsequent calendar years for the purpose of qualified rural development preservation projects. To the extent that any amounts set aside under this paragraph are not allocated on or before December 31, 2028, those amounts may be allocated by the authority without regard to whether the project is a qualified rural development preservation project. [PL 2019, c. 555, §6 (NEW).] D. Only those credits that have been carried forward or returned, excluding any credits recaptured under subsection 7 , as described in this subsection may be allocated by the authority after December 31, 2028. [PL 2019, c. 555, §6 (NEW).] [PL 2019, c. 555, §6 (NEW).]

4. Timing of allocation by authority and credit. The authority may not make an allocation of credit to a taxpayer for a project before the date that any portion of the project is placed in service for federal tax purposes. Upon making an allocation of a credit to a taxpayer, the authority shall certify the allocation to the taxpayer and to the bureau. The certification must provide information required by the assessor for determining eligibility and the amount of the credit for each taxable year. A. The entire credit allowed for a project pursuant to this section must be taken in the later of: (1) The first taxable year in which the federal low-income housing tax credit for that project is claimed for projects allocated a credit pursuant to subsection 2, paragraph A ; and (2) The first taxable year for which the project has an allocation of credit from the authority. [PL 2019, c. 555, §6 (NEW).] B. Notwithstanding paragraph A , the authority may allocate a credit to a taxpayer for a project for the immediately preceding calendar year if: (1) The project was placed in service for federal tax purposes in the immediately preceding calendar year; and (2) The allocation is made no later than the 60th day of the calendar year following the year in which the project was placed in service. [PL 2019, c. 555, §6 (NEW).] C. The authority shall allocate credit for a qualified Maine project in an amount equal to the total federal low-income housing tax credit computed using the entire federal low-income housing tax credit period as described in Section 42(f) of the Code for all buildings in that qualified Maine project, except that the authority may allocate a lesser amount if the authority determines that is necessary to avoid any reduction pursuant to Section 42(m)(2) of the Code in the federal low-income housing tax credit otherwise available for that qualified Maine project. [PL 2021, c. 1, Pt. Y, §2 (NEW).] [PL 2021, c. 1, Pt. Y, §2 (AMD).]

5. Credit refundable. The credit allowed under this section is refundable. [PL 2019, c. 555, §6 (NEW).]

6. Allocation of credit among taxpayers. Credits allowed to a partnership, a limited liability company taxed as a partnership or multiple owners of a credit-qualified affordable housing project must be passed through to the partners, members or owners respectively pro rata in the same manner as under section 5219‑G, subsection 1 or pursuant to an executed written agreement among the partners, members or owners documenting an alternate allocation method. Credits may be allocated to partners, members or owners that are exempt from taxation under the Code, Section 501(c)(3), Section 501(c)(4) or Section 501(c)(6), and those partners, members or owners must be treated as taxpayers for the purposes of this section. Credits allowed under subsection 2, paragraph B may be claimed by an entity that is exempt from taxation under the Code, Section 501(c)(3), Section 501(c)(4) or Section 501(c)(6) and is the owner of the affordable housing. The tax-exempt entity must be treated as a taxpayer for purposes of this section. [PL 2019, c. 555, §6 (NEW).]

7. Recapture; restrictive covenant requirement; liens. The following provisions apply to the recapture of credits in the event an affordable housing project does not remain qualified as specified in this section. The authority shall administer this subsection. A. For purposes of this subsection, unless the context otherwise indicates, "credit-qualified affordable housing project" means an affordable housing project: (1) In which at least 60% of the residential units for which credits are allocated are restricted to households with income at or below 50% of area median gross income; or (2) That is a qualified rural development preservation project. [PL 2019, c. 555, §6 (NEW).] B. A credit-qualified affordable housing project must remain a credit-qualified affordable housing project for a total of 45 years from the date the credit-qualified affordable housing project is placed in service. If the property does not remain a credit-qualified affordable housing project for 15 years from the date the affordable housing project is placed in service, the owner of the project shall pay to the authority, for deposit in the Housing Opportunities for Maine Fund established under Title 30‑A, section 4853 , an amount equal to the total credit allocated to the project reduced by an amount equal to the product of that total credit allocated multiplied by a fraction, the numerator of which is the number of months the project has remained a credit-qualified affordable housing project since the date it was placed in service and the denominator of which is 180, except that the amount payable by the owner of the project must be prorated in proportion to the number of residential units that do not remain in compliance with the income requirements and other restrictions imposed by this section. The requirements and the repayment obligation in this paragraph must be set forth in a restrictive covenant executed by the owner of the credit-qualified affordable housing project for the benefit of and enforceable by the authority and recorded in the appropriate registry of deeds before the owner of the property claims the credit. [PL 2019, c. 555, §6 (NEW).] C. If the repayment obligation in paragraph B is not fully satisfied after written notice is sent by certified mail or registered mail to the owner of the property at the owner's last known address, the authority may file a notice of lien in the registry of deeds of the county in which the real property subject to the lien is located. The notice of lien must specify the amount and interest due, the name and last known address of the owner, a description of the property subject to the lien, the authority's address and the name and address of the authority's attorney, if any. The authority shall send a copy of the notice of lien filed in the registry of deeds by certified mail or registered mail to the owner of the property at the owner's last known address and to any person who has a security interest, mortgage, lien, encumbrance or other interest in the property that is properly recorded in the registry of deeds of the county in which the property is located. The lien arises and becomes perfected at the time the notice is filed in the appropriate registry of deeds in accordance with this paragraph. The lien constitutes a lien on all property with respect to which the owner receives the credit and the proceeds of any disposition of the property that occurs after notice to the owner of the repayment obligation. The lien is prior to any mortgage and security interest, lien, restrictive covenant or other encumbrance recorded, filed or otherwise perfected after the notice of lien is filed in the appropriate registry of deeds. The lien may be enforced by a turnover or sale order in accordance with Title 14, section 3131 or any other manner in which a judgment lien may be enforced under the law. The lien must be in the amount specified in the notice of lien. Upon receipt of payment of all amounts due under the lien, the authority shall execute a discharge of the lien for filing in the registry or offices in which the notice of lien was filed. [PL 2019, c. 555, §6 (NEW).] D. Notwithstanding paragraphs A , B and C , a credit-qualified affordable housing project that fails to meet the requirements of this section due to a casualty loss is not subject to recapture or lien if the loss is restored by reconstruction or replacement within a reasonable period of time established by the authority. [PL 2019, c. 555, §6 (NEW).] [PL 2019, c. 555, §6 (NEW).]

8. Allocation of credit for new rental units. The authority in allocating the credit for the construction or adaptive reuse of buildings for new rental units shall seek to achieve the following targets over time: A. At least 30% of the credit must be allocated to the construction or adaptive reuse of buildings for new rental units of senior housing; and [PL 2019, c. 555, §6 (NEW).] B. At least 20% of the credit must be allocated to the construction or adaptive reuse of buildings for new rental units of multifamily affordable rental housing located in rural areas as defined by the authority in rules adopted under Title 30‑A, section 4722, subsection 1, paragraph GG . [PL 2019, c. 555, §6 (NEW).] In meeting these targets, senior housing that is located in rural areas may be included in the percentages in both paragraphs A and B . In allocating the credit for the construction or adaptive reuse of buildings for new rental units, the authority shall require or provide incentives to encourage, for a minimum of 4 units or 20% of the total number of units, whichever is greater, that occupancy preference be given to persons who qualify for supportive housing. [PL 2019, c. 555, §6 (NEW).]

9. Reporting. Beginning in 2022, by March 1st annually the director of the authority shall report to the bureau, to the Office of Program Evaluation and Government Accountability and to the joint standing committee of the Legislature having jurisdiction over taxation matters on the status of the credit if there has been new activity since the previous report. The report must include, but is not limited to, the amount of the credits allocated under this section, the location and cost of projects receiving credits, the number and type of residential units created or improved by each project, the number and type of units allocated credits in qualified rural development preservation projects and senior housing projects and the amount of other investment leveraged by each project, including federal low-income housing tax credits. [PL 2019, c. 555, §6 (NEW).]

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 new affordable housing units for residents of the State, including for seniors, working families and persons with disabilities, and to preserve the affordability of residential units developed or operated with the financial assistance of the United States Department of Agriculture, Office of Rural Development, Rural Housing Service; and [PL 2019, c. 555, §6 (NEW).] B. Performance measures, including, but not limited to: (1) The number and type of new residential units created; (2) The number and type of affordable United States Department of Agriculture, Office of Rural Development, Rural Housing Service residential units preserved; (3) The amount of credits issued during the period being reviewed and the amount of other investment leveraged by the credits; and (4) The extent to which allocations of the credits have met the targets described in subsection 8 . [PL 2019, c. 555, §6 (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. [PL 2019, c. 555, §6 (NEW).]
36 M.R.S. § 4072 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4072
36 §4072. Lien for taxes
Status: in_force

All property subject to taxes under this chapter, in whatever form of investment it may happen to be, is charged with a lien for all taxes, interest and penalties that are or may become due on that property. The lien does not attach to any property passing by right of survivorship to a surviving joint tenant who was the decedent's spouse on the decedent's date of death. The lien does not attach to any real or personal property after the property has been sold or disposed of for value by the personal representative, trustee or surviving joint tenant. Upon payment of those taxes, interest and penalties due under this chapter, or upon determination that no tax is due, the State Tax Assessor shall upon request execute a discharge of the tax lien for recording in the appropriate registry or registries of deeds. [PL 2013, c. 331, Pt. A, §2 (AMD); PL 2013, c. 331, Pt. A, §6 (AFF).]

Any lien that attached to real property prior to September 30, 1989 and after the property was sold or disposed of for value by the personal representative, trustee or surviving joint tenant is released by operation of this section. A lien that attaches under this section is released 10 years after the decedent's date of death. [PL 2013, c. 331, Pt. A, §2 (AMD); PL 2013, c. 331, Pt. A, §6 (AFF).]
36 M.R.S. § 6234 — ME Code / Title 36 / Part 9 / Chapter 907-A / Section 6234
36 §6234. Municipal authority; veterans
Status: in_force

The legislative body of a municipality may by ordinance adopt a program to provide benefits to veterans owning or renting a permanent residence in the municipality. [PL 2021, c. 630, Pt. B, §5 (AMD).]

1. Definitions. For the purposes of this section, the following terms have the following meanings. A. [PL 2021, c. 630, Pt. B, §5 (RP).] A-1. "Permanent residence" has the same meaning as in section 681, subsection 3 . [PL 2021, c. 630, Pt. B, §5 (NEW).] B. "Veteran" has the same meaning as in section 653, subsection 1, paragraph E and includes any family members eligible for an exemption under that subsection. [PL 2021, c. 69, §1 (NEW).] [PL 2021, c. 630, Pt. B, §5 (AMD).]

2. Conditions of program. A program adopted under this section must: A. Require that the claimant has maintained a permanent residence in the municipality for a certain period of time, as determined by the municipality; [PL 2021, c. 630, Pt. B, §5 (AMD).] B. Provide benefits for both owners and renters of permanent residences; and [PL 2021, c. 630, Pt. B, §5 (AMD).] C. Calculate benefits in a way that provides that: (1) If the claimant is the owner of the property, the benefit is equal to the difference between the reduction in property tax due to the exemptions provided in section 653 and the amount of property tax reduction that would have applied if the assessed value of the property was the same as the just value; and (2) If the claimant is a renter, the benefit is equal to $100. [PL 2021, c. 69, §1 (NEW).] [PL 2021, c. 630, Pt. B, §5 (AMD).]

3. Repeal of program. A municipality that has adopted a program under this section may repeal it through the same procedure by which the program was adopted. [PL 2021, c. 69, §1 (NEW).]
36 M.R.S. § 1497 — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1497
36 §1497. Withdrawal or revocation -- Article VI
Status: in_force

Any contracting state may withdraw from this agreement upon 30 days written notice to each other contracting state, which notice may be given only after the repeal of this agreement by the legislature of such state, if adoption was by legislative act, or after renunciation by the appropriate administrative official of such contracting state if the laws thereof empower that official so to renounce. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 3218 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3218
36 §3218. Refund of tax in certain cases, time limit
Status: in_force

A person who purchases and uses special fuel for any use other than operation of a registered motor vehicle on the highways of this State, and who has paid the tax imposed by this chapter on that fuel, is entitled to reimbursement in the amount of the tax paid, less 1¢ per gallon, upon presenting to the State Tax Assessor a sworn statement accompanied by evidence as the assessor may require. The statement must show the total amount of special fuel so purchased and used by that person other than in the operation of registered motor vehicles on the highways of this State. [PL 2007, c. 438, §86 (AMD).]

A refund application on a form prescribed by the assessor must be filed to claim a refund pursuant to this section. Interest must be paid at the rate determined pursuant to section 186 , calculated from the date of receipt of the claim, for all valid claims not paid within 30 days of receipt. Applications for refunds must be filed with the assessor within 18 months from the date of purchase. [PL 2015, c. 9, §2 (AMD).]

All fuel qualifying for a refund under this section is subject to the use tax imposed by chapter 215 . [PL 2003, c. 390, §17 (RPR).]
36 M.R.S. § 1104 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1104
36 §1104. Administration; regulations
Status: in_force

The State Tax Assessor shall adopt and amend such rules as may be reasonable and appropriate to carry out the State Tax Assessor's responsibilities as provided in this subchapter. [PL 2019, c. 501, §24 (AMD).]
36 M.R.S. § 4078 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4078
36 §4078. Persons liable
Status: in_force

Personal representatives, trustees, grantees or donees under nonexempt conveyances or nonexempt gifts made during the life of the grantor or donor and persons to whom beneficial interests shall accrue by survivorship are liable for the taxes imposed by this chapter with interest, as provided, until the taxes are paid. For purposes of this section, the terms "nonexempt conveyances" and "nonexempt gifts" mean any transfer to a person which is includable in the federal gross estate of the decedent and with respect to which no deduction is allowed in computing the federal estate tax liability. [PL 1981, c. 451, §7 (NEW).]

If the tax or any part of the tax is paid or collected out of that part of the estate passing to or in possession of any person other than the personal representative in the personal representative's capacity as such, that person is entitled to a reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the person whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest in the estate is subject to an equal or prior liability for the payment of tax, debts or other charges against the estate. [RR 2025, c. 1, Pt. F, §15 (COR).]
36 M.R.S. § 2855 — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2855
36 §2855. Definitions
Status: in_force

For the purposes of this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1981, c. 711, §10 (NEW).]

1. The code. [PL 1987, c. 504, §3 (RP).]

2. Commencement of mining. [PL 2025, c. 469, §18 (RP); PL 2025, c. 469, §44 (AFF).]

3. Exploratory activity. [PL 2025, c. 469, §19 (RP); PL 2025, c. 469, §44 (AFF).]

4. Facilities and equipment. [PL 2025, c. 469, §20 (RP); PL 2025, c. 469, §44 (AFF).]

5. Gross proceeds. "Gross proceeds" means a mining company's federal gross income from mining, as defined in Section 613 of the Code, in the State. [PL 2025, c. 469, §21 (AMD); PL 2025, c. 469, §44 (AFF).]

6. Land. [PL 2025, c. 469, §22 (RP); PL 2025, c. 469, §44 (AFF).]

7. Mine site. [PL 2025, c. 469, §23 (RP); PL 2025, c. 469, §44 (AFF).]

8. Mineral products. [PL 2025, c. 469, §24 (RP); PL 2025, c. 469, §44 (AFF).]

9. Minerals. "Minerals" means all naturally occurring metallic minerals as defined in Title 38, section 490‑MM, subsection 8 . [PL 2025, c. 469, §25 (AMD); PL 2025, c. 469, §44 (AFF).]

10. Mining. "Mining" has the same meaning as in Title 38, section 490‑MM, subsection 11 , except that activity described in Title 38, section 490‑MM, subsection 11, paragraph D is mining regardless of any exclusion by the Department of Environmental Protection pursuant to Title 38, section 490‑NN, subsection 4 . A. [PL 2025, c. 469, §26 (RP); PL 2025, c. 469, §44 (AFF).] B. [PL 2025, c. 469, §26 (RP); PL 2025, c. 469, §44 (AFF).] [PL 2025, c. 469, §26 (RPR); PL 2025, c. 469, §44 (AFF).]

11. Mining company. "Mining company" means a person who engages in mining in the State. [PL 1981, c. 711, §10 (NEW).]

12. Mining property. [PL 2025, c. 469, §27 (RP); PL 2025, c. 469, §44 (AFF).]

13. Municipality. [PL 2025, c. 469, §28 (RP); PL 2025, c. 469, §44 (AFF).]

14. Net proceeds. [PL 2025, c. 469, §29 (RP); PL 2025, c. 469, §44 (AFF).]

15. Tax year. "Tax year" means an accounting period that is the same as the taxpayer's taxable year for federal income tax purposes. [PL 2025, c. 469, §30 (RPR); PL 2025, c. 469, §44 (AFF).]

16. Termination of mining. [PL 2025, c. 469, §31 (RP); PL 2025, c. 469, §44 (AFF).]

17. Value of facilities and equipment. [PL 2025, c. 469, §32 (RP); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 3204 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3204
36 §3204. Licenses
Status: in_force

Every person operating as a supplier, wholesaler or retailer in the State shall file an application for a certificate with the State Tax Assessor on forms prescribed and furnished by the assessor. A person may not sell or distribute special fuel until the certificate is furnished by the assessor and displayed as required by this section. One copy of the certificate, certified by the assessor, must be displayed in each place of business of the person. If the assessor has reasonable cause to believe that the person has ceased to do business or that the person has violated this chapter or rules adopted under this chapter or has failed to appear in court for any violation of this chapter, the assessor may on reasonable notice to the person suspend the person's certificate until satisfied to the contrary. A person whose certificate has been suspended may not act as a supplier, wholesaler or retailer until the certificate is restored by the assessor. Suspended certificates must be surrendered to the assessor upon request. The suspension is reviewable in accordance with section 151 . [PL 2009, c. 434, §52 (AMD).]
36 M.R.S. § 901 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 901
36 §901. Remedy of owners of property taken for default of others
Status: in_force

When the estate of an inhabitant of a municipality, who is not a tax collector for that municipality, is levied upon and taken as mentioned in section 891 , the inhabitant may maintain an action against that municipality and recover the full value of the estate levied on, with interest at the rate of 20% from the time it was taken, with costs. The value may be proved by any other legal evidence, as well as by the result of the sale under the levy. [PL 2025, c. 113, Pt. D, §45 (AMD).]
36 M.R.S. § 1765 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1765
36 §1765. Trade-in credit
Status: in_force

When one or more items in one of the following categories are traded in toward the sale price of another item in that same category, the tax imposed by this Part must be levied only upon the difference between the sale price of the purchased property and the trade-in allowance of the property taken in trade. This section does not apply to transactions between dealers involving exchange of the property from inventory: [PL 2007, c. 627, §50 (AMD); PL 2007, c. 627, §96 (AFF).]

1. Motor vehicles. Motor vehicles; [PL 1987, c. 402, Pt. A, §180 (RPR).]

2. Farm tractors. [PL 1997, c. 133, §3 (RP).]

3. Watercraft. Watercraft; [PL 1989, c. 588, Pt. C, §4 (RPR).]

4. Aircraft. Aircraft; [PL 1987, c. 402, Pt. A, §180 (RPR).]

5. Lumber harvesting vehicles or loaders. [PL 1997, c. 133, §3 (RP).]

6. Chain saws. Chain saws; [PL 1987, c. 402, Pt. A, §180 (RPR).]

7. Special mobile equipment. Special mobile equipment; or [PL 2009, c. 207, §2 (AMD).]

8. Trailers and truck campers. Trailers and truck campers. [PL 2009, c. 207, §3 (AMD).]

9. Truck campers. [PL 2009, c. 207, §4 (RP).]

The trade-in credit allowed by this section is not available unless the items traded are in the same category. The tax must be levied only upon the difference between the sale price of the purchased property and the trade-in allowance of the property taken in trade. [PL 2009, c. 207, §5 (AMD).]
36 M.R.S. § 2518 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2518
36 §2518. Neglect to make return; assessment; failure to pay
Status: in_force

If any insurance company or association fails to pay on demand a tax assessed under section 141, subsection 2, paragraph C , the State Tax Assessor shall certify that failure to the Superintendent of Insurance who shall give notice to the company or association that it may not do any more business in the State. Whoever, after such notice, does business for such company or association is guilty of a Class E crime. [PL 2007, c. 240, Pt. KKKK, §4 (AMD); PL 2007, c. 240, Pt. KKKK, §7 (AFF).]
36 M.R.S. § 4071 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4071
36 §4071. Effect of federal determination
Status: in_force

1. Final federal determination. Except as provided in subsection 1‑A , a final federal determination as to any of the following issues also determines the same issue for purposes of the tax under this chapter: A. The inclusion in the federal gross estate of any item of property or interest in property; [PL 1981, c. 451, §7 (NEW).] B. The allowance of any item claimed as a deduction from the federal gross estate; or [PL 2005, c. 622, §22 (AMD); PL 2005, c. 622, §33 (AFF).] C. [PL 2005, c. 622, §22 (RP); PL 2005, c. 622, §33 (AFF).] D. [PL 2005, c. 622, §22 (RP); PL 2005, c. 622, §33 (AFF).] E. For estates of decedents dying before January 1, 2003, the amount of the federal credit. [PL 2003, c. 673, Pt. D, §8 (AMD); PL 2003, c. 673, Pt. D, §9 (AFF).] [PL 2007, c. 693, §28 (AMD).]

1-A. State determination of certain estates. For deaths occurring on or after July 1, 2008 but before July 1, 2009, the State Tax Assessor is not bound by a final federal determination under subsection 1 if the assessor determines the issue for purposes of tax under this chapter within 2 years of the date the return was filed or the date the return is due, whichever is later. For deaths occurring on or after July 1, 2009, the State Tax Assessor is not bound by a final federal determination under subsection 1 if the assessor determines the issue for purposes of tax under this chapter within one year of the date the return was filed or the date the return is due, whichever is later. [PL 2009, c. 213, Pt. E, §5 (AMD); PL 2009, c. 213, Pt. E, §6 (AFF).]

2. Meaning of final determination. For purposes of this section, a final federal determination means: A. A decision by the United States Tax Court or a judgment, decree or other order by any court of competent jurisdiction which has become final; [PL 1981, c. 451, §7 (NEW).] B. A final disposition by the United States Secretary of the Treasury or the Secretary of the Treasury's delegate of a claim for a refund. The disposition is deemed to have occurred: (1) As to items of the claim that are allowed, upon allowance of refund or upon disallowance of the claim by reason of offsetting items; and (2) As to items of the claim that are disallowed, or as to items applied by the United States Secretary of the Treasury or the Secretary of the Treasury's delegate as an offset against the claim, upon expiration of the time for instituting suit for refund with respect to those items, unless suit is instituted before the expiration of such time, or upon filing with the assessor, a written statement that suit will not be instituted; [RR 2025, c. 1, Pt. F, §12 (COR).] C. A closing agreement made under the Code, Section 7121; [PL 1981, c. 451, §7 (NEW).] D. An assessment pursuant to a waiver of restrictions on assessment, or a notification in writing issued by the United States Secretary of the Treasury or the Secretary of the Treasury's delegate that the federal estate tax return has been accepted as filed, unless the personal representative notifies the assessor that a claim for refund of federal estate taxes has been or will be filed; or [RR 2025, c. 1, Pt. F, §13 (COR).] E. An assessment pursuant to a compromise entered into by the personal representative and the United States Secretary of the Treasury or the Secretary of the Treasury's delegate. [RR 2025, c. 1, Pt. F, §14 (COR).] [RR 2025, c. 1, Pt. F, §§12-14 (COR).]

3. Items entering computation of tax. If there has been a final federal determination with respect to a decedent's federal estate tax, any item, but not its value, entering into the computation of the tax is deemed to have been the subject of the final federal determination, whether or not specifically adjusted thereby. [PL 2005, c. 622, §23 (AMD); PL 2005, c. 622, §33 (AFF).]
36 M.R.S. § 2533 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2533
36 §2533. New markets capital investment credit
Status: in_force

A person that is subject to tax under this chapter, or would be subject to tax under this chapter if it did business or collected premiums or assessments in this State, that holds a qualified equity investment certified by the Finance Authority of Maine pursuant to Title 10, section 1100‑Z, subsection 3, paragraph G is allowed a credit equal to the amount determined in accordance with section 5219‑HH against the tax otherwise due under this chapter. Section 5219‑HH governs the allowance of the credit and limitations on the amount, refundability, carry-over and recapture of the credit. [PL 2011, c. 548, §20 (NEW); PL 2011, c. 548, §35 (AFF).]
36 M.R.S. § 1331 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1331
36 §1331. Supplemental assessments
Status: in_force

Supplemental assessments may be made within 3 years from the last assessment date whenever it is determined that any estates in the unorganized territory liable to taxation have been omitted from assessment or any tax on estates is invalid or void by reason of illegality, error or irregularity in assessment. The State Tax Assessor may, by supplement to the list of assessments, assess such estates for their due proportion of such tax. Any supplemental assessments shall be made in the same manner as the original assessment should have been made. Such supplemental assessment shall be based on the valuation to be established by the State Tax Assessor. [PL 1981, c. 706, §17 (AMD).]

The lien on real estate created by section 552 may be enforced as provided in section 1282 . [PL 1977, c. 509, §31 (RPR).]

Persons subjected to a tax under this section are deemed to have received sufficient notice if the notice required by section 706‑A was given. [PL 2017, c. 367, §9 (AMD).]

Interest shall accrue on supplemental assessments from October 1st of the year to which the property tax applies, except that the taxpayer has a 2-month period from the assessment of the supplemental tax during which all interest will be automatically waived if the tax is paid. [PL 1987, c. 772, §20 (NEW).]
36 M.R.S. § 656 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 656
36 §656. Real estate
Status: in_force

The following real estate is exempt from taxation:

1. Real estate. A. The aqueducts, pipes and conduits of any corporation supplying a municipality with water are exempt from taxation, when such municipality takes water therefrom for the extinguishment of fires without charge. B. Mines of gold, silver or baser metals, when opened and in the process of development, are exempt from taxation for 10 years from the time of such opening. This exemption does not apply to the taxation of the lands or the surface improvements of such mines; [PL 1983, c. 555, §2 (RPR).] C. The landing area of a privately owned airport, the use of which is approved by the Department of Transportation, is exempt from taxation when the owner grants free use of that landing area to the public. [PL 1995, c. 504, Pt. B, §9 (AMD).] D. [PL 1971, c. 98, §1 (RP).] E. Pollution control facilities. (1) Water pollution control facilities having a capacity to handle at least 4,000 gallons of waste per day, certified as such by the Commissioner of Environmental Protection, and all parts and accessories thereof. As used in this subparagraph, unless the context otherwise indicates, the following terms have the following meanings. (a) "Facility" means any disposal system or any treatment works, appliance, equipment, machinery, installation or structures installed, acquired or placed in operation primarily for the purpose of reducing, controlling or eliminating water pollution caused by industrial, commercial or domestic waste. (b) "Disposal system" means any system used primarily for disposing of or isolating industrial, commercial or domestic waste and includes thickeners, incinerators, pipelines or conduits, pumping stations, force mains and all other constructions, devices, appurtenances and facilities used for collecting or conducting water borne industrial, commercial or domestic waste to a point of disposal, treatment or isolation, except that which is necessary to the manufacture of products. (c) "Industrial waste" means any liquid, gaseous or solid waste substance capable of polluting the waters of the State and resulting from any process, or the development of any process, of industry or manufacture. (d) "Treatment works" means any plant, pumping station, reservoir or other works used primarily for the purpose of treating, stabilizing, isolating or holding industrial, commercial or domestic waste. (e) "Commercial waste" means any liquid, gaseous or solid waste substance capable of polluting the waters of the State and resulting from any activity which is primarily commercial in nature. (f) "Domestic waste" means any liquid, gaseous or solid waste substance capable of polluting the waters of the State and resulting from any activity which is primarily domestic in nature. (2) Air pollution control facilities, certified as such by the Commissioner of Environmental Protection, and all parts and accessories thereof. As used in this paragraph, unless the context otherwise indicates, the following terms have the following meanings. (a) "Facility" means any appliance, equipment, machinery, installation or structures installed, acquired or placed in operation primarily for the purpose of reducing, controlling, eliminating or disposing of industrial air pollutants. Facilities such as air conditioners, dust collectors, fans and similar facilities designed, constructed or installed solely for the benefit of the person for whom installed or the personnel of that person may not be deemed air pollution control facilities. For the purposes of this subparagraph, emissions from and particles of spent nuclear fuel, as defined in Title 22, section 673, subsection 18 , and radioactive waste classified by the United States Nuclear Regulatory Commission as greater‑than‑Class C waste are not air pollution and facilities for storing spent nuclear fuel or radioactive waste classified by the United States Nuclear Regulatory Commission as greater‑than‑Class C waste are not air pollution control facilities. (3) The Commissioner of Environmental Protection shall issue a determination regarding certification on or before April 1st for any air or water pollution control facility for which the commissioner has received a complete application on or before December 15th of the preceding year. [PL 2023, c. 588, §§1, 2 (AMD); PL 2023, c. 588, §7 (AFF).] F. [PL 1979, c. 467, §8 (RP).] G. [PL 1975, c. 765, §13 (RP).] H. [PL 1977, c. 542, §2 (RP).] I. [PL 2025, c. 469, §11 (RP); PL 2025, c. 469, §44 (AFF).] I-1. Unextracted minerals. For purposes of this paragraph, "minerals" has the same meaning as in section 2855, subsection 9 . [PL 2025, c. 469, §12 (NEW); PL 2025, c. 469, §44 (AFF).] J. An animal waste storage facility. For the purposes of this section, "animal waste storage facility" means a structure or pit constructed and used solely for storing manure, animal bedding waste or other wastes generated by animal production. For a facility to be eligible for this exemption, the Commissioner of Agriculture, Conservation and Forestry must certify that a nutrient management plan has been prepared in accordance with Title 7, section 4204 for the farm utilizing that animal waste storage facility. [PL 1999, c. 530, §9 (NEW); PL 2011, c. 657, Pt. W, §6 (REV).] K. Solar and wind energy equipment that generates heat or electricity if all of the energy is: (1) Used on the site where the property is located; or (2) Transmitted through the facilities of a transmission and distribution utility and a utility customer or customers receive a utility bill credit for the energy generated by the equipment pursuant to Title 35‑A . On or before April 1st of the first property tax year for which a taxpayer claims an exemption under this paragraph, the taxpayer claiming the exemption shall file a report with the assessor. The report must identify the property for which the exemption is claimed and must be made on a form prescribed by the State Tax Assessor or a substitute form approved by the State Tax Assessor. The State Tax Assessor shall furnish copies of the form to each municipality in the State and make the forms available to taxpayers. This paragraph applies to solar energy equipment for property tax years beginning before April 1, 2025. L. For property tax years beginning on or after April 1, 2025, solar energy equipment that generates heat or electricity if: (1) All of the energy is used on the site where the property is located; (2) The equipment is collocated with a net energy billing customer that is or net energy billing customers that are subscribed to at least 50% of the facility's output; or (3) All of the energy is transmitted through the facilities of a transmission and distribution utility and a utility customer or customers receive a utility bill credit for the energy generated by the equipment pursuant to Title 35‑A, section 3209‑A or 3209‑B and the generator of electricity entered into a fully executed interconnection agreement with a transmission and distribution utility prior to June 1, 2024. On or before April 1st of the first property tax year for which a taxpayer claims an exemption under this paragraph, the taxpayer claiming the exemption shall file a report with the assessor. The report must identify the property for which the exemption is claimed and must be made on a form prescribed by the State Tax Assessor or a substitute form approved by the State Tax Assessor. The State Tax Assessor shall furnish copies of the form to each municipality in the State and make the forms available to taxpayers. [PL 2023, c. 682, §5 (NEW).] [PL 2025, c. 469, §§11, 12 (AMD); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 1101 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1101
36 §1101. Purpose
Status: in_force

It is declared that it is in the public interest to encourage the preservation of farmland and open space land in order to maintain a readily available source of food and farm products close to the metropolitan areas of the State to conserve the State's natural resources and to provide for the welfare and happiness of the inhabitants of the State, that it is in the public interest to prevent the forced conversion of farmland and open space land to more intensive uses as the result of economic pressures caused by the assessment thereof for purposes of property taxation at values incompatible with their preservation as such farmland and open space land, and that the necessity in the public interest of the enactment of this subchapter is a matter of legislative determination. [PL 1975, c. 726, §2 (NEW).]
36 M.R.S. § 6754 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6754
36 §6754. Reimbursement allowed
Status: in_force

1. Generally. Subject to the provisions of subsection 2 , a qualified business is entitled to reimbursement of gross wages paid during the calendar year for which reimbursement is requested and attributed to qualified employees after July 1, 1996 in the following amounts. A. For qualified employees employed by a qualified business in labor market areas in this State in which the labor market unemployment rate is at or below the State’s unemployment rate at the time of application, the reimbursement is equal to 30% of the benefit base during each of the first 5 calendar years for which reimbursement is requested and attributed to those qualified employees. The percentage of reimbursement for the 6th to 10th years of the employment tax increment financing development program is established based upon the labor market unemployment rate at the beginning of the 6th year. [PL 2021, c. 602, §5 (AMD).] B. For qualified employees employed by a qualified business in labor market areas in this State in which the labor market unemployment rate is greater than the State’s unemployment rate at the time of application, the reimbursement is equal to 50% of the benefit base during each of the first 5 calendar years for which reimbursement is requested and attributed to those qualified employees. The percentage of reimbursement for the 6th to 10th years of the employment tax increment financing development program is established based upon the labor market unemployment rate at the beginning of the 6th year. [PL 2021, c. 602, §5 (AMD).] C. For qualified employees employed by a qualified business in labor market areas in this State in which the labor market unemployment rate is greater than 150% of the State’s unemployment rate at the time of application, the reimbursement is equal to 75% of the benefit base during each of the first 5 calendar years for which reimbursement is requested and attributed to those qualified employees. The percentage of reimbursement for the 6th to 10th years of the employment tax increment financing development program is established based upon the labor market unemployment rate at the beginning of the 6th year. [PL 2021, c. 602, §5 (AMD).] D. For qualified Pine Tree Development Zone employees, as defined in Title 30‑A, section 5250‑I, subsection 18 , employed directly in the qualified business activity of a qualified Pine Tree Development Zone business, as defined in Title 30‑A, section 5250‑I, subsection 17 , for whom a certificate of qualification has been issued in accordance with Title 30‑A, section 5250‑O , the reimbursement under this subsection is equal to 80% of the benefit base each year for which reimbursement is requested and attributed to those qualified employees for a period of no more than 10 years for a tier 1 location as defined in Title 30‑A, section 5250‑I, subsection 21‑A and no more than 5 years for a tier 2 location as defined in Title 30‑A, section 5250‑I, subsection 21‑B . Reimbursement under this paragraph may not be paid for years beginning after December 31, 2034. [PL 2023, c. 412, Pt. J, §14 (AMD).] [PL 2023, c. 412, Pt. J, §14 (AMD).]

2. Limitations. Reimbursement to a qualified business under this chapter is subject to the following limitations. A. A business previously qualified and approved by the commissioner may not receive reimbursement under this chapter for any period of time in which it failed to maintain the minimum requirements for initial approval as a qualified business. [PL 1995, c. 669, §5 (NEW).] B. Reimbursement to a qualified business approved pursuant to this chapter expires 10 years after the date on which benefits commenced under the employment tax increment financing development program. [PL 1999, c. 388, §4 (AMD).] C. A business electing to take the jobs and investment tax credit under section 5215 may not claim reimbursement under this chapter until the full amount of allowable jobs and investment tax credit benefits have been claimed. This limitation does not apply to claims for reimbursement of withholding for qualified Pine Tree Development Zone employees as defined in Title 30‑A, section 5250‑I, subsection 18 , if those employees and any investment in the related Pine Tree Development Zone are not included in calculating the jobs and investment tax credit under section 5215 . [PL 2005, c. 622, §32 (AMD); PL 2005, c. 622, §33 (AFF).] D. [PL 2017, c. 170, Pt. E, §9 (RP).] E. Employee payroll withholding amounts are limited to the standard amount required to be withheld pursuant to chapter 827 and may not include any excess withholding. [PL 1995, c. 669, §5 (NEW).] F. The aggregate annual retained employment tax increment revenues for all employment tax increment financing programs may not exceed $20,000,000, adjusted by a factor equal to the percentage change in the United States Bureau of Labor Statistics Consumer Price Index, United States City Average, from January 1, 1996 to the date of calculation. [PL 1995, c. 669, §5 (NEW).] [PL 2017, c. 170, Pt. E, §9 (AMD).]

3. Multiple labor market areas. The commissioner may by rule establish procedures for equitably apportioning reimbursement to a qualified business employing qualified employees in multiple labor market areas in the State. [PL 1995, c. 669, §5 (NEW).]
36 M.R.S. § 754 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 754
36 §754. -- lost or destroyed
Status: in_force

When a warrant for the collection of taxes has been lost or destroyed, the assessors or, in the case of primary assessing areas, the municipal officers may issue a new warrant, which shall have the same force as the original. [PL 1973, c. 695, §17 (AMD).]
36 M.R.S. § 5219-XX — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-XX
36 §5219-XX. Renewable chemicals tax credit
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Biobased content" means the total mass of organic carbon derived from renewable biomass, expressed as a percentage, determined by testing representative samples using the ASTM International D6866 standard test methods. [PL 2019, c. 628, §3 (NEW).] A-1. "Cellulose nanomaterial" means any cellulose-based material, extracted from trees, plants, aquaculture sources or by-products from their manufacturing using either a chemical, mechanical or enzymatic process or a combination of these processes, that has at least one external dimension in the range of one to 100 nanometers. [PL 2021, c. 181, Pt. A, §13 (NEW).] B. "Renewable biomass" has the same meaning as in 7 United States Code, Section 8101(13). [PL 2019, c. 628, §3 (NEW).] C. "Renewable chemical" means a renewable chemical, as defined in 7 United States Code, Section 8101(14), that: (1) Is the product of, or reliant upon, biological conversion, thermal conversion or a combination of biological and thermal conversion of renewable biomass or is a cellulose nanomaterial; (2) Is sold or used by the taxpayer: (a) For the production of chemicals, polymers, plastics or formulated products; or (b) As a chemical, polymer, plastic or formulated product; (3) Is not less than 95% biobased content, as determined by testing representative samples using the ASTM International D6866 standard test methods; and (4) Is not sold or used for production of any, or sold as, food, feed or fuel, including any biofuel as defined under section 5219‑X, subsection 1 , except that "renewable chemical" may include: (a) Cellulosic sugars used to produce aquaculture feed; and (b) A food additive, supplement, vitamin, nutraceutical or pharmaceutical that does not provide caloric value and is not considered food or feed. [PL 2021, c. 181, Pt. A, §13 (AMD).] [PL 2021, c. 181, Pt. A, §13 (AMD).]

2. Credit allowed. A taxpayer engaged in the production of renewable chemicals in the State who has complied with subsection 5 and the rules adopted under that subsection is allowed a credit against the tax imposed by this Part on income derived during the taxable year from the production of renewable chemicals in the amount of 8¢ per pound of renewable chemical produced in the State. [PL 2025, c. 477, §1 (AMD); PL 2025, c. 477, §2 (AFF).]

3. Reporting. A taxpayer allowed a credit under subsection 2 shall report to the Department of Economic and Community Development, for each tax credit awarded, the dollar amount of the tax credit, the number of direct manufacturing jobs created and the dollar amount of capital investment in manufacturing. [PL 2021, c. 181, Pt. A, §13 (AMD).]

4. Limitation. A person entitled to a tax credit under this section for any taxable year may carry over and apply the portion of any unused credits to the tax liability on income derived from the production of renewable chemicals for any one or more of the next succeeding 10 taxable years. The credit allowed, including carryovers, may not reduce the tax otherwise due under this Part to less than zero. [PL 2019, c. 628, §3 (NEW).]

5. Information reporting and 3rd-party testing; rules. A taxpayer engaged in the production of renewable chemicals that is claiming a credit under subsection 2 shall provide information to the assessor regarding the renewable chemicals being produced, including the weight of renewable chemicals produced during the tax year, the type of renewable biomass used and any other information required by the assessor to determine compliance with this section. The assessor shall adopt rules requiring 3rd-party testing of the renewable chemicals to ensure the accuracy of the reported information. Rules adopted pursuant to this subsection are routine technical rules as provided in Title 5, chapter 375, subchapter 2‑A . [PL 2021, c. 181, Pt. A, §13 (NEW).]

This section applies to tax years beginning on or after January 1, 2021. [PL 2019, c. 628, §3 (NEW).]
36 M.R.S. § 702 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 702
36 §702. Assessors' liability
Status: in_force

Assessors of municipalities and primary assessing areas are not responsible for the assessment of any tax which they are by law required to assess; but the liability shall rest solely with the municipality for whose benefit the tax was assessed, and the assessors shall be responsible only for their own personal faithfulness and integrity. [PL 1973, c. 620, §14 (AMD).]
36 M.R.S. § 714 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 714
36 §714. State-municipal revenue sharing aid
Status: in_force

The assessors shall deduct from the total amount required to be assessed an amount equal to the amount that the municipal officers estimate will be received under Title 30‑A, section 5681 , during the municipal fiscal year. [PL 1987, c. 737, Pt. C, §§78, 106 (AMD); PL 1989, c. 6 (AMD); PL 1989, c. 9, §2 (AMD); PL 1989, c. 104, Pt. C, §§8, 10 (AMD).]
36 M.R.S. § 1232 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1232
36 §1232. Proceedings on delinquency
Status: in_force

A lien is created on all personal property for taxes levied under section 1602 on the property and expenses incurred in accordance with section 1233 , and the property may be sold for the payment of the taxes and expenses at any time after October 1st. When the time for the payment of the tax to the State Tax Assessor has expired, and it is unpaid, the State Tax Assessor shall give notice thereof to the delinquent property owner, and unless that tax is paid within 60 days, the State Tax Assessor may issue a warrant to the sheriff of the county, requiring the sheriff to levy by distress and sale upon the personal property of the property owner, and the sheriff or the sheriff's deputy shall execute the warrant. Any balance remaining after deducting taxes and necessary additions made in accordance with this subchapter must be returned to the owner or person in possession of the property; the State Tax Assessor may certify the unpaid taxes to the Attorney General, who shall bring a civil action in the name of the State. [PL 2019, c. 401, Pt. A, §11 (AMD).]

In addition to the procedure authorized in this section, the State Tax Assessor may follow the procedure provided in section 612 and, with regard to that procedure, is subject to the same rights and obligations as a municipality or municipal officers. [PL 2019, c. 401, Pt. A, §11 (AMD).]
36 M.R.S. § 3916 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3916
36 §3916. Powers of board
Status: in_force

The board shall have power to administer oaths, take testimony, subpoena and require the attendance of witnesses and the production of books, papers and documents, and issue commissions to take testimony. Subpoenas may be signed by any member of the board. In case of failure to obey a subpoena, any judge of a court of record of this State, upon application by the board, may make an order requiring compliance with the subpoena and the court may punish failure to obey the order as a contempt.
36 M.R.S. § 6652 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6652
36 §6652. Reimbursement allowed; limitation
Status: in_force

1. Generally. A person against whom taxes have been assessed pursuant to Part 2 , except for chapters 111 and 112 , with respect to eligible property and who has paid those taxes is entitled to reimbursement of a portion of those taxes from the State as provided in this chapter. The reimbursement under this chapter is the percentage of the taxes assessed and paid with respect to eligible property specified in subsection 4 . For purposes of this chapter, a tax applied as a credit against a tax assessed pursuant to chapter 111 or 112 is a tax assessed pursuant to chapter 111 or 112 . A successor in interest of a person against whom taxes have been assessed with respect to eligible property is entitled to reimbursement pursuant to this section, whether the tax was paid by the person assessed or by the successor, as long as a transfer of the property in question to the successor has occurred and the successor is the owner of the property as of August 1st of the year in which a claim for reimbursement may be filed pursuant to section 6654 . For purposes of this subsection, "successor in interest" includes the initial successor and any subsequent successor. When an eligible successor in interest exists, the successor is the only person to whom reimbursement under this chapter may be made with respect to the transferred property. For an item of eligible property that is first subject to assessment under Part 2 on or after April 1, 2008, and for any item of eligible property for which reimbursement is paid under subsection 4, paragraph B , the reimbursement otherwise payable under this section may not exceed the actual property taxes paid less any tax increment financing refund received with respect to that property. [PL 2025, c. 113, Pt. C, §13 (AMD).]

1-A. Certain persons excluded. Notwithstanding any other provision of law, the following persons are not eligible for reimbursement pursuant to this chapter: A. A public utility as defined by Title 35‑A, section 102 ; [PL 1997, c. 24, Pt. C, §14 (NEW).] B. A person that provides radio paging services as defined by Title 35‑A, section 102 ; [PL 1997, c. 24, Pt. C, §14 (NEW).] C. A person that provides mobile telecommunications services as defined by Title 35‑A, section 102 ; [PL 1997, c. 24, Pt. C, §14 (NEW).] D. A cable television company as defined by Title 30‑A, section 2001 ; [PL 1997, c. 24, Pt. C, §14 (NEW).] E. A person that provides satellite-based direct television broadcast services; and [PL 1997, c. 24, Pt. C, §14 (NEW).] F. A person that provides multichannel, multipoint television distribution services. [PL 1997, c. 24, Pt. C, §14 (NEW).] This subsection applies retroactively to property tax years beginning after April 1, 1995. [PL 1997, c. 24, Pt. C, §14 (NEW).]

1-B. Certain property excluded. Notwithstanding any other provision of law, reimbursement pursuant to this chapter may not be made with respect to the following property: A. Office furniture, including, without limitation, tables, chairs, desks, bookcases, filing cabinets and modular office partitions; [PL 2003, c. 625, §1 (AMD); PL 2003, c. 625, §3 (AFF); PL 2003, c. 687, Pt. A, §10 (AMD); PL 2003, c. 687, Pt. B, §11 (AFF).] B. Lamps and lighting fixtures; [PL 2009, c. 571, Pt. II, §2 (AMD); PL 2009, c. 571, Pt. II, §5 (AFF).] C. Gambling machines or devices, including any device, machine, paraphernalia or equipment that is used or usable in the playing phases of any gambling activity as that term is defined in Title 8, section 1001, subsection 15 , whether that activity consists of gambling between persons or gambling by a person involving the playing of a machine. "Gambling machines or devices" includes, without limitation: (1) Associated equipment as defined in Title 8, section 1001, subsection 2 ; (2) Computer equipment used directly and primarily in the operation of a slot machine as defined in Title 8, section 1001, subsection 39 ; (3) An electronic video machine as defined in Title 17, section 1831, subsection 4 ; (4) Equipment used in the playing phases of lottery schemes; and (5) Repair and replacement parts of a gambling machine or device; or [PL 2009, c. 571, Pt. II, §3 (AMD); PL 2009, c. 571, Pt. II, §5 (AFF).] D. Personal property that would otherwise be entitled to reimbursement under this chapter used primarily to support a telecommunications antenna used by a telecommunications business subject to the tax imposed by section 457 . [PL 2009, c. 571, Pt. II, §4 (NEW); PL 2009, c. 571, Pt. II, §5 (AFF).] Property affected by this subsection that was eligible for reimbursement pursuant to this chapter of property taxes paid for the 1996 property tax year is grandfathered into the program and continues to be eligible for reimbursements unless it subsequently becomes ineligible. [PL 2011, c. 240, §43 (AMD).]

1-C. Certain energy facilities. Reimbursement for certain energy facilities under this chapter is limited as follows. A. Reimbursement may not be made for a natural gas pipeline, including pumping or compression stations, storage depots and appurtenant facilities used in the transportation, delivery or sale of natural gas, but not including a pipeline that is less than a mile in length and is owned by a consumer of natural gas delivered through the pipeline. [PL 1997, c. 729, Pt. B, §2 (NEW).] B. Except as provided in paragraph C , reimbursement may not be made for property used to produce or transmit energy primarily for sale. Energy is primarily for sale if during the property tax year for which a claim is being made 2/3 or more of the useful energy is directly or indirectly sold and transmitted through the facilities of a transmission and distribution utility as defined in Title 35‑A, section 102, subsection 20‑B . [PL 2017, c. 211, Pt. A, §14 (AMD).] C. A cogeneration facility is eligible for reimbursement on that portion of property taxes paid multiplied by a fraction, the numerator of which is the total amount of useful energy produced by the facility during the property tax year for which a claim is being made that is directly used by a manufacturing facility without transmission over the facilities of a transmission and distribution utility as defined in Title 35‑A, section 102, subsection 20‑B and the denominator of which is the total amount of useful energy produced by the facility during the property tax year immediately preceding the property tax year for which a claim is being made. [PL 2019, c. 379, Pt. A, §8 (AMD).] D. For purposes of this subsection, unless the context indicates otherwise, the following terms have the following meanings. (1) "Cogeneration facility" means the eligible property within a facility that produces electrical energy, thermal energy or both for commercial or industrial use when less than 2/3 of the useful energy produced by the facility during the property tax year is sold and transmitted directly or indirectly through the facilities of a transmission and distribution utility, as defined in Title 35‑A, section 102, subsection 20‑B . "Cogeneration facility" includes eligible property within a heat recovery steam generator. (2) "Useful energy" is energy in any form that does not include waste heat, efficiency losses, line losses or other energy dissipation. [PL 1999, c. 398, Pt. A, §103 (AMD); PL 1999, c. 398, Pt. A, §§104, 105 (AFF).] [PL 2019, c. 379, Pt. A, §8 (AMD).]

1-D. Retail sales facilities. Reimbursement pursuant to this chapter may not be made with respect to property that is located in a retail sales facility exceeding 100,000 square feet of interior customer selling space and used primarily in a retail sales activity, unless the facility is owned by a business whose Maine-based operation derives less than 50% of its total annual revenue on a calendar-year basis from sales that are subject to Maine sales tax. This subsection applies to property tax years beginning after April 1, 2006. Property affected by this subsection that was eligible for reimbursement pursuant to this chapter for property taxes paid for the 2006 property tax year is grandfathered into the program and continues to be eligible for reimbursement to the extent permitted by this chapter as it existed on April 1, 2006, unless that property subsequently becomes ineligible. [PL 2005, c. 12, Pt. BBB, §2 (NEW); PL 2005, c. 12, Pt. BBB, §6 (AFF).]

1-E. Facilities for storage of spent nuclear fuel, radioactive waste. Reimbursement under this chapter may not be made for a facility that stores spent nuclear fuel, as defined in Title 22, section 673, subsection 18 , or radioactive waste classified by the United States Nuclear Regulatory Commission as greater‑than‑Class C waste. [PL 2023, c. 588, §6 (NEW); PL 2023, c. 588, §7 (AFF).]

1-F. Energy storage systems. Reimbursement pursuant to this chapter may be made for battery storage systems, as long as more than 50% of the electrical output from the battery storage system serves load behind the utility meter where the battery storage system is located or there was a fully executed interconnection agreement between the battery storage system owner and a transmission and distribution utility by January 1, 2025. As used in this subsection, "battery storage system" has the same meaning as in section 691, subsection 1, paragraph F . [PL 2025, c. 467, §2 (NEW); PL 2025, c. 467, §3 (AFF).]

2. Limitation. Reimbursement may not be made by the State Tax Assessor pursuant to this chapter with respect to the payment of taxes assessed against property that is entitled to exemption pursuant to section 656, subsection 1, paragraph E or any other provision of law except that reimbursement must be made with respect to the payment of taxes assessed against property that has not been certified for exemption pursuant to section 656, subsection 1, paragraph E but that is entitled to exemption pursuant to that provision if that property has been placed in service after the December 1st immediately preceding April 1st of the tax year for which reimbursement is sought but prior to April 1st of the property tax year for which reimbursement is sought. The claimant may seek reconsideration, pursuant to section 151 , of the assessor's denial of reimbursement under this subsection. If the assessor denies a reimbursement claim on the ground that the property in question is entitled to exemption under section 656, subsection 1, paragraph E and the claimant seeks reconsideration of the denial, the assessor shall, at the claimant's request, allow the claimant up to one year to obtain a statement from the Commissioner of Environmental Protection that the property at issue is not exempt. If the claimant timely produces such a statement or otherwise demonstrates that the property is not exempt, the assessor shall allow the reimbursement. [PL 1999, c. 398, Pt. A, §103 (AMD); PL 1999, c. 398, Pt. A, §§104, 105 (AFF).]

3. Withholding for failure to report. [PL 2009, c. 337, §10 (RP).]

4. Reimbursement percentage. The reimbursement under this chapter is an amount equal to the percentage specified in paragraphs A and B of taxes assessed and paid with respect to each item of eligible property, except that for claims filed for application periods that begin on August 1, 2006, August 1, 2009, August 1, 2010 or August 1, 2013 the reimbursement is 90% of that amount and for claims filed for the application period that begins on August 1, 2014, the reimbursement is 80% of that amount. A. For each of the first to 12th years for which reimbursement is made, the percentage is 100%. [PL 2005, c. 623, §5 (NEW).] B. Pursuant to section 699, subsection 2 , reimbursement under this chapter after the 12th year for which reimbursement is made is according to the following percentages of taxes assessed and paid with respect to each item of eligible property. (1) For the 13th year for which reimbursement is made, the percentage is 75%. (2) For the 14th year for which reimbursement is made, the percentage is 70%. (3) For the 15th year for which reimbursement is made, the percentage is 65%. (4) For the 16th year for which reimbursement is made, the percentage is 60%. (5) For the 17th year for which reimbursement is made, the percentage is 55%. (6) For the 18th year for which reimbursement is made and for subsequent years, the percentage is 50%. [PL 2005, c. 623, §5 (NEW).] [PL 2013, c. 368, Pt. K, §1 (AMD).]
36 M.R.S. § 5219-H — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-H
36 §5219-H. Application of credits against taxes
Status: in_force

1. Meaning of tax. Whenever a credit provision in this chapter, other than section 5216‑B , section 5219‑W , section 5219‑BB and the income tax credit under the Maine New Markets Capital Investment Program under Title 10, section 1100‑Z , allows for a credit "against the tax otherwise due under this Part," "against the tax imposed by this Part" or similar language, "tax" means all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827 . A. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).] B. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).] [PL 2011, c. 644, §29 (AMD); PL 2011, c. 644, §32 (AFF).]

2. Meaning of tax liability. Whenever a credit provided for in this chapter is limited by reference to tax liability, "tax liability" means the taxpayer's liability for all taxes imposed under this Part, except the minimum tax imposed by section 5203‑C and the taxes imposed by chapter 827 . A. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).] B. [PL 2003, c. 673, Pt. F, §1 (RP); PL 2003, c. 673, Pt. F, §2 (AFF).] [PL 2011, c. 240, §36 (AMD).]
36 M.R.S. § 947 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 947
36 §947. Presumption of validity
Status: in_force

In an action to foreclose a tax lien mortgage under section 944 , 945 or 946 , the proceedings from and including the assessment of the tax upon which such tax lien mortgage is based to and including the time of filing the complaint in such action need not be set forth in the complaint, pleaded or proved and are presumed to be valid. A defendant alleging any invalidity or defect in such proceedings shall specify in the defendant's answer such invalidity or defect and establish the invalidity or defect. [PL 2025, c. 113, Pt. D, §50 (AMD).]