36 M.R.S. § 2904 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2904
36 §2904. Certificates
Status: in_force

Every person that is a distributor, wholesaler, importer or exporter of internal combustion engine fuel 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 internal combustion engine 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, 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 distributor, wholesaler, importer or exporter until the certificate is restored by the assessor. A suspended certificate must be surrendered to the assessor upon request. Notice is sufficient if sent by mail and addressed to the person at the address designated in the certificate. The suspension is subject to review as provided in section 151 . [PL 2009, c. 434, §40 (RPR).]
36 M.R.S. § 2512 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2512
36 §2512. Annual returns to Superintendent of Insurance
Status: in_force

Every domestic life insurance company shall include in its annual return to the Superintendent of Insurance a statement of the amount of premiums and annuity considerations liable to taxation as provided in section 2513 , and of the real estate held by it on the 31st day of the previous December, showing in detail the amount of all premiums including annuity considerations whether in cash or notes absolutely payable, received by the company from residents of this State during the preceding calendar year and all dividends paid to policyholders in this State on account of the premiums or annuity considerations as required by blanks furnished by the superintendent. The taxes provided by section 2513 shall be paid as provided in section 2521‑A , and this section and section 2518 shall be applicable thereto. [PL 1985, c. 783, §10 (AMD).]
36 M.R.S. § 1503 — ME Code / Title 36 / Part 2 / Chapter 112 / Section 1503
36 §1503. Definitions
Status: repealed

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1983, c. 92, Pt. B, §9 (NEW).]

1. Commercial vessel. "Commercial vessel" means any type of watercraft used exclusively in a business or trade: A. Is required to be registered under Title 12, section 13056 ; or [PL 2003, c. 414, Pt. B, §54 (AMD); PL 2003, c. 614, §9 (AFF).] B. Is documented under the laws of the United States. [PL 1983, c. 92, Pt. B, §9 (NEW).] [PL 2003, c. 414, Pt. B, §54 (AMD); PL 2003, c. 614, §9 (AFF).]

1-A. Canoe. "Canoe" has the same definition as that set out in Title 12, section 1872, subsection 2 . [PL 1997, c. 678, §22 (AMD).]

2. Commissioner. "Commissioner" means the Commissioner of Inland Fisheries and Wildlife. [PL 1985, c. 726, §1 (AMD).]

3. Director. "Director" means the Director of the Division of Licensing, Registration and Engineering, Department of Inland Fisheries and Wildlife. [PL 2009, c. 340, §28 (AMD).]

3-A. Dory. "Dory" means an unpowered, double-ended boat used exclusively for the transport and storage of fishing gear. [PL 1985, c. 560, §1 (NEW).]

4. Established base of operations. An "established base of operations" means the location where a commercial vessel has its primary relationship with a municipality. Among the factors identifying a primary relationship are the locations at which the vessel is primarily moored or docked, where it prepares for expeditions and hires a crew and to which it regularly returns for repairs, supplies and activities relating to its business or trade. The fact that a commercial vessel carries on one or more of the activities, as mentioned in this subsection, at more than one location within this State or carries on one or more of the activities, enumerated in this subsection, at a location or locations outside this State shall not prevent it from being deemed to have an established base of operations within the State, if a substantial portion of these activities are carried on at a location or locations within this State. [PL 1983, c. 92, Pt. B, §9 (NEW).]

4-A. Marina or boat yard. [PL 2019, c. 501, §27 (RP).]

5. Overall length. "Overall length" means the horizontal distance stated in feet and defined as the straight line measurement over the deck, excluding sheer, from the foremost part of the watercraft to the aftermost part, measured parallel to the centerline, excluding outboard motors, brackets, bowsprits, rudders and similar attachments. For any watercraft documented under the laws of the United States, overall length means the registered length of the vessel as set forth in the document issued to its owner by the United States Coast Guard. [PL 1983, c. 92, Pt. B, §9 (NEW).]

6. Owner. "Owner" means a person or persons claiming lawful possession of a watercraft by virtue of legal title, equitable interest or a leasehold interest in the watercraft. [PL 1983, c. 92, Pt. B, §9 (NEW).]

7. Principally moored, docked or located. "Principally moored, docked or located" means the place where a watercraft, other than a commercial vessel, is usually moored, docked, anchored or located during the period from June 1st to August 31st. [PL 1983, c. 92, Pt. B, §9 (NEW).]

8. Registration period. [PL 1995, c. 695, §3 (RP).]

8-A. Registration period. [PL 1997, c. 324, §3 (RP); PL 1997, c. 324, §7 (AFF).]

8-B. Registration period. "Registration period" means from January 1st to December 31st of the year for which the certificate of number is issued pursuant to Title 12, section 13056 . [PL 2003, c. 414, Pt. B, §55 (AMD); PL 2003, c. 614, §9 (AFF).]

9. Taxable year. "Taxable year" means from January 1st to December 31st. [PL 1997, c. 324, §5 (AMD); PL 1997, c. 324, §7 (AFF).]

10. Watercraft. "Watercraft" means any type of vessel, boat, canoe or craft capable of being used as a means of transportation on water, other than a seaplane, including motors, electronic and mechanical equipment and other machinery, whether permanently or temporarily attached, and which are customarily used in the operations of the watercraft. Watercraft does not include a vessel, boat, canoe or craft located and intended to be permanently docked in one location and not used as a means of transportation on water. [PL 1983, c. 572, §§8, 12 (AMD).] Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.
36 M.R.S. § 1481 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1481
36 §1481. Definitions
Status: in_force

The following words and phrases as used in section 551 and this chapter shall have the following meanings:

1. Mobile home. "Mobile home" means: A. A structure, transportable in one or more sections, which is 8 body feet or more in width and is 32 body feet or more in length, and which is built on a permanent chassis and designed to be used as a dwelling with or without a permanent foundation when connected to the required utilities, and includes the plumbing, heating, air-conditioning and electrical systems contained therein. A mobile home remains a mobile home for purposes of this Title even though it may be used for the advertising, sales, display or promotion of merchandise or services, or for any other commercial purposes except the transportation of property. [PL 1975, c. 252, §15 (RPR).] B. [PL 2019, c. 401, Pt. A, §13 (RP); PL 2019, c. 401, Pt. A, §19 (AFF).] [PL 2019, c. 401, Pt. A, §13 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]

1-A. Camper trailer. "Camper trailer" shall mean: A. A trailer or semitrailer primarily designed and constructed to provide temporary living quarters for recreational, camping, travel or other use. [PL 2019, c. 401, Pt. A, §14 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).] B. A manufactured or homemade tent trailer, so called, which consists of a platform, shelf or box, with means of permanently or temporarily attaching a tent, used to provide temporary living quarters for recreational, camping, travel or other use. [PL 1975, c. 252, §16 (RPR).] [PL 2019, c. 401, Pt. A, §14 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]

2. Maker's list price. "Maker's list price" in the case of vehicles manufactured in the United States means the retail price at the point of manufacture, less the federal manufacturer's tax. "Maker's list price" in the case of vehicles manufactured outside the United States means the retail price at the nearest port of entry. In either case, "maker's list price" includes the manufacturer's suggested retail price of all accessories and equipment which are a part of the vehicle at the time the excise tax is paid. [PL 1981, c. 230 (AMD).]

3. Motor vehicle. "Motor vehicle" means any self-propelled vehicle not operated exclusively on tracks, including motorcycles, but not including aircraft. "Motor vehicle" does not include any vehicle prohibited by law from operating on the public highways. "Motor vehicle" does not include any snowmobile as defined in Title 12, section 13001 . "Motor vehicle" does not include water well drilling equipment attached to a self-propelled vehicle and used for business purposes by a person licensed under Title 32, chapter 69‑C . [PL 2019, c. 430, §1 (AMD).]

4. Stock race car. "Stock race car" means a one-time factory produced vehicle equipped with roll bars or bracing welded or attached to the frame in a permanent manner and special safety belts, firewalls and having a certain amount of the body removed.

5. Vehicle. "Vehicle" means a motor vehicle, mobile home, camper trailer, heavier-than-air aircraft or lighter-than-air aircraft. "Vehicle" does not include any snowmobiles as defined in Title 12, section 13001 . [PL 2003, c. 414, Pt. B, §53 (AMD); PL 2003, c. 614, §9 (AFF).]

6. Automobile. "Automobile" means a motor vehicle, including a motorized home but not including a stock race car, designed for the conveyance of passengers with a seating capacity of not more than 14 persons. [PL 1973, c. 588, §6 (NEW).]

7. Purchase price. "Purchase price" means the actual price paid, including any trade-in value applied to the cost of purchasing the vehicle. [PL 1995, c. 440, §3 (NEW); PL 1995, c. 440, §5 (AFF).]

8. Bus. "Bus" has the same meaning as in Title 29‑A, section 101, subsection 11 . [PL 2011, c. 646, §2 (NEW).]
36 M.R.S. § 6148 — ME Code / Title 36 / Part 9 / Chapter 902 / Section 6148
36 §6148. Benefit (REALLOCATED TO TITLE 36, SECTION 6143)
Status: in_force

(REALLOCATED TO TITLE 36, SECTION 6143)
36 M.R.S. § 906 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 906
36 §906. Application of payments to unpaid taxes
Status: in_force

The municipal officers of a municipality may, upon request of the municipal treasurer or the tax collector, require that any tax payment received from an individual as payment for any property tax be applied against outstanding or delinquent taxes due on that property in chronological order beginning with the oldest unpaid tax bill. Taxes may not be applied to a period for which an abatement request or appeal has not been resolved unless approved in writing by the taxpayer. [PL 1985, c. 653 (NEW).]
36 M.R.S. § 4314 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4314
36 §4314. Permission required
Status: in_force

1. Possession or removal unlawful. It is unlawful for a person to harvest, pick, rake, possess or remove wild blueberries from the land of an owner without first securing written permission from the owner or the owner's authorized agent. This section does not apply to members of an organized crew, if the crew leader has first secured the written permission of the owner. The written permission must identify the land by reference to tax map, lot number and town, township or plantation or to global positioning coordinates for the area where wild blueberries are managed. A person authorized to make inspections under this chapter may require a person on the land of an owner who has possession of wild blueberries or is found harvesting, raking, picking or removing wild blueberries to show valid written permission. Violation of this subsection is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A . [PL 2007, c. 694, §6 (AMD).]

2. No effect on other laws. Nothing in this section may be construed: A. To relieve any person of any obligation to obtain permission to enter upon the land or premises of another; or [PL 1989, c. 214, §2 (NEW).] B. To affect any criminal or civil liability which may exist for unauthorized entry, trespass, theft or conversion. [PL 1989, c. 214, §2 (NEW).] [PL 1989, c. 214, §2 (NEW).]

3. Violation; first offense. A person who violates subsection 1 commits a Class E crime. [PL 2007, c. 694, §7 (RPR).]

4. Violation; subsequent offenses. A person who violates subsection 1 when the person has 2 prior convictions for violation of subsection 1 commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence. [PL 2007, c. 694, §8 (NEW).]
36 M.R.S. § 654-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 654-A
36 §654-A. Estates of legally blind persons
Status: in_force

1. Exemption. The residential real estate up to the just value of $4,000, having a taxable situs in the place of residence, of inhabitants of the State who are legally blind as determined by a properly licensed Doctor of Medicine, Doctor of Osteopathy or Doctor of Optometry is exempt from taxation. [PL 2019, c. 401, Pt. A, §8 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]

2. Revocable living trust. The exemption provided by subsection 1 also applies to residential real estate held in a revocable living trust for the benefit of and occupied as a permanent residence by a person who is legally blind. [PL 2013, c. 416, §2 (NEW).]

3. Cooperative housing. A cooperative housing corporation is also entitled to an exemption under subsection 1 to be applied against the valuation of property of the corporation that is occupied by qualifying shareholders. An application for exemption must include a list of all qualifying shareholders and any information required by the municipality to verify eligibility of qualifying shareholders and the applicable exemption amount. The application must be updated annually to reflect changes in eligibility. The exemption is equal to the total amount calculated under subsection 1 as if the qualifying shareholders were owners of the property. A cooperative housing corporation that receives an exemption pursuant to this subsection shall apportion the property tax reduction resulting from the exemption among the qualifying shareholders according to the proportion of the total exemption that each qualifying shareholder would be entitled to if the qualifying shareholder were the owner of the property. Any supplemental assessment resulting from disqualification for exemption must be applied in the same manner against the qualifying shareholders for whom the disqualification applies. For the purposes of this subsection, the following terms have the following meanings. A. "Cooperative housing corporation" means an entity organized for the purpose of owning residential real estate in which residents own shares that entitle them to inhabit a designated space within a residential dwelling. [PL 2013, c. 416, §2 (NEW).] B. "Qualifying shareholder" means a person who is a shareholder in a cooperative housing corporation who would qualify for an exemption under subsection 1 if the person were the owner of the property. [PL 2013, c. 416, §2 (NEW).] [PL 2013, c. 416, §2 (NEW).]

4. Multiple properties. [PL 2019, c. 401, Pt. A, §9 (RP); PL 2019, c. 401, Pt. A, §19 (AFF).]

5. Fraudulent transfer. Property conveyed to a person for the purpose of obtaining exemption from taxation under this section is not exempt. A person who makes a conveyance for the purpose of obtaining the exemption commits fraud and is subject to a fine of not less than $100 and not more than 2 times the amount of the taxes evaded by such fraudulent conveyance, whichever amount is greater. [PL 2013, c. 416, §2 (NEW).]
36 M.R.S. § 581 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 581
36 §581. Withdrawal
Status: in_force

1. Assessor determination; owner request. If the assessor determines that land subject to this subchapter no longer meets the requirements of this subchapter, the assessor must withdraw the land from taxation under this subchapter. An owner of land subject to taxation under this subchapter may at any time request withdrawal of that land from taxation under this subchapter by certifying in writing to the assessor that the land is no longer to be classified under this subchapter. [PL 2009, c. 577, §1 (AMD).]

1-A. Notice of compliance. No earlier than 185 days prior to a deadline established by section 574‑B , if the owner has not yet complied with the requirements of that section, the assessor must provide the owner with written notice by certified mail informing the owner of the statutory requirements that need to be met to comply with section 574‑B and the date of the deadline for compliance or by which the parcel may be transferred to another current use program. The notice must also state that if the owner fails to meet the deadline for complying with section 574‑B or transferring the parcel to another current use program, a supplemental assessment of $500 will be assessed and that continued noncompliance will lead to a subsequent supplemental assessment of $500. If the notice is issued less than 120 days before the deadline, the owner has 120 days from the date of the notice to provide the assessor with the documentation to achieve compliance with section 574‑B or transfer the parcel to another current use program, and the notice must specify the date by which the owner must comply. If the owner fails to provide the assessor with the documentation to achieve compliance with section 574‑B or transfer the parcel to another current use program by the deadline specified in the notice, the assessor shall impose a $500 penalty to be assessed and collected as a supplemental assessment in accordance with section 713‑B . The assessor shall send notification of the supplemental assessment by certified mail and notify the owner that, no later than 6 months from the date of the 2nd notice, the owner must comply with the requirements of section 574‑B or transfer the parcel to another current use program and that failure to comply will result in an additional supplemental assessment of $500 and the owner will have an additional 6-month period in which to comply with these requirements before the withdrawal of the parcel and the assessment of substantial financial penalties against the owner. At the expiration of 6 months, if the owner has not complied with section 574‑B or transferred the parcel to another current use program, the assessor shall assess an additional $500 supplemental assessment. The assessor shall send notification of the 2nd supplemental assessment by certified mail and notify the owner that, no later than 6 months from the date of the notice, the owner must comply with the requirements of section 574‑B or transfer the parcel to another current use program or the land will be withdrawn from taxation under this subchapter. If the owner has not complied within 6 months from the date of the 2nd supplemental assessment, the assessor shall remove the parcel from taxation under this subchapter and assess a penalty for the parcel's withdrawal pursuant to subsection 3 . This subsection does not limit the assessor from issuing other notices or compliance reminders to owners at any time in addition to the notice required by this subsection. [PL 2021, c. 630, Pt. C, §4 (AMD).]

2. Withdrawal of portion. In the case of withdrawal of a portion of a parcel, the owner, as a condition of withdrawal, shall file with the assessor a plan showing the area withdrawn and the area remaining subject to taxation under this subchapter. In the case of withdrawal of a portion of a parcel, the resulting portions must be treated after the withdrawal as separate parcels under section 708 . [PL 2007, c. 627, §16 (RPR).]

3. Penalty. If land is withdrawn from taxation under this subchapter, the assessor shall impose a penalty upon the owner. The penalty is the greater of: A. An amount equal to the taxes that would have been assessed on the land on the first day of April for the 5 tax years, or any lesser number of tax years starting with the year in which the land was first classified, preceding the withdrawal had that land been assessed in each of those years at its just value on the date of withdrawal less all taxes paid on that land over the preceding 5 years, or any lesser number of tax years starting with the year in which the land was first classified, and increased by interest at the prevailing municipal rate from the date or dates on which those amounts would have been payable; and [PL 2021, c. 630, Pt. C, §5 (AMD).] B. An amount computed by multiplying the amount, if any, by which the just value of the land on the date of withdrawal exceeds the 100% valuation of the land pursuant to this subchapter on the preceding April 1st by the following rates. (1) If the land was subject to valuation under this subchapter for 10 years or fewer prior to the date of withdrawal, the rate is 30%. (2) If the land was subject to valuation under this subchapter for more than 10 years prior to the date of withdrawal, the rate is 30% reduced by one percentage point for each full year beyond 10 years that the land was subject to valuation under this subchapter prior to the date of withdrawal, except that the minimum rate is 20%. [PL 2021, c. 630, Pt. C, §5 (AMD).] For purposes of this subsection, just value at the time of withdrawal is the assessed just value of comparable property in the municipality adjusted by the municipality's certified assessment ratio. [PL 2021, c. 630, Pt. C, §5 (AMD).]

4. Assessment and collection of penalties. The owner shall pay the penalties for withdrawal under this section upon withdrawal to the tax collector as additional property taxes. Penalties may be assessed and collected as supplemental assessments in accordance with section 713‑B . [PL 2021, c. 630, Pt. C, §6 (AMD).]

5. Eminent domain. A penalty may not be assessed under this section if the withdrawal of the parcel is occasioned by a transfer to the State or other entity holding the power of eminent domain resulting from the exercise or threatened exercise of that power. [PL 2021, c. 630, Pt. C, §7 (AMD).]

6. Relief from requirements. Upon withdrawal, the land is relieved of the requirements of this subchapter immediately and is returned to taxation under subchapter 2 beginning the April 1st following withdrawal. [PL 2021, c. 630, Pt. C, §8 (AMD).]

7. Reclassification under other current use program. A penalty may not be assessed upon the withdrawal of land from taxation under this subchapter if the owner applies for classification of that land in another current use program prior to withdrawal and that application is accepted. If a penalty is later assessed under section 1112‑C or 1138 , the period of time that the land was taxed as forest land under this subchapter is included for purposes of establishing the amount of the penalty. [PL 2021, c. 630, Pt. C, §9 (AMD).]

8. Report of penalty. A municipality that receives a penalty for the withdrawal of land from taxation under this subchapter must report the total amount received in that reporting year to the State Tax Assessor on the municipal valuation return form described in section 383 . [PL 2007, c. 627, §16 (RPR).]
36 M.R.S. § 6574 — ME Code / Title 36 / Part 9 / Chapter 914 / Section 6574
36 §6574. Amnesty period
Status: in_force

The time period during which a 2003 amnesty return, described in section 6575 , may be filed is September 1, 2003 to November 30, 2003. [PL 2003, c. 451, Pt. E, §10 (AMD).]
36 M.R.S. § 6264 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6264
36 §6264. Limitations
Status: in_force

Nothing in this chapter is intended to or may be construed to: [PL 1989, c. 534, Pt. C, §1 (NEW).]

1. Foreclosure. Prevent the collection, by foreclosure, of property taxes which become a lien against tax-deferred property; [PL 1989, c. 534, Pt. C, §1 (NEW).]

2. Benefited property. [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §8 (RP).]

3. Land provisions. Affect any provision of any mortgage, or other instrument relating to land, requiring a person to pay property taxes. [PL 1989, c. 534, Pt. C, §1 (NEW).]
36 M.R.S. § 611 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 611
36 §611. Equipment tax
Status: in_force

Machinery and other personal property brought into this State, after April 1st and prior to December 31st by any person upon whom no personal property tax was assessed on April 1st in this State, must be taxed as other personal property in the municipality in which it is used for the first time in this State. [PL 2023, c. 523, Pt. A, §6 (AMD).]

When the assessors are informed by the owner or otherwise of the presence within the municipality of personal property governed by this section, the assessors shall give notice in writing to the owner to furnish to the assessors a true and perfect list of such personal property within 15 days from the receipt of that notice and, except as otherwise provided in this section, section 706‑A is applicable to this section. [PL 2023, c. 523, Pt. A, §6 (AMD).]

The assessors shall assess a tax upon any personal property governed by this section in accordance with other property assessed for the same tax year, except that, if the tax is paid within 2 months of assessment, interest from the due date of taxes for the tax year involved does not apply. [PL 2023, c. 523, Pt. A, §6 (AMD).]

Except as otherwise provided in this section, the collection of taxes on personal property governed by this section must be in accordance with this chapter. [PL 2023, c. 523, Pt. A, §6 (AMD).]
36 M.R.S. § 5190 — ME Code / Title 36 / Part 8 / Chapter 815 / Section 5190
36 §5190. Entity not taxable
Status: in_force

A partnership is not subject to the tax imposed by this Part. Persons carrying on business as partners are liable for the tax imposed by this Part only in their separate or individual capacities. This section does not apply to the taxes imposed by chapters 819 and 827 or the tax imposed on partnership audit adjustments pursuant to subchapter 2 . [PL 2019, c. 380, §1 (AMD); PL 2019, c. 380, §5 (AFF).]
36 M.R.S. § 2621-A — ME Code / Title 36 / Part 4 / Chapter 361 / Section 2621-A
36 §2621-A. Definitions
Status: in_force

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1983, c. 571, §5 (NEW).]

1. Net railway operating income. "Net railway operating income" means railway operating revenues, including debits and credits arising from equipment rents and joint facility rents, less railway operating expenses, tax accruals and uncollectible railway revenues. [PL 1983, c. 571, §5 (NEW).]

2. Operating investment. "Operating investment" means investment in railway property used in transportation service, less depreciation, plus cash, including temporary cash investments and special deposits, plus material and supplies. For purposes of railroad excise taxes payable in 1986, based upon operations for the calendar year 1985, "operating investment" also includes freight car operating leases of 10 years or more, valued at cost less straight-line depreciation over the initial term of the lease. [PL 1985, c. 477, §2 (AMD).]

3. Maine capital tax credit. "Maine capital tax credit" is a credit against the tax imposed by section 2624 . A. The credit allowed against the tax imposed by section 2624 shall be in an amount equal to: (1) The credit carry-forwards carried to the taxable year; (2) The amount of the current year credit; plus (3) The credit carry-backs carried to the taxable year. [PL 1989, c. 586, §1 (NEW); PL 1989, c. 702, Pt. E, §19 (AFF); PL 1989, c. 875, Pt. E, §59 (AFF).] B. The credit shall be an amount equal to 45% of the expenditures for a taxable year related to capital investments, improvements or renovations to a railroad's operations in this State. [PL 1989, c. 586, §1 (NEW); PL 1989, c. 702, Pt. E, §19 (AFF); PL 1989, c. 875, Pt. E, §59 (AFF).] C. If the sum of the credit carry-forwards to the taxable year plus the amount of the current taxable year credit authorized in this section would reduce the tax in the taxable year below the minimum tax set forth in section 2624 , such excess shall be: (1) A credit carry-back to each of the preceding 3 taxable years; and (2) A credit carry-forward to each of the 5 taxable years following the taxable year. [PL 1989, c. 586, §1 (NEW); PL 1989, c. 702, Pt. E, §19 (AFF); PL 1989, c. 875, Pt. E, §59 (AFF).] D. The entire amount of the unused credit shall be carried to the earliest of the taxable years to which, by reason of this subsection, the credit may be carried and then to each of the other taxable years to the extent the unused credit may not be used for a prior taxable year. In no event may a carry-back apply to any taxable year ending prior to January 1, 1990. [PL 1989, c. 586, §1 (NEW); PL 1989, c. 702, Pt. E, §19 (AFF); PL 1989, c. 875, Pt. E, §59 (AFF).] E. In order for a taxpayer to qualify for a credit under this subsection, the taxpayer may not require any landowner to pay any fee or charge for maintenance or repair or to assume liability for crossings or rights-of-way if the landowner was not required to do so prior to July 1, l987; and the taxpayer must continue to maintain crossings and rights-of-way which it was required to maintain on that date and may not remove the crossing if there is any objection to their being removed, provided that the landowner's use remains the same and that the landowner complies with requirements to keep gates secured. [PL 1989, c. 586, §1 (NEW); PL 1989, c. 702, Pt. E, §19 (AFF); PL 1989, c. 875, Pt. E, §59 (AFF).] F. [PL 2003, c. 498, §8 (RP); PL 2003, c. 498, §12 (AFF).] [PL 2003, c. 498, §8 (AMD); PL 2003, c. 498, §12 (AFF).]
36 M.R.S. § 5206-G — ME Code / Title 36 / Part 8 / Chapter 819 / Section 5206-G
36 §5206-G. Combined reports
Status: in_force

The combined report required by section 5220, subsection 6 must include, both in the aggregate and by entity, a list of the net income or loss per books, the property, payroll and receipts in Maine and everywhere as defined in this chapter and the Maine net income of the unitary business. Neither the income nor the property, payroll and receipts of an entity that is not required to file a federal income tax return or whose income is not subject to federal income tax as income to its direct or indirect owners may be included in the combined report. [PL 1997, c. 746, §19 (NEW); PL 1997, c. 746, §24 (AFF).]

In determining Maine assets or Maine net income for purposes of filing a combined report, intercompany eliminations must be made as necessary to avoid the duplication of income or assets. [PL 1997, c. 746, §19 (NEW); PL 1997, c. 746, §24 (AFF).]
36 M.R.S. § 713-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 713-A
36 §713-A. Certain supplemental assessments
Status: in_force

Notwithstanding section 713 , when a municipality has foreclosed on a parcel of real estate and the owner recovers the real estate because of errors in the lien and foreclosure process, supplemental assessments may be made for any year back to the year of the foreclosure which is determined to be erroneous. [PL 1987, c. 289 (NEW).]
36 M.R.S. § 2531 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2531
36 §2531. Taxation of nonadmitted insurance coverage
Status: in_force

1. Generally. All gross direct insurance premiums and annuity considerations on contracts written by insurers that do not have certificates of authority to do business in this State issued by the Superintendent of Insurance pursuant to Title 24‑A are subject to taxation in accordance with this section if this State is the insured's home state, as defined in the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 527. This section does not apply to reinsurance premiums paid by an authorized domestic insurer. [PL 2023, c. 441, Pt. C, §2 (AMD); PL 2023, c. 441, Pt. C, §11 (AFF).]

2. Rate and incidence of tax. Except as otherwise provided in section 2532 , the rate of taxation is 3% of the premiums subject to tax under this section. For all coverage placed in accordance with Title 24‑A, chapter 19 , the tax must be paid by the surplus lines producer. For all other nonadmitted insurance, the tax must be paid by the insured. [PL 2023, c. 372, §1 (AMD); PL 2023, c. 372, §2 (AFF).]

3. Returns. Except as otherwise provided in accordance with a multistate agreement entered into pursuant to section 2532 , every producer holding surplus lines authority in this State shall file a return and pay the tax due in accordance with section 2521‑A and every insured subject to tax in accordance with this section shall file a return and pay the tax due subject to the same requirements as provided in section 2521‑A . An insurance agency may elect to collect and pay the tax on surplus lines premiums on behalf of all of its employees who are surplus lines producers and file a single return. [PL 2011, c. 548, §19 (RPR); PL 2011, c. 548, §36 (AFF).]
36 M.R.S. § 6258 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6258
36 §6258. Annual notice to taxpayer
Status: in_force

1. Annual deferral notice. On or before December 15th of each year, the bureau shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice must: A. Inform the taxpayer that the property taxes have been deferred in the current year; [PL 1989, c. 534, Pt. C, §1 (NEW).] B. Show the total amount of deferred taxes remaining unpaid since initial application for deferral and the interest accruing therein to November 15th of the current year; [PL 1989, c. 534, Pt. C, §1 (NEW).] C. Inform the taxpayer that voluntary payment of the deferred taxes may be made at any time to the bureau; and [PL 1989, c. 534, Pt. C, §1 (NEW).] D. Contain any other information that the bureau considers necessary to facilitate administration of the homestead deferral program including, but not limited to, the right of the taxpayer to submit any amount of money to reduce the total amount of the deferred taxes and interest and the right of the taxpayer to withdraw from the deferral of future property taxes under this chapter by notifying the bureau by any method that the bureau may prescribe. [PL 2021, c. 483, Pt. AA, §15 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).] [PL 2021, c. 483, Pt. AA, §15 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

2. Notice mailed. The bureau shall give the notice required under subsection 1 by mail sent to the residence address of the taxpayer as shown in the claim for deferral or as otherwise determined by the bureau to be the correct address of the taxpayer. [PL 1989, c. 534, Pt. C, §1 (NEW).]
36 M.R.S. § 4110 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4110
36 §4110. Extension of time for filing return
Status: in_force

1. General. The assessor may grant a reasonable extension of time for filing a return required by this chapter on terms and conditions as the assessor may require as long as payment reasonably estimating the tax due has been made on or before the original payment due date. Except as provided in subsection 2 , an extension for filing any return may not exceed 8 months. [PL 2011, c. 380, Pt. M, §9 (NEW).]

2. Federal extension. When an extension of time is granted within which to file a federal estate tax return, the due date for filing the Maine estate tax return is automatically extended for an equivalent period, as long as payment reasonably estimating the tax due has been made on or before the original payment due date. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 458 — ME Code / Title 36 / Part 2 / Chapter 103 / Section 458
36 §458. Continuation of exemption
Status: in_force

Qualified telecommunications equipment subject to taxation under this chapter must be assessed through application of a state excise tax in lieu of a state property tax and continues to be exempt from ordinary local property taxation as formerly provided under section 2696. It is the intent of the Legislature that this section not be considered a new property tax exemption requiring state reimbursement under the Constitution of Maine, Article IV, Part Third, Section 23. [PL 2011, c. 430, §2 (AMD).]
36 M.R.S. § 1811-B — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1811-B
36 §1811-B. Credit for tax paid on purchases for resale
Status: in_force

A retailer registered under section 1754‑B or 1756 may claim a credit for sales tax imposed by this Part if the retailer has paid the sales tax on tangible personal property purchased for resale at retail sale. The credit may be claimed only on the return that corresponds to the period in which the tax was paid. The credit may not be claimed if the item has been withdrawn from inventory by the retailer for the retailer's own use prior to its sale. If the retailer purchases an item for resale at retail sale and pays tax to its vendor and if the retailer's sales and use tax liability for the tax period in question is less than the credit being claimed, the retailer is entitled either to carry the credit forward or to receive a refund of the tax paid. [PL 2019, c. 401, Pt. B, §17 (AMD).]
36 M.R.S. § 5111-A — ME Code / Title 36 / Part 8 / Chapter 803 / Section 5111-A
36 §5111-A. Alternative method of computation
Status: in_force

In lieu of a tax computed exactly according to the rates set forth in section 5111 , taxpayers may utilize a tax table. The State Tax Assessor shall prepare and issue tables approximating as near as practicable the tax computed using section 5111 for this express purpose. [PL 1987, c. 819, §3 (RPR).]
36 M.R.S. § 1113 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1113
36 §1113. Enforcement provision
Status: in_force

A lien is created to secure the payment of the penalties provided in section 1109, subsections 2 and 5 and section 1112‑C , which may be enforced in the same manner as liens created by section 552 . [PL 2021, c. 630, Pt. C, §14 (AMD).]
36 M.R.S. § 1103 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1103
36 §1103. Owner's application
Status: in_force

An owner of farmland or open space land may apply for taxation under this subchapter by filing with the assessor the schedule provided for in section 1109 . The election to apply requires the written consent of all owners of an interest in that farmland or open space land. [PL 2007, c. 438, §26 (AMD).]
36 M.R.S. § 4103 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4103
36 §4103. Tax on estate of resident
Status: in_force

1. Imposition of tax. A tax is imposed on the transfer of the Maine taxable estate of every person who, at the time of death, was a resident of this State. The amount of tax is determined as provided in this section. A. If the Maine taxable estate is less than or equal to the Maine exclusion amount, the tax is $0. [PL 2015, c. 267, Pt. I, §2 (AMD).] B. If the Maine taxable estate is more than the Maine exclusion amount but no more than the Maine exclusion amount plus $3,000,000, the tax is 8% of the excess over the Maine exclusion amount. [PL 2015, c. 267, Pt. I, §2 (AMD).] C. If the Maine taxable estate is more than the Maine exclusion amount plus $3,000,000 but no more than the Maine exclusion amount plus $6,000,000, the tax is $240,000 plus 10% of the excess over the Maine exclusion amount plus $3,000,000. [PL 2015, c. 267, Pt. I, §2 (AMD).] D. If the Maine taxable estate is more than the Maine exclusion amount plus $6,000,000, the tax is $540,000 plus 12% of the excess over the Maine exclusion amount plus $6,000,000. [PL 2015, c. 267, Pt. I, §2 (AMD).] The amount of this tax is multiplied by a fraction, the numerator of which is the value of that portion of the decedent's adjusted federal gross estate that consists of real and tangible personal property located in this State plus the value of all intangible personal property and the denominator of which is the value of the decedent's adjusted federal gross estate. [PL 2015, c. 267, Pt. I, §2 (AMD).]

2. Other jurisdiction death tax credit. A credit against the tax imposed by this section is allowed for all constitutionally valid estate, inheritance, legacy and succession taxes actually paid to another jurisdiction upon the value of real or tangible personal property owned by the decedent or subject to those taxes as a part of or in connection with the estate and located in that jurisdiction if the value of that property is also included in the value of the decedent’s intangible personal property subject to taxation under this section. The credit provided by this subsection may not exceed the amount of tax otherwise due multiplied by a fraction, the numerator of which is the value of the property located in the other taxing jurisdiction subject to this credit on which tax was actually paid and the denominator of which is the value of the decedent's adjusted federal gross estate. For the purposes of this section, "another jurisdiction" means another state, the District of Columbia, a possession or territory of the United States or any political subdivision of a foreign country that is analogous to a state. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 902 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 902
36 §902. Amendments permitted in actions to collect taxes
Status: in_force

At the trial of any action for the collection of taxes or of any civil action involving the validity of any sale of real estate for nonpayment of taxes or involving any tax lien certificate under sections 942 and 943 and the title to real estate acquired upon foreclosure of the tax lien mortgage, if it appears that the tax in question was lawfully assessed, the court may permit the tax collector or other municipal officer to amend the tax collector's record, return, deed or certificate in accordance with the fact, when circumstantial errors or defects appear in that record, return, deed or certificate, as long as the rights of 3rd parties are not injuriously affected by that amendment. If a deed is amended, and the amended deed is recorded, it has the same effect as if it had been originally made in its amended form. [PL 2025, c. 113, Pt. D, §46 (AMD).]
36 M.R.S. § 272 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 272
36 §272. Municipal valuation appeals
Status: in_force

The State Board of Property Tax Review shall hear appeals by any municipality aggrieved by the Bureau of Revenue Services' determination of equalized valuation or failure to meet minimum assessing standards and render its decision based upon the recorded evidence. [PL 1985, c. 764, §8 (NEW); PL 1997, c. 526, §14 (AMD).]

1. Filing. Any municipality aggrieved shall file a written notice of appeal by November 15th, or, if November 15th is a Saturday, Sunday or holiday, the next business day after that November 15th, of the year the determination is made by the Bureau of Revenue Services. The appeal to the board must be in writing signed by a majority of the municipal officers and must be accompanied by an affidavit stating the grounds for appeal. A copy of the appeal and the affidavit must be served on the Bureau of Revenue Services. [PL 2019, c. 401, Pt. A, §5 (AMD).]

2. Hearing. The board shall hear the appeal within a reasonable time of the filing of the appeal by the municipality and shall render its decision no later than January 15th following the date on which the appeal is taken. The board shall order notice of hearing and give at least 5 days' notice prior to hearing thereof to the municipality and to the Bureau of Revenue Services. [PL 1985, c. 764, §8 (NEW); PL 1997, c. 526, §14 (AMD).]

3. Determination. The Bureau of Revenue Services shall have the burden of showing that its determination is reasonable and the municipality's claims are unreasonable. The board shall sustain the determination of the Bureau of Revenue Services only upon finding that the bureau's determination is reasonable and the claims of the municipality are unreasonable. If the board does not sustain the bureau's determination, it shall make its own reasonable determination giving due weight to the claims of the municipality and the Bureau of Revenue Services. [PL 1985, c. 764, §8 (NEW); PL 1997, c. 526, §14 (AMD).]

4. Powers. The board, after hearing, shall have the power to: A. Raise, lower or sustain the state valuation as determined by the Bureau of Revenue Services with respect to the municipality which has filed the appeal; or [PL 1985, c. 764, §8 (NEW); PL 1997, c. 526, §14 (AMD).] B. Raise, lower or sustain the bureau's determination of the municipality's achieved assessing standards and then, if the achieved standards were inadequate under the provisions of chapter 102, subchapter 5 , and upon receiving from both the bureau and the municipality recommended solutions to the inadequate assessing practices, order the municipality to take the corrective steps the board considers necessary. [PL 2009, c. 496, §8 (AMD).] The board shall certify its decision to the Bureau of Revenue Services which shall, if necessary, incorporate the decision in the valuation certified pursuant to section 305, subsection 1 . [PL 2009, c. 496, §8 (AMD).]

5. Procedure following appeal. The valuation determined on appeal shall be certified to the State Tax Assessor, who shall, if necessary, incorporate the decision in the valuation certified pursuant to section 305, subsection 1 . If an appeal to the Superior Court or Supreme Judicial Court results in a lowering of the municipality's state valuation, the Treasurer of State shall reimburse with funds appropriated from the General Fund, an amount equal to money lost by the municipality, due to the use by the State of an incorrect state valuation in any statutory formula used to distribute state funds to municipalities. [PL 1985, c. 764, §8 (NEW).]
36 M.R.S. § 5219-MM — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-MM
36 §5219-MM. Maine capital investment credit for 2014
Status: in_force

1. Credit allowed. A taxpayer that claims a depreciation deduction under the Code, Section 168(k) for property placed in service in the State during the taxable year beginning in 2014 is allowed a credit against the taxes imposed by this Part in an amount equal to 9% of the amount of the net increase in the depreciation deduction reported as an addition to income for the taxable year under section 5122, subsection 1, paragraph II , subparagraph (1) or section 5200‑A, subsection 1, paragraph BB , subparagraph (1) with respect to that property, except for excluded property under subsection 2 . [PL 2015, c. 1, §14 (NEW).]

2. Certain property excluded. The following property is not eligible for the credit under this section: A. Property owned by a public utility as defined in Title 35‑A, section 102, subsection 13 ; [PL 2015, c. 1, §14 (NEW).] B. Property owned by a person that provides radio paging services as defined in Title 35‑A, section 102, subsection 15 ; [PL 2015, c. 1, §14 (NEW).] C. Property owned by a person that provides mobile telecommunications services as defined in Title 35‑A, section 102, subsection 9‑A ; [PL 2015, c. 1, §14 (NEW).] D. Property owned by a cable television company as defined in Title 30‑A, section 2001, subsection 2 ; [PL 2015, c. 1, §14 (NEW).] E. Property owned by a person that provides satellite-based direct television broadcast services; [PL 2015, c. 1, §14 (NEW).] F. Property owned by a person that provides multichannel, multipoint television distribution services; and [PL 2015, c. 1, §14 (NEW).] G. Property that is not in service in the State for the entire 12-month period following the date it is placed in service in the State. [PL 2015, c. 1, §14 (NEW).] [PL 2015, c. 1, §14 (NEW).]

3. Limitations; carry-forward. The credit allowed under subsection 1 may not reduce the tax otherwise due under this Part to less than zero. Any unused portion of the credit may be carried forward to the following year or years for a period not to exceed 20 years. [PL 2015, c. 1, §14 (NEW).]

4. Recapture. The credit allowed under this section must be fully recaptured to the extent claimed by the taxpayer if the property forming the basis of the credit is not used in the State for the entire 12-month period following the date it is placed in service in the State. The credit must be recaptured by filing an amended return in accordance with section 5227‑A for the tax year in which that property was used to calculate the credit under this section. The amended return must reflect the credit disallowed and the income modifications required by section 5122, subsection 1, paragraph II and section 5200‑A, subsection 1, paragraph BB with respect to that property. [PL 2015, c. 1, §14 (NEW).]
36 M.R.S. § 6262 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6262
36 §6262. Voluntary payment of deferred tax and interest
Status: in_force

1. Payments. All payments of deferred taxes shall be made to the bureau. [PL 1989, c. 534, Pt. C, §1 (NEW).]

2. Taxes and interest. Subject to subsection 3 , all or part of the deferred taxes and accrued interest may at any time be paid to the bureau by: A. The taxpayer or the spouse of the taxpayer; [PL 2021, c. 483, Pt. AA, §17 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).] B. The next of kin of the taxpayer, heir at law of the taxpayer, child of the taxpayer or any person having or claiming a legal or equitable interest in the property; or [PL 2021, c. 483, Pt. AA, §17 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).] C. Any other person or organization making a payment as a gift to the taxpayer. [PL 2021, c. 483, Pt. AA, §17 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).] [PL 2021, c. 483, Pt. AA, §17 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

3. Notice of payment. A person listed in subsection 2, paragraph B or C may make the payments only if no objection is made by the taxpayer within 30 days after the bureau deposits in the mail notice to the taxpayer of the fact that the payment has been tendered. [PL 2021, c. 483, Pt. AA, §18 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

4. Payment application. Any payment made under this section shall be applied first against accrued interest and any remainder against the deferred taxes. This payment does not affect the deferred-tax status of the property. Unless otherwise provided by law, this payment does not give the person paying the taxes any interest in the property or any claim against the estate, in the absence of a valid agreement to the contrary. [PL 1989, c. 534, Pt. C, §1 (NEW).]

5. Lien discharge. When the deferred taxes and accrued interest are paid in full and the property is no longer subject to deferral, the bureau shall prepare and record in the county in which the property is located a lien discharge. [PL 1989, c. 534, Pt. C, §1 (NEW).]
36 M.R.S. § 6654 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6654
36 §6654. Claim for reimbursement
Status: in_force

A person entitled to reimbursement of property taxes paid with respect to eligible property pursuant to section 6652 may file a claim for reimbursement with the State Tax Assessor. The reimbursement claim must be filed with the State Tax Assessor on or after August 1st and on or before the following December 31st for property taxes paid during the preceding calendar year for which no previous reimbursement pursuant to this chapter has been made. For good cause, the State Tax Assessor may at any time extend the time for filing a claim for reimbursement for a period not exceeding 60 days from the original due date. Except as otherwise provided, the claim must be accompanied by the statement obtained by the claimant pursuant to section 6653 . If the claimant requests reimbursement of an amount of tax that differs from the amount of tax specified for the eligible property in the statement provided by the assessor or assessors of the taxing jurisdiction, the claimant must attach to the claim form an explanation of the reasons for that difference and the State Tax Assessor shall determine the correct amount of reimbursement to which the claimant is entitled, taking into consideration both the statement from the assessor or assessors and the taxpayer's explanation. If, for any reason, the claimant is unable to obtain the statement specified in section 6653 from the assessor or assessors within the time specified in section 6653 , the claimant must attach to the claim form an explanation of the amount of reimbursement requested and the State Tax Assessor shall process the claim without that statement. [PL 2001, c. 714, Pt. BB, §1 (AMD); PL 2001, c. 714, Pt. BB, §4 (AFF).]
36 M.R.S. § 5250 — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5250
36 §5250. Employer to withhold tax from wages
Status: in_force

1. General. Every employer maintaining an office or transacting business in this State that makes payment to a resident individual or a nonresident individual of wages subject to tax under this Part shall, if required to withhold federal income tax from those wages, deduct and withhold from those wages for each payroll period a tax so computed as to result in an amount being withheld from the employee's wages during each calendar year that is substantially equivalent to the tax reasonably estimated to be due from the employee under this Part with respect to the amount of those wages included in the employee's adjusted gross income during that calendar year. The State Tax Assessor shall establish by rule the method of determining the amount to be withheld. This section does not apply to shares of a lobster boat's catch that are apportioned by a lobster boat operator to a sternman. This section does not apply to wages from which a tax is required to be deducted and withheld under the Code, Sections 1441 and 1442. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2011, c. 240, §39 (AMD).]

2. Withholding exemptions. For purposes of this section: A. An employee is entitled to the same number of withholding exemptions as the number of withholding exemptions to which the employee is entitled for federal income tax withholding purposes, unless otherwise provided by rule; and [PL 1997, c. 668, §36 (AMD).] B. The dollar amount of each withholding allowance in this State must be equivalent to the amount of the personal exemption determined in section 5126‑A whether the individual is a resident or a nonresident. [PL 2017, c. 474, Pt. B, §18 (AMD); PL 2017, c. 474, Pt. B, §26 (AFF).] C. [PL 1997, c. 668, §37 (RP).] [PL 2017, c. 474, Pt. B, §18 (AMD); PL 2017, c. 474, Pt. B, §26 (AFF).]

3. Withholding agreements. The assessor may enter into agreements with the tax departments of other states that require income tax to be withheld from the payment of wages and salaries, so as to govern the amounts to be withheld from the wages and salaries of residents of those states under this chapter. The agreements may provide for recognition of anticipated tax credits in determining the amounts to be withheld and may relieve employers in this State from withholding income tax on wages and salaries paid to nonresident employees. The agreements authorized by this subsection are subject to the condition that the tax department of the other states grant similar treatment to residents of this State. [PL 1995, c. 639, §24 (AMD).]

4. Withholding exemption variance certificate. [PL 1997, c. 668, §38 (RP).]

5. Fiscal agents. Fiduciaries, agents and other persons designated in accordance with the Code, Section 3504 to perform acts required of employers may, at the discretion of the assessor, be designated to perform acts required of employers for the purposes of complying with the requirements of this section. Designation by the assessor is subject to the terms and conditions the assessor may require. Except as may be otherwise prescribed by rule, all provisions of this Title applicable with respect to an employer, to the extent that such provision has application to the provisions of this section, including the provisions of section 177 , are applicable to the designated fiduciary, agent or other person, including, but not limited to, provisions governing assessment of liability and application of interest and penalties. Notwithstanding the immediately preceding sentence, an employer for which a fiduciary, agent or other person acts remains subject to the provisions of this Title applicable with respect to employers. [PL 2019, c. 401, Pt. C, §14 (NEW).]
36 M.R.S. § 3207 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3207
36 §3207. Collection of tax
Status: in_force

Every supplier and retailer paying or becoming liable to pay the tax imposed by this chapter shall charge and collect the tax at the applicable rate. [PL 1999, c. 733, §9 (AMD); PL 1999, c. 733, §17 (AFF).]

Every licensed user shall remit tax on all special fuels purchased and not used for heating, industrial use or for off-highway use, when the special fuel has not been subjected to the special fuel tax. [PL 1983, c. 94, Pt. D, §6 (NEW).]
36 M.R.S. § 331 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 331
36 §331. Assessment manual
Status: in_force

The State Tax Assessor shall maintain and periodically update a state assessment manual that identifies accepted and preferred methods of assessing property. [PL 2023, c. 360, Pt. A, §5 (AMD).]

Any municipality performing or contracting for the performance of a revaluation after January 1, 1987 shall use or require the use of the state assessment manual or another professionally accepted manual or procedure. [PL 2023, c. 360, Pt. A, §5 (AMD).]
36 M.R.S. § 311 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 311
36 §311. Certification
Status: in_force

The State Tax Assessor shall issue a certificate of eligibility to any applicant who has demonstrated through appropriate examination that the applicant is qualified to perform the assessing function. In addition, the State Tax Assessor shall establish classes of the certificate of eligibility that recognize the differing assessing skills needed for municipalities that vary in population and types of property. [PL 2025, c. 113, Pt. D, §3 (AMD).]

Certificates of eligibility shall be renewed annually provided the assessor completes at least 16 hours of classroom training approved by the State Tax Assessor each year. [PL 1975, c. 545, §8 (RPR).]

Any certificate issued by the State Tax Assessor may for cause be revoked after a hearing and findings of fact. In revoking a certificate, the State Tax Assessor shall give the certificate holder 30 days' written notice of the time and place of the hearing and the reasons therefor. An order of revocation shall be effective immediately. [PL 1975, c. 545, §8 (RPR).]
36 M.R.S. § 4641-A — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641-A
36 §4641-A. Rate of tax; liability for tax
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

1. Deeds. A tax is imposed on each deed by which any real property in this State is transferred. A. (TEXT EFFECTIVE UNTIL 11/01/25) The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the property transferred. [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).] A. (TEXT EFFECTIVE 11/01/25) The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the property transferred. When the value of the property being transferred exceeds $1,000,000, an additional tax at the rate of $3.80 for each $500 or fractional part of $500 of the value of the property transferred that exceeds $1,000,000 is imposed. [PL 2025, c. 388, Pt. V, §3 (AMD); PL 2025, c. 388, Pt. V, §10 (AFF).] B. The tax is imposed 1/2 on the grantor and 1/2 on the grantee. [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).] [PL 2025, c. 388, Pt. V, §3 (AMD); PL 2025, c. 388, Pt. V, §10 (AFF).]

2. Transfer of direct or indirect controlling interest in entity with interest in real property. A tax is imposed on the transfer or acquisition within any 12-month period of a direct or indirect controlling interest in any entity with a fee interest in real property in this State. A. (TEXT EFFECTIVE UNTIL 11/01/25) The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the real property owned by the entity and located in this State. [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).] A. (TEXT EFFECTIVE 11/01/25) For property owned by the entity and located in this State, the rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the real property transferred. When the value of the property being transferred exceeds $1,000,000, an additional tax at the rate of $3.80 for each $500 or fractional part of $500 of the value of the real property transferred that exceeds $1,000,000 is imposed. [PL 2025, c. 388, Pt. V, §4 (AMD); PL 2025, c. 388, Pt. V, §10 (AFF).] B. The tax is imposed 1/2 on the transferor and 1/2 on the transferee, but if the transfer or acquisition is not reported to the register of deeds in the county or counties in which the property is located and the tax is not paid within 30 days of the completion of the transfer or acquisition, the transferor and the transferee are jointly and severally liable for the full amount. [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).] C. If a controlling interest is acquired by a series of transfers, each transferor is liable for its proportional share of tax based on the value of the property on the date of the sale. [PL 2001, c. 559, Pt. I, §3 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).] [PL 2025, c. 388, Pt. V, §4 (AMD); PL 2025, c. 388, Pt. V, §10 (AFF).]
36 M.R.S. § 991 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 991
36 §991. Distraint for taxes; procedure; sale
Status: in_force

If any resident or nonresident taxpayer after a reasonable demand refuses or neglects to pay any part of the tax assessed against that taxpayer in accordance with this chapter, the tax collector may distrain that taxpayer in any part of the State by any of the taxpayer's goods and chattels not exempt from attachment for debt, for the whole or any part of the taxpayer's tax, and may keep such distress for not less than 4 days nor more than 7 days at the expense of the owner. If the taxpayer does not pay the tax due within that time, the distress must be openly sold at public auction by the tax collector after the 4th day but on or before the 7th day. The place of sale may be other than where the tax was assessed or where the property was seized. Notice of such sale must be posted in some public place in the municipality where the tax was assessed and in the place where the sale is to be held at least 48 hours before the time set for sale. [PL 2025, c. 113, Pt. D, §51 (AMD).]
36 M.R.S. § 1075 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1075
36 §1075. Tax collector's return of sale; form
Status: in_force

The tax collector making any sale of real estate for nonpayment of taxes shall, within 30 days after such sale, make a return, with a particular statement of the tax collector's doings in making that sale, to the municipal clerk, who shall receive and file it. That return is evidence of the facts set forth in the return in all cases when that tax collector is not personally interested. The tax collector's return to the municipal clerk must be in substance as follows: Pursuant to law, I caused the taxes assessed on the real estate of nonresident owners described in this notice, situated in the municipality of ..... for the year ....., to be advertised according to law by advertising in the ..... three weeks successively, the first publication being on the ..... day of ....., and at least six weeks before the day of sale; and caused the taxes assessed on the real estate of resident owners described in this notice, situated in the municipality of ..... for the year ....., to be advertised according to law by posting notice as required by law, at the following places, six weeks before the day of sale, being public and conspicuous places in that municipality. I also, at least ten days before the day of sale, gave to each resident owner of that real estate, or the occupant of that real estate, if any, in hand, or forwarded to the resident by registered mail with receipt demanded, or left at the resident's last and usual place of abode, and sent by mail to the last and usual address of each nonresident owner of that real estate, whose address was known to me, written notice of the time and place of the sale, in the manner provided by law; and afterwards on the first Monday of February, 20.., at nine o'clock a.m., being the time and place of sale, I proceeded to sell, according to the tenor of the advertisement, the estates upon which the assessed taxes remained unpaid; and in the schedules following is set forth each parcel of the estate offered for sale, the amount of taxes and the name of the purchaser; and I have made and executed deeds of the several parcels to the several persons entitled to those parcels, and placed the deeds on file in the municipal treasurer's office, to be disposed of as the law requires. SCHEDULE NO. 1 Nonresident Owners Name of owner Description of property Amount of tax, interest and charges Quantity sold Name of purchaser SCHEDULE NO. 2 Resident Owners Name of owner Description of property Amount of tax, interest and charges Quantity sold Name of purchaser In witness whereof I have hereunto subscribed my name, this ..... day of ....., 20... C.D., Tax Collector of the municipality of ..... [PL 2025, c. 113, Pt. D, §62 (AMD).]
36 M.R.S. § 328 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 328
36 §328. Administrative rules and regulations
Status: in_force

Any rules and regulations established by the Bureau of Revenue Services shall recognize the freedom, invention and individual means of the municipalities by which said standards will be met. For municipalities, whether a municipal assessing unit or in a primary assessing area, such regulations shall recognize that: [PL 1979, c. 666, §9 (AMD); PL 1997, c. 526, §14 (AMD).]

1. Electronic data processing. Electronic data processing will be optional; [PL 1975, c. 545, §13 (NEW).]

2. Time for office to be opened. The assessor's office need not be open full time; [PL 1975, c. 545, §13 (NEW).]

3. Uniform accounting system. A uniform accounting system will not be mandated; [PL 1975, c. 545, §13 (NEW).]

4. Budgets unnecessary. Budgets need not be submitted to the bureau; [PL 1975, c. 545, §13 (NEW).]

5. Number of appraisers. The number of additional appraisers necessary will not be mandated; [PL 1975, c. 545, §13 (NEW).]

6. Office records. The following office records do not necessarily have to be maintained: A. Copies of deeds; [PL 1975, c. 545, §13 (NEW).] B. Aerial photographs; [PL 1975, c. 545, §13 (NEW).] C. Summary accounts or "tub" cards; [PL 1975, c. 545, §13 (NEW).] [PL 1975, c. 545, §13 (NEW).]

7. Physical inspection and inventory. Physical inspection and inventory of each real parcel and personal property account will take place at least every 4 years rather than every 3 years; [PL 1975, c. 545, §13 (NEW).]

8. Annual sales ratio studies. Assessors will conduct annual sales ratio studies; and [PL 1975, c. 545, §13 (NEW).]

9. Tax maps. Municipal assessing units do not necessarily have to maintain tax maps. [PL 1975, c. 545, §13 (NEW).]

Upon a municipality's failure to achieve the minimum assessing standards of this subchapter, the bureau may choose at least one or more of the above administrative practices as necessary corrective steps to be undertaken by said municipality, in accordance with sections 271 , 272 and 329 . [PL 1989, c. 502, Pt. A, §126 (AMD).]
36 M.R.S. § 1811-A — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1811-A
36 §1811-A. Credit for worthless accounts
Status: in_force

The tax paid on sales represented by accounts charged off as worthless may be credited against the tax due on a subsequent return filed within 3 years of the charge-off, but, if any such accounts are thereafter collected by the retailer, a tax must be paid upon the amounts so collected. [PL 2007, c. 438, §49 (AMD).]
36 M.R.S. § 4315 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4315
36 §4315. Transportation of wild blueberries
Status: in_force

1. Transportation of wild blueberries; permit required. [PL 2023, c. 18, §3 (RP).]

1-A. Records of permits; confidentiality. [PL 2023, c. 18, §4 (RP).]

1-B. Restrictions on first haulers. A first hauler who is not certified as a shipper may not transport berries from the field to any entity other than a shipper or a processor holding a valid certification under section 4305 . [PL 2007, c. 694, §9 (NEW).]

2. Permits subject to forgery laws. [PL 2023, c. 18, §5 (RP).]

3. Violation. The following penalties apply to violations of this section. A. A person who transports wild blueberries in violation of this section commits: (1) A Class E crime; or (2) A Class D crime if the person has 2 or more prior convictions under this paragraph. B. [PL 2023, c. 18, §7 (RP).] [PL 2023, c. 18, §§6, 7 (AMD).]

4. Exceptions. [PL 2023, c. 18, §8 (RP).]
36 M.R.S. § 2910-B — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2910-B
36 §2910-B. Refund to government agencies and political subdivisions
Status: in_force

Any government agency that buys and uses internal combustion engine fuel and that has paid a tax as provided by this chapter must be reimbursed in the amount of the tax paid upon presenting to the State Tax Assessor a statement accompanied by the original invoices showing the purchases. By contractual agreement, a government agency may assign to another person its right to receive refunds under this section. Applications for refunds must be filed with the assessor within 12 months from the date of purchase. For the purposes of this section, "government agency" means the State, or any political subdivision of the State, or the Federal Government. [PL 2017, c. 211, Pt. B, §7 (AMD).]
36 M.R.S. § 7123 — ME Code / Title 36 / Part 10 / Chapter 921 / Section 7123
36 §7123. Purpose and intent
Status: in_force

The Legislature finds that this State should enter with one or more states into the agreement in order to simplify and modernize sales and use tax administration and to substantially reduce the burden of tax compliance for all sellers and for all types of commerce. [PL 2001, c. 496, §1 (NEW).]
36 M.R.S. § 761 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 761
36 §761. Failure; action
Status: in_force

An action against a tax collector for failure to perfect tax collections must be commenced within 6 years after the date of the tax collector's warrant. [PL 2025, c. 113, Pt. D, §31 (AMD).]
36 M.R.S. § 5200-B — ME Code / Title 36 / Part 8 / Chapter 817 / Section 5200-B
36 §5200-B. Corporate income tax nexus
Status: in_force

1. Nexus established. A corporation has nexus with this State, for the purposes of the tax imposed under section 5200 , if that corporation: A. Is organized or commercially domiciled in this State; or [PL 2021, c. 181, Pt. E, §2 (NEW); PL 2021, c. 181, Pt. E, §4 (AFF).] B. Is organized or commercially domiciled outside this State, if the corporation's property, payroll or sales, as calculated pursuant to subsection 2 , in this State exceed any of the following thresholds for the taxable year: (1) For property, $250,000; (2) For payroll, $250,000; (3) For sales, $500,000; or (4) Twenty-five percent of the corporation's property, payroll or sales. [PL 2021, c. 181, Pt. E, §2 (NEW); PL 2021, c. 181, Pt. E, §4 (AFF).] [PL 2021, c. 181, Pt. E, §2 (NEW); PL 2021, c. 181, Pt. E, §4 (AFF).]

2. Property, payroll and sales defined; calculation. For purposes of this section, property, payroll and sales are calculated as provided under chapter 821 and associated rules adopted by the assessor, except that the sales calculation does not exclude sales of tangible personal property under section 5211, subsection 14, paragraph B . For a taxpayer permitted or required to use a special apportionment method under section 5211, subsection 17 , the property, payroll and sales used to determine nexus under this section must be consistent with the property, payroll and sales used for the special apportionment method. [PL 2021, c. 181, Pt. E, §2 (NEW); PL 2021, c. 181, Pt. E, §4 (AFF).]

3. Corporate partners. A corporation that holds an interest directly or indirectly in a partnership has nexus with this State if the partnership is organized or commercially domiciled in this State or if the partnership's property, payroll or sales, as calculated pursuant to subsection 2 , in this State exceed any of the thresholds in subsection 1, paragraph B . [PL 2021, c. 181, Pt. E, §2 (NEW); PL 2021, c. 181, Pt. E, §4 (AFF).]

4. Federal protection. A state that is without jurisdiction to impose a tax on the net income of a taxpayer because that taxpayer comes under the protection of 15 United States Code, Sections 381 to 384, does not gain jurisdiction to impose such a tax because the taxpayer's property, payroll or sales in the State exceed a threshold established in subsection 1 . [PL 2021, c. 181, Pt. E, §2 (NEW); PL 2021, c. 181, Pt. E, §4 (AFF).]
36 M.R.S. § 474 — ME Code / Title 36 / Part 2 / Chapter 104 / Section 474
36 §474. Administrative provisions
Status: in_force

The chief assessor shall be the treasurer and administrative officer of the primary assessing area and shall in addition perform the following duties: [PL 1973, c. 620, §10 (NEW).]

1. Secretary. Serve as secretary of the executive committee and keep all committee minutes, except as to any meeting involving the chief assessor's removal; [PL 2025, c. 113, Pt. D, §8 (AMD).]

2. Prepare budget. Prepare the annual budget; [PL 1973, c. 620, §10 (NEW).]

3. Purchasing agent. Act as purchasing agent; [PL 1973, c. 620, §10 (NEW).]

4. Appoint personnel. Appoint all personnel subject to approval of the executive committee; [PL 1973, c. 620, §10 (NEW).]

5. Execute contracts. Execute, when approved by the executive committee, all contracts on behalf of the primary assessing area; [PL 1973, c. 620, §10 (NEW).]

6. Other duties and functions. Perform such other duties and functions as are delegated by the executive committee. [PL 1973, c. 620, §10 (NEW).]
36 M.R.S. § 6593 — ME Code / Title 36 / Part 9 / Chapter 914-B / Section 6593
36 §6593. Undisclosed liabilities
Status: in_force

This chapter may not be construed to prohibit the assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not paid with the 2009 tax initiative application described in section 6595 or on any other return filed with the assessor. [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
36 M.R.S. § 5116 — ME Code / Title 36 / Part 8 / Chapter 803 / Section 5116
36 §5116. Tax waiver for combat casualty
Status: in_force

A taxpayer whose income tax liability is forgiven pursuant to Section 692 of the Code for any tax year is entitled to a waiver of state income tax for the same tax year, including any related interest and penalty, in the same manner in which the federal tax liability is forgiven. In the case of a joint return, the waiver is equal to the proportion of the tax on the joint return equal to the ratio of the deceased taxpayer's tax liability computed as if both taxpayers were filing separately to the sum of the deceased taxpayer's tax liability and the taxpayer's spouse's tax liability computed as if filing separately. [PL 2003, c. 287, §1 (NEW); PL 2003, c. 287, §2 (AFF).]
36 M.R.S. § 2623 — ME Code / Title 36 / Part 4 / Chapter 361 / Section 2623
36 §2623. Excise tax; payment to cities and towns one percent on stock held therein
Status: in_force

Every corporation, person or association operating any railroad in the State under lease or otherwise shall pay to the State Tax Assessor, for the use of the State, an annual excise tax for the privilege of exercising its franchises and the franchises of its leased roads in the State, which, with the tax provided for in section 561 , is in place of all taxes upon the property of such railroad. [PL 1973, c. 268, §2 (AMD).]
36 M.R.S. § 251 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 251
36 §251. Warrants for town assessment of state tax
Status: in_force

When a state tax is imposed and required to be assessed by the proper municipal officers, the Treasurer of State shall send such warrants as prescribed under section 254 for the assessment of that state tax to the assessors, requiring them immediately to assess the sum apportioned to their municipality, and to commit their assessment to the constable or collector for collection. [PL 2023, c. 523, Pt. A, §1 (AMD).]
36 M.R.S. § 576-B — ME Code / Title 36 / Part 2 / Chapter 105 / Section 576-B
36 §576-B. Discount factor and capitalization rate
Status: in_force

The percentage factor by which the growth rates set by the State Tax Assessor pursuant to section 576 must be reduced to reflect the growth that can be extracted on a sustained basis is 10%. The capitalization rate applied to the value of the annual net wood production pursuant to section 576 is 8.5%. [PL 1997, c. 504, §7 (RPR).]
36 M.R.S. § 5280 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5280
36 §5280. Refund claim
Status: in_force

Every claim for refund must be filed with the assessor in writing and state the specific grounds upon which it is founded. If the assessor denies the refund claim in whole or in part, or the refund claim is deemed denied under section 5282 , the taxpayer may request reconsideration of the denial or deemed denial of the refund claim pursuant to section 151 . [PL 2013, c. 331, Pt. C, §38 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
36 M.R.S. § 2881 — ME Code / Title 36 / Part 4 / Chapter 375 / Section 2881
36 §2881. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 714, Pt. NN, §2 (NEW).]

1. Gross patient services revenue. "Gross patient services revenue" means gross charges, excluding any grants, donations or research funding. [PL 2001, c. 714, Pt. NN, §2 (NEW).]

2. Hospital. "Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board, and an organized medical staff, offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in the "Regulations for Licensure of General and Specialty Hospitals in the State of Maine," as amended; and that is licensed under Title 22, chapter 405 as a general hospital, specialty hospital or critical access hospital. For purposes of this chapter, "hospital" does not include a nursing home or a publicly owned specialty hospital. [PL 2001, c. 714, Pt. NN, §2 (NEW).]

3. Inpatient hospital services. "Inpatient hospital services" means services that are furnished in a hospital by or under the direction of a physician or a dentist for the care and treatment of an inpatient. [PL 2001, c. 714, Pt. NN, §2 (NEW).]

4. Outpatient hospital services. "Outpatient hospital services" means preventive, diagnostic, therapeutic, rehabilitative or palliative services provided in a hospital to an outpatient. [PL 2001, c. 714, Pt. NN, §2 (NEW).]

5. Publicly owned specialty hospital. "Publicly owned specialty hospital" means a publicly owned hospital that is primarily engaged in providing psychiatric services for the diagnosis, treatment and care of persons with mental illness and that is licensed as a specialty hospital by the Department of Health and Human Services. [PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]

6. Taxable revenues. "Taxable revenues" means gross patient services revenue. [PL 2001, c. 714, Pt. NN, §2 (NEW).]

7. Tax year. "Tax year" means the hospital payment year, as defined by the Department of Health and Human Services, ending in state fiscal year 1999-00. [PL 2001, c. 714, Pt. NN, §2 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]
36 M.R.S. § 1110 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1110
36 §1110. Reclassification
Status: in_force

Land subject to taxes under this subchapter may be reclassified as to land classification by the municipal assessor, chief assessor or State Tax Assessor upon application of the owner with a proper showing of the reasons justifying that reclassification or upon the initiative of the respective municipal assessor, chief assessor or State Tax Assessor where the facts justify the same. In the event that the municipal assessor, chief assessor or State Tax Assessor determines, upon the municipal assessor's, chief assessor's or State Tax Assessor's own initiative, to reclassify land previously classified under this subchapter, the municipal assessor, chief assessor or State Tax Assessor shall provide to the owner or owners of the land by certified mail, return receipt requested, notice of the municipal assessor's, chief assessor's or State Tax Assessor's intention to reclassify that land and the reasons therefor. [RR 2019, c. 2, Pt. A, §34 (COR).]
36 M.R.S. § 4075-A — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4075-A
36 §4075-A. Authority to make refunds
Status: in_force

1. Refund. A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the date the return was filed or 3 years from the date the tax was paid, whichever period expires later. Every claim for refund must be submitted to the State Tax Assessor in writing and must state the specific grounds upon which the claim is founded. The claimant may in writing request reconsideration regarding the denial of the claim for refund pursuant to section 151 . [PL 2013, c. 331, Pt. C, §16 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]

2. Limitation on payment of interest. Interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the date prescribed or permitted by extension of time for filing the return of that tax or within 60 days after the return is filed or within 60 days after a return requesting a refund of the overpayment is filed, whichever is later. [PL 2011, c. 1, Pt. EE, §2 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
36 M.R.S. § 4715 — ME Code / Title 36 / Part 7 / Chapter 714 / Section 4715
36 §4715. Dealer reports of purchases and payment of taxes
Status: in_force

Every dealer shall keep, as a part of its permanent records, a record of all mahogany quahogs purchased at point of first sale. These records must be open for inspection by the State Tax Assessor at all times. On or before the last day of each month, every dealer shall file a return with the assessor on a form furnished by the assessor stating the number of bushels of mahogany quahogs purchased by the dealer during the preceding calendar month. At the same time, the dealer shall pay to the assessor a tax of $1.20 per bushel on all mahogany quahogs purchased by the dealer during the preceding calendar month. A dealer whose annual tax liability under this chapter does not exceed $1,000 may file an annual return with payment on or before January 31st covering the prior calendar year. If the assessor determines that additional tax is due or that an overpayment of tax has been made, assessments or refunds must be made by the assessor to the dealer. [PL 2009, c. 361, §27 (RPR); PL 2009, c. 361, §36 (AFF).]
36 M.R.S. § 5126 — ME Code / Title 36 / Part 8 / Chapter 805 / Section 5126
36 §5126. Personal exemptions prior to 2018
Status: in_force

For income tax years beginning on or after January 1, 1998 but before January 1, 1999, a resident individual is allowed $2,400 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 1999 but before January 1, 2000, a resident individual is allowed $2,750 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2000 but before January 1, 2013, a resident individual is allowed $2,850 for each exemption that the individual properly claims for the taxable year for federal income tax purposes, unless the taxpayer is claimed as a dependent on another return. For income tax years beginning on or after January 1, 2013 but before January 1, 2018, a resident individual is allowed a deduction equal to the total amount of deductions allowed for personal exemptions in accordance with the Code, Section 151. [PL 2017, c. 474, Pt. B, §6 (AMD).]

1. Single individuals and married persons filing separate returns. [PL 1989, c. 878, Pt. D, §12 (RP).]

2. Heads of households. [PL 1989, c. 878, Pt. D, §12 (RP).]

3. Individuals filing married joint return or surviving spouses. [PL 1989, c. 878, Pt. D, §12 (RP).]
36 M.R.S. § 151-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 151-A
36 §151-A. Additional safeguards
Status: in_force

1. Recording of interviews. The State Tax Assessor, upon advance request, shall allow a taxpayer to make an audio recording of any in-person interview concerning the determination and collection of any tax. The recording must be made at the taxpayer's own expense and with that person's own equipment. The State Tax Assessor may record the interview if the State Tax Assessor: A. Informs the taxpayer of the recording prior to the interview; and [PL 1989, c. 848, §4 (NEW).] B. Upon request of the taxpayer, provides the taxpayer with a transcript or copy of the recording, but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of the transcript or copy. [PL 1989, c. 848, §4 (NEW).] [PL 1989, c. 848, §4 (NEW).]

2. Representative of taxpayer. The taxpayer may bring to any interview with the State Tax Assessor or to any proceeding pursuant to section 151‑D any attorney, certified public accountant, enrolled agent, enrolled actuary or any other person permitted to represent the taxpayer. If the taxpayer does not bring anyone to the interview or proceeding but clearly states at any time during the interview or proceeding that the taxpayer wishes to consult with an attorney, certified public accountant, enrolled agent, enrolled actuary or any other person permitted to represent the taxpayer, the State Tax Assessor shall suspend the interview or the board shall suspend the proceeding. The suspension must occur even if the taxpayer has answered one or more questions before that point in the interview or proceeding. The interview must be rescheduled to be held within 10 working days. [PL 2013, c. 331, Pt. C, §4 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
36 M.R.S. § 5112 — ME Code / Title 36 / Part 8 / Chapter 803 / Section 5112
36 §5112. Cross references
Status: in_force

For application of the tax to estates and trusts, see chapter 809 , for application to partnerships, chapter 815 . [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 1608 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1608
36 §1608. Financial report
Status: in_force

The fiscal administrator of the unorganized territory shall, by March 1st annually, publish a financial report of the status of the Unorganized Territory Education and Services Fund subject to the following provisions. [PL 1989, c. 857, §78 (AMD).]

1. Record of financial transactions. It shall contain a record of all financial transactions of the fund during the preceding fiscal year, including an itemized list of receipts and disbursements from the fund. It shall also contain an itemized record showing the sources of all revenue received by the fund and showing all disbursements for each agency under the municipal cost component by major items of expense comparable with the approved budgetary expenditure classifications under the captions of personal services, contractual services, commodities, debt service and capital expenditures. [PL 1983, c. 508, §2 (NEW).]

2. Statement of assets, liabilities, reserves and surplus. It shall contain an itemized statement of the assets, liabilities, reserves and surpluses of the fund under each municipal cost component. [PL 1983, c. 508, §2 (NEW).]

3. Copies for distribution. Copies of the report shall be given to each member of the Legislature and to each county commissioner in each county which contains unorganized territory. Copies shall be made available in convenient locations for taxpayers in the unorganized territory. [PL 1983, c. 508, §2 (NEW).]

4. Statement of availability. All tax bills issued under this chapter shall include a statement that the report required by this section is available, if requested. [PL 1985, c. 459, Pt. C, §17 (NEW).]
36 M.R.S. § 4070 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4070
36 §4070. Extension of time for filing return
Status: in_force

1. General. The State Tax Assessor may grant a reasonable extension of time for filing a return required by this chapter, on terms and conditions the assessor may require, as long as payment reasonably estimating the tax due has been made on or before the original payment due date. Except as provided in subsection 2 , an extension for filing any return may not exceed 8 months. [PL 2003, c. 390, §20 (NEW).]

2. Federal extension. When an extension of time is granted within which to file a federal estate tax return, the due date for filing the Maine estate tax return is automatically extended for an equivalent period, as long as payment reasonably estimating the tax due has been made on or before the original payment due date. [PL 2003, c. 390, §20 (NEW).]
36 M.R.S. § 1181 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1181
36 §1181. Lands in unorganized territory
Status: in_force

The Commissioner of Agriculture, Conservation and Forestry shall provide to the State Tax Assessor at the State Tax Assessor's request all information in the commissioner's possession touching the value and description of lands in the unorganized territory and a statement of all lands on which timber has been sold or a permit to cut timber has been granted by lease or otherwise. All other state officers, when requested, shall in like manner provide all information in their possession touching said valuation to the State Tax Assessor. [PL 2025, c. 113, Pt. D, §70 (AMD).]

In fixing the valuation of unorganized townships, whenever practicable the lands and other property therein of any owners shall be valued and assessed separately. When the soil of townships or tracts taxed by the State as land in unorganized territory is not owned by the person or persons who own the growth or part of the growth thereon, the State Tax Assessor shall value the soil and such growth separately for purposes of taxation. [PL 1977, c. 509, §30 (RPR).]
36 M.R.S. § 383 — ME Code / Title 36 / Part 2 / Chapter 103 / Section 383
36 §383. Assessors' annual return to State Tax Assessor
Status: in_force

1. Annual return. The municipal assessors and the assessors of primary assessing areas shall make and return lists, which must be seasonably furnished by the State Tax Assessor for that purpose, of all such information as to the assessment of property and collection of taxes as may be needed in the work of the State Tax Assessor, including annually the land value, exclusive of buildings and all other improvements, and the valuation of each class of property assessed in their respective jurisdictions, with the total valuation and percentage of taxation, together with a statement to the best of their knowledge and belief of the ratio, or percentage of current just value, upon which the assessments are based and itemized lists of property upon which the municipalities have voted to affix values for taxation purposes. [PL 2023, c. 523, Pt. A, §5 (AMD).]

2. Assessment ratio. The State Tax Assessor may establish procedures and adopt rules, in accordance with the Maine Administrative Procedure Act, designed to ensure that the ratio declared by the municipal assessors or the assessors of primary assessing areas is accurate within 10% of the state valuation ratio last determined, unless adequate evidence is presented to the State Tax Assessor by the municipalities to justify a different assessment ratio. [PL 2021, c. 181, Pt. C, §1 (AMD).]

3. When due. The return and lists required by subsection 1 must be returned to the State Tax Assessor no later than November 1st, annually, or 30 days after commitment of taxes, whichever is later. [PL 1999, c. 487, §1 (NEW).]

4. Penalty for late filing. If the complete return and lists required by this section are not filed on time, the State Tax Assessor shall impose a penalty to be deducted from state reimbursement due to the municipality or primary assessing area pursuant to the following programs in the following order of priority: A. Maine Tree Growth Tax Law, section 578 ; [PL 2001, c. 32, §1 (NEW).] B. Veterans' property tax exemptions, section 653 ; and [PL 2001, c. 32, §1 (NEW).] C. Maine resident homestead property tax exemption, section 685 . [PL 2001, c. 32, §1 (NEW).] For a municipality or primary assessing area with a population of 2,000 or less, the penalty is $50 for the first late day plus $10 for each late day thereafter. For a municipality or primary assessing area with a population of more than 2,000, the penalty is $100 for the first late day plus $20 for each late day thereafter. [PL 2001, c. 32, §1 (RPR).]
36 M.R.S. § 4077 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4077
36 §4077. Appointment of personal representative on probate delay
Status: in_force

If, upon the death of a person leaving an estate which may be liable to pay an estate tax, a will is not offered for probate or an application for administration is not made within 6 months after the date of death, or if the personal representative does not qualify within that period, the Probate Court, upon application by the State Tax Assessor, may appoint a personal representative. Nothing may prevent the State Tax Assessor from petitioning for appointment within 6 months after the date of death, if in the opinion of the State Tax Assessor that action is necessary. [PL 1981, c. 451, §7 (NEW).]
36 M.R.S. § 193 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 193
36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means
Status: in_force

1. Declaration required. Any return, report or other document required to be filed pursuant to this Title must contain a declaration, in a form prescribed by the State Tax Assessor, that the statements contained in the return, report or other document are true and are made under the penalties of perjury. When a tax return is filed electronically by a taxpayer or with the taxpayer's permission, the filing of that return constitutes a sworn statement by the taxpayer, made under the penalties of perjury, that the tax liability shown on the return is correct. [PL 2005, c. 332, §10 (NEW).]

2. Electronic filing. The State Tax Assessor, with the approval of the Commissioner of Administrative and Financial Services may adopt a rule allowing or requiring the filing of a return or document by electronic data submission. The rule must establish thresholds or phase-in periods to assist taxpayers and preparers in complying with any electronic data submission requirement. A. Unless otherwise provided by a rule adopted pursuant to this subsection, in the case of an employer that submits returns in accordance with section 5253 with respect to 100 or more employees, whether the returns are submitted directly by the employer or by a 3rd party on behalf of the employer, the assessor may require that the returns be filed by electronic data submission. [PL 2007, c. 437, §6 (AMD).] B. Unless otherwise provided by a rule adopted pursuant to this subsection, in the case of a payroll processor as defined in Title 10, chapter 222 that submits returns pursuant to section 5253 or Title 26, chapter 13, subchapter 5 or 7 for 100 or more employers, the assessor may require that the returns be filed by electronic data submission. [PL 2007, c. 693, §10 (AMD).] C. Unless otherwise provided by a rule adopted pursuant to this subsection, in the case of an employer that submits returns pursuant to Title 26, chapter 13, subchapter 5 or 7 , the assessor may require that the returns be filed by electronic data submission. [PL 2015, c. 300, Pt. A, §8 (NEW).] [PL 2015, c. 300, Pt. A, §8 (AMD).]

3. Payment by electronic funds transfer. The State Tax Assessor, with the approval of the Commissioner of Administrative and Financial Services, may adopt a rule allowing or requiring the payment of a tax or the refund of a tax by electronic funds transfer. An electronic funds transfer allowed or required by the assessor pursuant to this subsection in payment of a tax obligation to the State is considered a return. For the purposes of this subsection, "tax" includes Competitive Skills Scholarship Fund contributions and unemployment insurance contributions required to be paid to the State pursuant to Title 26 . A. Unless otherwise provided by a rule adopted pursuant to this subsection, in the case of a person that is liable for $200,000 or more per year pursuant to section 5253 or for $400,000 or more per year in payments of any other single tax type, the assessor may require payment or refund of that tax by electronic funds transfer. [PL 2007, c. 437, §6 (AMD).] B. Unless otherwise provided by a rule adopted pursuant to this subsection, in the case of a payroll processor as defined in Title 10, chapter 222 , the assessor may require payment or refund of taxes pursuant to section 5253 and payment or refund of Competitive Skills Scholarship Fund contributions and unemployment insurance contributions pursuant to Title 26, chapter 13, subchapters 5 and 7 , respectively, by electronic funds transfer. [PL 2007, c. 693, §11 (AMD).] [PL 2007, c. 693, §11 (AMD).]

4. Adoption of rules. Rules adopted pursuant to this section are routine technical rules for the purposes of Title 5, chapter 375, subchapter 2‑A . [PL 2007, c. 437, §6 (AMD).]
36 M.R.S. § 905 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 905
36 §905. Municipalities may set off moneys due against taxes
Status: in_force

Subject to the approval of the municipal officers, the treasurer or any disbursing officer of any municipality may, and if so requested by the tax collector shall, withhold payment of any money then due and payable to any taxpayer whose taxes are due and wholly or partially unpaid, to an amount not in excess of the unpaid taxes together with any interest and costs. The sum withheld shall be paid to the tax collector, who shall, if required, give a receipt in writing therefor to the officer withholding payment and to the taxpayer. The tax collector's rights under this section shall not be affected by any assignment or trustee process.
36 M.R.S. § 553 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 553
36 §553. -- where taxed
Status: in_force

All real estate shall be taxed in the place where it is to the owner or person in possession, whether resident or nonresident.
36 M.R.S. § 583 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 583
36 §583. Abatement
Status: in_force

Assessments made under this subchapter and denials of applications for valuation under this subchapter are subject to the abatement procedures provided by section 841 . Appeal from an abatement decision rendered under section 841 shall be to the State Board of Property Tax Review. [PL 1985, c. 764, §12 (AMD).]
36 M.R.S. § 1105 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1105
36 §1105. Valuation of farmland
Status: in_force

The municipal assessor, chief assessor or State Tax Assessor for the unorganized territory shall establish the 100% valuation per acre based on the current use value of farmland used for agricultural or horticultural purposes. The values established must be guided by the Department of Agriculture, Conservation and Forestry as provided in section 1119 and adjusted by the assessor if determined necessary on the basis of such considerations as farmland rentals, farmer-to-farmer sales, soil types and quality, commodity values, topography and other relevant factors. These values may not reflect development or market value purposes other than agricultural or horticultural use. The values may not reflect value attributable to road frontage or shore frontage. [PL 1999, c. 731, Pt. Y, §2 (AMD); PL 2011, c. 657, Pt. W, §5 (REV).]

The 100% valuation per acre for farm woodland within a parcel classified as farmland under this subchapter is the 100% valuation per acre for each forest type established for each county pursuant to subchapter 2‑A . Areas other than woodland, agricultural land or horticultural land located within any parcel of farmland classified under this subchapter are valued on the basis of just value. [PL 2017, c. 288, Pt. A, §42 (AMD).]
36 M.R.S. § 1286 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1286
36 §1286. Limitation on recovery of real estate sold for taxes in unorganized territory
Status: in_force

When the State has taxed real estate in the unorganized territory, and the State Tax Assessor has conveyed it, or part of it, for nonpayment of tax, by deed purporting to convey the interest of the State by forfeiture for such nonpayment, or it or a part of it has been conveyed under authority given by the Legislature by a deed purporting to convey the interest of the State acquired under sections 1281 to 1283 , and the pertinent records of the State Tax Assessor show that the grantee, or the grantee's heirs or assigns, has paid the state and county taxes on that real estate, or on the grantee's acres or interest therein, as stated in the deed, continuously for the 20 years subsequent to such deed; and when a person claims under a recorded deed describing real estate in the unorganized territory taxed by the State, and the pertinent records of the State Tax Assessor show that the grantee or that grantee's predecessors under that deed have paid the state and county taxes on that real estate, or on that person's acres or interest in those acres as stated in the deed, continuously for 20 years subsequent to recording that deed; and whenever, in either case, it appears that the person claiming under such a deed, and those under whom that person claims, have, during that period, held such exclusive, peaceable, continuous and adverse possession of that real estate, acres or interest in those acres as comports with the ordinary management of real estate in the unorganized territory in this State, and it further appears that during such period a former owner, or person claiming under that former owner, has not paid any such tax, or any assessment by the county commissioners, or done any other act indicative of ownership, an action may not be maintained by a former owner, or those claiming under that former owner, to recover such real estate or to avoid such deed, unless commenced within those 20 years. That payment gives the grantee or the grantee's heirs or assigns or the person claiming a right of entry and seizin in the whole, or such part, in common and undivided, of the whole tract as the deed states, or as the number of acres in the deed is to the number of acres assessed. [PL 2025, c. 113, Pt. D, §72 (AMD).]

This section applies to rights and interests acquired under tax sales made by the State Tax Assessor for the nonpayment of taxes. [PL 2025, c. 113, Pt. D, §72 (AMD).]
36 M.R.S. § 5242 — ME Code / Title 36 / Part 8 / Chapter 825 / Section 5242
36 §5242. Information returns
Status: in_force

The State Tax Assessor may require returns of information to be made and filed on or before January 31st of each year by a person making payment or crediting in a calendar year the amounts of $600 or more, or $10 or more in the case of interest or dividends, to a person who may be subject to the tax imposed under this Part. The returns may be required of a person, including lessees or mortgagors of real or personal property, fiduciaries, employers and all officers and employees of this State, or of a municipal corporation or political subdivision of this State, having the control, receipt, custody, disposal or payment of dividends, interest, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable gains, profits or income, except interest coupons payable to bearer. A duplicate of the statement as to tax withheld on wages, required to be furnished by an employer to an employee, constitutes the return of information required to be made under this section with respect to those wages. [PL 2017, c. 211, Pt. D, §12 (AMD); PL 2017, c. 211, Pt. D, §14 (AFF).]

A person who is required by the assessor to file a return of information in accordance with this section on or after January 31, 2022 and who fails to do so, or who willfully files a false or fraudulent return of information, is subject to a penalty of $50 for each such failure. [PL 2023, c. 523, Pt. B, §6 (AMD).]
36 M.R.S. § 312 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 312
36 §312. Violation
Status: in_force

After July 1, 1980, a person is not eligible to perform the duties of a chief assessor of a primary assessing area or the duties of a professional assessor of any municipality or primary assessing area unless that person is certified in the manner provided in this subchapter. Violation of this section is a civil violation for which a fine of not less than $100 nor more than $250 must be adjudged. [PL 2025, c. 113, Pt. D, §4 (AMD).]
36 M.R.S. § 604 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 604
36 §604. Mortgaged personal property; taxes
Status: in_force

When personal property is mortgaged, pledged or conveyed with the seller retaining title for security purposes, it shall, for the purposes of taxation, be deemed the property of the person who has it in possession, and it may be distrained for the tax thereon.
36 M.R.S. § 327 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 327
36 §327. Minimum assessing standards
Status: in_force

All municipalities whether they choose to remain as single municipal assessing units or choose to be designated as a primary assessing area, either as a primary single unit or a member of a primary district, shall achieve the following minimum assessing standards: [PL 1975, c. 545, §13 (NEW).]

1. Minimum assessment ratios. A 50% minimum assessment ratio by 1977; a 60% minimum assessment ratio by 1978; and a 70% minimum assessment ratio by 1979 and thereafter. Notwithstanding this subsection, a municipality should not have an assessment ratio at an amount greater than 110% of its just value; [PL 1993, c. 249, §1 (AMD); PL 1993, c. 249, §2 (AFF).]

2. Maximum rating of assessment. A maximum rating of assessment quality of 30 by 1977; a maximum rating of assessment quality of 25 by 1978; a maximum rating of assessment quality of 20 by 1979 and thereafter; [PL 1975, c. 545, §13 (NEW).]

3. Employment of assessor. A municipal assessing unit may employ a part-time, noncertified assessor or contract with a firm or organization that provides assessing services; when a municipal assessing unit or primary assessing area employs a full-time, professional assessor, this assessor must be certified by the bureau as having the basic knowledge required to perform the assessing function. The bureau shall publish, for the information of the municipalities, a list of assessing firms or organizations. The bureau shall provide to a municipality, on request by the municipality, a list of certified assessors. [PL 2025, c. 113, Pt. A, §1 (AMD).]
36 M.R.S. § 5217-F — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5217-F
36 §5217-F. Employer support for volunteer firefighters, volunteer municipal emergency medical services persons and volunteer municipal firefighters
Status: in_force

For tax years beginning on or after January 1, 2022, an employer who employs an individual who is a volunteer firefighter, a volunteer municipal emergency medical services person or, for tax years beginning on or after January 1, 2025, a volunteer municipal firefighter and who permits that employee to respond to fire calls or emergency medical services calls, as appropriate, during hours when the employee is scheduled to work without a reduction in pay is eligible for a credit against the tax imposed by this Part equal to the compensation that is paid to the employee at the employee's regular rate of pay during the time when the employee is away from work due to firefighting or emergency response responsibilities. For the purposes of this subsection, "volunteer firefighter" has the same meaning as in Title 30‑A, section 3151, subsection 4 ; "volunteer municipal emergency medical services person" means an emergency medical services person as defined in Title 32, section 83, subsection 12 who responds to emergency medical services calls from a municipality and who receives no compensation from the municipality other than injury and death benefits; and "volunteer municipal firefighter" has the same meaning as in Title 30‑A, section 3151, subsection 5 . [PL 2023, c. 478, §3 (AMD).]
36 M.R.S. § 4606 — ME Code / Title 36 / Part 7 / Chapter 710 / Section 4606
36 §4606. Transfers of money received
Status: in_force

Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605 , must be transferred to the board in its capacity as an independent agency on a monthly basis and used for all activities of the board authorized under this chapter. The board shall pay a sum to the State Tax Assessor representing the actual cost incurred by the State in collecting the taxes, except that the sum paid to the State Tax Assessor for collecting taxes may not be greater than 5% of the total tax collected annually. Notwithstanding section 4603, subsection 1 , money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, must be allocated or appropriated to the board by the Legislature. [PL 2005, c. 176, §5 (AMD).]

1. Collection and enforcement. [PL 1995, c. 502, Pt. C, §18 (RP).]

2. Board's activities. [PL 1995, c. 502, Pt. C, §18 (RP).]

Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4605, may be appropriated and used for a one-time only transfer of funds to the Seed Potato Board, established by Title 7, chapter 403 , equal to the Seed Potato Board's budget deficit for the fiscal year ending June 30, 1991 or $40,000, whichever is less. [PL 1991, c. 376, §59 (NEW).]
36 M.R.S. § 581-D — ME Code / Title 36 / Part 2 / Chapter 105 / Section 581-D
36 §581-D. Mineral lands subject to an excise tax
Status: in_force

Any statutory or constitutional penalty imposed as a result of withdrawal or a change of use, whether imposed before or after January 1, 1984, shall be determined without regard to the presence of minerals, provided that when payment of the penalty is made or demanded, whichever occurs first, there is in effect a state excise tax which applies or would apply to the mining of those minerals. [PL 1987, c. 772, §12 (AMD).]
36 M.R.S. § 3923 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3923
36 §3923. Reciprocal application
Status: in_force

This chapter shall apply only to cases in which each of the states involved has a law identical with or substantially similar to this chapter.
36 M.R.S. § 6614 — ME Code / Title 36 / Part 9 / Chapter 914-D / Section 6614
36 §6614. Program return
Status: in_force

The State Tax Assessor shall prepare and make available special use tax returns for taxpayers who wish to participate in the program. The return must be signed by the taxpayer under penalty of perjury. The return and associated program guidelines prepared by the assessor are not rules within the meaning of that term in the Maine Administrative Procedure Act. The assessor shall deny any special use tax return that is inconsistent with the provisions of this chapter or that is filed after the conclusion of the program period. [PL 2011, c. 657, Pt. Q, §1 (NEW).]
36 M.R.S. § 3214 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3214
36 §3214. Credit for tax paid on worthless accounts
Status: in_force

The tax paid on sales made on credit and reported by a licensed supplier, wholesaler or retailer pursuant to section 3209 that are found to be worthless and actually charged off may be credited upon the tax due on a subsequent return. If those accounts are subsequently collected by the licensed supplier, wholesaler or retailer, a tax must be paid upon the amounts so collected. The credit must be reported on the return for the month in which the charge-off occurred. [PL 2009, c. 434, §58 (AMD).]
36 M.R.S. § 4713 — ME Code / Title 36 / Part 7 / Chapter 714 / Section 4713
36 §4713. Dealer application for mahogany quahog certificate
Status: in_force

Every dealer shall file an application with the State Tax Assessor on forms prescribed and furnished by the State Tax Assessor which shall contain the name under which such dealer is transacting business within the State, the place or places of business, the dealer's social security or tax identification number and names and addresses of the persons constituting a firm or partnership and, if a corporation, the corporate name and the names and addresses of its principal officers and agents within the State and the Federal Employer Identification Number. Upon receipt of this information, the State Tax Assessor shall issue a mahogany quahog certificate to the dealer. No dealer may conduct business until the certificate required by this section is furnished. The mahogany quahog certificate is not a license within the meaning of that term in the Maine Administrative Procedure Act, Title 5, chapter 375 . [PL 1987, c. 513, §10 (NEW).]
36 M.R.S. § 575 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 575
36 §575. Administration; rules
Status: in_force

The State Tax Assessor may adopt rules necessary to carry out this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2007, c. 627, §15 (RPR).]
36 M.R.S. § 561 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 561
36 §561. Railroad buildings
Status: in_force

The buildings of every railroad corporation or association, whether within or without the located right-of-way, its lands and fixtures outside of its located right-of-way, and so much of its located right-of-way over which all railroad service has been abandoned, are subject to taxation in the places in which the same are situated, as other property is taxed therein, and shall be regarded as nonresident land. [PL 1969, c. 5 (AMD).]
36 M.R.S. § 5101 — ME Code / Title 36 / Part 8 / Chapter 801 / Section 5101
36 §5101. Short title
Status: in_force

This Part shall be known and may be cited as the "Maine Income Tax Law." [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 1757 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1757
36 §1757. Revocation of registration
Status: in_force

The State Tax Assessor may revoke the registration certificate of a registrant who fails to file, within 15 days after receipt of notice, a bond or deposit required under section 1759 and may revoke for cause a registration certificate issued under this Part. The assessor may revoke the registration certificate of a registrant who fails to file with the assessor within 15 days after the due date a return as required under this Part. A revocation is reviewable in accordance with section 151 . If a registrant fails to pay any tax required by this Part when the tax is shown to be due on a return filed by the registrant, or admitted to be due by the registrant, or has been determined to be due and that determination has become final, notification of the registrant by the assessor as provided in this section operates to suspend the registration certificate from the date of the notice of suspension until the delinquent tax is paid or a bond or deposit required under section 1759 is filed with the assessor or it is determined by an appropriate court that revocation is not warranted. [PL 2007, c. 438, §32 (AMD).]
36 M.R.S. § 5333 — ME Code / Title 36 / Part 8 / Chapter 837 / Section 5333
36 §5333. False statements
Status: in_force

1. False tax return or other document. A person who knowingly files a return, statement or other document that contains or is verified by a declaration that it is made under the penalties of perjury that the person does not believe to be true and correct in every material respect or who knowingly aids or procures the preparation or presentation in a matter arising under this Part of a return, affidavit, claim or other document that is fraudulent or is false in any material respect commits a Class D crime. [PL 2011, c. 285, §13 (AMD).]

2. Subsequent offense. [PL 2009, c. 361, §32 (RP).]
36 M.R.S. § 6592 — ME Code / Title 36 / Part 9 / Chapter 914-B / Section 6592
36 §6592. Administration
Status: in_force

The State Tax Assessor shall administer the initiative. The initiative applies to tax liabilities that are assessed as of September 1, 2009. A taxpayer may participate in the initiative without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiative is conditioned upon the taxpayer's agreement to forgo or to withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the tax initiative and not to claim a refund of money paid under the initiative. This initiative is available to a taxpayer if the taxpayer: [PL 2009, c. 213, Pt. PPP, §1 (NEW).]

1. Application. Properly completes and files a 2009 tax initiative application as described in section 6595 and as required by the assessor; [PL 2009, c. 213, Pt. PPP, §1 (NEW).]

2. Tax, interest and penalty paid. Pays all tax, interest and penalty as described in section 6595 by the end of the initiative period under section 6594 ; [PL 2009, c. 213, Pt. PPP, §1 (NEW).]

3. No criminal action pending. Is not currently charged with, and has not been accepted by the Attorney General for criminal prosecution arising from, a violation of the state tax law as provided in this Title or Title 17‑A , or is not applying for relief on a debt that is the result of a criminal conviction; and [PL 2009, c. 213, Pt. PPP, §1 (NEW).]

4. No collection by warrant or civil action. Is not applying for relief with respect to a tax liability for which the State has secured a warrant or civil judgment in its favor in Superior Court. [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
36 M.R.S. § 2906 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2906
36 §2906. Reports; payment of tax; allowance for losses
Status: in_force

1. Monthly reports. Every licensed distributor, wholesaler, importer and exporter shall file with the State Tax Assessor on or before the 21st day of each month a return stating the number of gross gallons of internal combustion engine fuel received, sold and used in the State by that licensed distributor, wholesaler, importer or exporter during the preceding calendar month. The return must be filed on a form prescribed and furnished by the assessor and must include any other information reasonably required by the assessor. [PL 2009, c. 434, §42 (AMD).]

2. Payment of tax. At the time of filing the return required by this section, each licensed distributor and importer shall pay to the assessor the tax imposed by section 2903 on each gallon reported as sold, distributed or used. [PL 2009, c. 434, §43 (AMD).]

3. Allowance for certain losses. An allowance of not more than 1/2 of 1% from the amount of internal combustion engine fuel received by a licensed distributor, plus 1/2 of 1% on all transfers in vessels, tank cars or full tank vehicle loads by a licensed distributor in the regular course of the licensed distributor's business from one of the licensed distributor's places of business to another within the State, may be granted by the assessor to cover losses sustained by the licensed distributor through shrinkage, evaporation or handling. The total allowance for these losses must be supported by documentation satisfactory to the assessor and may not exceed 1% of the receipts by the licensed distributor. The allowance must be calculated on an annual basis. A further deduction may not be allowed unless the assessor is satisfied upon definite proof submitted to the assessor that a further deduction should be allowed for a loss sustained through fire, accident or some unavoidable calamity. [PL 2013, c. 381, Pt. B, §32 (AMD).]

4. Refunds to retailers. A retail dealer is entitled to a refund for tax paid on account of shrinkage or loss by evaporation of internal combustion engine fuel in an amount no greater than 1/2 of 1% of the tax paid on gross purchases of such fuel delivered into retail storage tanks from which it is dispensed into the fuel tank of a motor vehicle or watercraft. The procedure for such a refund is as follows. A. All applications for refunds must be made under penalties of perjury and must be made semiannually within 90 days after June 30th and December 31st respectively. [PL 1997, c. 738, §5 (NEW).] B. The application must be made on a form prescribed and furnished by the assessor and must be accompanied by a statement from the distributor, supplier or wholesaler of the gross purchases of internal combustion engine fuel made by the retail dealer during the relevant 6-month period. [PL 2007, c. 438, §68 (AMD).] C. The assessor shall calculate the amount of the refund due on all properly completed applications and certify that amount and the name of the person entitled to the refund to the Treasurer of State. The Treasurer of State shall make a certified refund from taxes imposed by this chapter. [PL 2007, c. 438, §68 (AMD).] [PL 2007, c. 438, §68 (AMD).]

5. Monthly reports from wholesalers. [PL 2009, c. 434, §45 (RP).]
36 M.R.S. § 3208-A — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3208-A
36 §3208-A. Refund to government agencies and political subdivisions
Status: in_force

Any government agency that buys and uses special fuel and that has paid a tax as provided by this chapter on that fuel is eligible for reimbursement in the amount of the tax paid. By contractual agreement, a government agency may assign to another person its right to receive funds under this section. A refund application on a form prescribed by the State Tax Assessor must be filed to claim a refund pursuant to this section. Applications for refunds must be filed with the assessor within 12 months from the date of purchase. For the purposes of this section, "government agency" means the State, or any political subdivision of the State, or the Federal Government. [PL 2017, c. 211, Pt. B, §8 (AMD).]
36 M.R.S. § 4365-G — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4365-G
36 §4365-G. Application of cigarette tax rate increase effective January 5, 2026 (WHOLE SECTION TEXT EFFECTIVE 1/05/26)
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE 1/05/26)

The following provisions apply to cigarettes held for resale on January 5, 2026. [PL 2025, c. 388, Pt. E, §3 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).]

1. Stamped rate. Cigarettes stamped at the rate of 100 mills per cigarette and held for resale on or after January 5, 2026 are subject to tax at the rate of 175 mills per cigarette. [PL 2025, c. 388, Pt. E, §3 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).]

2. Liability. A person possessing cigarettes for resale is liable for the difference between the tax rate of 175 mills per cigarette and the tax rate of 100 mills per cigarette in effect before January 5, 2026. Stamps indicating payment of the tax imposed by this section must be affixed to all packages of cigarettes held for resale as of January 5, 2026, except that cigarettes held in vending machines as of that date do not require that stamp. [PL 2025, c. 388, Pt. E, §3 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).]

3. Vending machines. Notwithstanding any other provision of this chapter, it is presumed that all cigarette vending machines are filled to capacity on January 5, 2026 and that the tax imposed by this section must be reported on that basis. A credit against this inventory tax must be allowed for cigarettes stamped at the rate of 175 mills per cigarette placed in vending machines before January 5, 2026. [PL 2025, c. 388, Pt. E, §3 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).]

4. Payment. Payment of the tax imposed by this section must be made to the assessor by April 1, 2026, accompanied by forms prescribed by the assessor. [PL 2025, c. 388, Pt. E, §3 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).]
36 M.R.S. § 1282 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1282
36 §1282. Filing of certificate to create mortgage; foreclosure provisions; notice; discharge
Status: in_force

The filing of the certificate provided for in section 1281 in the registry of deeds shall be deemed to create and shall create a mortgage on such real estate to the State, having priority over all other mortgages, liens, attachments and encumbrances of any nature, and shall give to the State all the rights usually incident to a mortgage, except that the mortgagee shall not have any right of possession of such real estate until the right of redemption shall have expired.

Part payments accepted during the redemption period shall not interrupt or extend the redemption period or in any way affect the foreclosure proceedings. If the total amount necessary for redemption is not paid before the mortgage is foreclosed, the mortgagor shall be entitled to a refund of such part payments made after the filing of the certificate provided for in section 1281.

If said mortgage, together with interest and costs, shall not be paid by the 30th day of March of the year following the filing of such certificate in the registry of deeds as provided for in this section and section 1281, the said mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.

The filing of such certificate in the registry of deeds shall be sufficient notice of the existence of the mortgage.

In the event that such tax, interest and costs, together with the fees established by Title 33, section 751 for recording the discharge, are paid within the period of redemption, the State Tax Assessor shall discharge that mortgage in the same manner as is now provided for the discharge of real estate mortgages and shall record that discharge in the appropriate registry of deeds. [PL 1991, c. 846, §13 (AMD).]

A discharge of a tax lien mortgage given after the right of redemption has expired that has been recorded by the State Tax Assessor in the registry of deeds has the force and effect of a discharge given and recorded before the right of redemption has expired, unless the State has conveyed any interest based upon the title acquired from the affected lien. This paragraph applies to discharges of tax lien mortgages given after October 1, 1935. [PL 2017, c. 375, Pt. F, §1 (NEW); PL 2017, c. 375, Pt. F, §4 (AFF).]

Each owner may pay for that owner's proportionate ownership in any tract of land whether in common or not, and upon filing with the State Tax Assessor a certificate containing a suitable description of the property on which the owner desires to pay the taxes and where the same is located, and paying the amount due, together with interest and costs, must receive a certificate from the State Tax Assessor discharging the taxes on the fractional part or ownership upon which such payment is made. [PL 2019, c. 501, §25 (AMD).]
36 M.R.S. § 7126 — ME Code / Title 36 / Part 10 / Chapter 921 / Section 7126
36 §7126. Agreement requirements
Status: in_force

The State Tax Assessor may not enter into the agreement unless the agreement requires each state to abide by the following requirements. [PL 2001, c. 496, §1 (NEW).]

1. Uniform state rate. The agreement must set restrictions to achieve over time more uniform state rates through: A. Limiting the number of state rates; [PL 2001, c. 496, §1 (NEW).] B. Limiting the application of maximums on the amount of state tax that is due on a transaction; and [PL 2001, c. 496, §1 (NEW).] C. Limiting the application of thresholds on the application of state tax. [PL 2001, c. 496, §1 (NEW).] [PL 2001, c. 496, §1 (NEW).]

2. Uniform standards. The agreement must establish uniform standards for: A. The sourcing of transactions to taxing jurisdictions; [PL 2001, c. 496, §1 (NEW).] B. The administration of exempt sales; [PL 2001, c. 496, §1 (NEW).] C. The allowances a seller can take for bad debts; and [PL 2001, c. 496, §1 (NEW).] D. Sales and use tax returns and remittances. [PL 2001, c. 496, §1 (NEW).] [PL 2001, c. 496, §1 (NEW).]

3. Uniform definitions. The agreement must require states to develop and adopt uniform definitions of sales and use tax terms. The definitions must enable each state to preserve its ability to make policy choices not inconsistent with the uniform definitions. [PL 2001, c. 496, §1 (NEW).]

4. Central registration. The agreement must provide for a central, electronic registration system that allows a seller to register to collect and remit sales and use taxes for all signatory states to the agreement. [PL 2001, c. 496, §1 (NEW).]

5. No nexus attribution. The agreement must provide that registration with the central registration system described in subsection 4 and the collection of sales and use taxes in the signatory states to the agreement are not factors in determining whether a seller has a nexus with a state for any tax. [PL 2001, c. 496, §1 (NEW).]

6. Local sales and use taxes. The agreement must provide for reduction of the burdens of complying with local sales and use taxes through: A. Restricting variances between the state and local tax bases; [PL 2001, c. 496, §1 (NEW).] B. Requiring a state to administer any sales and use taxes levied by local jurisdictions within the state so that sellers collecting and remitting these taxes do not have to register or file returns with, remit funds to or be subject to independent audits from local taxing jurisdictions; [PL 2001, c. 496, §1 (NEW).] C. Restricting the frequency of changes in the local sales and use tax rates and setting effective dates for the application of local jurisdictional boundary changes to local sales and use taxes; and [PL 2001, c. 496, §1 (NEW).] D. Providing notice of changes in local sales and use tax rates and of changes in the boundaries of local taxing jurisdictions. [PL 2001, c. 496, §1 (NEW).] [PL 2001, c. 496, §1 (NEW).]

7. Monetary allowances. The agreement must outline any monetary allowances that are to be provided by the states to sellers or certified service providers. [PL 2001, c. 496, §1 (NEW).]

8. State compliance. The agreement must require each state to certify compliance with the terms of the agreement prior to joining and to maintain compliance under its laws with all provisions of the agreement while a member. [PL 2001, c. 496, §1 (NEW).]

9. Taxpayer privacy. The agreement must require each state to adopt a uniform policy for certified service providers that protects the privacy of taxpayers and maintains the confidentiality of tax information. [PL 2001, c. 496, §1 (NEW).]

10. Advisory councils. The agreement must provide for the appointment of an advisory council of private sector representatives and an advisory council of nonmember state representatives to consult with the signatory states to the agreement in the administration of the agreement. [PL 2001, c. 496, §1 (NEW).]
36 M.R.S. § 6213 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6213
36 §6213. Appeal
Status: in_force

A denial in whole or in part of relief claimed under this chapter may be appealed in accordance with section 151 . [PL 2011, c. 240, §42 (AMD).]
36 M.R.S. § 1079 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1079
36 §1079. Refund of taxes paid by purchaser
Status: in_force

Any person interested in the estate, by the purchase at the sale, may pay any tax assessed thereon, before or after that so advertised, and for which the estate remains liable, and on filing with the municipal treasurer the receipt of the officer to whom it was paid, the amount so paid shall be added to that for which the estate was liable, and shall be paid by the owner redeeming the estate, with interest at the same rate as on the other sums.
36 M.R.S. § 4834 — ME Code / Title 36 / Part 7 / Chapter 719 / Section 4834
36 §4834. Effective date
Status: in_force

This chapter shall be effective for taxable purchases made in this State on or after July 1, 1990 and for taxable items brought into this State by the user on or after July 1, 1990. [PL 1989, c. 585, Pt. B (NEW).]
36 M.R.S. § 1115 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1115
36 §1115. Transfer of portion of parcel of land
Status: in_force

Transfer of a portion of a parcel of farmland subject to taxation under this subchapter does not affect the taxation under this subchapter of the resulting parcels unless they do not meet the minimum acreage requirements of this subchapter. Transfer of a portion of a parcel of open space land subject to taxation under this subchapter does not affect the taxation under this subchapter of the resulting parcels unless either or both of the parcels no longer provide a public benefit in one of the areas enumerated in section 1102, subsection 6 . Each resulting parcel must be taxed to the owners under this subchapter until it is withdrawn from taxation under this subchapter, in which case the penalties provided in section 1112‑C apply only to the owner of that parcel. If the transfer of a portion of a parcel of farmland subject to taxation under this subchapter results in the creation of a parcel that is less than the minimum acreage required by this subchapter or if the transfer of a portion of a parcel of open space land subject to taxation under this subchapter results in the creation of a parcel that no longer provides a public benefit in one of the areas enumerated in section 1102, subsection 6 , that parcel is deemed to have been withdrawn from taxation under this subchapter as a result of the transfer and is subject to the penalties provided in section 1112‑C . [PL 2021, c. 630, Pt. C, §15 (AMD).]
36 M.R.S. § 1496 — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1496
36 §1496. Reciprocity -- Article V
Status: in_force

1. Grant of reciprocity. Each of the contracting states grants reciprocity as provided in this Article. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

2. Applicability. The provisions of this agreement with respect to reciprocity applies only to a bus properly registered in the base state of the bus, which state must be a contracting state. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

3. Nonapplicability to fleet buses. The reciprocity granted pursuant to this Article does not apply to a bus which is entitled to be registered or identified as part of a prorated fleet. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

4. Extent of reciprocity. The reciprocity granted pursuant to this Article permits the interstate operation of a bus and intrastate operation that is incidental to a trip of such bus involving interstate operation. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

5. Other agreements. Nothing in this agreement may be construed to prohibit any of the contracting states from entering into separate agreements with each other for the granting of temporary permits for the intrastate operation of vehicles registered in the other state; nor to prevent any of the contracting states from entering into agreements to grant reciprocity for intrastate operation within any zone or zones agreed upon by the states. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 194-E — ME Code / Title 36 / Part 1 / Chapter 7 / Section 194-E
36 §194-E. Tribes deemed as acting in a governmental capacity
Status: in_force

For purposes of Parts 3 and 8 of this Title, the Passamaquoddy Tribe and the Penobscot Nation are deemed to act in a governmental capacity as described in Title 30, section 6208, subsection 3 and not in a business capacity. For purposes of Parts 3 and 8 of this Title, the Houlton Band of Maliseet Indians and the Mi'kmaq Nation are deemed to act in a governmental capacity and not in a business capacity. [PL 2025, c. 470, Pt. B, §6 (AMD); PL 2025, c. 470, Pt. B, §7 (AFF).]
36 M.R.S. § 6209 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6209
36 §6209. Annual adjustment
Status: in_force

1. Household limitation adjustment. The State Tax Assessor shall determine annually the household income eligibility adjustment factor. That factor must be multiplied by the applicable income limitations in section 6206 , as previously adjusted according to this subsection, for the year prior to that for which relief is requested. The result must be rounded to the nearest $100 and applies to the year for which relief is requested corresponding to the year on which the annualized cost of living adjustments were based. [PL 2005, c. 2, Pt. E, §6 (AMD); PL 2005, c. 2, Pt. E, §§7, 8 (AFF).]

2. Benefit base maximum adjustment. [PL 2007, c. 539, Pt. BBBB, §2 (RP).]

3. Benefit base maximum adjustment. Beginning March 1, 2009, the State Tax Assessor shall annually multiply the household income eligibility adjustment factor by the maximum benefit base amounts specified in section 6201, subsection 1 , as previously adjusted. The result must be rounded to the nearest $50 and applies to the application period beginning the next August 1st. [PL 2007, c. 700, Pt. A, §3 (NEW).]

4. Income eligibility adjustment. Beginning March 1, 2009, the State Tax Assessor shall annually multiply the household income eligibility adjustment factor by the maximum income eligibility amounts specified in section 6207, subsection 2‑A , as previously adjusted. The result must be rounded to the nearest $50 and applies to the application period beginning the next August 1st. [PL 2009, c. 434, §81 (AMD).]
36 M.R.S. § 1490 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1490
36 §1490. False statements to any person receiving tax
Status: in_force

Any person intentionally making any false statement to any person charged with the duty of receiving this tax and issuing the receipt therefor, when making statement for the purpose of the levy of the tax hereunder, commits a civil violation for which a forfeiture not to exceed $25 may be adjudged. [PL 1977, c. 696, §271 (RPR).]
36 M.R.S. § 252 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 252
36 §252. Time for issuance
Status: in_force

When a state tax is ordered by the Legislature, the Treasurer of State shall send warrants directed to the assessors of each municipality, as soon after the first day of April as is practicable, requiring them to assess upon the estates of each municipality its proportion of the state tax for the current year. The Treasurer of State shall send such warrants for the state tax in a similar manner for the succeeding year. [PL 2023, c. 523, Pt. A, §2 (AMD).]
36 M.R.S. § 699 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 699
36 §699. Legislative findings; intent
Status: in_force

1. Findings. The Legislature finds that encouragement of the growth of capital investment in this State is in the public interest and promotes the general welfare of the people of the State. The Legislature further finds that the high cost of owning qualified business property in this State is a disincentive to the growth of capital investment in this State. The Legislature further finds that the tax exemption set forth in this subchapter is a reasonable means of overcoming this disincentive and will encourage capital investment in this State. [PL 2005, c. 623, §1 (NEW).]

2. Intent. It is the intent of the Legislature to fund fully transfers to the Disproportionate Tax Burden Fund under section 700‑A, subsection 1 and reimbursements under the business equipment tax reimbursement program under section 6652, subsection 4, paragraph B . [PL 2005, c. 623, §1 (NEW).]
36 M.R.S. § 1112-B — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1112-B
36 §1112-B. Mineral lands subject to an excise tax
Status: in_force

Any statutory or constitutional penalty imposed as a result of withdrawal or a change of use, whether imposed before or after January 1, 1984, shall be determined without regard to the presence of minerals, provided that when payment of the penalty is made or demanded, whichever occurs first, there is in effect a state excise tax which applies or would apply to the mining of those minerals. [PL 1987, c. 772, §19 (AMD).]
36 M.R.S. § 313 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 313
36 §313. Tenure
Status: in_force

A chief assessor certified as provided in this subchapter serves a probationary period of 2 years. After the probationary period, the assessor has tenure and may only be removed as provided in this subchapter. [PL 2025, c. 113, Pt. D, §5 (AMD).]

A chief assessor having tenure in any primary assessing area, upon moving to another primary assessing area, shall serve a probationary period of no longer than one year, but such probationary period may be waived by agreement of the parties. Records as to tenure of chief assessors shall be kept by the Bureau of Revenue Services. [PL 1975, c. 545, §10 (AMD); PL 1997, c. 526, §14 (AMD).]
36 M.R.S. § 4115 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4115
36 §4115. Authority to make refunds
Status: in_force

1. Refund. A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the date the Maine estate tax return was filed or 3 years from the date the tax was paid, whichever period expires later. A claim for refund must be submitted to the assessor in writing and must state the specific grounds upon which the claim is founded. The claimant may in writing request reconsideration regarding the denial of the claim for refund pursuant to section 151 . [PL 2013, c. 331, Pt. C, §19 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]

2. Limitation on payment of interest. Interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the date prescribed or permitted by extension of time for filing the Maine estate tax return or within 60 days after the return is filed or within 60 days after a return requesting a refund of the overpayment is filed, whichever is later. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 4604 — ME Code / Title 36 / Part 7 / Chapter 710 / Section 4604
36 §4604. Powers and duties of the Maine Potato Board
Status: in_force

In furtherance of the purposes of this chapter, the board shall have the following powers and duties. [PL 1985, c. 753, §§14, 15 (NEW).]

1. Bylaws. The board may adopt bylaws to govern its functions and those of the assemblies and executive councils provided for in this chapter. [PL 1995, c. 502, Pt. C, §17 (AMD).]

2. Programs. The board may make studies; undertake research, development and investment in infrastructure, marketing and promotional programs; publish and disseminate information; and implement other programs in furtherance of its legislative purposes as long as programs undertaken by the board are designed to benefit the Maine potato industry at large or segments of the industry and not designed to benefit exclusively any one person or entity involved in the industry. The board may use funds derived from sources other than the potato tax under section 4605 to carry out advertising and promotional programs in support of the industry. [PL 2019, c. 6, §8 (AMD).]

3. Contracts. The board may enter into contracts and agreements with private and public entities that the board finds are in furtherance of its legislative purposes. The contracts and agreements may include, without limitation, those relating to the lease or purchase of office space, facilities, property, equipment and supplies as the board considers necessary for its purposes. The board may delegate to its executive director the power to enter into the contracts and agreements, subject to the board's oversight. [PL 1995, c. 502, Pt. C, §17 (AMD).]

4. Funding; accounts. In addition to the money received by the board pursuant to section 4606 , the board may receive and expend funds from any source, public or private, that it considers necessary to carry out its legislative purposes. The board shall establish an account, known as the seed potato account, to receive and expend funds for carrying out the board’s responsibilities under Title 7, chapter 403 . [PL 2009, c. 379, §6 (AMD).]

5. Books and records; confidentiality. The board shall keep books, records and accounts of all its activities, which must be open to inspection and audit by the State at all times. The State Auditor may conduct an annual audit of the financial records of the board and shall report the results of the audit to the board, the Commissioner of Agriculture, Conservation and Forestry, the Treasurer of State and the Legislature. All books and records of the board must be open to public inspection in accordance with Title 1, chapter 13 , except that records and meetings of the board may by vote be closed to the public when public disclosure of the subject matter of the records or meetings would adversely affect the competitive position of the Maine potato industry or segments of the industry. [PL 2005, c. 176, §4 (AMD); PL 2011, c. 657, Pt. W, §6 (REV).]

6. Assemblies and executive councils. The board shall oversee, communicate with and coordinate the work of assemblies and their executive councils. The board may make money available to enable the assemblies and executive councils to undertake functions in furtherance of this chapter, subject to the board's supervision. [PL 1985, c. 753, §§14, 15 (NEW).]
36 M.R.S. § 7129 — ME Code / Title 36 / Part 10 / Chapter 921 / Section 7129
36 §7129. Seller and 3rd-party liability
Status: in_force

1. Certified service provider agent of seller. A certified service provider is the agent of the seller with whom the certified service provider has contracted for the collection and remittance of sales and use taxes. As the seller's agent, the certified service provider is liable for sales and use taxes due each signatory state to the agreement on all sales transactions the certified service provider processes for the seller, except as set forth in this section. A seller that contracts with a certified service provider is not liable to the state for sales or use taxes due on transactions processed by the certified service provider unless the seller misrepresents the type of items the seller sells or commits fraud. In the absence of probable cause to believe that the seller has committed fraud or made a material misrepresentation, the seller is not subject to audit on the transactions processed for the seller by a certified service provider. A seller is subject to audit for transactions not processed by a certified service provider. The signatory states to the agreement acting jointly may perform a system check of the seller and review the seller's procedures to determine if the certified service provider's system is functioning properly and the extent to which the seller's transactions are being processed by a certified service provider. [PL 2001, c. 496, §1 (NEW).]

2. Responsibility for errors. A person that provides a certified automated system is responsible for the proper functioning of that system and is liable to the State for underpayments of tax attributable to errors in the functioning of the certified automated system. A seller that uses a certified automated system remains responsible and is liable to the State for reporting and remitting tax. [PL 2001, c. 496, §1 (NEW).]

3. Proprietary system of seller. A seller that has a proprietary system for determining the amount of tax due on transactions and has signed an agreement with this State establishing a performance standard for that system is liable for the failure of the system to meet the performance standard. [PL 2001, c. 496, §1 (NEW).]
36 M.R.S. § 577 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 577
36 §577. Reduced valuation under special circumstances
Status: in_force

1. On January 1, 1972. [PL 2007, c. 438, §13 (RP).]

2. Destruction by natural disaster. In the case of forest land areas upon which the trees are destroyed by fire, disease, insect infestation or other natural disaster, so that the area contains not more than 3 cords per acre of wood that is merchantable for forest products, the valuation of that specific land area must be reduced by 75% for the first 10 property tax years following the loss. [PL 2007, c. 438, §14 (AMD).]

3. Procedure to obtain reduced valuation. In order to obtain a reduced valuation, the landowner must submit a written request to the assessor on or before January 1st the preceding tax year, presenting facts in affidavit form that meet the requirements of subsection 2 . The assessor may investigate the facts, utilizing the procedures set forth in section 579 , and shall then determine whether the requirements of subsection 2 are met. If the requirements are met, the forest land areas must be valued as provided in subsection 2 . [PL 2007, c. 438, §15 (AMD).]

4. Report and recommendation from Director of the Bureau of Forestry. In determining the applicability of this section, the assessor may request a report and recommendation from the Director of the Bureau of Forestry. [PL 1973, c. 406, §18 (AMD); PL 2011, c. 657, Pt. W, §7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
36 M.R.S. § 4063 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4063
36 §4063. Tax on estate of resident
Status: in_force

A tax is imposed upon the transfer of the estate of every person who dies on or after January 1, 2002 and who, at the time of death, was a resident of this State. The amount of this tax is equal to the federal credit multiplied by a fraction, the numerator of which is the value of that portion of the decedent's federal gross estate that consists of real and tangible personal property located in the State plus the value of all intangible personal property and the denominator of which is the value of the decedent's federal gross estate. [PL 2007, c. 693, §27 (AMD).]

A credit against the tax imposed by this section is allowed for all constitutionally valid estate, inheritance, legacy and succession taxes actually paid to another jurisdiction upon the value of real or tangible personal property owned by the decedent or subject to those taxes as a part of or in connection with the estate and located in that jurisdiction if the value of that property is also included in the value of the decedent's intangible personal property subject to taxation under this section. The credit provided by this section may not exceed the amount of tax otherwise due multiplied by a fraction, the numerator of which is the value of the property located in the other taxing jurisdiction subject to this credit on which tax was actually paid and the denominator of which is the value of the decedent's federal gross estate. For purposes of this section, “another jurisdiction” means another state, the District of Columbia, a possession or territory of the United States or any political subdivision of a foreign country that is analogous to a state. [PL 2007, c. 693, §27 (NEW).]

For purposes of this section, "federal gross estate" means the decedent's federal gross estate as modified by Maine qualified terminable interest property and Maine elective property. [PL 2007, c. 693, §27 (NEW).]

1. Amount. [PL 2005, c. 622, §18 (RP).]

2. Values. [PL 2005, c. 622, §18 (RP).]
36 M.R.S. § 5289 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5289
36 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
Status: in_force

1. Maine Veterans' Memorial Cemetery Maintenance Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Veterans' Memorial Cemetery Maintenance Fund established in Title 37‑B, section 504, subsection 6 . A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Veterans' Memorial Cemetery Maintenance Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Veterans' Memorial Cemetery Maintenance Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ." [PL 2011, c. 685, §9 (AMD).]

2. Contributions credited to Maine Veterans' Memorial Cemetery Maintenance Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1 . Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Veterans' Memorial Cemetery Maintenance Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Veterans' Memorial Cemetery Maintenance Fund. [PL 2011, c. 685, §9 (AMD).]
36 M.R.S. § 2517 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2517
36 §2517. Mutual fire companies doing mill business; returns
Status: in_force

Mutual fire insurance companies incorporated under the laws of other states, which insure only factories or mills, or property connected with such factories or mills, admitted to do business in this State, shall comply with all the requirements of law except that in lieu of all other taxation upon premiums in this State, such companies shall pay a tax at the rate of 2% on gross premiums in force on risks in this State, after deducting the unabsorbed portion of such premium, computed at the rate of return actually made on annual policies expiring during the year by said insurance companies. [PL 1973, c. 727, §7 (AMD).]
36 M.R.S. § 6601 — ME Code / Title 36 / Part 9 / Chapter 914-C / Section 6601
36 §6601. 2010 Tax Receivables Reduction Initiatives established
Status: in_force

There are established the 2010 Tax Receivables Reduction Initiatives, referred to in this chapter as "the initiatives" and consisting of 2 separate initiatives, referred to in this chapter as "the short-term initiative" and "the 5-year initiative." The initiatives are intended to encourage delinquent taxpayers to pay existing tax obligations. The goal of the initiatives is to raise revenue during fiscal year 2010-11 and to reduce existing tax receivables. [PL 2009, c. 571, Pt. HH, §1 (NEW).]
36 M.R.S. § 5255-C — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5255-C
36 §5255-C. Withholding on certain gambling winnings
Status: in_force

A person maintaining an office or transacting business within this State that is required to deduct and withhold a tax on items of income under the Code, Section 3402(q) shall deduct and withhold from such items, to the extent they constitute income that is not excluded from taxation under Maine law, a tax equal to those winnings multiplied by the highest marginal tax rate under section 5111 applicable to the tax year during which the winnings are paid plus any other tax applicable to the winnings under this Part. [PL 2021, c. 630, Pt. A, §4 (NEW).]
36 M.R.S. § 558 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 558
36 §558. Taxes prorated between seller and purchaser
Status: in_force

A purchaser of real estate may agree with the previous owner or party to whom the real estate was formerly taxed to pay the pro rata or proportional share of taxes. Unless otherwise specified by the parties to the agreement, the taxes shall be prorated over the period of the fiscal year of the municipality in which the land is located. [PL 1981, c. 23 (RPR).]
36 M.R.S. § 2872 — ME Code / Title 36 / Part 4 / Chapter 373 / Section 2872
36 §2872. Tax imposed; fiscal years beginning 2002
Status: in_force

Beginning July 1, 2002, in addition to all other fees and taxes assessed or imposed by the Maine Revised Statutes, a tax is imposed annually against each residential treatment facility and nursing home located in the State and calculated as follows. [PL 2003, c. 467, §5 (RPR).]

1. Residential treatment facilities. The tax imposed on a residential treatment facility under this section is calculated as follows: A. For the state fiscal year beginning July 1, 2002, the tax imposed against each residential treatment facility is equal to 6% of its annual gross patient services revenue for the state fiscal year; [PL 2003, c. 467, §5 (NEW).] B. For facility fiscal years beginning on or after July 1, 2002 and before July 1, 2003, the tax imposed against each residential treatment facility in addition to the tax imposed pursuant to paragraph A is equal to 6% of its gross patient services revenue for that portion of the facility fiscal year occurring after June 30, 2003; [PL 2007, c. 539, Pt. X, §1 (AMD).] C. For whole or partial facility fiscal years beginning on or after July 1, 2003 and before January 1, 2008, the tax imposed against each residential treatment facility is equal to 6% of its annual gross patient services revenue for the corresponding whole or partial facility fiscal year; [PL 2011, c. 411, §1 (AMD).] D. For whole or partial facility fiscal years beginning on or after January 1, 2008 and before October 1, 2011, the tax imposed against each residential treatment facility is equal to 5.5% of its annual gross patient services revenue for the corresponding whole or partial facility fiscal year; and [PL 2011, c. 411, §2 (AMD).] E. Beginning October 1, 2011 for any partial facility fiscal year and for whole facility fiscal years beginning on or after October 1, 2011, the tax imposed against each residential treatment facility is equal to 6% of its annual gross patient services revenue for the corresponding whole or partial facility fiscal year. [PL 2011, c. 411, §3 (NEW).] [PL 2011, c. 411, §§1-3 (AMD).]

2. Nursing homes. The tax imposed on a nursing home under this section is calculated as follows: A. For the state fiscal year beginning July 1, 2002, the tax imposed against each nursing home is equal to 6% of its annual net operating revenue for the state fiscal year; [PL 2003, c. 467, §5 (NEW).] B. For facility fiscal years beginning on or after July 1, 2002 and before July 1, 2003, the tax imposed against each nursing home in addition to the tax imposed pursuant to paragraph A is equal to 6% of its net operating revenue for that portion of the facility fiscal year occurring after June 30, 2003; [PL 2007, c. 539, Pt. X, §2 (AMD).] C. For whole or partial facility fiscal years beginning on or after July 1, 2003 and before January 1, 2008, the tax imposed against each nursing home is equal to 6% of its annual net operating revenue for the corresponding whole or partial facility fiscal year; [PL 2011, c. 411, §4 (AMD).] D. For whole or partial facility fiscal years beginning on or after January 1, 2008 and before October 1, 2011, the tax imposed against each nursing home is equal to 5.5% of its annual net operating revenue for the corresponding whole or partial facility fiscal year; and [PL 2011, c. 411, §5 (AMD).] E. Beginning October 1, 2011 for any partial facility fiscal year and for whole facility fiscal years beginning on or after October 1, 2011, the tax imposed against each nursing home is equal to 6% of its annual net operating revenue for the corresponding whole or partial facility fiscal year. [PL 2011, c. 411, §6 (NEW).] [PL 2011, c. 411, §§4-6 (AMD).]

The tax imposed by this section is an obligation of the provider pursuant to section 2873 and may not be billed to a patient as a separately stated charge. [PL 2003, c. 467, §5 (RPR).]
36 M.R.S. § 6658 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6658
36 §6658. Subsequent changes
Status: in_force

If, after a claim for reimbursement has been filed, the associated property tax assessment is reduced or abated for any reason, or the property tax paid is applied as a credit against the tax assessed pursuant to chapter 111 or 112 , the claimant shall file, within 60 days after receipt of the reduction, abatement or credit, an amended claim for reimbursement reflecting the reduction, abatement or credit. If a claimant has received reimbursement for property tax that is reduced, abated or credited against the tax assessed pursuant to chapter 111 or 112 , the claimant shall, within 60 days of receipt of the reduction, abatement or credit, refund to the Bureau of Revenue Services the amount of the reimbursement attributable to the property tax that has been reduced, abated or credited. If the claimant fails to make the refund within the 60-day period, the State Tax Assessor, within 3 years from the claimant's receipt of reimbursement, may issue an assessment for the amount that the claimant owes to the Bureau of Revenue Services. The claimant may seek reconsideration, pursuant to section 151 , of the assessment. [PL 2005, c. 457, Pt. BBB, §2 (AMD).]
36 M.R.S. § 5202-D — ME Code / Title 36 / Part 8 / Chapter 817 / Section 5202-D
36 §5202-D. Exemption for certain out-of-state suppliers of spirits sold to the Bureau of Alcoholic Beverages and Lottery Operations
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Bureau" means the Bureau of Alcoholic Beverages and Lottery Operations within the Department of Administrative and Financial Services and includes a contractor or agent of the bureau. [PL 2021, c. 756, §1 (NEW).] B. "Spirits" has the same meaning as in Title 28‑A, section 2, subsection 31 . [PL 2021, c. 756, §1 (NEW).] [PL 2021, c. 756, §1 (NEW).]

2. No tax liability or nexus for sale, shipment or storage of spirits. For tax years beginning on or after January 1, 2022, a person domiciled in another state that approves an order or request from outside this State for spirits placed by the bureau is not liable under this Part and may not be considered to have a sufficient nexus to impose liability for any tax imposed pursuant to this Part or to require a pass-through entity to withhold tax for any tax imposed pursuant to this Part based solely on the following in-state activities: A. The sale of spirits to the bureau, regardless of whether the amount of the sales exceeds the thresholds for nexus specified in section 5200‑B, subsection 1 ; [PL 2021, c. 756, §1 (NEW).] B. The shipment of spirits from outside this State to any warehouse operated or used by the bureau or to another facility as directed by the bureau; [PL 2021, c. 756, §1 (NEW).] C. The storage of spirits at any warehouse operated by or used by the bureau or at another facility as directed by the bureau, regardless of whether the value of those spirits exceeds the thresholds for nexus specified in section 5200‑B, subsection 1 ; or [PL 2021, c. 756, §1 (NEW).] D. Any other activity required by the bureau in order to facilitate the fulfillment of orders of spirits placed by the bureau. [PL 2021, c. 756, §1 (NEW).] Spirits manufactured or produced outside this State and brought into this State based on an order or request of the bureau when such order or request is approved from outside this State are not subject to tax liability under this Part notwithstanding any delay in transfer of title for those spirits or storage of those spirits at a warehouse operated or used by the bureau pending the transfer of title to the bureau. [PL 2021, c. 756, §1 (NEW).]

3. Effect on protection or exemption from taxation due to other laws. This section may not be construed to reduce any protection or exemption from taxation that arises under 15 United States Code, Sections 381 to 384 or any other provision of law. [PL 2021, c. 756, §1 (NEW).]

4. Rules. The assessor shall adopt rules to implement this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2021, c. 756, §1 (NEW).]
36 M.R.S. § 713 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 713
36 §713. 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 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. A supplemental assessment may be made during the municipal year whenever, through error or inadvertance, the assessors have omitted from their assessment or commitment taxes duly raised by the municipality or its proportion of any state or county tax payable during the municipal year. In municipalities not a part of a primary assessing area, the assessors for the time being may, by a supplement to the invoice and valuation and the list of assessments, assess such estates for their due proportion of such tax, according to the principles on which the previous assessment was made. In primary assessing areas, the chief assessor may, by a supplement to the valuation list, certify the valuation of such estates to the municipal officers who shall assess such estates according to the principles upon which the previous assessment was made. [PL 1979, c. 31 (AMD).]

Such supplemental assessments shall be committed to the collector for the time being with a certificate as provided in sections 709 and 709‑A stating that they were invalid or void or omitted and that the powers in the previous warrant, naming the date of it, are extended thereto. The tax collector has the same power, and is under the same obligation to collect them, as if they had been contained in the original list. Interest shall accrue on all unpaid balances of any supplemental tax, beginning on the 60th day after the date of commitment of the supplemental tax to the collector or the date interest accrues for delinquent taxes under the original commitment, whichever occurs later. The rate of interest shall be the same as specified by the municipality for the current tax year, in accordance with section 505, subsection 4 . [PL 1979, c. 612 (AMD).]

All assessments shall be valid, notwithstanding that by such supplemental assessment the whole amount exceeds the sum to be assessed by more than 5%.

The lien on real estate created by section 552 may be enforced as provided in section 948 .

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, §6 (AMD).]
36 M.R.S. § 502 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 502
36 §502. Property taxable; tax year
Status: in_force

All real estate within the State, all personal property of residents of the State and all personal property within the State of persons not residents of the State is subject to taxation on the first day of each April as provided; and the status of all taxpayers and of such taxable property must be fixed as of that date. Upon receipt of a declaration of value under section 4641‑D reflecting a change of ownership in real property, the assessor may change the records of the municipality to reflect the identity of the new owner, if notice of tax liabilities is sent both to the new owner and to the owner of record as of the April 1st when the liability accrued. The taxable year is from April 1st to April 1st. Notwithstanding this section, proration of taxes must be over the period specified in section 558 . [PL 1997, c. 216, §1 (AMD).]
36 M.R.S. § 4381 — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4381
36 §4381. Tax credited to General Fund
Status: in_force

The revenue derived from the tax imposed by this chapter shall be credited to the General Fund of the State.
36 M.R.S. § 1078 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1078
36 §1078. Owner's right to redeem
Status: in_force

Any person to whom the right by law belongs may, at any time within 2 years from the day of sale, redeem any real estate sold for taxes on paying into the municipal treasury for the purchaser the full amount certified to be due, including taxes, costs and charges, with interest on the whole at the rate of 8% a year from the date of the sale, which must be received and held by the treasurer as the property of such purchaser. The treasurer shall pay it to that purchaser, or the purchaser's heirs or assigns, on demand. If not paid when demanded, the purchaser may recover it in any court of competent jurisdiction, with costs and interest at the rate of 8%, after such demand. The sureties of the treasurer shall pay the same on failure of that treasurer. In default of payment by either, the municipality shall pay the same with costs and interest as provided. [PL 2025, c. 113, Pt. D, §65 (AMD).]
36 M.R.S. § 1820 — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1820
36 §1820. Tax on rental of all-terrain vehicles
Status: in_force

On July 1st of each year, the State Controller shall transfer to the ATV Recreational Management Fund established in Title 12, section 1893, subsection 2 an amount, as certified by the State Tax Assessor, that is equivalent to 90% of the revenue from the tax imposed under this Part on the rental of all-terrain vehicles, as defined in Title 12, section 13001, subsection 3 , for the first 6 months of the immediately prior fiscal year after the reduction for the transfer to the Local Government Fund as described by Title 30‑A, section 5681, subsection 5 and the transfers to the sales tax funds pursuant to section 1815 . On October 1st of each year, the State Controller shall transfer to the ATV Recreational Management Fund an amount, as certified by the State Tax Assessor, that is equivalent to 90% of the revenue from the tax imposed under this Part on the rental of all-terrain vehicles for the last 6 months of the immediately prior fiscal year after the reduction for the transfer to the Local Government Fund as described by Title 30‑A, section 5681, subsection 5 and the transfers to the sales tax funds pursuant to section 1815 . The remaining 10% of the revenue from the tax imposed under this Part on the rental of all-terrain vehicles is transferred to the Multimodal Transportation Fund pursuant to Title 23, section 4210‑B, subsection 7‑A . The tax amount must be based on actual sales for that fiscal year and may not consider any accruals that may be required by law. [PL 2023, c. 613, Pt. B, §4 (AMD).]
36 M.R.S. § 551 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 551
36 §551. Real estate; defined
Status: in_force

Real estate, for the purposes of taxation under this Part, includes all lands in the State and all buildings, mobile homes, camper trailers and other things that are affixed to land, together with any appurtenant water power, shore privileges and rights, forests and mineral deposits; interests and improvements in land, the fee of which is in the State; interests by contract or otherwise in real estate exempt from taxation; and lines of electric light and power companies. Buildings, mobile homes, camper trailers and other things that are affixed to leased land or land not owned by the owner of the buildings must be taxed as real estate in the place where that land is located. Mobile homes, except stock in trade, are considered real estate for purposes of taxation under this Part. [PL 2007, c. 627, §13 (AMD).]
36 M.R.S. § 2853 — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2853
36 §2853. Purpose
Status: in_force

It is the policy of the State to encourage the sound and orderly development of Maine's mineral resources. The object of this policy is to assure that the actions associated with development of these resources will: [PL 1981, c. 711, §10 (NEW).]

1. Expansion and diversification of economy. Encourage expansion and diversification of the state's economy and create new employment opportunities for the state's people; [PL 1981, c. 711, §10 (NEW).]

2. Land use; environmental, safety and health regulations. Adhere to sound and effective land use, environmental, safety and health regulations administered through appropriate public agencies; [PL 1981, c. 711, §10 (NEW).]

3. Assistance to municipalities and counties. Provide planning and development assistance to municipalities, counties and the unorganized territory if significantly affected by mineral resource development; and [PL 1981, c. 711, §10 (NEW).]

4. Scheme of taxation. Establish a practical scheme of taxation on mining companies which will: A. Permit these companies to profitably operate mines within the State; [PL 1981, c. 711, §10 (NEW).] B. Encourage the economically efficient extraction of minerals; [PL 1981, c. 711, §10 (NEW).] C. Permit the State to derive a benefit from the extraction of a nonrenewable resource; and [PL 1981, c. 711, §10 (NEW).] D. Compensate the State and its political subdivisions for present and future costs incurred or to be incurred as a result of the mining activity. [PL 1981, c. 711, §10 (NEW).] [PL 1981, c. 711, §10 (NEW).]
36 M.R.S. § 692 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 692
36 §692. Exemption of business equipment
Status: in_force

1. Eligible business equipment exempt. Eligible business equipment is exempt from all taxation under this Part, except chapters 111 and 112 . [PL 2005, c. 623, §1 (NEW).]

2. Just value of exemption. In determining the just value of exempt business equipment, the assessor shall determine the just value of the property in the same manner as prescribed in section 701‑A as if the property were subject to taxation. [PL 2005, c. 623, §1 (NEW).]

3. Effect on state valuation. The exemption has the following effect on state valuation. A. Except as provided in paragraph B , the percentage of just value of exempt business equipment to be included in the annual determination of state valuation under sections 208 and 305 for tax year 2008 and subsequent tax years is as follows: (1) The applicable percentage specified in section 694, subsection 2, paragraph A for exempt business equipment for which the municipality receives reimbursement under section 694, subsection 2, paragraph A ; (2) The applicable percentage calculated under section 694, subsection 2, paragraph B for exempt business equipment for which the municipality receives reimbursement under section 694, subsection 2, paragraph B ; and (3) Zero for exempt business equipment for which the municipality receives reimbursement under section 694, subsection 2, paragraph C . [PL 2007, c. 438, §22 (AMD).] B. In the case of a municipality that has one or more tax increment financing districts authorized pursuant to Title 30‑A, chapter 206, subchapter 1 and effective under Title 30‑A, section 5226, subsection 3 prior to April 1, 2008 or authorized pursuant to Title 30‑A, former chapter 207 and effective under Title 30‑A, former section 5253, subsection 1, paragraph F prior to April 1, 2008, for the 2008 tax year and subsequent tax years, the percentage of just value of TIF exempt business equipment located in such a tax increment financing district that must be included in the annual determination of state valuation pursuant to paragraph A , subparagraph (1) or (2) is decreased, but not below zero, by a percentage amount equal to the municipal tax increment percentage for the tax increment financing district in which the TIF exempt business equipment is located. [PL 2007, c. 438, §23 (AMD).] [PL 2007, c. 438, §§22, 23 (AMD).]

4. Property tax rate. The following percentages of the value of exempt business equipment must be included in the total municipal valuation used to determine the municipal tax rate for 2008 and subsequent tax years: A. The applicable percentage specified in section 694, subsection 2, paragraph A for exempt business equipment for which the municipality is entitled to receive reimbursement under section 694, subsection 2, paragraph A ; [PL 2005, c. 623, §1 (NEW).] B. The applicable percentage calculated under section 694, subsection 2, paragraph B for exempt business equipment for which the municipality receives reimbursement under section 694, subsection 2, paragraph B ; and [PL 2005, c. 623, §1 (NEW).] C. The applicable percentage calculated under section 694, subsection 2, paragraph C for exempt business equipment for which the municipality receives reimbursement under section 694, subsection 2, paragraph C . [PL 2005, c. 623, §1 (NEW).] For purposes of this subsection, the value of exempt business equipment must be adjusted by the percentage of just value upon which the assessment of the total value of all assessed property in the municipality is based, as certified pursuant to section 383 . [PL 2007, c. 627, §24 (AMD).]
36 M.R.S. § 2523 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2523
36 §2523. Taxation of workers' compensation insurers
Status: in_force

1. Tax on insurance companies. Every insurance company or association which does business or collects premiums or assessments for workers' compensation insurance in this State shall, for the privilege of doing business in this State and in addition to any other taxes imposed for that privilege, pay a tax of 2% upon all gross direct premiums written, whether in cash or in notes absolutely payable on contracts written on risks located or resident in the State for workers' compensation insurance, less return premiums thereon and less all dividends paid to policyholders. The tax levied under this section is in lieu of the taxes levied under section 2513 , insofar as those taxes are based on workers' compensation insurance premiums. [PL 1985, c. 783, §14 (RPR).]

2. Returns. Insurance companies and associations shall file a return, as prescribed by the assessor, under section 2521‑A for the tax levied by this section. [PL 2025, c. 113, Pt. C, §1 (AMD).]

3. Fund. Taxes collected under this section shall be paid forthwith by the State Tax Assessor to the General Fund. [PL 1983, c. 479, §3 (NEW).]
36 M.R.S. § 6257 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6257
36 §6257. Payment of amount equivalent to deferred taxes by the State
Status: in_force

1. Payment of deferred taxes. Within 30 days of the receipt of information from a municipal tax collector concerning the amount of deferred property taxes in the respective municipality, the State Tax Assessor shall certify that amount to the Treasurer of State who shall make payment to the municipality on or before the 15th day of the following month. Payments made for deferred property taxes in the unorganized territory must be made to the Unorganized Territory Education and Services Fund established in section 1605 . [PL 2021, c. 483, Pt. AA, §14 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

1-A. Prorated payment of deferred taxes. [PL 2021, c. 483, Pt. AA, §14 (RP); PL 2021, c. 483, Pt. AA, §21 (AFF).]

1-B. Reimbursement to taxpayers. [PL 2021, c. 483, Pt. AA, §14 (RP); PL 2021, c. 483, Pt. AA, §21 (AFF).]

2. Accounts maintained. The bureau shall maintain accounts for each deferred property. [PL 2021, c. 483, Pt. AA, §14 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]
36 M.R.S. § 1140-C — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1140-C
36 §1140-C. Information bulletin
Status: in_force

The State Tax Assessor shall create an information bulletin regarding provisions of the current use laws that apply to working waterfront lands and that include any changes made to the current use laws after December 31, 2023. The assessor shall post the bulletin on the bureau's publicly accessible website and shall make it available to municipal assessors and to members of the public engaged in commercial fishing activities. [PL 2023, c. 671, §7 (NEW).]
36 M.R.S. § 2893 — ME Code / Title 36 / Part 4 / Chapter 377 / Section 2893
36 §2893. Return and payment of tax; application of revenues
Status: in_force

1. Return required in state fiscal year 2003-04. For the tax due for state fiscal year 2003-04, a person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section. [PL 2003, c. 513, Pt. H, §1 (NEW).]

2. Return required in state fiscal years beginning on or after July 1, 2004. For tax due for state fiscal years beginning on or after July 1, 2004, a person subject to the tax imposed by section 2892 shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay one half of the total tax due by November 15th of the state fiscal year for which the tax is being imposed and one half of the total tax due by May 15th of the state fiscal year for which the tax is being imposed. [PL 2009, c. 571, Pt. VV, §1 (AMD).]

2-A. Return required in state fiscal year beginning July 1, 2024. For tax due for the state fiscal year beginning July 1, 2024, a person subject to the tax imposed by section 2892 shall submit to the assessor a return on a form prescribed by the assessor and pay: A. An amount equal to 2.23% of the hospital's net operating revenue as identified in the hospital's audited financial statement for the hospital's fiscal year that ended during calendar year 2020 multiplied by one-half on or before November 15, 2024; [PL 2023, c. 643, Pt. JJ, §5 (NEW).] B. For an acute care hospital or a rehabilitation hospital, an amount equal to 3.25% of the hospital's net operating revenue as identified in the hospital's audited financial statement for the hospital's fiscal year that ended during calendar year 2022 multiplied by one-half on or before May 15, 2025; and [PL 2025, c. 2, Pt. II, §4 (AMD).] C. For a facility licensed as a psychiatric hospital by the Department of Health and Human Services pursuant to Title 22, section 1817, except the Riverview Psychiatric Center and the Dorothea Dix Psychiatric Center, an amount equal to 3.25% of the hospital's net operating revenue as identified in the hospital's audited financial statement for the hospital's fiscal year that ended during calendar year 2022 multiplied by one-half. [PL 2025, c. 388, Pt. II, §2 (AMD); PL 2025, c. 388, Pt. II, §6 (AFF).] [PL 2025, c. 388, Pt. II, §2 (AMD); PL 2025, c. 388, Pt. II, §6 (AFF).]

3. Application of revenues. All revenues received in each fiscal year that result from the tax pursuant to this chapter from hospitals net of refunds must be credited to the Medical Care - Payments to Providers Other Special Revenue Funds account in the Department of Health and Human Services to be used for MaineCare hospital payments. [PL 2023, c. 643, Pt. JJ, §6 (RPR).]
36 M.R.S. § 7121 — ME Code / Title 36 / Part 10 / Chapter 921 / Section 7121
36 §7121. Short title
Status: in_force

This chapter may be known and cited as the "Uniform Sales and Use Tax Administration Act." [PL 2001, c. 496, §1 (NEW).]
36 M.R.S. § 2852 — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2852
36 §2852. Findings
Status: in_force

The Legislature makes the following findings. [PL 1981, c. 711, §10 (NEW).]

1. Mineral resources fundamental. Mineral resources are fundamental to modern civilization. [PL 1981, c. 711, §10 (NEW).]

2. Mineral resources as economic wealth. Mineral resources have historically been a primary source of economic wealth, are valuable and, once removed, are forever lost as an economic asset to the State. [PL 1981, c. 711, §10 (NEW).]

3. Development of mineral resources. Development of this country's mineral resources has involved only a small portion of its land area and may be expected to involve a similarly small portion of the land area of Maine. [PL 1981, c. 711, §10 (NEW).]

4. Excise tax. The tax established by this chapter is not a property tax. It is an excise tax imposed on those engaged in and enjoying the privilege of conducting mining in the State. [PL 1981, c. 711, §10 (NEW).]

5. Creation of additional costs to government by mining. The activity of mining may create additional costs to the State and its political subdivisions for government services, such as environmental monitoring and education and for highways, sewers, schools and other improvements which are necessary to accommodate the development of a mining industry. [PL 1981, c. 711, §10 (NEW).]

6. Effect of mining on environment and other qualities. The activity of mining may have permanent and often damaging effects on the environment and recreational and aesthetic qualities of the State. These effects constitute a cost to the State. [PL 1981, c. 711, §10 (NEW).]

7. Quality of life. The activity of mining may significantly alter the quality of life in communities affected by mining. [PL 1981, c. 711, §10 (NEW).]

8. Size of mining operation. As the size of a mining operation increases, the cost to the State and its political subdivisions may increase, as do the effects on the environment. As the size of a mining operation increases, the mining company benefits from economies of scale in the mining operation. [PL 1981, c. 711, §10 (NEW).]

9. Long-term and short-term economic costs. The State and its political subdivisions incur long-term and short-term economic costs as a result of mining. A fund, in which is deposited a portion of the excise tax revenues, assures that money will be available for long-term and short-term costs associated with social, educational, environmental and economic impacts of mining. [PL 1981, c. 711, §10 (NEW).]

10. Impact of mining tax laws on mining industry. Mining tax laws may have a significant impact on the profitability of mining and the industry's ability to enter into and sustain production. [PL 1981, c. 711, §10 (NEW).]
36 M.R.S. § 2521-E — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2521-E
36 §2521-E. Interest on overpayment
Status: in_force

1. General. Interest at the rate determined pursuant to section 186 must be paid on any refund of an overpayment of the tax imposed by this chapter from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later. [PL 2017, c. 375, Pt. B, §1 (NEW).]

2. Date of return or payment. For purposes of this section: A. A return that is filed before the last day prescribed for the filing of a return is deemed to be filed on that last day, determined without regard to any extension of time granted the taxpayer; and [PL 2017, c. 375, Pt. B, §1 (NEW).] B. A tax that is paid by the taxpayer before the last day prescribed for its payment or paid by the taxpayer as estimated tax for a taxable year is deemed to have been paid on the last day prescribed for its payment. [PL 2017, c. 375, Pt. B, §1 (NEW).] [PL 2017, c. 375, Pt. B, §1 (NEW).]

3. Exceptions. Notwithstanding subsection 1 , interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the last date prescribed, or permitted by extension of time, for filing the return of that tax or within 60 days after the date the return requesting a refund of the overpayment was filed, whichever is later. [PL 2017, c. 375, Pt. B, §1 (NEW).]
36 M.R.S. § 3922 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3922
36 §3922. Compensation and expenses
Status: in_force

The compensation and expenses of the members of the board and its employees may be agreed upon among the members and the personal representative and if they cannot agree shall be fixed by the Probate Court of the state determined by the board to be the domicile of the decedent. The amounts so agreed upon or fixed shall be deemed an administration expense and shall be payable by the personal representative. [PL 1983, c. 480, Pt. A, §61 (AMD).]
36 M.R.S. § 5128 — ME Code / Title 36 / Part 8 / Chapter 805 / Section 5128
36 §5128. Dual residence; reduction of tax
Status: in_force

If the taxpayer is regarded as a resident of both this State and another jurisdiction for purposes of personal income taxation, the assessor shall reduce the tax on that portion of the taxpayer's income which is subjected to tax in both jurisdictions solely by virtue of dual residence, provided that the other taxing jurisdiction allows a similar reduction. The reduction shall be in an amount equal to that portion of the lower of the 2 taxes applicable to the income taxed twice which the tax imposed by this State bears to the combined taxes of the 2 jurisdictions on the income taxed twice. [PL 1979, c. 541, Pt. A, §232 (AMD).]
36 M.R.S. § 3917 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3917
36 §3917. Determination of domicile
Status: in_force

The board shall, by majority vote, determine the domicile of the decedent at the time of the decedent's death. This determination is final for purposes of imposing and collecting death taxes but for no other purpose. [RR 2025, c. 1, Pt. F, §6 (COR).]
36 M.R.S. § 558-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 558-A
36 §558-A. Liability for failure to pay prorated property taxes
Status: in_force

1. Civil action authorized. If after a real estate closing in which the parties have prorated property taxes pursuant to section 558 , any party knowingly fails to pay that party's share of the taxes, which results in a lien being filed, any other party to the transaction who pays the taxes that are owed by the delinquent party may recover in a civil action from the delinquent party the amount of unpaid taxes, costs incurred in releasing the lien and reasonable attorney's fees. [PL 2007, c. 687, §1 (NEW).]

2. Effect on credit rating. If a party prevails in an action filed under subsection 1 and a record of a lien in that party's name has been placed in that party's file with a consumer reporting agency, that lien must be considered inaccurate information under 15 United States Code, Section 1681i if the party requesting relief submits a copy of the court judgment and proof of payment of the lien to the consumer reporting agency. [PL 2013, c. 588, Pt. C, §19 (AMD).]
36 M.R.S. § 903 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 903
36 §903. Defendant estopped to deny title; exceptions
Status: in_force

In all civil actions to enforce the collection of a tax on real estate, if it appears that on April 1st of the year for which such tax was assessed the record title to the real estate listed was in the name of the defendant, the tax collector may not deny the defendant's title to that real estate. If any owner of real estate who has conveyed the same real estate forthwith files a copy of the description as given in the defendant's deed with the date of the conveyance and the name and last known address of the defendant's grantee in the registry of deeds where such deed should be recorded, the defendant is free from any liability under this section. [PL 2025, c. 113, Pt. D, §47 (AMD).]
36 M.R.S. § 2011 — ME Code / Title 36 / Part 3 / Chapter 221 / Section 2011
36 §2011. Overpayment; refunds
Status: in_force

If the State Tax Assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax under this Part has been paid more than once or has been erroneously or illegally collected or computed, the assessor shall certify to the State Controller the amount paid in excess of that legally due. That amount must be credited by the assessor on any taxes then due from the taxpayer and the balance refunded to the taxpayer or the taxpayer's successor in interest, but no such credit or refund may be allowed unless within 3 years from the date of overpayment either a written petition stating the grounds upon which the refund or credit is claimed is filed with the assessor or the overpayment is discovered on audit. Interest at the rate determined pursuant to section 186 must be paid on any balance refunded pursuant to this chapter from the date the return listing the overpayment was filed or the date the payment was made, whichever is later, except that no interest may be paid with respect to the refunds provided by section 2013 and, in cases of excessive or erroneous collections, interest must be paid in accordance with section 1814, subsection 3 . At the election of the assessor, unless the taxpayer specifically requests a cash refund, the refund may be credited to the taxpayer's sales and use tax account, but, in the case of a credit no further interest may accrue from the date of that election. The taxpayer may not apply for a refund of any amount assessed when administrative and judicial review under section 151 has been completed. [PL 2005, c. 218, §29 (AMD).]

A taxpayer making an application for a refund or credit of erroneously or illegally collected sales tax paid by the taxpayer to the retailer must submit an affidavit as prescribed by the assessor stating in part that the refund or credit has not been and will not be requested from the retailer. [PL 2017, c. 257, §1 (NEW); PL 2017, c. 257, §6 (AFF).]

A taxpayer dissatisfied with the decision of the assessor, upon a written request for refund filed under this section may request reconsideration and appeal from the reconsideration in the same manner and under the same conditions as in the case of assessments made under chapter 7 . The decision of the assessor upon a written request for refund becomes final as to law and fact in the same manner and under the same conditions as in the case of assessments made under chapter 7 . [PL 2013, c. 331, Pt. C, §10 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
36 M.R.S. § 6220 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6220
36 §6220. Coordination required
Status: in_force

The bureau shall seek the advice and cooperation of the Department of Health and Human Services; advocates for elderly and low-income individuals; and other interested agencies and organizations in developing the application form and instruction booklet for the Maine Residents Property Tax Program and the outreach plan required by section 6219 . [PL 2011, c. 657, Pt. BB, §15 (AMD).]