36 M.R.S. § 683 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 683
36 §683. Exemption of homesteads
Status: in_force

1. Exemption amount. Except for assessments for special benefits, the just value of $10,000 of the homestead of a permanent resident of this State who has owned a homestead in this State for the preceding 12 months is exempt from taxation. Notwithstanding this subsection, a permanent resident of this State who loses ownership of a homestead in this State due to a tax lien foreclosure and subsequently regains ownership of the homestead from the municipality that foreclosed on the tax lien is deemed to have continuously owned the homestead and may not be determined ineligible for the exemption provided in this section due to the ownership of the homestead by the municipality. In determining the local assessed value of the exemption, the assessor shall multiply the amount of the exemption by the ratio of current just value upon which the assessment is based as furnished in the assessor's annual return pursuant to section 383 . If the title to the homestead is held by the applicant jointly or in common with others, the exemption may not exceed $10,000 of the just value of the homestead, but may be apportioned among the owners who reside on the property to the extent of their respective interests. A municipality responsible for administering the homestead exemption has no obligation to create separate accounts for each partial interest in a homestead owned jointly or in common. A. [PL 2005, c. 2, Pt. F, §1 (RP); PL 2005, c. 2, Pt. F, §5 (AFF).] B. [PL 2005, c. 2, Pt. F, §1 (RP); PL 2005, c. 2, Pt. F, §5 (AFF).] C. [PL 2005, c. 2, Pt. F, §1 (RP); PL 2005, c. 2, Pt. F, §5 (AFF).] [PL 2017, c. 478, §1 (AMD).]

1-A. Local assessed value of the exemption. [PL 2005, c. 2, Pt. F, §2 (RP); PL 2005, c. 2, Pt. F, §5 (AFF).]

1-B. Additional exemption. A homestead eligible for an exemption under subsection 1 is eligible for an additional exemption of $5,000 of the just value of the homestead for property tax years beginning on April 1, 2016, $10,000 of the just value of the homestead for property tax years beginning on April 1, 2017, April 1, 2018 and April 1, 2019 and $15,000 of the just value of the homestead for property tax years beginning on or after April 1, 2020. [PL 2019, c. 343, Pt. H, §2 (AMD).]

2. Exemption in addition to other exemptions. The exemption provided in this subchapter is in addition to the exemptions provided in sections 653 and 654‑A . [PL 2013, c. 416, §3 (AMD).]

3. Effect on state valuation. For property tax years beginning before April 1, 2018, 50% of the just value of all the homestead exemptions under this subchapter must be included in the annual determination of state valuation under sections 208 and 305 . For property tax years beginning on April 1, 2018 and April 1, 2019, 62.5% of the just value of all the homestead exemptions under this subchapter must be included in the annual determination of state valuation under sections 208 and 305. For property tax years beginning on April 1, 2020 and April 1, 2021, 70% of the just value of all the homestead exemptions under this subchapter must be included in the annual determination of state valuation under sections 208 and 305 . For property tax years beginning on or after April 1, 2022, a percentage of the just value of all the homestead exemptions under this subchapter must be included in the annual determination of state valuation under sections 208 and 305 . The percentage for each property tax year is the same as the percentage of state reimbursement for that property tax year under section 685, subsection 2 . [PL 2021, c. 398, Pt. PPPP, §1 (AMD).]

4. Property tax rate. For property tax years beginning before April 1, 2018, 50% of the just value of all the homestead exemptions under this subchapter must be included in the total municipal valuation used to determine the municipal tax rate. For property tax years beginning on April 1, 2018 and April 1, 2019, 62.5% of the just value of all the homestead exemptions under this subchapter must be included in the total municipal valuation used to determine the municipal tax rate. For property tax years beginning on April 1, 2020 and April 1, 2021, 70% of the just value of all the homestead exemptions under this subchapter must be included in the total municipal valuation used to determine the municipal tax rate. For property tax years beginning on or after April 1, 2022, a percentage of the just value of all the homestead exemptions under this subchapter must be included in the total municipal valuation used to determine the municipal tax rate. The percentage for each property tax year is the same as the percentage of state reimbursement for that property tax year under section 685, subsection 2 . The municipal tax rate as finally determined may be applied to only the taxable portion of each homestead qualified for that tax year. [PL 2021, c. 398, Pt. PPPP, §2 (AMD).]

5. Determination of exemption for cooperative housing corporation. A cooperative housing corporation may apply for an exemption under this subchapter to be applied against the valuation of property of the corporation that is occupied by qualifying shareholders. The application must include a list of all qualifying shareholders and must be updated annually to reflect changes in the ownership and residency of qualifying shareholders. The exemption is equal to the amounts specified in subsections 1 and 1‑B multiplied by the number of units in the cooperative property occupied by qualifying shareholders. A cooperative housing corporation that receives an exemption pursuant to this section shall apportion the property tax reduction resulting from the exemption among the qualifying shareholders on a per unit basis. Any supplemental assessment resulting from disqualification for exemption must be applied in the same manner against the qualifying shareholders for whom the disqualification applies. [PL 2015, c. 267, Pt. J, §3 (AMD).]
36 M.R.S. § 5217-E — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5217-E
36 §5217-E. Student Loan Repayment Tax Credit
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Accredited community college, college or university" means an institution of higher education that is accredited by a regional accrediting association or by one of the specialized accrediting agencies recognized by the United States Secretary of Education. [PL 2021, c. 635, Pt. H, §15 (NEW).] B. “Earned income” has the same meaning as in the Code, Section 32(c)(2). [PL 2021, c. 635, Pt. H, §15 (NEW).] C. "Employer" has the same meaning as the term "employing unit," as defined in Title 26, section 1043, subsection 10 . [PL 2021, c. 635, Pt. H, §15 (NEW).] D. "Financial aid package" means financial aid obtained by a student for attendance at an accredited community college, college or university for an associate, bachelor's or graduate degree obtained by the student from an accredited community college, college or university after December 31, 2007. "Financial aid package" may include private loans or less than the full amount of loans under federal programs, depending on the practices of the accredited community college, college or university. [PL 2021, c. 635, Pt. H, §15 (NEW).] E. "Qualified individual" means an individual, including the spouse filing a joint return under section 5221 with the individual, who is eligible for the credit provided in this section. An individual is eligible for the credit if the individual: (1) Obtained an associate, bachelor's or graduate degree from an accredited community college, college or university after December 31, 2007; (2) During the taxable year was a resident individual as defined in section 5102, subsection 5 ; and (3) During the taxable year had earned income of at least the state minimum wage, as set out in Title 26, section 664, subsection 1 , as adjusted for cost-of-living increases, as determined on January 1st of the taxable year, multiplied by 936 hours. The assessor may adopt rules reducing this amount if a portion of the taxable year falls within a disaster period. Rules adopted pursuant to this subparagraph are routine technical rules pursuant to Title 5, chapter 375, subchapter 2‑A . [PL 2021, c. 635, Pt. H, §15 (NEW).] F. "Regional accrediting association" means a regional accrediting association that is either: (1) One of the United States accrediting associations or commissions that comprise the Council of Regional Accrediting Commissions or successor organization; or (2) An accrediting association, commission or government entity not in the United States that is equivalent to an association or commission referred to in subparagraph (1) that is a reliable authority on the quality of the education or training provided by the institutions of higher education it accredits or charters and that applies standards substantially equivalent to those utilized by one of the United States accrediting associations or commissions that comprise the Council of Regional Accrediting Commissions or successor organization. [PL 2021, c. 635, Pt. H, §15 (NEW).] [PL 2021, c. 635, Pt. H, §15 (NEW).]

2. Credit allowed. For taxable years beginning on or after January 1, 2022, a qualified individual is allowed a refundable credit against the tax imposed by this Part in accordance with the provisions of this section. The credit, with respect to a qualified individual, is equal to the amount of loan payments made directly by the taxpayer to the lender during the taxable year plus the amount of any carryover allowed in accordance with paragraph C , up to a maximum of $2,500. The credit is created to implement the Job Creation Through Educational Opportunity Program established under Title 20‑A, chapter 428‑C . A. A qualified individual may claim a credit under this section based on loan payments made directly by the taxpayer to a relevant lender or lenders only with respect to loans that are part of the qualified individual's financial aid package and only with respect to loan payment amounts paid directly by the taxpayer during that part of the taxable year that the qualified individual was a resident individual. Refinanced loans or consolidated loans that are part of the qualified individual's financial aid package are eligible for the credit under this section if the refinanced loans or consolidated loans remain separate from other debt, but only in proportion to the portion of the loan payments that are otherwise eligible under this section. [PL 2021, c. 635, Pt. H, §15 (NEW).] B. Loans obtained from a person related to the qualified individual or from any person by reason of a loan under any qualified employer plan or under a contract referred to in the Code, Section 72(p)(5) do not qualify for the credit under this section. For purposes of this paragraph, a person is considered related to the qualified individual if that person meets the criteria listed in the Code, Section 267(b) or Section 707(b)(1). As used in this paragraph, "qualified employer plan" has the same meaning as in the Code, Section 72(p)(4). [PL 2021, c. 635, Pt. H, §15 (NEW).] C. For taxable years beginning on or after January 1, 2022 and before January 1, 2027, a qualified individual with unused carryover credits pursuant to section 5217‑D, subsection 2, paragraph A from the credit for educational opportunity generated in the 10 years from January 1, 2012 to December 31, 2021 may carry over and apply to the credit amount allowed pursuant to this section the portion, as reduced from year to year, of any unused credits. [PL 2021, c. 635, Pt. H, §15 (NEW).] D. A qualified individual may only receive a credit otherwise allowed pursuant to this section up to a total lifetime credit cap amount of $25,000. [PL 2021, c. 635, Pt. H, §15 (NEW).] E. With respect to a qualified individual who received a credit pursuant to section 5217‑D that reduced the qualified individual's tax liability or resulted in a refundable credit, to the extent the credit is based on loans included in the financial aid package acquired to obtain a bachelor's degree or associate degree in science, technology, engineering or mathematics in any taxable year beginning on or after January 1, 2019 and before January 1, 2022, the maximum credit allowed under this section is $3,500 for the qualified individual's taxable year beginning in either 2022 or 2023, whichever taxable year is elected by the qualified individual. Any credit amount allowed in excess of $2,500 as a result of this paragraph is not applied against the lifetime credit cap under paragraph D . [PL 2021, c. 635, Pt. H, §15 (NEW).] [PL 2021, c. 635, Pt. H, §15 (NEW).]
36 M.R.S. § 4312-C — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4312-C
36 §4312-C. Wild Blueberry Commission of Maine
Status: in_force

1. Commission established as a public instrumentality. The Wild Blueberry Commission of Maine, as established by Title 5, section 12004‑H, subsection 13‑A and referred to in this section as the "commission," is established as a public body corporate and politic and an incorporated public instrumentality of the State. The exercise of powers conferred by this chapter is held to be the performance of essential government functions. A. Employees of the commission may not be construed to be state employees for any purpose, including the state civil service provisions of Title 5, Par t 2 and Title 5, chapter 372 . [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF).] B. The commission may not be construed to be a state agency for any purpose, including the budget, accounts and control, auditing, purchasing or other provisions of Title 5, Par t 4. [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF).] C. Notwithstanding paragraphs A and B : (1) Employees of the commission may be state employees for the purposes of the state retirement provisions of Title 5, Part 20 and the state employee health insurance program under Title 5, chapter 13, subchapter II ; (2) For the purposes of the Maine Tort Claims Act, the commission is a governmental entity and its employees and members are employees as those terms are defined in Title 14, section 8102 ; (3) Funds received by the commission pursuant to this chapter must be allocated to the commission by the Legislature in accordance with Title 5, section 1673 ; and (4) All meetings and records of the commission are subject to the provisions of Title 1, chapter 13, subchapter I , except that by majority vote of those members present, records and meetings of the commission may 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 wild blueberry industry of the State or segments of that industry. The Commissioner of Agriculture, Conservation and Forestry and those members of the Legislature appointed to serve on the joint standing committee of the Legislature having jurisdiction over agricultural, conservation and forestry matters have access to all material designated confidential by the commission. [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF); PL 2011, c. 657, Pt. W, §6 (REV).] D. An employee of the commission who leaves commission employment may not be a paid lobbyist as defined by Title 3, section 312‑A, subsection 10 for a wild blueberry business for a period of one year after leaving commission employment. [PL 2019, c. 186, §2 (NEW).] [PL 2019, c. 186, §2 (AMD).]

2. Appointment. Appointments to the commission are made by the Commissioner of Agriculture, Conservation and Forestry. The commissioner shall call for and consider nominations for grower representative appointments to the commission from the wild blueberry grower community in the State. The commissioner shall call for nominations by January 15th of any year in which a grower representative term will expire and shall announce the call for nominations at a statewide agricultural trade show held in Augusta in January. [PL 2019, c. 186, §3 (AMD).]

3. Membership. The commission consists of 10 members who are active in and representative of the wild blueberry industry, appointed by the Commissioner of Agriculture, Conservation and Forestry. A. Five members must be grower representatives. For the purposes of this section, "grower representative" means a person, firm, partnership, association or corporation engaged in the growing of wild blueberries in the State, including but not limited to those who engage in organic growing, other integrated crop management growing, fresh pack sales, wild blueberry business cooperative activities and wild blueberry value-added production and those representing a federally recognized Indian nation, tribe or band in the State. "Grower representative" does not include a processor representative. Grower representative members must be selected to represent grower representatives who pay both the processor and grower portions of the wild blueberry tax under this chapter and grower representatives who pay only the grower portion of the wild blueberry tax under this chapter. [PL 2019, c. 186, §4 (NEW).] B. Five members must be processor representatives. For purposes of this section, "processor representative" means a person, firm, partnership, association or corporation that processes 1,000,000 pounds or more of wild blueberries grown in the State in a calendar year. [PL 2019, c. 186, §4 (NEW).] [PL 2019, c. 186, §4 (RPR).]

4. Term. Members are appointed to staggered 4-year terms so that the terms of at least 2 but not more than 3 members expire on August 31st of every year. If the Commissioner of Agriculture, Conservation and Forestry fails to make an appointment prior to the expiration of a member's term, that member continues to serve until the commissioner makes an appointment for the remainder of that term. If a vacancy occurs prior to the expiration of a specified term, the Commissioner of Agriculture, Conservation and Forestry shall appoint an individual to serve only the remainder of that term. [PL 2019, c. 186, §5 (AMD).]

5. Organization. Members of the commission shall elect annually by majority vote one member of the commission to serve as chair and one member to serve as vice-chair. The commission may appoint by majority vote an executive director who is the commission's chief administrator and such personnel as the commission considers necessary to administer policies and programs established by the commission. The executive director and other staff serve at the pleasure of the commission. The salaries paid to the executive director and other staff of the commission are fixed by the commission. The executive director and other staff are not subject to the personnel laws of the State. [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF).]

6. Compensation of commissioners. Members of the commission are entitled to compensation in accordance with Title 5, chapter 379 . [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF).]

7. Function of commission. It is the responsibility of the commission to utilize and allocate such funds as may be available from the funds collected under section 4307 . The commission may make contracts or enter into contracts with any local, state, federal or private agency, department, firm, corporation or association as may be necessary to carry out the purposes of this chapter. [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF).]

8. Debt. A debt or obligation incurred by the commission is not a debt or obligation of the State. [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF).]

9. Books and records. The commission shall keep books, records and accounts of all its activities, which must be open to inspection and audit by the State at all times. An independent certified public accountant shall conduct an annual audit of the financial records of the commission and report the results of the audit to the commission, the Commissioner of Agriculture, Conservation and Forestry, the Treasurer of State and the Legislature. [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF); PL 2011, c. 657, Pt. W, §6 (REV).]

10. Funding. The commission may receive and expend funds from any source, public or private, that it determines necessary to carry out its purposes. [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF).]

11. Appropriation and use of money received. The commission may accept grants or contributions of money or other things of value from any source, public or private. Those grants or other contributions must be held by the commission and used to carry out the purposes of this chapter, subject to any condition under which the grant or contribution was accepted by the commission. [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF).]

12. Bylaws. The commission may adopt bylaws to govern its functions. [PL 1997, c. 511, §21 (NEW); PL 1997, c. 511, §25 (AFF).]
36 M.R.S. § 177 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 177
36 §177. Trust fund status of certain collections
Status: in_force

1. Generally. All sales and use taxes collected by a person pursuant to Part 3 , all taxes collected by a person under color of Part 3 that have not been properly returned or credited to the persons from whom they were collected, all taxes collected by or imposed on a person pursuant to chapter 451 or 459 , all fees collected pursuant to chapter 719 and all taxes collected by a person pursuant to chapter 827 constitute a special fund in trust for the State Tax Assessor. The liability for the taxes or fees and the interest or penalty on taxes or fees is enforceable by assessment and collection, in the manner prescribed in this Part, against the person and against any officer, director, member, agent or employee of that person who, in that capacity, is responsible for the control or management of the funds or finances of that person or is responsible for the payment of that person's taxes. An assessment against a responsible individual pursuant to this section must be made within 6 years from the date on which the return on which the taxes were required to be reported was filed. An assessment pursuant to this section may be made at any time with respect to a time period for which a return has become due but has not been filed. [PL 1999, c. 708, §9 (AMD).]

2. Responsible individual. Each person required to collect taxes that are designated by subsection 1 as trust funds shall inform the State Tax Assessor, at the time an audit of that person's trust fund obligation is performed by the assessor, of the name and position of each individual who generally is responsible for the control or management of that person's funds or finances and, if different, each individual who is specifically responsible for the collection and paying over of those trust funds. [PL 2019, c. 607, Pt. D, §1 (AMD).]

3. Notice to segregate. Whenever the State Tax Assessor finds that the payment of the trust funds established under subsection 1 will be jeopardized by delay, neglect or misappropriation or whenever any person fails to make payment of taxes or file returns as required by Part 3 , or by chapter 451 , 459 or 827 , the assessor may direct that person to segregate the trust funds from and not to commingle them with any other funds or assets of that person. All taxes that are collected after receipt of the notice of the segregation requirement must be paid on account to the assessor until the taxes are due. The assessor shall establish in the segregation notice the manner in which the taxes are to be paid. The segregation requirement remains in effect until a notice of cancellation is given by the assessor. [PL 2007, c. 438, §8 (AMD).]

4. Revocation for nonsegregation. If any person who is a retailer under Part 3 or a fuel supplier, retailer, distributor or importer subject to Part 5 fails to make the required payments on account to the State Tax Assessor, the assessor may revoke any registration certificate that has been issued to that person. The revocation is reviewable in accordance with section 151 . [PL 2003, c. 705, §2 (AMD).]

5. Stay of running of period of limitation. The running of the period of limitation for assessment of trust fund taxes against a responsible officer, director, member, agent or employee of a person that has collected those taxes is stayed for the period of time, plus 120 days, during which an assessment against that person is subject to administrative or judicial review. [PL 1999, c. 414, §8 (AMD).]

6. Sale or cessation of business; purchaser liable for tax. If a person liable for any trust fund taxes incurred in the course of operating a business sells the business or stock of goods or quits the business, the person shall make a final return and payment within 15 days after the date of selling or quitting the business. The successor, successors or assignees, if any, shall withhold a sufficient amount of the purchase money to cover the amount of those taxes, along with applicable interest and penalties, until such time as the former owner produces a receipt from the State Tax Assessor showing that the taxes have been paid, or a certificate from the assessor stating that no trust fund taxes, interest or penalties are due. The liability of a purchaser is limited to the amount of the purchase price. A purchaser who fails to withhold a sufficient amount of the purchase price is jointly and severally liable for the payment of the taxes, penalties and interest accrued and unpaid on account of the operation of the business by the former owner, owners or assignors and the assessor may make an assessment against the purchaser at any time within 6 years from the date of the sale, transfer or assignment. [PL 2001, c. 583, §7 (AMD).]
36 M.R.S. § 849 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 849
36 §849. -- judgment and execution
Status: in_force

Claims for abatement on several parcels of real estate may be embraced in one appeal, but judgment shall be rendered and execution shall issue for the amount of taxes due on each separate parcel. [PL 1977, c. 509, §23 (RPR).]

The lien created by statute on real estate to secure the payment of taxes shall be continued for 60 days after the rendition of judgment, and may be enforced by sale of said real estate on execution, in the same manner as attachable real estate may be sold under Title 14, section 2201 , and with the same right of redemption. [PL 1977, c. 509, §23 (RPR).]
36 M.R.S. § 601 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 601
36 §601. Personal property; defined
Status: in_force

Personal property for the purposes of taxation includes all tangible goods and chattels wheresoever they are and all vessels, at home or abroad.
36 M.R.S. § 151-D — ME Code / Title 36 / Part 1 / Chapter 7 / Section 151-D
36 §151-D. Maine Board of Tax Appeals
Status: in_force

1. Board established. The Maine Board of Tax Appeals, established in Title 5, section 12004‑B, subsection 10 , is established as an independent board within the Department of Administrative and Financial Services and is not subject to the supervision or control of the bureau. The purpose of the board is to provide taxpayers with a fair system of resolving controversies with the bureau and to ensure due process. [PL 2011, c. 694, §6 (NEW).]

2. Members; appointment. The board consists of 3 members appointed by the Governor, subject to review by the joint standing committee of the Legislature having jurisdiction over taxation matters and confirmation by the Legislature. No more than 2 members of the board may be members of the same political party. The Governor shall designate one board member to serve as chair. The Governor may remove any member of the board for cause. [PL 2011, c. 694, §6 (NEW).]

3. Qualifications. The members of the board must be residents of this State and must be selected on the basis of their knowledge of and experience in taxation. A member of the board may not hold any elective office or any public office involving assessment of taxes or administration of any of the tax laws of this State. At least one member must be an attorney. No more than 2 members may be attorneys. [PL 2011, c. 694, §6 (NEW).]

4. Terms. Members of the board are appointed for terms of 3 years. A member may not serve more than 2 consecutive terms, plus any initial term of less than 3 years. A vacancy must be filled by the Governor for the unexpired term subject to review by the joint standing committee of the Legislature having jurisdiction over taxation matters and confirmation by the Legislature during the next legislative session. [PL 2011, c. 694, §6 (NEW).]

5. Quorum. Two members of the board constitute a quorum. A vacancy in the board does not impair the power of the remaining members to exercise all the powers of the board. [PL 2011, c. 694, §6 (NEW).]

6. Compensation. A member of the board is entitled to a per diem of $100. Board members receive reimbursement for their actual, necessary cash expenses while on official business of the board. [PL 2011, c. 694, §6 (NEW).]

7. Powers and duties. The board has all powers as are necessary to carry out its functions. The board may be represented by legal counsel. The board may delegate any duties as necessary. [PL 2011, c. 694, §6 (NEW).]

8. Appeals office. The board shall establish and maintain an office, referred to in this section as "the appeals office," in the City of Augusta to assist the board in carrying out the purposes of this section. The board may meet and conduct business at any place within the State. [PL 2011, c. 694, §6 (NEW).]

9. Chief Appeals Officer; appeals office. The Commissioner of Administrative and Financial Services shall appoint the Chief Appeals Officer to assist the board and manage the appeals office. The Chief Appeals Officer must be a citizen of the United States and have substantial knowledge of tax law. The Chief Appeals Officer is an unclassified employee at salary range 33. The Chief Appeals Officer serves at the pleasure of the commissioner. The Chief Appeals Officer shall: A. Subject to policies and procedures established by the board, manage the work of the appeals office and hire personnel, including subordinate appeals officers and other professional, technical and support personnel; [PL 2011, c. 694, §6 (NEW).] B. Assist the board in the development and implementation of rules, policies and procedures to carry out the provisions of this section and section 151 and comply with all applicable laws; [PL 2011, c. 694, §6 (NEW).] C. Prepare a proposed biennial budget for the board, including supplemental budget requests as necessary, for submission to and approval by the Commissioner of Administrative and Financial Services; [PL 2011, c. 694, §6 (NEW).] D. Attend all board meetings and maintain proper records of all transactions of the board; and [PL 2011, c. 694, §6 (NEW).] E. Perform other duties as the board and the Commissioner of Administrative and Financial Services may assign. [PL 2011, c. 694, §6 (NEW).] [PL 2011, c. 694, §6 (NEW).]

10. Appeals procedures. Appeals of tax matters arising under this chapter are conducted in accordance with this subsection. A. If requested by a petitioner within 20 days of filing a statement of appeal, the appeals office shall hold an appeals conference to receive additional information and to hear arguments regarding the protested assessment or determination. The board shall set a rate of no more than $150 as a processing fee for each petition that proceeds to an appeals conference. These fees must be credited to a special revenue account to be used to defray expenses in carrying out this section. Any balance of these fees in the special revenue account does not lapse but is carried forward as a continuing account to be expended for the same purposes in the following years. [PL 2013, c. 331, Pt. B, §1 (AMD).] B. The appeals office shall provide a petitioner with at least 10 working days' notice of the date, time and place of an appeals conference. The appeals conference may be held with fewer than 10 working days' notice if a mutually convenient date, time and place can be arranged. [PL 2011, c. 694, §6 (NEW).] C. An appeals officer shall preside over an appeals conference. The appeals officer has the authority to administer oaths, take testimony, hold hearings, summon witnesses and subpoena records, files and documents the appeals officer considers necessary for carrying out the responsibilities of the board. [PL 2011, c. 694, §6 (NEW).] D. If a petitioner does not timely request an appeals conference, the appeals officer shall determine the matter based on written submissions by the petitioner and the division within the bureau making the original determination. [PL 2013, c. 331, Pt. B, §2 (AMD).] E. Both a petitioner and the assessor may submit to the appeals officer, whether or not an appeals conference has been requested, written testimony in the form of an affidavit, documentary evidence and written legal argument and written factual argument. In addition, if an appeals conference is held, both the petitioner and the assessor may present oral testimony and oral legal argument. The appeals officer need not observe the rules of evidence observed by courts, but shall observe the rules of privilege recognized by law. If the appeals officer considers it appropriate, the appeals officer may encourage the petitioner and the assessor to resolve disputed issues through settlement or stipulation. The appeals officer may limit the issues to be heard or vary any procedure adopted for the conduct of the appeals conference if the parties agree to that limitation. [PL 2011, c. 694, §6 (NEW).] F. Except when otherwise provided by law, a petitioner has the burden of proving, by a preponderance of the evidence, that the assessor has erred in applying or interpreting the relevant law. [PL 2011, c. 694, §6 (NEW).] G. The appeals officer shall exercise independent judgment. The appeals officer may not have any ex parte communications with or on behalf of any party, including the petitioner, the assessor or any other employee of the Department of Administrative and Financial Services except those employees in the appeals office; however, the appeals officer may have ex parte communication limited to questions that involve ministerial or administrative matters that do not address the substance of the issues or position taken by the petitioner or the assessor. [PL 2011, c. 694, §6 (NEW).] H. The appeals officer shall prepare a recommended final decision on the appeal for consideration by the board based upon the evidence and argument presented to the appeals officer by parties to the proceeding. The decision must be in written form and must state findings of fact and conclusions of law. The appeals officer shall deliver copies of the recommended final decision to the board. [PL 2011, c. 694, §6 (NEW).] I. The board shall consider the recommended final decision on a timely basis. The board may not have any ex parte communication with or on behalf of any party, including the petitioner, the assessor or any other employee of the Department of Administrative and Financial Services except those employees in the appeals office; however, the board may have ex parte communication limited to questions that involve ministerial or administrative matters that do not address the substance of the issue or position taken by the petitioner or assessor. After considering the recommended final decision, the board may: (1) Adopt the recommended final decision as delivered by the appeals officer; (2) Modify the recommended final decision; (3) Send the recommended final decision back to the same appeals officer, if possible, for the taking of further evidence, for additional consideration of issues, for reconsideration of the application of law or rules or for such other proceedings or considerations as the board may specify; or (4) Reject the recommended final decision in whole or in part and decide the appeal itself on the basis of the existing record. A determination by the board is not an adjudicatory proceeding within the meaning of that term in the Maine Administrative Procedure Act. The decision, as adopted, modified or rejected by the board or appeals officer pursuant to this paragraph is the final administrative decision on the appeal and is subject to de novo review by the Superior Court. Either the taxpayer or the assessor may appeal the decision to the Superior Court and may raise on appeal in the Superior Court any facts, arguments or issues that relate to the final administrative decision, regardless of whether the facts, arguments or issues were raised during the proceeding being appealed, if the facts, arguments or issues are not barred by any other provision of law. The court shall make its own determination as to all questions of fact or law, regardless of whether the questions of fact or law were raised before the division within the bureau making the original determination or before the board. The burden of proof is on the taxpayer. A person who wishes to appeal a decision adopted under this paragraph to the Superior Court must file a petition for review within 60 days after receipt of the board’s decision. If a person does not file a request for review with the Superior Court within the time period specified in this paragraph, the decision becomes final and no further review is available. [PL 2011, c. 694, §6 (NEW).] Subject to any applicable requirements of the Maine Administrative Procedure Act, the board shall adopt rules to accomplish the purposes of this section. Those rules may define terms, prescribe forms and make suitable order of procedure to ensure the speedy, efficient, just and inexpensive disposition of all proceedings under this section. Rules adopted pursuant to this subsection are routine technical rules pursuant to Title 5, chapter 375, subchapter 2‑A . Beginning in 2014 and annually thereafter, the board shall prepare and submit a report by January 1st on the activities of the board to the Governor, the assessor and the joint standing committee of the Legislature having jurisdiction over taxation matters. [PL 2013, c. 331, Pt. B, §§1, 2 (AMD).]
36 M.R.S. § 7124 — ME Code / Title 36 / Part 10 / Chapter 921 / Section 7124
36 §7124. Authority to enter agreement
Status: in_force

The State Tax Assessor shall enter into the agreement on behalf of this State, subject to the provisions of section 7126 . The assessor is authorized to act jointly with other states that are members of the agreement to establish standards for certification of a certified service provider and certified automated system and to establish performance standards for multistate sellers. The assessor may take other actions reasonably required to implement the provisions of this chapter. Other actions authorized by this section include, but are not limited to, the adoption of rules and the joint procurement, with other member states, of goods and services in furtherance of the agreement. Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter II‑A . The assessor or the assessor's designee may represent this State before the other states that are signatories to the agreement. [PL 2001, c. 496, §1 (NEW).]
36 M.R.S. § 4362-A — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4362-A
36 §4362-A. Licenses
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

1. Generally. A distributor doing business in this State shall obtain a license from the assessor. A license must be obtained for each wholesale outlet maintained by the distributor. A distributor's license must be prominently displayed on the premises of the business covered by the license. A person required to be licensed as a distributor pursuant to this chapter must also be in compliance with Title 22, section 1580‑L . A distributor's license issued pursuant to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act. [PL 2019, c. 379, Pt. B, §10 (AMD).]

2. Applications; forms. An application for a distributor's license must be made on a form prescribed and issued by the assessor. Licenses are issued in the form prescribed by the assessor and must contain the name and address of the licensed distributor, the address of the place of business and such other information as the assessor may require for the proper administration of this chapter. [PL 2007, c. 438, §89 (AMD).]

3. Expiration and reissuance. [PL 2019, c. 379, Pt. B, §11 (RP).]

4. (TEXT EFFECTIVE UNTIL 1/05/26) Penalties. The following penalties apply to violations of this section. A. A distributor who imports into this State any cigarettes without holding a distributor's license issued by the assessor pursuant to this section commits a civil violation for which a fine of not less than $250 and not more than $500 must be adjudged. [PL 2003, c. 452, Pt. U, §9 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] B. A distributor who violates paragraph A after having been previously adjudicated as violating paragraph A commits a civil violation for which a fine of not less than $500 and not more than $1,000 must be adjudged for each subsequent violation. [PL 2003, c. 452, Pt. U, §9 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] C. A distributor who sells at wholesale, offers for sale at wholesale or possesses with intent to sell at wholesale any cigarettes without holding a distributor's license issued by the assessor pursuant to this section commits a civil violation for which a fine of not less than $250 and not more than $500 must be adjudged. [PL 2003, c. 452, Pt. U, §9 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] D. A distributor who violates paragraph C after having been previously adjudicated as violating paragraph C commits a civil violation for which a fine of not less than $500 and not more than $1,000 must be adjudged for each subsequent violation. [PL 2003, c. 452, Pt. U, §9 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] [PL 2003, c. 452, Pt. U, §9 (RPR); PL 2003, c. 452, Pt. X, §2 (AFF).]

4. (TEXT EFFECTIVE 1/05/26) Penalties. The following penalties apply to violations of this section. A. A distributor who imports into this State any cigarettes without holding a distributor's license issued by the assessor pursuant to this section commits a civil violation for which a fine of not less than $500 and not more than $1,000 must be adjudged. [PL 2025, c. 367, §15 (AMD); PL 2025, c. 367, §20 (AFF).] B. A distributor who violates paragraph A after having been previously adjudicated as violating paragraph A commits a civil violation for which a fine of not less than $1,000 and not more than $2,000 must be adjudged for each subsequent violation. [PL 2025, c. 367, §15 (AMD); PL 2025, c. 367, §20 (AFF).] C. A distributor who sells at wholesale, offers for sale at wholesale or possesses with intent to sell at wholesale any cigarettes without holding a distributor's license issued by the assessor pursuant to this section commits a civil violation for which a fine of not less than $500 and not more than $1,000 must be adjudged. [PL 2025, c. 367, §15 (AMD); PL 2025, c. 367, §20 (AFF).] D. A distributor who violates paragraph C after having been previously adjudicated as violating paragraph C commits a civil violation for which a fine of not less than $1,000 and not more than $2,000 must be adjudged for each subsequent violation. [PL 2025, c. 367, §15 (AMD); PL 2025, c. 367, §20 (AFF).] [PL 2025, c. 367, §15 (AMD); PL 2025, c. 367, §20 (AFF).]

5. Surrender, revocation or suspension. When the business with respect to which a license was issued pursuant to this section is sold or ceases to do business in this State, the holder of the license shall immediately surrender it to the assessor. The assessor may revoke or suspend the license of a distributor for failure to comply with any provision of this chapter or if the distributor no longer imports or sells cigarettes. A license that has been revoked or suspended pursuant to this subsection must be immediately surrendered to the assessor. Any person aggrieved by a revocation or suspension may request reconsideration as provided in section 151 . [PL 2019, c. 379, Pt. B, §12 (AMD).]
36 M.R.S. § 5164 — ME Code / Title 36 / Part 8 / Chapter 811 / Section 5164
36 §5164. Fiduciary adjustment
Status: in_force

1. Fiduciary adjustment defined. The fiduciary adjustment is the net amount of the modifications described in section 5122 , including subsection 3 if the estate or trust is a beneficiary of another estate or trust, that relates to items of income or deduction of an estate or trust. The following items, to the extent that they were deducted in calculating federal taxable income, must be added back to the fiduciary adjustment: income taxes imposed by this State or any other taxing jurisdiction; the amount of the qualified business income deduction determined under the Code, Section 199A; and interest or expenses incurred in the production of income exempt from tax under this Part. Interest or expenses incurred in the production of income taxable under this Part but exempt from federal income tax must be subtracted from the fiduciary adjustment. [PL 2017, c. 474, Pt. C, §4 (AMD); PL 2017, c. 474, Pt. C, §9 (AFF).]

2. Shares of fiduciary adjustment. The respective shares of an estate or trust and its beneficiaries, including, solely for the purpose of this allocation, nonresident beneficiaries, in the fiduciary adjustment must be in proportion to their respective shares of federal distributable net income of the estate or trust. If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustment must be in proportion to the beneficiary's share of the estate or trust income for that year, under local law or the terms of the instrument, that is required to be distributed currently and any other amounts of such income distributed in that year. Any balance of the fiduciary adjustment must be allocated to the estate or trust. [PL 2021, c. 253, Pt. A, §3 (AMD).]

3. Alternate attribution of adjustment. The assessor may authorize, upon the taxpayer's written request, the use of other methods of determining to whom the items comprising the fiduciary adjustment are attributed, as may be appropriate and equitable. [PL 1995, c. 639, §18 (AMD).]
36 M.R.S. § 6752 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6752
36 §6752. Program established; declaration of public purpose
Status: in_force

The Maine Employment Tax Increment Financing Program is established to encourage the creation of net new quality jobs in this State, improve and broaden the tax base and improve the general economy of the State. The Legislature declares that the actions required to assist the implementation of development programs are a public purpose and that the execution and financing of these programs are a public purpose. [PL 1995, c. 669, §5 (NEW).]
36 M.R.S. § 5258 — ME Code / Title 36 / Part 8 / Chapter 829 / Section 5258
36 §5258. Adjustments
Status: in_force

In computing a taxpayer's taxable income for any taxable year under a method of accounting different from the method under which the taxpayer's taxable income for the previous year was computed, there shall be taken into account those adjustments which are determined, under regulations prescribed by the assessor, to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted. [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 384 — ME Code / Title 36 / Part 2 / Chapter 103 / Section 384
36 §384. Investigation of valuation; actions and prosecutions; reassessment orders; appeals
Status: in_force

The State Tax Assessor shall, at the State Tax Assessor's own instance or on complaint from another person, diligently investigate all cases of concealment of property from taxation, of undervaluation, of overvaluation, and of failure to assess property liable to taxation. The State Tax Assessor shall bring to the attention of assessors all such cases in their respective jurisdictions. The State Tax Assessor shall direct proceedings, actions and prosecutions to be instituted to enforce all laws relating to the assessment and taxation of property and to the liability of individuals, public officers and officers and agents of corporations for failure or negligence to comply with the laws governing the assessment or taxation of property, and the Attorney General and district attorneys, upon the written request of the State Tax Assessor, shall institute such legal proceedings as may be necessary to carry out this Title. The State Tax Assessor may order the reassessment of any or all real and personal property, or either, in any jurisdiction where in the State Tax Assessor's judgment such reassessment is advisable or necessary to the end that all classes of property in such jurisdiction are assessed in compliance with the law. Neglect or failure to comply with such orders on the part of any assessor or other official is deemed willful neglect of duty and the assessor or other official is subject to the penalties provided by law in such cases. If a satisfactory reassessment is not made by the assessors, then the State Tax Assessor may employ assistance from within or without the jurisdiction where such reassessment is to be made, and said jurisdiction bears all necessary expense incurred. Any person aggrieved because of such reassessment has the same right of petition and appeal as from the original assessment. The State may intervene in any action resulting from an order of the State Tax Assessor pursuant to this section. [PL 2019, c. 501, §17 (AMD).]
36 M.R.S. § 1138 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1138
36 §1138. Recapture penalty
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. The owner of land subject to this subchapter may at any time request withdrawal of any 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 2021, c. 630, Pt. C, §17 (AMD).]

2. Withdrawal of portion. In the case of withdrawal of a portion of the working waterfront land, the owner, as a condition of withdrawal, shall file with the assessor a schedule including the information required under section 1137, subsection 1 showing the area withdrawn and the area remaining under this subchapter. [PL 2021, c. 630, Pt. C, §17 (AMD).]

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, §17 (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 less prior to the date of withdrawal, the rate is 30%; and (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, §17 (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, §17 (AMD).]

4. Assessment and collection of penalties. The owner shall pay the penalties for withdrawal 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 . If the owner of the property subject to a penalty under this section is unable to pay the penalty assessed under this section, the owner may request and the assessor shall, at the request of the owner, permit a delay in payment of the penalty of up to 2 years. [PL 2023, c. 671, §5 (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 2007, c. 466, Pt. A, §58 (NEW).]

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, §17 (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 581 or section 1112‑C , the period of time that the land was taxed as working waterfront land under this subchapter is included for purposes of establishing the amount of the penalty. [PL 2021, c. 630, Pt. C, §17 (AMD).]

8. Report of penalty. Any municipality that receives a penalty for the withdrawal of land from taxation under this subchapter shall report to the State Tax Assessor the total amount received in that reporting year on the municipal valuation return form described in section 383 . [PL 2007, c. 466, Pt. A, §58 (NEW).]
36 M.R.S. § 4118 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4118
36 §4118. Civil action by State; bond
Status: in_force

Personal representatives are liable to the State on their administration bonds for all taxes assessable under this chapter and interest on those taxes. If no administration bond is otherwise required and except as otherwise provided in this section, the Probate Court, notwithstanding any provision of Title 18‑C , shall require a bond payable to the court sufficient to secure the payment of all estate taxes and interest conditioned in substance to pay all estate taxes due to the State from the estate of the deceased with interest thereon. A bond to secure the payment of estate taxes is not required when the Probate Court finds that any estate tax due and to become due the State is reasonably secured by the lien upon real estate as provided in this chapter or by any other adequate security. An action for the recovery of estate taxes and interest lies on either of the bonds. [PL 2017, c. 402, Pt. C, §105 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]
36 M.R.S. § 2524 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2524
36 §2524. Credit for employer-assisted day care
Status: in_force

1. Credit allowed. A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year equal to the lowest of: A. Five thousand dollars; [PL 1987, c. 343, §8 (NEW).] B. Twenty percent of the costs incurred by the taxpayer in providing day care service for children of employees of the taxpayer; or [PL 1987, c. 343, §8 (NEW).] C. One hundred dollars for each child of an employee of the taxpayer enrolled on a full-time basis, or each full-time equivalent, throughout the taxable year in day care service provided by the taxpayer or in the first year that the taxpayer provides day care services, for each child enrolled on a full-time basis, or each full-time equivalent, on the last day of the year. [PL 1987, c. 343, §8 (NEW).] [PL 1989, c. 502, Pt. B, §48 (AMD).]

2. Definitions. As used in this section, unless the context indicates otherwise, the following terms have the following meanings. A. "Employing unit" has the same meaning as in Title 26, section 1043 . [PL 1987, c. 343, §8 (NEW).] B. "Providing day care services" means expending funds to build, furnish, license, staff, operate or subsidize a day care center licensed by the Department of Health and Human Services to provide day care services to children of employees of the taxpayer at no profit to the taxpayer or to contract with a day care facility licensed by or registered with the department to provide day care services to children of the employees of the taxpayer. "Providing day care services" also includes the provision of day care resource and referral services to employees and the provision of vouchers by an employer to an employee for purposes of paying for day care services for children of the employee. [PL 1987, c. 343, §8 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).] C. "Quality child care services" has the meaning set forth in section 5219‑Q, subsection 1 . [PL 2001, c. 396, §25 (AMD).] [PL 2001, c. 396, §25 (AMD); PL 2003, c. 689, Pt. B, §6 (REV).]

3. Carryover; carry back. The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this section. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years or it may be carried back for a period not to exceed 3 years. [PL 1987, c. 343, §8 (NEW).]

4. Quality child care services. The credit allowed under subsection 1 doubles in amount if the day care service provided by the taxpayer constitutes quality child care services. [PL 2001, c. 358, Pt. D, §1 (AFF); PL 2001, c. 396, §26 (AMD).]

5. Application. Except for the unused credit carried over pursuant to subsection 3 , a tax credit is not allowed under this section for tax years beginning on or after January 1, 2016. [PL 2015, c. 390, §6 (NEW).]
36 M.R.S. § 1952-B — ME Code / Title 36 / Part 3 / Chapter 219 / Section 1952-B
36 §1952-B. Manufactured housing
Status: in_force

The tax imposed by this Part on the sale or use of manufactured housing, except when the dealer has collected the tax in full, must be paid by the purchaser to the State Tax Assessor. The assessor shall provide a tax receipt to the purchaser. Upon request by the municipal officials or the Maine Land Use Planning Commission, the receipt must be made available by the purchaser to certify that the tax has been paid, pursuant to Title 30‑A, section 4358, subsection 4 or Title 30‑A, section 7060, subsection 1, paragraph C . [PL 2005, c. 618, §4 (AMD); PL 2011, c. 682, §38 (REV).]

A valid bill of sale from a dealer showing that the tax has been collected in full serves to certify that the tax has been paid, pursuant to Title 30‑A, section 4358, subsection 4 , or Title 30‑A, section 7060, subsection 1, paragraph C , in lieu of a tax receipt provided by the assessor. [PL 2005, c. 618, §4 (AMD).]
36 M.R.S. § 194 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 194
36 §194. Data warehouse
Status: in_force

1. Information provided to State Tax Assessor; use and confidentiality of data. Notwithstanding any other provision of law, the Secretary of State and all executive branch departments, boards, commissions, divisions, authorities, districts or other executive branch agencies of the State shall annually provide to the State Tax Assessor, within 3 months of the request of the assessor, and in such form as the assessor may prescribe, electronic data that those entities possess unless such release is prohibited by federal law. Information provided to the assessor pursuant to this section must be treated as though it is tax return information that is subject to the confidentiality and disclosure provisions of section 191 and its disclosure is further restricted as requested by the agency providing the information and as agreed to by the Commissioner of Administrative and Financial Services. [PL 2009, c. 213, Pt. TTTT, §1 (NEW).]

2. Expense of creating and maintaining data warehouse; transfer of funds. The State Controller shall transfer from the General Fund an amount authorized by the assessor equal to the expenses incurred in creating and maintaining the data warehouse authorized by this section and in collecting the debts arising from the operation of the data warehouse. These expenses are limited to those resulting from 3rd-party contingency fee contracts for the services referenced in this section and include any associated expense charged by the Department of Administrative and Financial Services, Office of Information Technology for directly related services. The amount transferred must be deposited into a dedicated, nonlapsing account to be used solely for the purpose of creating and maintaining the data warehouse. Interest earned on balances in the account accrue to the account. [PL 2009, c. 213, Pt. TTTT, §1 (NEW).]

3. Report to Legislature. [PL 2017, c. 211, Pt. E, §2 (RP).]
36 M.R.S. § 6572 — ME Code / Title 36 / Part 9 / Chapter 914 / Section 6572
36 §6572. Administration
Status: in_force

The assessor shall administer the 2003 Maine Tax Amnesty Program. The amnesty program applies to tax liabilities delinquent as of August 31, 2003, including tax due for which a return has not been filed. A taxpayer may participate in the tax amnesty program whether or not the taxpayer is under audit and without regard to whether the amount due is subject to a pending administrative or judicial proceeding, except that this does not include pending criminal action or debts for which the State has secured a warrant or civil judgment in its favor in Superior Court. A taxpayer may participate in the tax amnesty program to the extent of the uncontested portion of an assessed liability. Participation in the program is conditioned upon the taxpayer's agreement to forgo the right to protest or pursue an administrative or judicial proceeding with regard to returns filed under the tax amnesty program or to claim any refund of money paid under the tax amnesty program. A taxpayer with a tax liability within the limitations of this chapter is absolved from criminal or civil prosecution or civil penalties plus 1/2 of the interest associated with any such liability except as otherwise provided in this chapter if the taxpayer: [PL 2003, c. 451, Pt. E, §9 (AMD).]

1. Return filed. Properly completes and files a 2003 amnesty tax return as described in section 6575 and as required by the assessor; [PL 2003, c. 20, Pt. AA, §4 (NEW).]

2. Tax and interest paid. Pays all tax and interest as determined on the 2003 amnesty tax return, described in section 6575 , before the end of the amnesty period; [PL 2003, c. 20, Pt. AA, §4 (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 2003, c. 20, Pt. AA, §4 (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 2003, c. 20, Pt. AA, §4 (NEW).]
36 M.R.S. § 5251-A — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5251-A
36 §5251-A. Fraudulent statement or failure to furnish statement
Status: in_force

A person who is required by section 5251 to furnish a statement to a payee and who willfully fails to furnish that statement at the time required by section 5251 , in the form and showing the information prescribed by the State Tax Assessor, or who willfully furnishes a false or fraudulent statement commits a civil violation for which a fine of $50 for each such failure must be imposed. [PL 2007, c. 437, §20 (NEW); PL 2007, c. 437, §22 (AFF).]
36 M.R.S. § 4112 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4112
36 §4112. Lien for taxes
Status: in_force

All property subject to taxes under this chapter, in whatever form of investment it may happen to be, is charged with a lien for all taxes, interest and penalties that are or may become due on that property. The lien does not attach to any property passing by right of survivorship to a surviving joint tenant who was the decedent's spouse on the decedent's date of death. The lien does not attach to any real or personal property after the property has been sold or disposed of for value by the personal representative, trustee or surviving joint tenant. Upon payment of those taxes, interest and penalties due under this chapter or upon determination that no tax is due, the assessor shall upon request execute a discharge of the tax lien for recording in the appropriate registry or registries of deeds. [PL 2013, c. 331, Pt. A, §3 (AMD); PL 2013, c. 331, Pt. A, §6 (AFF).]

A lien that attaches under this section is released 10 years after the decedent's date of death. [PL 2013, c. 331, Pt. A, §3 (NEW); PL 2013, c. 331, Pt. A, §6 (AFF).]
36 M.R.S. § 6251 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6251
36 §6251. Deferral of tax on homestead; joint election; age requirement; filing claim
Status: in_force

1. Filing claim. Subject to section 6252 , a taxpayer may apply to defer the property taxes on the taxpayer's homestead by filing a claim for deferral with the municipal assessor after January 1st but no later than April 1st of the first year in which deferral is claimed if: A. The taxpayer filing a claim is 65 years of age or older or is unable to be employed by reason of disability on April 1st of the year in which the claim is filed; [PL 2021, c. 483, Pt. AA, §6 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).] B. The taxpayer, if the sole owner of the property, has income, as defined in section 5219‑KK, subsection 1, paragraph D , of less than $40,000 for the calendar year immediately preceding the calendar year in which the claim is filed or, for applications filed after January 1, 2024, income of less than $80,000 for the calendar year immediately preceding the calendar year in which the claim is filed. In the case of property that is owned by more than one owner, all owners together have income, as defined in section 5219‑KK, subsection 1, paragraph D , of less than $40,000 for the calendar year immediately preceding the calendar year in which the claim is filed or, for applications filed after January 1, 2024, income of less than $80,000 for the calendar year immediately preceding the calendar year in which the claim is filed; [PL 2023, c. 523, Pt. A, §14 (RPR).] C. The taxpayer, if the sole owner of the property, has liquid assets of less than $50,000 or, for applications filed after January 1, 2024, less than $100,000. In the case of property that is owned by more than one owner, all the owners together have liquid assets of less than $75,000 or, for applications filed after January 1, 2024, less than $150,000; and [PL 2023, c. 523, Pt. A, §15 (RPR).] D. The taxpayer's homestead receives a homestead exemption under chapter 105, subchapter 4‑B . [PL 2021, c. 483, Pt. AA, §6 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).] The municipal assessor shall forward each claim filed under this subsection to the bureau within 30 days of receipt and the bureau shall determine if the property is eligible for deferral. Claims must be filed on a form approved by the State Tax Assessor and must include all information requested by the State Tax Assessor, including without limitation the taxpayer's and the taxpayer's direct heirs' contact information. Income and liquid assets of all individual owners of a homestead must be included in an application for deferral. [PL 2023, c. 523, Pt. A, §§14, 15 (AMD).]

2. Property tax deferral. If a taxpayer is determined to be eligible to defer property taxes for any year by filing a claim for deferral under subsection 1 , it has the effect of: A. Deferring the payment of the property taxes levied on the homestead for the municipal fiscal year beginning on or after April 1st of that year; [PL 1989, c. 534, Pt. C, §1 (NEW).] B. Continuing deferral of the payment by the taxpayer of any property taxes deferred under this chapter for previous years that have not become delinquent under section 6260 ; and [PL 1989, c. 534, Pt. C, §1 (NEW).] C. Continuing the deferral of the payment by the taxpayer of any future property taxes for as long as the provisions of section 6252 are met or the taxpayer withdraws from the deferral of future property taxes under this chapter by notifying the bureau as provided in section 6258 . [PL 2021, c. 483, Pt. AA, §6 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).] [PL 2021, c. 483, Pt. AA, §6 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

3. Guardian, conservator and agent compliance. If a guardian, conservator or agent under a power of attorney or pursuant to a protective arrangement or any other lawful order has been appointed for a taxpayer otherwise qualified to obtain deferral of taxes under this chapter, the guardian, conservator or agent may act for that taxpayer in complying with this chapter. [PL 2021, c. 483, Pt. AA, §6 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

4. Trustee compliance. A trustee of a revocable inter vivos trust, if that trust was created by a taxpayer who is both the trustor and a beneficiary and who is otherwise qualified to obtain a deferral of taxes under this chapter, may act for the taxpayer in complying with this chapter. [PL 2021, c. 483, Pt. AA, §6 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

5. Spouse not required to claim. [PL 2021, c. 483, Pt. AA, §6 (RP); PL 2021, c. 483, Pt. AA, §21 (AFF).]

6. Appeal. A taxpayer aggrieved by the denial of a claim for deferral of homestead property taxes or disqualification from deferral of homestead property taxes may file an appeal of the State Tax Assessor's determination, within 30 days of notification of denial or disqualification by the State Tax Assessor, with the State Board of Property Tax Review as provided in chapter 101, subchapter 2‑A . [PL 2021, c. 630, Pt. B, §6 (AMD).]
36 M.R.S. § 3921 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3921
36 §3921. Compromise by parties to arbitration agreement
Status: in_force

Nothing contained herein shall prevent at any time a written compromise, if otherwise lawful, by all parties to the agreement made pursuant to section 3914 , fixing the amounts to be accepted by this and any other state involved in full satisfaction of death taxes.
36 M.R.S. § 6210 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6210
36 §6210. Administration
Status: in_force

The State Tax Assessor shall make available suitable forms with instructions for claimants. The claim must be in the form prescribed by the assessor and must be signed by the claimant. [PL 2005, c. 218, §59 (AMD).]

The assessor shall include a checkoff to request an application for the Maine Residents Property Tax Program on the individual income tax form. The assessor shall also provide a paperless option for filing an application for the Maine Residents Property Tax Program. [PL 2005, c. 218, §59 (AMD).]
36 M.R.S. § 5219-G — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-G
36 §5219-G. Tax credits for partners, S corporation shareholders and beneficiaries of estates and trusts
Status: in_force

1. Tax credits for partners and S corporation shareholders. Each partner of a partnership or shareholder of an S corporation is allowed a credit against the tax imposed by this Part in an amount equal to the partner's or shareholder's pro rata share of the tax credits described in this chapter, except that in the case of credits attributable to a financial institution subject to tax under chapter 819 , the credits are allowable only against the tax imposed by that chapter. A partner's pro rata share must equal the partner's percentage interest in the taxable income or loss of the partnership for federal income tax purposes for the taxable year. The pro rata share of a shareholder of an S corporation must equal the shareholder's percentage share of stock of the S corporation as of the end of the taxable year. [PL 1999, c. 708, §46 (AMD).]

2. Tax credits for beneficiaries of estates and trusts. Each beneficiary of an estate or trust is allowed a credit against the tax imposed by this Part in an amount equal to the beneficiary's pro rata share of the tax credits described in this chapter. A beneficiary's pro rata share must equal the beneficiary's share of federal distributable net income of the estate or trust. If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the applicable tax credits is in proportion to that beneficiary's share of the estate or trust income for that year, under local law or the terms of the instrument, which is required to be distributed currently, and any other amounts of income distributed in that year. Any balance of the applicable credits is allocated to the estate or trust. [PL 1999, c. 521, Pt. B, §8 (NEW); PL 1999, c. 521, Pt. B, §11 (AFF).]
36 M.R.S. § 2022 — ME Code / Title 36 / Part 3 / Chapter 221 / Section 2022
36 §2022. Refund of sales and use tax on purchases of qualifying retail lease or rental property
Status: in_force

1. Definitions. For purposes of this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Qualified lessor" means a person who: (1) Paid Maine sales or use tax on the purchase of qualifying lease or rental property on or after January 1, 2023 and before January 1, 2025; and (2) Collected and remitted Maine sales or use tax on the lease or rental of qualifying lease or rental property on or after January 1, 2025. [PL 2023, c. 643, Pt. H, §28 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §27 (NEW); PL 2023, c. 673, §28 (AFF).] B. "Qualifying lease or rental property" means tangible personal property: (1) Upon the purchase of which a qualified lessor paid Maine sales or use tax on or after January 1, 2023 and before January 1, 2025; and (2) That was part of a taxable lease or rental transaction on or after January 1, 2025 for which the qualified lessor of the property collected and remitted Maine sales or use tax to the State. [PL 2023, c. 643, Pt. H, §28 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §27 (NEW); PL 2023, c. 673, §28 (AFF).] [PL 2023, c. 643, Pt. H, §28 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §27 (NEW); PL 2023, c. 673, §28 (AFF).]

2. Refund authorized. The State Tax Assessor shall refund the tax imposed pursuant to this Part and paid by a qualified lessor on the purchase of qualifying lease or rental property on or after January 1, 2023 and before January 1, 2025. The amount of the refund for qualifying lease or rental property is limited to the Maine sales or use tax collected and remitted to the State by the qualified lessor on qualifying lease or rental property on or after January 1, 2025 and before January 1, 2027. [PL 2023, c. 643, Pt. H, §28 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §27 (NEW); PL 2023, c. 673, §28 (AFF).]

3. Procedure and limitation. A qualified lessor may request a refund on qualifying lease or rental property by submitting a claim for refund on a form prescribed by the assessor. In order to qualify for a refund under this section, a qualified lessor must file one claim for all qualifying lease or rental property and must file the claim on or after January 1, 2027 and before March 31, 2027. [PL 2023, c. 643, Pt. H, §28 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §27 (NEW); PL 2023, c. 673, §28 (AFF).]

4. Audit. The assessor may audit a claim for refund filed under this section. If the assessor determines that the amount of refund is incorrect, the assessor may issue an assessment within 3 years from the date the claim was filed or at any time if a fraudulent claim was filed. The claimant may seek reconsideration of the assessment pursuant to section 151 . [PL 2023, c. 643, Pt. H, §28 (NEW); PL 2023, c. 643, Pt. H, §29 (AFF); PL 2023, c. 673, §27 (NEW); PL 2023, c. 673, §28 (AFF).]
36 M.R.S. § 5113 — ME Code / Title 36 / Part 8 / Chapter 803 / Section 5113
36 §5113. Surviving spouse
Status: in_force

A taxpayer who qualifies and files a federal income tax return utilizing the joint return tax rates as a surviving spouse may file in a similar manner with the State. [PL 1983, c. 571, §19 (RPR).]
36 M.R.S. § 6261 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6261
36 §6261. Election by spouse to continue tax deferral
Status: in_force

1. Continuation by spouse. When one of the circumstances listed in section 6259, subsections 1 to 3 occurs, the spouse who did not or was not eligible to file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim within the time and in the manner provided under section 6251 if: A. The spouse of the taxpayer is or will be 65 years of age or older not later than 6 months from the day the circumstance listed in section 6259, subsections 1 to 3 occurs; and [PL 1989, c. 534, Pt. C, §1 (NEW).] B. The property is the homestead of the spouse of the taxpayer and meets the requirements of section 6252, subsection 2 . [PL 1989, c. 534, Pt. C, §1 (NEW).] [PL 1989, c. 534, Pt. C, §1 (NEW).]

2. Continuation of deferral by spouse. A spouse who does not meet the age requirements of subsection 1, paragraph A or the disability requirement of section 6251, subsection 1, paragraph A , but is otherwise qualified to continue the property in its tax-deferred status under subsection 1 may continue the deferral of property taxes deferred for previous years by filing a claim within the time and in the manner provided under section 6251 . If a spouse eligible for and continuing the deferral of taxes previously deferred under this subsection becomes 65 years of age or meets the disability requirement of section 6251, subsection 1, paragraph A prior to April 1st of any year, the spouse may elect to continue the deferral of previous years' taxes deferred under this subsection and may elect to defer the current assessment year's taxes on the homestead by filing a claim within the time and in the manner provided under section 6251 . Thereafter, payment of the taxes levied on the homestead and deferred under this subsection and payment of taxes levied on the homestead in the current assessment year and in future years may be deferred in the manner provided in and subject to this chapter. [PL 2021, c. 483, Pt. AA, §16 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

3. Filing extension. Notwithstanding that section 6251 requires that a claim be filed no later than April 1st, if the bureau determines that good and sufficient cause exists for the failure of a spouse to file a claim under this section on or before April 1st, the claim may be filed within 90 days after notice of taxes due and payable under section 6260 is mailed or delivered by the department to the taxpayer or spouse. [PL 1989, c. 534, Pt. C, §1 (NEW).]
36 M.R.S. § 3203-C — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3203-C
36 §3203-C. Inventory tax
Status: in_force

On the date that any increase in the rate of tax imposed under this chapter takes effect, an inventory tax is imposed upon all distillates that are held in inventory by a supplier, wholesaler or retail dealer as of the end of the day prior to that date on which the tax imposed by section 3203, subsection 1‑B has been paid. The inventory tax is computed by multiplying the number of gallons of tax-paid fuel held in inventory by the difference between the tax rate already paid and the new tax rate. Suppliers, wholesalers and retail dealers that hold such tax-paid inventory shall make payment of the inventory tax on or before the 15th day of the next calendar month, accompanied by a form prescribed and furnished by the State Tax Assessor. In the event of a decrease in the tax rate, the supplier, wholesaler or retail dealer is entitled to a refund or credit, which must be claimed on a form designed and furnished by the assessor. [PL 2009, c. 652, Pt. B, §8 (AMD); PL 2009, c. 652, Pt. B, §9 (AFF).]
36 M.R.S. § 848-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 848-A
36 §848-A. Assessment ratio evidence
Status: in_force

Reports of assessment ratios contained in assessment ratio studies of the Bureau of Revenue Services are prima facie evidence of what the reported ratio is in fact, unless a party to proceedings related to a protested assessment establishes that the ratio was derived or established in a manner contrary to law or proves the existence of a different ratio. [PL 2001, c. 396, §19 (AMD).]

In any proceedings relating to a protested assessment, it is a sufficient defense of the assessment that it is accurate within reasonable limits of practicality, except when a proven deviation of 10% or more from the relevant assessment ratio of the municipality or primary assessing area exists. [PL 2001, c. 396, §19 (AMD).]
36 M.R.S. § 4718 — ME Code / Title 36 / Part 7 / Chapter 714 / Section 4718
36 §4718. Contributions; Mahogany Quahog Monitoring Fund
Status: in_force

The State Tax Assessor shall determine annually the total amount of tax revenue collected under this chapter. Until June 30, 2004, the State Tax Assessor shall deduct the cost of administering the mahogany quahog tax from those revenues and report the remainder to the Treasurer of State, who shall credit that amount to the Mahogany Quahog Monitoring Fund established in Title 12, section 6731‑A, subsection 5 , except that not more than $56,000 may be credited to the fund in any year. Until June 30, 2004, revenues collected that are in excess of $56,000 must be credited to the General Fund. [PL 2003, c. 593, §3 (AMD).]

Beginning July 1, 2004, the State Tax Assessor shall deduct the cost of administering the mahogany quahog tax from those revenues and report the remainder to the Treasurer of State, who shall credit 58% of that amount or $56,000, whichever is greater, to the Mahogany Quahog Monitoring Fund established in Title 12, section 6731‑A, subsection 5 and 42% or the remainder, as applicable, to the General Fund. [PL 2003, c. 593, §3 (NEW).]
36 M.R.S. § 5102 — ME Code / Title 36 / Part 8 / Chapter 801 / Section 5102
36 §5102. Definitions
Status: in_force

The following definitions shall apply throughout this Part, except as the context may otherwise require: [P&SL 1969, c. 154, §F/§1 (NEW).]

1. Assessor. [PL 1979, c. 378, §35 (RP).]

1-A. Lobster boat operator. Any person licensed by the Department of Marine Resources to fish for, take or catch lobsters and who operates a boat for that purpose is a lobster boat operator. [PL 1975, c. 627, §1 (NEW).]

1-B. Affiliated group. "Affiliated group" means a group of 2 or more corporations in which more than 50% of the voting stock of each member corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member corporations. [PL 1983, c. 571, §13 (NEW).]

1-C. Maine adjusted gross income. "Maine adjusted gross income" has the following meanings. A. "Maine adjusted gross income" means, for a resident individual, the federal adjusted gross income of that individual, as modified by section 5122 . [PL 1985, c. 783, §17 (NEW).] B. "Maine adjusted gross income" means, for a nonresident individual, that part of the nonresident individual's federal adjusted gross income derived from sources within this State, as determined under section 5142 . [RR 2025, c. 1, Pt. F, §18 (COR).] [RR 2025, c. 1, Pt. F, §18 (COR).]

1-D. Laws of the United States. "Laws of the United States" means the Code, as defined in section 111, subsection 1‑A , and other provisions of the laws of the United States relating to federal income taxes as of the date specified in section 111, subsection 1‑A . [PL 1987, c. 504, §5 (NEW).]

2. Nonresident estate or trust. "Nonresident estate or trust" shall mean an estate or trust which is not a resident estate or trust. [P&SL 1969, c. 154, §F/§1 (NEW).]

3. Nonresident individual. "Nonresident individual" shall mean an individual who is not a resident individual. [PL 1973, c. 12, §1 (AMD).]

4. Resident estate or trust. "Resident estate or trust" shall mean: A. The estate of a decedent who at the decedent's death was domiciled in this State; [RR 2025, c. 1, Pt. F, §19 (COR).] B. A trust created by will of a decedent who at death was domiciled in this State; or [PL 2003, c. 618, Pt. B, §18 (AMD); PL 2003, c. 618, Pt. B, §20 (AFF).] C. A trust created by, or consisting of property of, a person domiciled in this State. [PL 2003, c. 618, Pt. B, §18 (AMD); PL 2003, c. 618, Pt. B, §20 (AFF).] D. [PL 2003, c. 618, Pt. B, §19 (RP); PL 2003, c. 618, Pt. B, §20 (AFF).] [RR 2025, c. 1, Pt. F, §19 (COR).]

5. Resident individual. "Resident individual" means an individual: A. Who is domiciled in Maine, unless: (1) The individual does not maintain a permanent place of abode in this State, maintains a permanent place of abode elsewhere and spends in the aggregate not more than 30 days of the taxable year in this State; or (2) Within any period of 548 consecutive days, the individual: (a) Is present in a foreign country or countries for at least 450 days; (b) Is not present in this State for more than 90 days; (c) Does not maintain a permanent place of abode in this State at which a minor child of the individual or the individual's spouse is present for more than 90 days, unless the individual and the individual's spouse are legally separated; and (d) During the nonresident portion of the taxable year with which, or within which, such period of 548 consecutive days begins and the nonresident portion of the taxable year with which, or within which, such period ends, is present in this State for a number of days that does not exceed an amount that bears the same ratio to 90 as the number of days contained in such portion of the taxable year bears to 548; or [PL 2005, c. 519, Pt. G, §1 (AMD); PL 2005, c. 519, Pt. G, §2 (AFF).] B. Who is not domiciled in Maine, but maintains a permanent place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State, unless the individual is in the Armed Forces of the United States. [PL 2005, c. 519, Pt. G, §1 (AMD); PL 2005, c. 519, Pt. G, §2 (AFF).] The geographic location of a political organization or political candidate that receives one or more contributions from the individual is not in and of itself determinative on the question of whether the individual is domiciled in Maine. The geographic location of a professional advisor retained by an individual or the geographic location of a financial institution with an active account or loan of an individual may not be used to determine whether or not an individual is domiciled in Maine. For purposes of this subsection, "professional advisor" includes, but is not limited to, a person that renders medical, financial, legal, accounting, insurance, fiduciary or investment services. Charitable contributions may not be used to determine whether or not an individual is domiciled in Maine. [PL 2011, c. 132, §1 (AMD).]

5-A. Tribal member residing on tribal land. "Tribal member residing on tribal land" means an individual who is a tribal member and: A. Who is domiciled on tribal land, unless: (1) The tribal member does not maintain a permanent place of abode on tribal land, maintains a permanent place of abode off of tribal land and spends in the aggregate not more than 30 days of the taxable year on tribal land; or (2) Within any period of 548 consecutive days, the tribal member: (a) Is present in a foreign country or countries for at least 450 days; (b) Is not present on tribal land for more than 90 days; (c) Does not maintain a permanent place of abode on tribal land at which a minor child of the tribal member or the tribal member's spouse is present for more than 90 days, unless the tribal member and the tribal member's spouse are legally separated; and (d) During the nonresident portion of the taxable year with which, or within which, such period of 548 consecutive days begins and the nonresident portion of the taxable year with which, or within which, such period ends, is present on tribal land for a number of days that does not exceed an amount that bears the same ratio to 90 as the number of days contained in such portion of the taxable year bears to 548; or [PL 2021, c. 681, Pt. G, §1 (NEW); PL 2021, c. 681, Pt. G, §6 (AFF).] B. Who is not domiciled on tribal land, but maintains a permanent place of abode on tribal land and spends in the aggregate more than 183 days of the taxable year on tribal land, unless the tribal member is in the Armed Forces of the United States. [PL 2021, c. 681, Pt. G, §1 (NEW); PL 2021, c. 681, Pt. G, §6 (AFF).] The geographic location of a political organization or political candidate that receives one or more contributions from the tribal member is not in and of itself determinative on the question of whether the tribal member is domiciled on tribal land. The geographic location of a professional advisor retained by a tribal member or the geographic location of a financial institution with an active account or loan of a tribal member may not be used to determine whether or not a tribal member is domiciled on tribal land. For purposes of this subsection, "professional advisor" includes, but is not limited to, a person that renders medical, financial, legal, accounting, insurance, fiduciary or investment services. Charitable contributions may not be used to determine whether or not a tribal member is domiciled on tribal land. [PL 2021, c. 681, Pt. G, §1 (NEW); PL 2021, c. 681, Pt. G, §6 (AFF).]

6. Corporation. "Corporation" means any business entity subject to income taxation as a corporation under the laws of the United States, except the following: A. A corporation that is subject to tax under chapter 357 or that would be subject to tax under chapter 357 if the insurance business conducted by such corporation were conducted in this State; [PL 1999, c. 708, §33 (NEW); PL 1999, c. 708, §51 (AFF).] B. A corporation subject to tax under section 5206 ; [PL 2007, c. 240, Pt. KKKK, §6 (AMD).] C. A business entity referred to in Title 24‑A, section 1157, subsection 5, paragraph B , subparagraph (1); or [PL 2007, c. 240, Pt. KKKK, §6 (AMD).] D. A person that is engaged solely in the business of reinsuring risks of one or more affiliated insurance companies that are not captive insurance companies formed or licensed under Title 24‑A, chapter 83 or under the laws of another state. "Insurance companies" means companies that are subject to tax under chapter 357 or that would be subject to tax under chapter 357 if the insurance business conducted by such companies were conducted in this State. [PL 2007, c. 240, Pt. KKKK, §6 (NEW).] For purposes of this subsection, a corporation described in paragraph A is an "insurance company," and a health maintenance organization to the extent operated under authority of a certificate issued by the Superintendent of Insurance pursuant to Title 24‑A, section 4204 is a "Maine health maintenance organization." Notwithstanding paragraph A , an insurance company is subject to the tax imposed by this Part with respect to income it receives from a Maine health maintenance organization, except where the Maine health maintenance organization is separately organized and subject to income taxation. The provisions of this Part pertaining to the taxation and reporting obligations of a unitary business, including section 5200 , section 5220, subsection 5 and section 5244 , apply to the income, factors and affiliations of an insurance company arising from a Maine health maintenance organization as though the Maine health maintenance organization were a separate corporation, but do not otherwise apply to such insurance company. "Corporation" does not include the Passamaquoddy Tribe, the Penobscot Nation, the Houlton Band of Maliseet Indians, the Mi'kmaq Nation or a corporation organized by the Passamaquoddy Tribe, the Penobscot Nation, the Houlton Band of Maliseet Indians or the Mi'kmaq Nation under Section 17 of the federal Indian Reorganization Act, 25 United States Code, Section 5124. [PL 2025, c. 470, Pt. E, §1 (AMD); PL 2025, c. 470, Pt. E, §2 (AFF).]

6-A. 80-20 corporation. [PL 1997, c. 24, Pt. C, §8 (RP); PL 1997, c. 24, Pt. C, §16 (AFF).]

6-B. Declared state disaster or emergency. "Declared state disaster or emergency" has the same meaning as in Title 10, section 9902, subsection 1 . [PL 2011, c. 622, §4 (NEW); PL 2011, c. 622, §7 (AFF).]

6-C. Disaster period. "Disaster period" has the same meaning as in Title 10, section 9902, subsection 2 . [PL 2021, c. 181, Pt. D, §2 (AMD).]

7. Fiscal year. "Fiscal year" means an accounting period of 12 months ending on the last day of any month except December, or an accounting period of more or less than 12 months, which period is employed as the fiscal year of the taxpayer for the United States income tax purposes. [P&SL 1969, c. 154, §F/§1 (NEW).]

8. Maine net income. "Maine net income" means, for any taxable year for any corporate taxpayer, the taxable income of that taxpayer for that taxable year under the laws of the United States as modified by section 5200‑A and apportionable to this State under chapter 821 . With respect to a unitary business carried on by 2 or more members of an affiliated group, "Maine net income " means the taxable income of the unitary business under the laws of the United States as modified by section 5200‑A and apportionable to this State under chapter 821 . If a taxable corporation is an S corporation, "Maine net income" means the amount taxable at the federal level pursuant to the Code, Sections 1374 and 1375. [PL 2015, c. 300, Pt. A, §38 (AMD).]

8-A. Sternman. [PL 1983, c. 571, §15 (RP).]

8-B. Maine net income. [PL 1981, c. 704, §9 (RP).]

9. Tax or tax liability. [PL 1979, c. 378, §35 (RP).]

10. Taxable corporation. "Taxable corporation" means, for any taxable year, a corporation that has nexus with this State pursuant to section 5200‑B , including any corporation with income subject to federal tax under the Code, Section 1374 or 1375, and that has, at any time during that taxable year, realized Maine net income. [PL 2021, c. 181, Pt. E, §1 (AMD); PL 2021, c. 181, Pt. E, §4 (AFF).]

10-A. Unitary business. "Unitary business" means a business activity which is characterized by unity of ownership, functional integration, centralization of management and economies of scale. [PL 1983, c. 571, §17 (NEW).]

11. Other terms. Any other terms used in this Part have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless different meanings are clearly required. [PL 1987, c. 769, Pt. A, §157 (RPR).]
36 M.R.S. § 504 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 504
36 §504. Illegal assessment; recovery of tax
Status: in_force

If money not raised for a legal object is assessed with other moneys legally raised, the assessment is not void; nor does any error, mistake or omission by the assessors, tax collector or treasurer render it void; but any person paying such a tax may bring that person's action against the municipality in the Superior Court for the same county, and recover the sum not raised for a legal object, with 25% interest and costs, and any damages that the person has sustained by reason of mistakes, errors or omissions of such officers. [PL 2025, c. 113, Pt. D, §10 (AMD).]
36 M.R.S. § 184 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 184
36 §184. Criminal offenses
Status: in_force

1. Failure to collect, account for or pay over tax. A person who is required under this Title to collect, truthfully account for and pay over any tax imposed by this Title and who intentionally fails to collect or truthfully account for or pay over that tax at the time required by law or rule, in addition to any other penalties provided by law, commits a Class D crime. [PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]

2. Subsequent offense. [PL 2009, c. 361, §7 (RP).]

3. "Person" defined. For purposes of this section, the word "person" includes, in addition to its defined meaning in section 111, subsection 3 , an officer, director, member, agent or employee of another person who, in that capacity, is responsible for the control or management of the funds and finances of that person or is responsible for either the collection or payment of that retailer's taxes. [PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
36 M.R.S. § 175 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 175
36 §175. Applicants for license or renewal of license
Status: in_force

1. Information provided to State Tax Assessor. Every department, board, commission, division, authority, district or other agency of the State issuing or renewing a license or other certificate of authority to conduct a profession, trade or business shall annually, on or before April 1st, provide to the State Tax Assessor, in such form as the assessor may prescribe, a list of all licenses or certificates of authority issued or renewed by that agency during the preceding calendar year. The list provided to the State Tax Assessor must contain the name, address, Social Security or federal identification number of the licensees and such other identifying information as the State Tax Assessor may adopt by rule. Notwithstanding other provisions of law, all persons seeking a license or certificate of authority or a renewal shall provide and the responsible agency shall collect the information required by the State Tax Assessor under this section. Failure by persons to provide a licensing or certifying agency that information results in an automatic denial of any request for a license or certificate of authority or a renewal. [PL 1991, c. 820, §1 (AMD).]

2. Failure to file or pay taxes; determination to prevent renewal, reissuance or other extension of license or certificate. If the assessor determines that a person who holds a license or certificate of authority issued by this State to conduct a profession, trade or business has failed to file a return at the time required under this Title or to pay a tax liability due under this Title that has been demanded, other than taxes due pursuant to Part 2 , and the person continues to fail to file or pay after at least 2 specific written notices, each giving 30 days to respond, have been sent by first-class mail, then the assessor shall notify the person by certified mail or personal service that continued failure to file the required tax return or to pay the overdue tax liability may result in loss of the person's license or certificate of authority. If the person continues for a period in excess of 30 days from notice of possible denial of renewal or reissuance of a license or certificate of authority to fail to file or show reason why the person is not required to file or if the person continues not to pay, the assessor shall notify the person by certified mail or personal service of the assessor's determination to prevent renewal, reissuance or extension of the license or certificate of authority by the issuing agency. A review of this determination is available by requesting reconsideration as provided in section 151 . Either by failure to proceed to the next step of appeal or by exhaustion of the steps of appeal, the determination to prevent renewal or reissuance of the license or certificate of authority becomes final unless otherwise determined on appeal. In any event, the license or certificate of authority remains in effect until all appeals have been taken to their final conclusion. [PL 2013, c. 331, Pt. C, §5 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]

3. Refusal to renew, reissue or otherwise extend license or certificate. Notwithstanding any other provision of law, any issuing agency that is notified by the State Tax Assessor of the assessor's final determination to prevent renewal or reissuance of a license or certificate of authority under subsection 2 shall refuse to reissue, renew or otherwise extend the license or certificate of authority. Notwithstanding Title 5, sections 10003 and 10005 , an action by an issuing agency pursuant to this subsection is not subject to the requirements of Title 5, chapter 375, subchapters IV and VI , and no hearing by the issuing agency or in District Court is required. A refusal by an agency to reissue, renew or otherwise extend the license or certificate of authority is deemed a final determination within the meaning of Title 5, section 10002 . [PL 1991, c. 820, §3 (RPR); PL 1999, c. 547, Pt. B, §78 (AMD); PL 1999, c. 547, Pt. B, §80 (AFF).]

4. Subsequent reissuance, renewal or other extension of license or certificate. The agency may reissue, renew or otherwise extend the license or certificate of authority in accordance with the agency's statutes and rules after the agency receives a certificate issued by the State Tax Assessor that the person is in good standing with respect to all returns due or with respect to any tax due as of the date of issuance of the certificate. An agency may waive any applicable requirement for reissuance, renewal or other extension if it determines that the imposition of that requirement places an undue burden on the person and that a waiver of the requirement is consistent with the public interest. [PL 1991, c. 820, §4 (NEW).]

5. Financial institutions excluded. This section does not apply to any registration, permit, order or approval issued pursuant to Title 9‑B . [PL 1991, c. 820, §4 (NEW).]

6. Certificate of good standing. The assessor must issue a certificate of good standing to the person conditioned upon the person's agreement to complete obligations under this Title. If the person fails to complete obligations under this Title in accordance with that agreement, the assessor may notify the person and the issuing agency of the assessor's determination to revoke the license or certificate of authority. A review of this determination is available by requesting reconsideration as provided in section 151 . Either by failure to proceed to the next step of appeal or by exhaustion of the steps of appeal, the determination to revoke the license or certificate of authority becomes final unless otherwise determined on appeal. The issuing agency, on receipt of notice that the determination to revoke the license or certificate of authority has become final, shall revoke the license or certificate of authority within 30 days. The assessor and the licensee may agree to nonbinding mediation for an agreement to complete obligations under this Title. [PL 2013, c. 331, Pt. C, §6 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
36 M.R.S. § 5311 — ME Code / Title 36 / Part 8 / Chapter 835 / Section 5311
36 §5311. Collection procedures
Status: in_force

1. General. The tax imposed by this Part must be collected by the assessor, who may establish the mode or time for the collection of any amount due under this Part if not otherwise specified. The assessor shall, on request, give a receipt for any amount collected under this Part. The assessor may authorize incorporated banks or trust companies that are depositaries or fiscal agents of this State to receive and give a receipt for any tax imposed under this Part, in such manner, at such times and under such conditions as the assessor may prescribe; and the assessor shall prescribe the manner, times and conditions under which the receipt of tax by such banks and trust companies is to be treated as payment of tax to the assessor. [RR 2025, c. 1, Pt. F, §30 (COR).]

2. Notice and demand. [PL 1985, c. 691, §41 (RP).]

3. Cross-reference. [PL 2003, c. 588, §22 (RP).]

4. Naming of agent. [PL 2003, c. 588, §23 (RP).]
36 M.R.S. § 4379 — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4379
36 §4379. Administration; rules
Status: in_force

The administration of this chapter is vested in the State Tax Assessor. All forms necessary and proper for the enforcement of this chapter must be prescribed and furnished by the assessor. The assessor shall appoint any agents necessary for effecting the purpose of this chapter. The assessor may adopt rules to carry into effect this chapter. [PL 1997, c. 458, §21 (AMD).]
36 M.R.S. § 1504 — ME Code / Title 36 / Part 2 / Chapter 112 / Section 1504
36 §1504. Excise tax
Status: repealed

1. Payment schedule. The owner of a watercraft located in this State that is not exempt under subsection 4 shall pay an annual excise tax within 10 days of the first operation of the watercraft upon the waters of this State, or prior to obtaining a certificate of number pursuant to Title 12, section 13056 , or prior to July 1st, whichever event first occurs, based on the following schedules. A. The following tax is assessed based upon the overall length of the watercraft. Overall length of watercraft to nearest foot..............................................Length Tax Watercraft under 13 feet, all dories regardless of length and all canoes regardless of length..........................................$6 13 feet...........................................7 14 feet...........................................8 15 feet...........................................9 16 feet..........................................11 17 feet..........................................13 18 feet..........................................16 19 feet..........................................19 20 feet..........................................22 21 feet..........................................26 22 feet..........................................30 23 feet..........................................51 24 feet..........................................56 25 feet..........................................61 26 feet..........................................68 27 feet..........................................75 28 feet..........................................82 29 feet..........................................89 30 feet..........................................96 31 feet.........................................103 32 feet.........................................110 33 feet.........................................117 34 feet.........................................125 35 feet.........................................133 36 feet.........................................141 37 feet.........................................149 38 feet.........................................158 39 feet.........................................167 40 feet.........................................177 41 feet.........................................187 42 feet.........................................198 43 feet.........................................210 44 feet.........................................223 45 feet.........................................237 46 feet.........................................252 47 feet.........................................268 48 feet.........................................284 49 feet........................................301 50 feet........................................318 51 feet........................................335 52 feet........................................352 53 feet........................................370 54 feet........................................388 55 feet........................................406 56 feet........................................424 57 feet........................................442 58 feet........................................460 59 feet........................................478 60 feet.........................................496 61 feet........................................514 62 feet.........................................532 63 feet.........................................550 64 feet.........................................568 65 feet.........................................586 and over...................................plus $18 for each foot over 65 feet [PL 1987, c. 196, §6 (AMD).] B. In addition to the length tax, the owner of any watercraft, other than a canoe, with an overall length greater than 13 feet and less than 23 feet shall pay a tax on the total motor horsepower as shown on the watercraft's registration in accordance with the following schedule: (1) Horsepower of 20 or less...............$2 (2) Horsepower over 20 but not over 70.................................$5 (3) Horsepower over 70...................$12. [PL 1987, c. 196, §7 (AMD).] C. [PL 1983, c. 572, §9 (RP).] D. [PL 1983, c. 572, §9 (RP).] E. [PL 1983, c. 572, §9 (RP).] F. [PL 1983, c. 572, §9 (RP).] G. [PL 1983, c. 572, §9 (RP).] H. [PL 1983, c. 572, §9 (RP).] I. [PL 1983, c. 572, §9 (RP).] J. [PL 1983, c. 572, §9 (RP).] K. [PL 1983, c. 572, §9 (RP).] L. [PL 1983, c. 572, §9 (RP).] M. [PL 1983, c. 572, §9 (RP).] N. [PL 1983, c. 572, §9 (RP).] O. [PL 1983, c. 572, §9 (RP).] [PL 2011, c. 240, §15 (AMD).]

2. Reduction in tax. The amount of excise tax payable shall be reduced as follows. A. For any commercial vessel, the tax payable shall be 50% of the value due under subsection 1 . [PL 1983, c. 92, Pt. B, §9 (NEW).] B. For all other watercraft, the tax payable shall be reduced 20% when the watercraft is over 10 years of age and shall be reduced 40% when the watercraft is over 20 years of age. [PL 1983, c. 92, Pt. B, §9 (NEW).] C. Any depreciation allowed under this subsection may not reduce the total tax below $12. [PL 1983, c. 572, §§10, 12 (NEW).] D. The tax payable for a watercraft registered to a new owner after September 1st of any year is 50% of the amount due under subsection 1 . [PL 1997, c. 668, §21 (AMD).] [PL 1997, c. 668, §21 (AMD).]

3. Payment of tax. The excise tax shall be paid as follows. A. If the watercraft is owned by an individual resident of this State, the excise tax shall be paid to the municipality where the owner resides. The excise tax for watercraft owned by residents of Indian reservations shall be paid to the tribal clerks. [PL 1983, c. 92, Pt. B, §9 (NEW).] B. If the watercraft is owned by an individual who is a nonresident of this State or by a partnership or corporation, domestic or foreign, the excise tax shall be paid to the municipality where the watercraft is principally moored, docked or located or has its established base of operations. [PL 1983, c. 92, Pt. B, §9 (NEW).] C. The State Tax Assessor shall determine a vessel's established base of operation if 2 or more municipalities disagree over which taxing jurisdiction has the right to tax a particular vessel. The State Tax Assessor's decision shall be final. [PL 1985, c. 726, §4 (AMD).] D. Beginning April 1, 1984, upon payment of the excise tax, the municipality shall certify on forms provided by the Department of Inland Fisheries and Wildlife that the excise tax has been paid. The municipality may withhold certification that the excise tax has been paid until all outstanding taxes due under this chapter for the current year have been paid. [PL 1999, c. 304, §1 (AMD).] [PL 1999, c. 304, §1 (AMD).]

4. Exemptions. The following shall be exempt from the tax imposed by this section: A. Lifeboats or life rafts customarily carried or required to be carried by a watercraft for purposes of rescuing the occupants of the watercraft in case of danger; [PL 1983, c. 92, Pt. B, §9 (NEW).] B. Watercraft held by registered retailers as demonstrators or stock-in-trade; [PL 1983, c. 862, §84 (AMD).] C. Watercraft which were exempt from taxation under Title 36, chapter 105 on April 1, 1983; [PL 1983, c. 92, Pt. B, §9 (NEW).] D. Commercial vessels without an established base of operations in this State and all other watercraft which are not within this State more than 75 days during the year; and [PL 1983, c. 92, Pt. B, §9 (NEW).] E. Watercraft 20 feet or less in length that are not required to be registered under Title 12, section 13056 . [PL 2003, c. 414, Pt. B, §57 (AMD); PL 2003, c. 614, §9 (AFF).] [PL 2003, c. 414, Pt. B, §57 (AMD); PL 2003, c. 614, §9 (AFF).]

5. Credits. Any owner who has paid the excise tax for a watercraft which is subsequently totally lost by fire, theft or accident in the same year, shall be entitled to a pro rata credit for the tax previously paid in that period for any one watercraft toward the tax for any number of watercraft. A. The credit shall be allowed in any place in which the excise tax is payable. [PL 1983, c. 92, Pt. B, §9 (NEW).] B. No portion of any excise tax once paid may be repaid to any person by reason of the loss of a watercraft. [PL 1983, c. 92, Pt. B, §9 (NEW).] C. For purposes of this subsection, the term "owner" includes the surviving spouse. [PL 1983, c. 92, Pt. B, §9 (NEW).] [PL 1983, c. 92, Pt. B, §9 (NEW).]

5-A. Credit for transfer. An owner who has paid the excise tax for a watercraft that is transferred in the same tax year is entitled to a credit to the maximum amount of the tax previously paid in that year for any number of watercraft, regardless of the number of transfers that may be required of the owner in the same tax year. The credit must be allowed in any place in which the excise tax is payable. [PL 2025, c. 113, Pt. D, §77 (AMD).]

6. Watercraft not required to register. [PL 1983, c. 632, Pt. A, §9 (RP).]

6-A. Improper levy of tax. If a municipality or watercraft owner believes the excise tax has been improperly levied under the authority of this section, the municipality or watercraft owner may request a determination of this question by the State Tax Assessor. The State Tax Assessor's determination is binding on all parties. Any party may seek review of the determination in accordance with the Maine Rules of Civil Procedure, Rule 80B. [PL 1985, c. 726, §5 (NEW).]

7. Evidence of tax payment. Each watercraft, required to pay the excise tax established by this chapter but not required to be registered under Title 12, section 13056 , must display a current excise tax decal as directed by the commissioner. A current excise tax decal must be issued by the municipal tax collector or tribal clerk upon the payment of all excise taxes due under this chapter. The commissioner shall make excise tax decals available at cost to municipalities and Indian reservations. For watercraft required to be registered under Title 12, section 13056 , the registration sticker is considered evidence of tax payment. [PL 2003, c. 414, Pt. B, §58 (AMD); PL 2003, c. 614, §9 (AFF).]

7-A. Interest on delinquent taxes. Any tax assessed under this chapter which is not paid when due shall accrue interest at the rate set for municipal property taxes for the year during which the excise tax is due. [PL 1985, c. 726, §7 (NEW).]

8. Lien. If the tax imposed by this chapter is not paid when due, the tax collector may file in the office of the registry of deeds of the county where the owner of the watercraft resides or in the case of a nonresident owner or partnership or corporation, either domestic or foreign, where the watercraft is principally moored, docked or located or has its established base of operations, or in the office in which a security or financial statement or notice with respect to personal property would be filed, a notice of lien specifying the amount of the tax, addition to tax, penalty and interest due, the name and last known address of the taxpayer liable for the amount and the fact that the tax collector has complied with this chapter in the assessment of the tax. From the time of the filing, the amount set forth in the certificate constitutes a lien upon all property of the taxpayer in the county then owned by the taxpayer or thereafter acquired by the taxpayer in the period before the expiration of the lien. In the case of any prior mortgage on any real or personal property so written as to secure a present debt and also future advances by the mortgagee to the mortgagor, the lien, as provided in this subsection, when notice of the lien has been filed in the proper office, is subject to the prior mortgage, unless the assessor also notifies the mortgagee of the recording of the lien in writing, in which case any indebtedness thereafter created from the mortgagor to the mortgagee is junior to the lien provided in this subsection. The lien provided in this subsection has the same force, effect and priority as a judgment lien and continues for 5 years from the date of recording, unless sooner released or otherwise discharged. The lien may, within the 5-year period or within 5 years from the date of the last extension of the lien in the manner provided in this section, be extended by filing for record in the appropriate office a copy of the notice and from the time of that filing the lien is extended for 5 years, unless sooner released or otherwise discharged. [PL 2025, c. 113, Pt. D, §78 (AMD).]

9. Enforcement. General enforcement provisions are as follows. A. Beginning March 1, 1984, payment of the excise tax and accrued interest, where applicable, is a prerequisite for obtaining a certificate of number of a watercraft under Title 12, section 13056 , and no registration may be renewed until all excise taxes and accrued interest, where applicable, with respect to the watercraft have been paid in accordance with this chapter. [PL 2003, c. 414, Pt. B, §59 (AMD); PL 2003, c. 614, §9 (AFF).] B. The provisions of chapters 7 and 835 shall apply with like effect to collecting the tax and enforcing this chapter in the unorganized territory. [PL 1985, c. 726, §8 (AMD).] C. [PL 1985, c. 726, §8 (RP).] D. Any person leasing, selling or otherwise providing for consideration storage, mooring or docking spaces for 10 or more consecutive days during the period from April 15th of any year and April 15th of the next year to watercraft not registered in the State shall maintain a list of all such watercraft. The list must contain, with respect to each watercraft: (1) The name of the vessel; (2) The name and address of the owner of the watercraft; (3) The state of registration or port of hail; (4) The approximate length of the vessel; and (5) The type of vessel. A person required by this section to maintain a list of watercraft must retain the list for 3 years and must make the list available for inspection during normal business hours by law enforcement officers and by municipal officials. [PL 2017, c. 211, Pt. A, §13 (AMD).] E. Upon receipt from the United States Coast Guard of a list of watercraft that have valid marine documents as a watercraft of the United States, and that are moored in this State or owned by State residents, the State Tax Assessor shall send a copy of this list to the tax collector of each municipality. [PL 1987, c. 196, §9 (NEW).] [PL 2017, c. 211, Pt. A, §13 (AMD).]

10. Reimbursement. [PL 1983, c. 632, Pt. A, §16 (RP).] 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. § 3918 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3918
36 §3918. Majority vote
Status: in_force

Except as provided in section 3916 in respect of the issuance of subpoenas, all questions arising in the course of the proceedings shall be determined by majority vote of the board.
36 M.R.S. § 192 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 192
36 §192. Miscellaneous
Status: in_force

1. Expenses. The reasonable and necessary traveling expenses of the State Tax Assessor and of the State Tax Assessor's employees while actually engaged in the performance of their duties, certified upon vouchers approved by the State Tax Assessor, must be paid by the Treasurer of State upon warrant of the State Controller. [RR 2025, c. 1, Pt. F, §1 (COR).]

2. Facsimile signature. A facsimile of the written signature of the State Tax Assessor imprinted by or at the State Tax Assessor's direction has the same validity as the State Tax Assessor's written signature. [PL 2019, c. 401, Pt. A, §1 (AMD).]

3. Small payments. No payment of less than $1 may be made pursuant to this Title, except in the case of an overpayment of tax when a specific written request is made by the taxpayer. [PL 1981, c. 364, §19 (NEW).]
36 M.R.S. § 1759 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1759
36 §1759. Bonds
Status: in_force

Either as a condition for issuance or subsequent to the issuance of a registration certificate under section 1754‑B or 1756 , the State Tax Assessor may require from a taxpayer a bond written by a surety company qualified to do business in this State, in an amount and upon conditions to be determined by the assessor. In lieu of a bond the assessor may accept a deposit of money or securities in an amount and of a kind acceptable to the assessor. The deposit must be delivered to the Treasurer of State, who shall safely keep it subject to the instructions of the assessor. [PL 2019, c. 401, Pt. B, §14 (AMD); PL 2019, c. 441, §5 (AMD); PL 2019, c. 441, §9 (AFF).]
36 M.R.S. § 579 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 579
36 §579. Schedule, investigation
Status: in_force

The owner or owners of forest land subject to valuation under this subchapter shall submit a signed schedule, on or before April 1st of the year in which that land first becomes subject to valuation under this subchapter, to the assessor upon a form prescribed by the State Tax Assessor, identifying the land to be valued under this subchapter, listing the number of acres of each forest type, showing the location of each forest type and representing that the land is used primarily for the growth of trees to be harvested for commercial use. Those schedules may be required at such other times as the assessor may designate upon 120 days' written notice. [PL 2011, c. 240, §6 (AMD).]

The assessor shall determine whether the land is subject to valuation and taxation under this subchapter and shall classify the land as to forest type. [PL 2011, c. 240, §6 (AMD).]

The assessor or the assessor's duly authorized representative may enter and examine the forest lands under this subchapter and may examine any information submitted by the owner or owners. A copy of the forest management and harvest plan required under section 574‑B must be available to the assessor to review upon request and to the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry or the director's designee to review upon request when the assessor seeks assistance in accordance with section 575‑A . For the purposes of this paragraph, "to review" means to see or possess a copy of a plan for a reasonable amount of time to verify that the plan exists or to facilitate an evaluation as to whether the plan is appropriate and is being followed. Upon completion of the review, the plan must be returned to the owner or an agent of the owner. A forest management and harvest plan provided in accordance with this section is confidential and is not a public record as defined in Title 1, section 402, subsection 3 . [PL 2003, c. 30, §1 (AMD); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]

Upon notice in writing by certified mail, return receipt requested, or by another method that provides actual notice, any owner or owners shall appear before the assessor, at such reasonable time and place as the assessor may designate and answer questions or interrogatories the assessor considers necessary to obtain material information about those lands. [PL 2011, c. 240, §6 (AMD).]

If the owner or owners of any parcel of forest land subject to valuation under this subchapter fails to submit the schedules as provided under this section or fails to provide information after notice duly received as provided under this section, such owner or owners are deemed to have waived all rights of appeal pursuant to section 583 for that property tax year, except for the determination that the land is subject to valuation under this subchapter. [PL 2011, c. 240, §6 (AMD).]

It is the obligation of the owner or owners to report to the assessor any change of use or change of forest type of land subject to valuation under this subchapter. [PL 2011, c. 240, §6 (AMD).]

If the owner or owners fail to report to the assessor a change of use as required by the foregoing paragraph, the assessor shall assess the taxes that should have been paid, shall assess the penalty provided in section 581 and shall assess an additional penalty equal to 25% of the penalty provided in section 581 . The assessor may waive the additional penalty for cause. [PL 2011, c. 240, §6 (AMD).]

For the purposes of this section, the acts of owners specified in this section may be taken by an authorized agent of an owner. [PL 1979, c. 666, §16 (NEW).]
36 M.R.S. § 1109 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1109
36 §1109. Schedule; investigation
Status: in_force

1. Schedule. The owner or owners of farmland subject to taxation under this subchapter shall submit a signed schedule, on or before April 1st of the year in which the owner or owners wish to first subject the land to taxation under this subchapter, to the assessor upon a form prescribed by the State Tax Assessor identifying the land to be taxed under this subchapter, indicating the number of acres of each farmland classification, showing the location of the land in each classification and representing that the land is farmland as defined in section 1102, subsection 4 . In determining whether the land is farmland, the assessor shall take into account, among other things, the acreage of the land, the portion of the land that is actually used for farming or agricultural operations, the productivity of the land, the gross income derived from farming or agricultural operations on the land, the nature and value of the equipment used in connection with farming or agricultural operations on the land and the extent to which the tracts comprising the land are contiguous. If the assessor determines that the land is farmland as defined in section 1102, subsection 4 , the assessor shall classify it as farmland and apply the appropriate 100% valuations per acre for farmland and that land is subject to taxation under this subchapter. The assessor shall record, in the municipal office of the municipality in which the farmland is located, the value of the farmland as established under this subchapter and the value at which the farmland would have been assessed had it not been classified under this subchapter. [PL 2023, c. 523, Pt. A, §10 (AMD).]

2. Provisional classification. The owner of a parcel of land of at least 5 contiguous acres on which farming or agricultural activities have not produced the gross income required in section 1102, subsection 4 per year for one of the 2 or 3 of the 5 preceding calendar years, may apply for a 2-year provisional classification as farmland by submitting a signed schedule in duplicate, on or before April 1st of the year for which provisional classification is requested, identifying the land to be taxed under this subsection, listing the number of acres of each farmland classification, showing the location of the land in each classification and representing that the applicant intends to conduct farming or agricultural activities upon that parcel. Upon receipt of the schedule, the land must be provisionally classified as farmland and subjected to taxation under this subchapter. If, at the end of the 2-year period, the land does not qualify as farmland under section 1102, subsection 4, the owner shall pay a penalty that is an amount equal to the taxes that would have been assessed had the property been assessed at its fair market value on the first day of April for the 2 preceding tax years less the taxes paid on the property over the 2 preceding years and interest at the legal rate from the dates on which those amounts would have been payable. [PL 1999, c. 731, Pt. Y, §4 (AMD).]

3. Open space land qualification. The owner or owners of land who believe that land is open space land as defined in section 1102, subsection 6 shall submit a signed schedule on or before April 1st of the year in which that land first becomes subject to taxation under this subchapter to the assessor on a form prescribed by the State Tax Assessor that must contain a description of the land, a general description of the use to which the land is being put and other information required by the assessor to aid the assessor in determining whether the land qualifies for classification as open space land and for which of the valuation categories set forth in section 1106‑A the land is eligible. The assessor shall determine whether the land is open space land as defined in section 1102, subsection 6 and, if so, that land must be classified as open space land and subject to taxation under this subchapter. In determining whether the restriction of the use or preservation of the land provides a public benefit in one of the areas set forth in section 1102, subsection 6, the assessor shall consider all facts and circumstances pertinent to the land and its vicinity. A factor that is pertinent to one application may be irrelevant in determining the public benefit of another application. A single factor, whether listed below or not, may be determinative of public benefit. Among the factors to be considered are: A. The importance of the land by virtue of its size or uniqueness in the vicinity or proximity to extensive development or comprising an entire landscape feature; [PL 1989, c. 748, §4 (NEW).] B. The likelihood that development of the land would contribute to degradation of the scenic, natural, historic or archeological character of the area; [PL 1989, c. 748, §4 (NEW).] C. The opportunity of the general public to appreciate significant scenic values of the land; [PL 1989, c. 748, §4 (NEW).] D. The opportunity for regular and substantial use of the land by the general public for recreational or educational use; [PL 1989, c. 748, §4 (NEW).] E. The importance of the land in preserving a local or regional landscape or resource that attracts tourism or commerce to the area; [PL 1989, c. 748, §4 (NEW).] F. The likelihood that the preservation of the land as undeveloped open space will provide economic benefit to the municipality by limiting municipal expenditures required to service development; [PL 2023, c. 523, Pt. A, §11 (AMD).] G. Whether the land is included in an area designated as open space land or resource protection land on a comprehensive plan or in a zoning ordinance or on a zoning map as finally adopted; [PL 1989, c. 748, §4 (NEW).] H. The existence of a conservation easement, other legally enforceable restriction, or ownership by a nonprofit entity committed to conservation of the property that will permanently preserve the land in its natural, scenic or open character; [PL 1989, c. 748, §4 (NEW).] I. The proximity of other private or public conservation lands protected by permanent easement or ownership by governmental or nonprofit entities committed to conservation of the property; [PL 1989, c. 748, §4 (NEW).] J. The likelihood that protection of the land will contribute to the ecological viability of a local, state or national park, nature preserve, wildlife refuge, wilderness area or similar protected area; [PL 1989, c. 748, §4 (NEW).] K. The existence on the land of habitat for rare, endangered or threatened species of animals, fish or plants, or of a high quality example of a terrestrial or aquatic community; [PL 1989, c. 748, §4 (NEW).] L. The consistency of the proposed open space use with public programs for scenic preservation, wildlife preservation, historic preservation, game management or recreation in the region; [PL 1989, c. 748, §4 (NEW).] M. The identification of the land or of outstanding natural resources on the land by a legislatively mandated program, on the state, local or federal level, as particular areas, parcels, land types or natural resources for protection, including, but not limited to, the register of critical areas under Title 12, section 544‑B ; the laws governing wildlife sanctuaries and management areas under Title 12, section 10109, subsection 1 and sections 12706 and 12708 ; the laws governing the State's rivers under Title 12, chapter 200 ; the natural resource protection laws under Title 38, chapter 3, subchapter 1, article 5‑A ; and the Maine Coastal Barrier Resources Systems under Title 38, chapter 21 ; [PL 2007, c. 627, §29 (AMD).] N. Whether the land contains historic or archeological resources listed in the National Register of Historic Places or is determined eligible for such a listing by the Maine Historic Preservation Commission, either in its own right or as contributing to the significance of an adjacent historic or archeological resource listed, or eligible to be listed, in the National Register of Historic Places; or [PL 2003, c. 619, §3 (AMD).] O. Whether there is a written management agreement between the landowner and the Department of Inland Fisheries and Wildlife or the Department of Agriculture, Conservation and Forestry as described in section 1102, subsection 10 . [PL 2003, c. 619, §4 (NEW); PL 2011, c. 657, Pt. W, §5 (REV).] If a parcel of land for which the owner or owners are seeking classification as open space contains any principal or accessory structures or any substantial improvements that are inconsistent with the preservation of the land as open space, the owner or owners in their schedule shall exclude from their application for classification as open space a parcel of land containing those buildings or improvements at least equivalent in size to the state minimum lot size as prescribed by Title 12, section 4807‑A or by the zoning ordinances or zoning map pertaining to the area in which the land is located, whichever is larger. For the purposes of this section, if any of the buildings or improvements are located within shoreland areas as defined in Title 38, chapter 3, subchapter 1, article 2‑B , the excluded parcel must include the minimum shoreland frontage required by the applicable minimum lot standards under the minimum guidelines established pursuant to Title 38, chapter 3, subchapter 1, article 2‑B or by the zoning ordinance for the area in which the land is located, whichever is larger. The shoreland frontage requirement is waived to the extent that the affected frontage is part of a contiguous shore path or a beach for which there is or will be, once classified, regular and substantial use by the public. The shoreland frontage requirement may be waived at the discretion of the legislative body of the municipality if it determines that a public benefit will be served by preventing future development near the shore or by securing access for the public on the particular shoreland area that would otherwise be excluded from classification. [PL 2023, c. 523, Pt. A, §11 (AMD).]

4. Investigation. The assessor shall notify the landowner, on or before June 1st following receipt of a signed schedule meeting the requirements of this section, whether the application has been accepted or denied. If the application is denied, the assessor shall state the reasons for the denial and provide the landowner an opportunity to amend the schedule to conform to the requirements of this subchapter. The assessor or the assessor's duly authorized representative may enter and examine lands subject to taxation under this subchapter and may examine any information submitted by the owner or owners. The assessor may require the owner to respond within 60 days of the receipt of notice in writing by certified mail, return receipt requested, to written questions or interrogatories the assessor considers necessary to obtain material information about those lands. If the assessor determines that the required material information regarding those lands cannot reasonably be obtained through written questions or interrogatories, the assessor may require the owner, upon notice in writing by certified mail, return receipt requested, or by another method that provides actual notice, to appear before the assessor at a reasonable time and place designated by the assessor and answer questions or interrogatories the assessor considers necessary to obtain material information about those lands. If the owner of a parcel of land subject to taxation under this subchapter fails to submit the schedules required by this section, fails to respond to written questions or interrogatories of the assessor as provided in this subsection or fails to appear before the assessor to respond to questions or interrogatories as provided in this subsection, that owner or owners are deemed to have waived all rights of appeal. [PL 2007, c. 438, §27 (AMD).]

5. Owner obligation. It is the obligation of the owner to report to the assessor any change of use or change of classification of land subject to taxation under this subchapter by the end of the tax year in which the change occurs and to report to the assessor on or before April 1st of every 5th year the gross income realized in each of the previous 5 years from acreage classified as farmland. If the owner fails to report to the assessor as required by this subsection, the assessor shall assess those taxes required to be paid, shall assess the penalty provided in section 1112‑C and shall assess an additional penalty equal to 25% of the penalty provided in section 1112‑C . The assessor may waive the additional penalty for cause. [PL 2021, c. 630, Pt. C, §11 (AMD).]

6. Recertification. The assessor shall determine annually whether any classified land continues to meet the requirements of this subchapter. Each year the assessor shall recertify any classifications made under this subchapter. If any classified land no longer meets the requirements of this subchapter, the assessor shall either remove the classification or, if the assessor considers it appropriate, allow the land to have a provisional classification as detailed in subsection 2 . [PL 2025, c. 113, Pt. D, §69 (AMD).]

7. Transition. [PL 2009, c. 434, §18 (RP).]
36 M.R.S. § 303 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 303
36 §303. Organized territory
Status: in_force

The organized territory of the State must be divided into primary assessing areas and municipal assessing units on or before July 1, 1979. The division must be made by the State Tax Assessor using the following criteria as appropriate. [PL 2025, c. 113, Pt. D, §2 (AMD).]

1. Primary assessing areas. Primary assessing areas, including both primary assessing units and multi-municipal primary assessing districts, must be established by: A. Giving consideration to existing municipal and school administrative district lines without regard to existing county lines; [PL 2025, c. 113, Pt. D, §2 (AMD).] B. Using factors such as geography, distance, number of parcels, urban characteristics, sales activity and other factors the State Tax Assessor considers important; [PL 2025, c. 113, Pt. D, §2 (AMD).] C. If the State Tax Assessor wishes, the appointment of an advisory committee to assist the State Tax Assessor in making the division and in establishing assessing standards; and [PL 2025, c. 113, Pt. D, §2 (AMD).] D. Determining the boundaries of such areas after appropriate hearing by interested parties, as conditions and personnel warrant. [PL 2025, c. 113, Pt. D, §2 (AMD).] Primary assessing areas, both single units and districts, must be reviewed at least every 10 years by the State Tax Assessor. When conditions justify alteration of the boundaries of the primary assessing areas, the State Tax Assessor may order those alterations after appropriate hearing. A municipality may withdraw from designation as a primary assessing area upon proper notice. [PL 2025, c. 113, Pt. D, §2 (AMD).]

2. Municipal assessing units. A municipality may decide to not be designated a primary assessing area and be designated a municipal assessing unit. If the municipal assessing unit hires a professional full-time assessor, that assessor is subject to the certification requirements of sections 311 and 312 . [PL 2025, c. 113, Pt. D, §2 (AMD).]
36 M.R.S. § 6214 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6214
36 §6214. Disallowance of certain claims
Status: in_force

A claim must be disallowed if the assessor finds that the claimant received title to the claimant's homestead primarily for the purpose of receiving benefits under this chapter. [RR 2025, c. 1, Pt. F, §31 (COR).]
36 M.R.S. § 576-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 576-A
36 §576-A. Valuation of areas other than forest land
Status: in_force

Areas other than forest land within any parcel of forest land shall be valued on the basis of fair market value. [PL 1973, c. 308, §5 (NEW).]
36 M.R.S. § 302 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 302
36 §302. Unorganized territories
Status: in_force

The Bureau of Revenue Services shall be responsible for the performance of the assessing function in the unorganized territory of the State and this territory shall constitute a single primary assessing unit. [PL 1975, c. 545, §4 (AMD); PL 1997, c. 526, §14 (AMD).]
36 M.R.S. § 5217-A — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5217-A
36 §5217-A. Income tax paid to other taxing jurisdiction
Status: in_force

A resident individual is allowed a credit against the tax otherwise due under this Part, excluding the tax imposed by section 5203‑C , for the amount of income tax imposed on that individual for the taxable year by another state of the United States, a political subdivision of any such state, the District of Columbia or any political subdivision of a foreign country that is analogous to a state of the United States with respect to income subject to tax under this Part that is derived from sources in that taxing jurisdiction. In determining whether income is derived from sources in another jurisdiction, the assessor may not employ the law of the other jurisdiction but shall instead assume that a statute equivalent to section 5142 applies in that jurisdiction. The credit, for any of the specified taxing jurisdictions, may not exceed the proportion of the tax otherwise due under this Part, excluding the tax imposed by section 5203‑C , that the amount of the taxpayer's Maine adjusted gross income derived from sources in that taxing jurisdiction bears to the taxpayer's entire Maine adjusted gross income; except that, when a credit is claimed for taxes paid to both a state and a political subdivision of a state, the total credit allowable for those taxes does not exceed the proportion of the tax otherwise due under this Part, excluding the tax imposed by section 5203-C, that the amount of the taxpayer's Maine adjusted gross income derived from sources in the other state bears to the taxpayer's entire Maine adjusted gross income. [PL 2003, c. 673, Pt. JJ, §4 (AMD); PL 2003, c. 673, Pt. JJ, §6 (AFF).]
36 M.R.S. § 5195 — ME Code / Title 36 / Part 8 / Chapter 815 / Section 5195
36 §5195. Definitions
Status: in_force

As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

1. Administrative adjustment request. "Administrative adjustment request" means an administrative adjustment request filed by a partnership pursuant to the Code, Section 6227. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

2. Audited partnership. "Audited partnership" means a partnership subject to a partnership-level audit resulting in a federal adjustment. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

3. Composite return. "Composite return" means a Maine income tax return filed by a partnership or pass-through entity on behalf of some or all of its partners, beneficiaries or shareholders under rules adopted by the assessor. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

4. Corporate partner. "Corporate partner" means a partner that is subject to tax pursuant to chapter 817 . [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

5. Direct partner. "Direct partner" means a partner that holds an interest directly in a partnership or pass-through entity. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

6. Exempt partner. "Exempt partner" means a partner that is subject to the tax imposed by chapter 819 or exempt from the taxes imposed by chapters 803 , 809 and 817 , except to the extent of unrelated business taxable income. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

7. Federal adjustment. "Federal adjustment" means an adjustment to an item or amount determined under the Code that affects the computation of a taxpayer's Maine tax liability resulting from a partnership-level audit or other action by the IRS or an amended federal return, refund claim or administrative adjustment request filed by a taxpayer. A federal adjustment is positive to the extent that it increases taxable income and is negative to the extent that it decreases taxable income, as determined under this Part. [PL 2021, c. 181, Pt. A, §6 (AMD).]

8. Federal adjustments report. "Federal adjustments report" means a method or form required by the assessor for use by a taxpayer to report final federal adjustments, including an amended tax return and an information return. A federal adjustments report is a return for purposes of this Title, including for the purpose of determining refund and assessment periods, interest and penalties. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

9. Federal partnership representative. "Federal partnership representative" means the person designated by a partnership or appointed by the IRS to act on behalf of a partnership pursuant to the Code, Section 6223(a) for the reviewed year. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

10. Final determination date. "Final determination date" has the same meaning as in section 5227‑A, subsection 2 . [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

11. Final federal adjustment. "Final federal adjustment" means a federal adjustment for which the final determination date has passed. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

12. Indirect partner. "Indirect partner" means a partner in a partnership or pass-through entity that itself holds an interest directly, or through another indirect partner, in a partnership or pass-through entity. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

13. IRS. "IRS" means the United States Internal Revenue Service. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

14. Nonresident partner. "Nonresident partner" means an individual, trust or estate partner that is not a resident partner. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

15. Partner. "Partner" means a person that holds an interest directly or indirectly in a partnership or pass-through entity. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

16. Partnership. "Partnership" means an entity subject to taxation under the Code, Subtitle A, Chapter 1, Subchapter K other than a financial institution subject to tax pursuant to chapter 819 . [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

17. Partnership-level audit. "Partnership-level audit" means an examination by the IRS at the partnership level pursuant to the Code, Subtitle F, Chapter 63, Subchapter C that results in federal adjustments. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

18. Pass-through entity. "Pass-through entity" means an entity, other than a partnership, that is not subject to tax under chapter 817 or 819 . [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

19. Resident partner. "Resident partner" means a partner that is a resident individual or a resident estate or trust under this Part [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

20. Reviewed year. "Reviewed year" means the taxable year of a partnership that is subject to a partnership-level audit, or that files an administrative adjustment request, from which federal adjustments arise. [PL 2025, c. 271, Pt. C, §3 (AMD).]

21. State partnership representative. "State partnership representative" means a partnership's federal partnership representative for the reviewed year unless the partnership designates in writing another person as its state partnership representative. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

22. Taxpayer. "Taxpayer" has the same meaning as in section 111, subsection 7 and includes a partnership subject to a partnership-level audit or a partnership that has made an administrative adjustment request, as well as a tiered partner of that partnership. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

23. Tiered partner. "Tiered partner" means a partner that is a partnership or pass-through entity. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

24. Unrelated business taxable income. "Unrelated business taxable income" has the same meaning as in the Code, Section 512. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]
36 M.R.S. § 5284 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5284
36 §5284. Nongame wildlife voluntary checkoff
Status: in_force

1. Maine Endangered and Nongame Wildlife Fund. Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Maine Endangered and Nongame Wildlife Fund established in Title 12, section 10253 . A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Endangered and Nongame Wildlife Fund by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contribution to Maine Endangered and Nongame Wildlife Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ." [PL 2003, c. 414, Pt. B, §68 (AMD); PL 2003, c. 614, §9 (AFF).]

2. Contributions credited to Maine Endangered and Nongame Wildlife 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 assessor shall deduct the cost of administering the nongame checkoff and report the remainder to the Treasurer of State, who shall credit that amount to the Maine Endangered and Nongame Wildlife Fund, which is established in Title 12, section 10253 . [PL 2011, c. 685, §4 (AMD).]
36 M.R.S. § 3912 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3912
36 §3912. State defined
Status: in_force

As used in this chapter, the word "state" means any state, territory or possession of the United States and the District of Columbia.
36 M.R.S. § 4307 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4307
36 §4307. Records and reports; payment of tax
Status: in_force

Every processor or shipper responsible for reporting and paying the tax imposed by section 4303 shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of unprocessed wild blueberries that are processed in the State, shipped to a destination outside the State or imported from a destination outside the State during the current season, on forms furnished by the State Tax Assessor. The report must contain the information pertinent to collection of tax under this chapter as the State Tax Assessor prescribes. With the report, each processor or shipper shall forward payment of the full 1 1/2¢ per pound tax upon all wild blueberries reported. [PL 2019, c. 222, §2 (AMD); PL 2019, c. 222, §7 (AFF).]

1. Shippers. A shipper shall report the amount of tax due for each load of unprocessed wild blueberries subject to the tax shipped to a destination outside the State, including for each load: A. The date shipped; and [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).] B. The gross weight of the wild blueberries shipped. [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).] [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]

2. Report to commission. The State Tax Assessor annually shall forward a report with a summary of the data collected under this section to the Wild Blueberry Commission of Maine, including the total number of pounds of the following: A. Wild blueberries grown in the State; [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).] B. Wild blueberries processed in the State; [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).] C. Unprocessed wild blueberries imported into the State; and [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).] D. Unprocessed wild blueberries exported from the State. [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).] [PL 2019, c. 222, §2 (NEW); PL 2019, c. 222, §7 (AFF).]
36 M.R.S. § 5206-F — ME Code / Title 36 / Part 8 / Chapter 819 / Section 5206-F
36 §5206-F. Time for filing returns
Status: in_force

The franchise tax return required by section 5220, subsection 6 must be filed on or before the 15th day of the 4th month following the end of the financial institution's fiscal year. [PL 2017, c. 211, Pt. D, §5 (AMD); PL 2017, c. 211, Pt. D, §14 (AFF).]
36 M.R.S. § 142 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 142
36 §142. Cancellation and abatement
Status: in_force

The State Tax Assessor may, within 3 years from the date of assessment or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, cancel any tax that has been levied illegally. In addition, if justice requires, the assessor may, with the approval of the Governor or the Governor's designee, abate, within 3 years from the date of assessment or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, all or any part of any tax assessed by the assessor. The decision of the assessor pursuant to this section not to abate all or any part of any tax assessed under this Title is not subject to review under section 151 . [PL 1999, c. 708, §6 (RPR).]
36 M.R.S. § 4384 — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4384
36 §4384. Reporting and payment of tax
Status: in_force

A person who is not a licensed distributor who imports, receives or otherwise acquires unstamped cigarettes for use or consumption in the State in a quantity greater than 2 cartons in any one month from a person other than a licensed distributor shall file, on or before the last day of the month following each month in which unstamped cigarettes were acquired, a return on a form prescribed by the State Tax Assessor together with payment of the tax imposed by this chapter at the rate provided in section 4365 . The return must report the number of unstamped cigarettes imported, received or otherwise acquired during the previous calendar month and additional information the assessor may require. [PL 2007, c. 438, §100 (AMD).]
36 M.R.S. § 4373-A — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4373-A
36 §4373-A. Records required; inspection and examination; assessment of tax deficiency
Status: in_force

1. Generally. Distributors shall keep complete and accurate records of all cigarettes that they manufacture, produce, purchase, transfer or sell. The records must be of a kind and in the form prescribed by the State Tax Assessor and must be safely preserved for 6 years in a manner that ensures permanency and accessibility by authorized agents of the assessor. Records maintained by distributors must include the following data on either a calendar or fiscal year basis: A. An inventory of unaffixed Maine cigarette stamps by denomination; [PL 1997, c. 458, §19 (NEW).] B. An inventory of stamped cigarettes, by pack size; [PL 1997, c. 458, §19 (NEW).] C. An inventory of unstamped cigarettes, by pack size; and [PL 1997, c. 458, §19 (NEW).] D. Copies of all documents supporting redemption for tax on unused, uncancelled stamps and for unsalable cigarettes. [PL 1997, c. 458, §19 (NEW).] If the rate of tax imposed by section 4365 is changed, a distributor shall take a new inventory. [PL 2007, c. 438, §99 (AMD).]

2. Inspection and examination; penalty. The assessor or any authorized agent may enter into or upon any premises where there is reason to believe that cigarettes are possessed, stored or sold, and may examine the books, papers, records and cigarette stock of any distributor to determine compliance with the provisions of this chapter. Failure or refusal to permit an examination pursuant to this subsection is a civil violation for which a fine in the amount of $250 must be imposed, no part of which may be suspended. [PL 2007, c. 438, §99 (AMD).]

3. Assessment of tax deficiency; presumptions. If the assessor determines that a distributor has not purchased sufficient stamps to cover sales of cigarettes or has made sales of unstamped cigarettes, the assessor shall assess the tax deficiency pursuant to section 141 . When a distributor cannot produce evidence of sufficient stamp purchases to cover receipts and sales or other disposition of cigarettes, it is presumed that the cigarettes were sold without having the proper stamps affixed to them. [PL 2007, c. 438, §99 (AMD).]
36 M.R.S. § 941 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 941
36 §941. Civil action with special attachments; procedure
Status: in_force

The lien on real estate created by section 552 may be enforced in the following manner.

The tax collector may, after the expiration of 8 months and within one year from the date of original commitment of the tax or, in the case of deferred taxes pursuant to chapter 908‑A , after the due and payable date established pursuant to section 6271, subsection 5 , give to the person against whom the tax is assessed, or leave at the person's last and usual place of abode, or send by registered mail to the person's last known address, a notice in writing signed by said tax collector stating the amount of the tax, describing the real estate on which the tax is assessed and demanding the payment of such tax within 10 days after service of such notice. [PL 2009, c. 489, §1 (AMD).]

After the expiration of said 10 days a civil action for the collection of the tax may be brought in the county where the real estate lies, against the person to whom said tax is assessed. Such action may be brought in the name of the tax collector or the municipal officers may in writing direct the action to be brought in the name of the municipality. Such action shall be begun by a writ of attachment commanding the officer serving it to specially attach the real estate upon which the lien is claimed, which shall be served as other writs of attachment to enforce liens on real estate.

The complaint in such action shall contain a statement of such tax, a description of the real estate contained in said notice and an allegation that a lien is claimed on said real estate to secure the payment of the tax. If no service is made upon the defendant, or if it shall appear that other persons are interested in such real estate, the court shall order such notice of said action as appears proper and shall allow such other persons to become parties thereto.

If it shall appear upon trial of said action that the tax was legally assessed on said real estate, and is unpaid, and that there is an existing lien on said real estate for the payment of the tax, judgment shall be rendered for the tax, interest and costs of suit against the defendants and against the real estate attached, and execution shall issue thereon to be enforced by the sale of such real estate in the manner provided for in a sale on execution of real estate attached on original writs. In all actions brought in the Superior Court under this section or section 1284 , full costs shall be recovered notwithstanding the amount of the judgment be $20 or less.

Any person interested in the real estate may redeem it at any time within one year after its sale by the officer on that execution by paying the amount for which it was sold with interest at the rate determined by the State Tax Assessor pursuant to section 186 . [PL 1981, c. 706, §12 (AMD).]

This section shall not affect any other provision of law for the enforcement and collection of taxes upon real estate.
36 M.R.S. § 4301 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4301
36 §4301. Purpose
Status: in_force

The production and marketing of wild blueberries is one of the most important agricultural industries of the State, and this chapter is enacted into law to conserve and promote the prosperity and welfare of this State and of the wild blueberry industry of this State by fostering research and extension programs, by supporting the development of promotional opportunities and other activities related to the wild blueberry industry. [PL 1997, c. 511, §3 (AMD).]
36 M.R.S. § 943-C — ME Code / Title 36 / Part 2 / Chapter 105 / Section 943-C
36 §943-C. Sale of foreclosed properties
Status: in_force

Notwithstanding any provision of law to the contrary, after the foreclosure process under sections 942 and 943 or sections 1281 and 1282 is completed and the right of redemption has expired, if a municipality chooses to sell to someone other than the former owner, the municipal officers or their designee shall use the sale process under subsection 3 . For the purpose of this section, "former owner" means the owner or owners of record at the time of foreclosure or, if deceased, the former owner's heirs, devisees or personal representatives and "tax-acquired property" means real property taken by a municipality for nonpayment of property taxes. If the municipality agrees to sell the property back to the former owner, the alternative sale process under this section does not apply. If the sale to the former owner is not completed, the requirements of this section are reinstated. [PL 2023, c. 640, §3 (AMD).]

1. Subject property. [PL 2023, c. 358, §1 (RP).]

1-A. Subject property. This section governs the sale of all tax-acquired property through the tax lien mortgage foreclosure process under sections 942 and 943 or sections 1281 and 1282 . [PL 2023, c. 640, §3 (NEW).]

2. Notification; appeal. At least 90 days prior to listing property for sale, the municipal officers or their designee shall send a written notice to the last known address of the former owner, by United States Postal Service certified mail, return receipt requested, and first-class mail, of the sale process described in subsection 3 . The State Tax Assessor shall prepare notices that must be used by municipalities to inform former owners of the sale process provided under subsection 3 . [PL 2023, c. 640, §3 (AMD).]

3. Sale process requirements. When selling a tax-acquired property, the municipal officers or their designee shall: A. List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114 who does not hold an elected or appointed office in the municipality and is not employed by the municipality; [PL 2023, c. 640, §3 (AMD).] B. Convey the property via quitclaim deed to the successful buyer at the highest price at which the property is able to sell within 12 months after listing; [PL 2023, c. 640, §3 (AMD).] C. Pay to the former owner any sale proceeds in excess of: (1) The sum of all taxes owed on the property; (2) The sum of all taxes that would have been assessed on the property during the period following foreclosure when the property is owned by the municipality; (3) All accrued interest; (4) Fees, including advertising, mailing, recording, property listing and real estate broker's or agent's fees, to the extent that those fees are not included in the broker or agent fee agreement; (5) Any other expenses incurred by the municipality in selling, maintaining or improving the property, including, but not limited to, documented administrative costs and reasonable attorney's fees; (6) The cost to the municipality of the lien and foreclosure process, including, but not limited to, reasonable attorney's fees; and (7) Unpaid sewer, water or other utility charges and reasonable fees imposed by the municipality; and [PL 2023, c. 640, §3 (AMD).] D. Provide to the former owner a written accounting of the amount of excess sale proceeds itemizing any deductions made pursuant to paragraph C , subparagraphs (1) to (7) at the former owner's request. [PL 2023, c. 640, §3 (NEW).] [PL 2023, c. 640, §3 (AMD).]

4. Effect of inability to contract or sell property. [PL 2023, c. 358, §1 (RP).]

4-A. Effect of inability to contract or sell property. If, after 3 attempts, a municipality is unable to contract with a real estate broker or agent for the sale of the property as described in subsection 3 or the broker or agent is unable to sell the property within 12 months after listing, the municipal officers may sell the property in any manner authorized by the municipality's legislative body, as long as the municipality pays the former owner any excess sale proceeds as calculated in subsection 3, paragraph C . [PL 2023, c. 640, §3 (NEW).]

5. Property in the unorganized territory. With regard to the sale of property acquired by the State through tax lien foreclosure in the unorganized territory, the State Tax Assessor has the obligations of a municipality under this section. [PL 2017, c. 478, §3 (NEW).]

6. Waiver of former owner. Receipt of excess sale proceeds by the former owner pursuant to this section is deemed to be a waiver of any right of the former owner to commence any action pursuant to section 946‑B . Failure of a municipality to file the notice required by subsection 11 does not nullify or otherwise affect the validity of the waiver under this subsection. This subsection may not be construed to prevent the former owner from commencing an action for damages relating to the effective conveyance of excess sale proceeds or the amount of excess sale proceeds. [PL 2023, c. 640, §3 (AMD).]

7. Retention of tax-acquired property. If a municipality chooses to retain a tax-acquired property for municipal use, the municipality shall procure an appraisal report from an appraiser licensed to provide real estate appraisals in this State showing the value of the tax-acquired property being retained. The appraiser may not hold an elected or appointed office in the municipality or be otherwise employed by the municipality. The municipal officers, after providing the notice required by subsection 8 , shall pay the former owner any excess sale proceeds as calculated in subsection 3, paragraph C , substituting the value of the tax-acquired property as shown in the appraisal report, which must be prepared within 120 days before the time the excess sale proceeds are paid, for the selling price of the tax-acquired property. [PL 2023, c. 640, §3 (NEW).]

8. Notice of intent to pay excess sale proceeds. If after the sale of a tax-acquired property there exist any excess sale proceeds as described in subsection 3, paragraph C , at least 30 days prior to disbursement of those excess sale proceeds to the former owner the municipal officers shall send written notice of the municipality’s intent to pay the former owner the excess sale proceeds. The notice must be sent by first-class mail and certified mail, return receipt requested, to the last known address of the former owner and the last known address of each record holder of an interest in the tax-acquired property. This notice does not limit the right of a lienholder to pursue any claims to the excess sale proceeds against the former owner otherwise available by law. [PL 2023, c. 640, §3 (NEW).]

9. Notice by publication. If the municipality is unable, after reasonable diligence, to locate the former owner of a tax-acquired property in order to send the notice required in subsection 8 , the municipality, once a week for 3 consecutive weeks, shall place a notice in a newspaper of general circulation in the county in which the tax-acquired property is located. The notice must include the name of the former owner, a description of the tax-acquired property that was sold, the amount of the excess sale proceeds and the date by which the excess sale proceeds must be claimed. [PL 2023, c. 640, §3 (NEW).]

10. Transfer of proceeds. If, after provision of notice under subsection 9 , a former owner fails to claim the excess sale proceeds within 30 days of the final published notice, the municipality shall transfer the excess sale proceeds to the Unclaimed Property Fund under Title 33, section 2141 . [PL 2023, c. 640, §3 (NEW).]

11. Notice of payment of proceeds. A municipality, within 10 days of payment of any excess sale proceeds to the former owner under this section, shall record in the registry of deeds of the county or registry district where the tax-acquired property is located a notice signed by the municipal officers. The notice must include the name of the former owner to whom the excess sale proceeds were paid, the amount of the excess sale proceeds, the date on which the excess sale proceeds were paid to the former owner, a description of the tax-acquired property that was sold and a statement that receipt of the excess sale proceeds by the former owner is deemed to be a waiver of the former owner's right to commence any action challenging the taking pursuant to section 946‑B . The State Tax Assessor shall prescribe the form of the notice to be used by municipalities under this subsection. [PL 2023, c. 640, §3 (NEW).]
36 M.R.S. § 4308 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4308
36 §4308. Inspection
Status: in_force

The State Tax Assessor, the assessor's duly authorized agents, the Commissioner of Agriculture, Conservation and Forestry and the commissioner's deputies, agents or employees have authority to enter any place of business of any processor or shipper or any car, boat, truck or other conveyance in which wild blueberries are to be or are being transported, including on a public way, and to inspect any books or records of any processor or shipper, or any premises where wild blueberries are stored, handled, transported or merchandised, for the purpose of determining what wild blueberries are taxable under this chapter or for the purpose of determining the truth or falsity of any statement or return made by any processor or shipper. The Commissioner of Agriculture, Conservation and Forestry, or the commissioner's deputies, agents or employees, shall conduct periodic random inspections of processors and shippers under this section and section 4316, subsection 4 . [PL 2019, c. 222, §3 (AMD); PL 2019, c. 222, §7 (AFF).]
36 M.R.S. § 6756 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6756
36 §6756. Criteria for approval
Status: in_force

Prior to issuing a certificate of approval for an employment tax increment financing program, the commissioner must find that: [PL 1995, c. 669, §5 (NEW).]

1. Approval needed. The economic development described in the program will not go forward without the approval; [PL 1995, c. 669, §5 (NEW).]

2. Contribution to State. The program will make a contribution to the economic well-being of the State; and [PL 1995, c. 669, §5 (NEW).]

3. No substantial harm to existing businesses. The economic development described in the program will not result in a substantial detriment to existing businesses in the State. In order to make this determination, the commissioner shall consider, pursuant to Title 5, chapter 375, subchapter II , those factors the commissioner determines necessary to measure and evaluate the effect of the proposed program on existing businesses, including whether any adverse economic effect of the proposed program on existing businesses is outweighed by the contribution described in subsection 2 . [PL 1995, c. 669, §5 (NEW).]
36 M.R.S. § 115 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 115
36 §115. Payment by credit card
Status: in_force

The State Tax Assessor may establish procedures permitting payment of taxes by the use of credit cards. The assessor may contract with one or more entities for the purpose of enabling the assessor to accept and process credit card transactions only if under any such contract the State does not incur any charges or fees from accepting payment by credit card, the State does not have any liability to the credit card company or processor from nonpayment of credit card charges by the taxpayer, any fee associated with payment of taxes by credit card is disclosed to the taxpayer prior to commencement of the transaction and directly charged to the taxpayer and collected by the processor, all credit card payments are electronically transmitted to the State by the processor immediately upon approval of the credit transaction and the processor retains all responsibility for approving or rejecting all proposed credit card payments. [PL 2005, c. 622, §3 (NEW).]
36 M.R.S. § 693 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 693
36 §693. Forms; reporting
Status: in_force

1. Reporting. On or before May 1st of each year, a taxpayer claiming an exemption under this subchapter shall file a report with the assessor of the taxing jurisdiction in which the property would otherwise be subject to taxation on April 1st of that year. The report must identify the property for which exemption is claimed that would otherwise be subject to taxation on April 1st of that year and must be made on a form prescribed by the State Tax Assessor or substitute form approved by the State Tax Assessor. The State Tax Assessor shall furnish access to the form to each municipality in the State and the form must be made available to taxpayers prior to April 1st annually. The assessor of the taxing jurisdiction may require the taxpayer to sign the form and make oath to its truth. Upon written request, before the commitment of taxes, the assessor may grant, for good cause, an extension of time not to exceed 3 months to file the report. If a taxpayer fails to file the report in a timely manner, including any extension of time, the taxpayer may not obtain an exemption for that property under this subchapter for that tax year. The assessor of the taxing jurisdiction may require in writing that a taxpayer answer in writing all reasonable inquiries as to the property for which exemption is requested. A taxpayer has 30 days from receipt of such an inquiry to respond. Upon written request, a taxpayer is entitled to a 30-day extension to respond to the inquiry and the assessor may at any time grant additional extensions to respond to the inquiry upon written request. The answer to any such inquiry is not binding on the assessor. All notices and requests provided pursuant to this subsection must be made by personal delivery or certified mail and must conspicuously state the consequences of the taxpayer's failure to respond to the notice or request in a timely manner. If an exemption has already been accepted and the State Tax Assessor subsequently determines that the property is not entitled to exemption, a supplemental assessment must be made within 3 years of the original assessment date with respect to the property in compliance with section 713 , without regard to the limitations contained in that section regarding the justification necessary for a supplemental assessment. [PL 2025, c. 271, Pt. A, §2 (AMD).]

2. False filing. An individual who knowingly gives false information for the purpose of claiming an exemption under this subchapter commits a Class E crime. [PL 2005, c. 623, §1 (NEW).]

3. Continuation of eligibility. A person must annually file the report required by this section for all eligible business equipment, even though there may be no substantive change in the property from one year to the next. [PL 2005, c. 623, §1 (NEW).]

4. Information confidential. [PL 2013, c. 544, §2 (RP); PL 2013, c. 544, §7 (AFF).]
36 M.R.S. § 4366-A — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4366-A
36 §4366-A. Cigarette tax stamps
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

1. Generally. [PL 2009, c. 361, §22 (RP).]

2. (TEXT EFFECTIVE UNTIL 4/01/26) Provided to sellers. The State Tax Assessor shall provide stamps to a licensed distributor upon submission by the licensed distributor of a cigarette tax return in a form prescribed by the assessor. The stamps must be of a design suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by this chapter. The assessor may permit a licensed distributor to pay for the stamps within 30 days after the date of purchase, if a bond satisfactory to the assessor in an amount not less than 50% of the sale price of the stamps has been filed with the assessor conditioned upon payment for the stamps. Such a distributor may continue to purchase stamps on a 30-day deferral basis only if it remains current with its cigarette tax obligations. The assessor may not sell additional stamps to a distributor that has failed to pay in full within 30 days for stamps previously purchased until such time as the overdue payment is received. The assessor shall sell cigarette stamps to licensed distributors at the following discounts from their face value: A. [PL 2007, c. 438, §93 (RP).] B. [PL 2007, c. 438, §93 (RP).] C. [PL 2007, c. 438, §93 (RP).] D. (TEXT EFFECTIVE UNTIL 1/05/26) For stamps at the face value of 100 mills, the discount rate is 1.15%. [PL 2007, c. 438, §93 (AMD).] D. (TEXT EFFECTIVE 1/05/26) For stamps at the face value of 175 mills, the discount rate is 0.66%. [PL 2025, c. 388, Pt. E, §4 (AMD); PL 2025, c. 388, Pt. E, §6 (AFF).] [PL 2009, c. 361, §23 (AMD); PL 2025, c. 388, Pt. E, §4 (AMD); PL 2025, c. 388, Pt. E, §6 (AFF).]

2. (TEXT EFFECTIVE 4/01/26) Provided to sellers. The State Tax Assessor shall provide stamps to a licensed distributor upon submission by the licensed distributor of a cigarette tax return in a form prescribed by the assessor. The stamps must be of a design suitable to be affixed to packages of cigarettes as evidence of the payment of the tax imposed by this chapter. The assessor may permit a licensed distributor to pay for the stamps within 30 days after the date of purchase, if a bond satisfactory to the assessor in an amount not less than 50% of the sale price of the stamps has been filed with the assessor conditioned upon payment for the stamps. Such a distributor may continue to purchase stamps on a 30-day deferral basis only if it remains current with its cigarette tax obligations. The assessor may not sell additional stamps to a distributor that has failed to pay in full within 30 days for stamps previously purchased until such time as the overdue payment is received. A. [PL 2007, c. 438, §93 (RP).] B. [PL 2007, c. 438, §93 (RP).] C. [PL 2007, c. 438, §93 (RP).] D. [PL 2025, c. 493, §3 (RP); PL 2025, c. 493, §4 (AFF).] [PL 2025, c. 493, §3 (AMD); PL 2025, c. 493, §4 (AFF).]

3. Affixed to cigarettes. A distributor shall affix stamps of the proper denominations to individual packages of cigarettes sold or distributed by the distributor in this State. The distributor shall affix the stamps in the manner specified by the assessor before the cigarettes are transferred out of the possession of the distributor. A distributor may not sell, offer for sale or display for sale in this State cigarettes that do not bear stamps evidencing the payment of the tax imposed by this chapter, except that a licensed distributor may sell unstamped cigarettes to another licensed distributor if the sales are documented in a form prescribed by the assessor. The face value of the stamps must be considered as part of the retail cost of the cigarettes. [PL 2009, c. 361, §24 (AMD).]

4. Resale and reuse of stamps prohibited. A distributor may not: A. Sell, transfer, reaffix or reuse cigarette stamps issued by the assessor pursuant to this chapter. [PL 2007, c. 438, §94 (AMD).] B. [PL 2007, c. 438, §94 (RP).] [PL 2007, c. 438, §94 (AMD).]

4-A. Redemption of stamps before July 1, 2012. [PL 2019, c. 379, Pt. B, §13 (RP).]

4-B. Redemption of stamps. The assessor shall redeem any unused, uncancelled stamps presented within one year of the date of purchase by a licensed distributor at a price equal to the amount paid for them. Credit for uncancelled stamps is allowed only on full, unopened rolls unless the distributor ceases business as a distributor and returns the license issued under section 4362‑A . The assessor may also redeem, at face value, cigarette tax stamps affixed to packages of cigarettes that have become unsalable if application is made within 90 days of the return of the unsalable cigarettes to the manufacturer or of the destruction of the unsalable cigarettes by the distributor. The assessor may either witness the destruction of the unsalable cigarettes or may accept another form of proof that the unsalable cigarettes have been destroyed by the distributor or returned to the manufacturer. [PL 2019, c. 379, Pt. B, §14 (AMD).]

5. Possession of unstamped cigarettes; presumption of intent for sale. The possession in this State by any person other than a licensed distributor of unstamped cigarettes is prima facie evidence that the cigarettes have been imported and that they are intended for sale in this State. [PL 1997, c. 458, §10 (NEW).]

6. Penalties. The following penalties apply to violations of this section. A. A person who sells, offers for sale, displays for sale or possesses with intent to sell unstamped cigarettes in violation of this section commits a Class D crime. [PL 2003, c. 452, Pt. U, §13 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] B. [PL 2009, c. 361, §25 (RP).] C. A person who sells, transfers, reaffixes or reuses cigarette stamps in violation of this section commits a Class D crime. [PL 2009, c. 361, §25 (AMD).] D. [PL 2009, c. 361, §25 (RP).] Except as otherwise specifically provided, violation of this subsection is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A . [PL 2009, c. 361, §25 (AMD).]
36 M.R.S. § 6603 — ME Code / Title 36 / Part 9 / Chapter 914-C / Section 6603
36 §6603. Undisclosed liabilities
Status: in_force

This chapter does not prohibit the State Tax Assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not paid with the 2010 tax initiatives application described in section 6605 or on any other return filed with the assessor. [PL 2009, c. 571, Pt. HH, §1 (NEW).]
36 M.R.S. § 5160 — ME Code / Title 36 / Part 8 / Chapter 809 / Section 5160
36 §5160. Imposition of tax
Status: in_force

The tax is imposed, at the rates provided by section 5111 for single individuals, upon the Maine taxable income of estates and trusts. The tax must be paid by the fiduciary. [PL 2003, c. 390, §35 (AMD).]
36 M.R.S. § 580 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 580
36 §580. Reclassification
Status: in_force

Land subject to taxes under this subchapter may be reclassified as to forest type by the assessor upon application of the owner with a proper showing of the reasons justifying such reclassification or upon the initiative of the respective assessor where the facts justify same. [PL 1971, c. 616, §8 (NEW).]
36 M.R.S. § 1601 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1601
36 §1601. Unorganized Territory Tax District
Status: in_force

The Legislature hereby creates a tax district to be known as the Unorganized Territory Tax District. It shall include all of the unorganized territory of the State and any areas which may subsequently become a part thereof. [PL 1977, c. 698, §8 (NEW).]
36 M.R.S. § 6585 — ME Code / Title 36 / Part 9 / Chapter 914-A / Section 6585
36 §6585. Undisclosed and future use tax liabilities; other settlements
Status: in_force

Nothing in this chapter may be construed to prohibit the State Tax Assessor from instituting civil or criminal proceedings, including but not limited to an audit, against any taxpayer with respect to any amount of use tax incurred during or after the lookback period that is not disclosed on either the special use tax return filed by the taxpayer in connection with the program or another return filed by the taxpayer with the assessor. Nothing in this chapter may be construed to limit a taxpayer's right to protest or pursue an administrative or judicial proceeding with regard to an assessment of such undisclosed taxes. Notwithstanding any other provision of law, the assessor may, prior to July 1, 2006, compromise an unknown use tax liability on terms substantially equal to the terms set forth in this chapter, and in such a case the taxpayer is absolved from liability for criminal prosecution and civil penalties related to those taxes. [PL 2005, c. 519, Pt. TT, §1 (NEW).]
36 M.R.S. § 5219-R — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-R
36 §5219-R. Credit for rehabilitation of historic properties (REALLOCATED FROM TITLE 36, SECTION 5219-Q)
Status: in_force

(REALLOCATED FROM TITLE 36, SECTION 5219-Q)

1. Credit allowed. A taxpayer is allowed a credit against the tax imposed under this Part equal to the amount of credit claimed by the taxpayer for the taxable year under Section 47 of the Code with respect to expenditures incurred after December 31, 1999 for a certified historic structure located in the State. The credit is nonrefundable and is limited to $100,000 annually per taxpayer. A credit received under this section is subject to the same recapture provisions, as apply to a credit received under Section 47 of the Code and to any available federal carry-back or carry-forward provisions. A credit may not be claimed under this subsection for expenditures incurred after December 31, 2007. [PL 2007, c. 539, Pt. WW, §3 (AMD).]

2. Credit refundable in certain cases. Notwithstanding subsection 1, a taxpayer that is a national historic landmark developer is allowed a refundable credit in an amount equal to the credit determined by the taxpayer under Section 47 of the Code for the taxable year. The refundable credit allowed by this subsection is in lieu of the credit that is allowed to the taxpayer by subsection 1 or that would otherwise be passed through to its partners or shareholders, if any. The credit is allowed only for tax years that begin on or after January 1, 2009 but before January 1, 2013. The credit may not exceed $500,000 per year, and unused credit amounts may be carried forward only through the 2012 tax year. In the event that more than one national historic landmark developer qualifies for the refundable credit allowed by this subsection, the maximum annual credit amount and credit carry-forward limitations established by this subsection apply to all such developers collectively, and if necessary the State Tax Assessor shall prorate the credits between those developers based on their respective share of qualified expenses incurred. For the purposes of this subsection, "national historic landmark developer" means a person that owns 2 or more structures located in the Kennebec Arsenal District National Historic Landmark. [PL 2009, c. 1, Pt. Z, §1 (AMD); PL 2009, c. 1, Pt. Z, §2 (AFF).]

3. Credit for certain local historic landmark developers; Lockwood Mill Historic District. Notwithstanding subsection 1 , a taxpayer that is entitled to a credit under Section 47 of the Code for building Number 2 located in the Lockwood Mill Historic District in the City of Waterville is allowed a refundable credit in an amount equal to the credit determined by the taxpayer under Section 47 of the Code for the taxable year. The refundable credit allowed by this subsection is in lieu of the credit that is allowed to the taxpayer by subsection 1 or that would otherwise be passed through to its partners or shareholders, if any. The credit is allowed only for tax years that begin on or after January 1, 2008 but before January 1, 2014. The credit allowed for a calendar year must be prorated among tax years based on the respective number of days of the tax year in the calendar year and may not exceed $1,000,000 annually. A taxpayer's unused credit amounts may be carried forward only through the 2013 tax year. In the event that more than one taxpayer qualifies for the refundable credit allowed by this subsection, the maximum annual credit amount and credit carry-forward limitations established by this subsection apply to all such taxpayers collectively, and if necessary the State Tax Assessor shall prorate the credits among those taxpayers based on their respective shares of incurred qualified rehabilitation expenditures. [PL 2007, c. 240, Pt. NNNN, §1 (NEW).]

4. Credit fund. Beginning July 1, 2009, the following revenues attributable to historic rehabilitation for which a credit is claimed under this section must be transferred monthly by the State Controller to the historic rehabilitation credit fund that is established in this subsection: A. Taxes paid under Part 3 on sales or use made for purposes of the construction portion of an eligible historic rehabilitation project; and [PL 2007, c. 614, §1 (NEW).] B. Taxes paid under chapter 711‑A on the transfer of real estate that is included in the project when the transfer occurred no more than one year before the federal certification of an eligible historic rehabilitation project. [PL 2007, c. 614, §1 (NEW).] By the 15th day of each month, the State Tax Assessor shall notify the State Controller of the amounts to be transferred to the historic rehabilitation credit fund for the previous month. By the end of each fiscal year, the State Tax Assessor shall notify the State Controller of the total value of all credits determined under this section for tax years ending in the preceding calendar year, and the State Controller shall transfer that amount to the General Fund to the extent that resources are available in the fund. The State Tax Assessor shall submit an annual report by January 15th identifying the amounts transferred into and out of the fund under this subsection. [PL 2007, c. 614, §1 (NEW).]
36 M.R.S. § 844-M — ME Code / Title 36 / Part 2 / Chapter 105 / Section 844-M
36 §844-M. County board of assessment review
Status: in_force

1. Organization. A county board of assessment review, as authorized by section 844, subsection 1‑A , consists of 5 or 7 members, at least one of whom must be a licensed real estate appraiser and one of whom must be a member of the general public, who serve staggered terms of at least 3 but no more than 5 years. The terms must be determined by rule of the board. The board shall elect annually a chair and a secretary from among its members. A county official or the spouse of a county official may not be a member of the board. Any question of whether a particular issue involves a conflict of interest sufficient to disqualify a member from voting on that issue must be decided by a majority vote of the members, excluding the member who is being challenged. The county commissioners may dismiss a member of the board for cause before the member's term expires. [PL 1995, c. 262, §9 (NEW).]

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

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

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

5. Testimony; record; notice. The transcript or tape recording of testimony, if such a transcript or tape recording has been prepared by the board, and the exhibits, with all papers and requests filed in the proceeding, constitute the record. Decisions become a part of the record and must include a statement of findings and conclusions, as well as the reasons or basis for those findings and conclusions, upon the material issues of fact, law or discretion presented and the appropriate order, relief or denial of relief. If the board determines that the applicant is over-assessed, it shall grant such reasonable abatement as the board determines proper. Notice of a decision must be mailed or hand delivered to all parties and the county commissioners within 10 days of the board's decision. [PL 1995, c. 262, §9 (NEW).]

6. Appeals. A party may appeal the decision of the county board of assessment review to the Superior Court in accordance with the Maine Rules of Civil Procedure, Rule 80B. If the county board of assessment review fails to give written notice of its decision within 60 days of the date the application was filed, unless the applicant agrees in writing to further delay, the application is deemed denied and the applicant may appeal to the Superior Court as if there had been a written denial. [PL 1995, c. 262, §9 (NEW).]
36 M.R.S. § 1951-C — ME Code / Title 36 / Part 3 / Chapter 219 / Section 1951-C
36 §1951-C. Collection of tax by marketplace facilitators and marketplace sellers
Status: in_force

This section governs the collection, reporting and remittance of sales and use tax by marketplace facilitators and marketplace sellers. [PL 2019, c. 441, §8 (NEW); PL 2019, c. 441, §9 (AFF).]

1. Responsibilities of marketplace facilitator. A marketplace facilitator is considered a retailer for each sale of tangible personal property or taxable services for delivery in this State that the marketplace facilitator facilitates on or through its marketplace, including for the collection of the recycling assistance fee pursuant to chapter 719 . [PL 2023, c. 441, Pt. A, §1 (AMD); PL 2023, c. 441, Pt. A, §3 (AFF).]

2. Written statement between marketplace facilitators and marketplace sellers. A marketplace facilitator shall provide to a marketplace seller that sells tangible personal property or taxable services through the marketplace operated by the marketplace facilitator a written statement in which the marketplace facilitator explicitly provides that the marketplace facilitator will collect and remit the taxes imposed pursuant to this Part on all taxable sales the marketplace facilitator facilitates for the marketplace seller. [PL 2019, c. 441, §8 (NEW); PL 2019, c. 441, §9 (AFF).]

3. Responsibilities of marketplace seller. For sales facilitated by a marketplace facilitator, when the marketplace seller has received a written statement from the marketplace facilitator that satisfies the requirements of subsection 2 : A. The marketplace seller shall exclude sales under this section for the purposes of determining the registration requirements of the marketplace seller under section 1754‑B, subsection 1‑B, paragraph B ; [PL 2019, c. 441, §8 (NEW); PL 2019, c. 441, §9 (AFF).] B. A marketplace seller required to register under section 1754‑B, subsection 1‑B, paragraph A may not include the receipts from sales under this section in its total of taxable sales for purposes of its return filed pursuant to section 1951‑A ; and [PL 2019, c. 441, §8 (NEW); PL 2019, c. 441, §9 (AFF).] C. A marketplace seller that holds a registration certificate with the State, when the marketplace seller is not required to register under section 1754‑B, subsection 1‑B, paragraph A , may not report sales under this section for purposes of its return filed pursuant to section 1951‑A . [PL 2019, c. 441, §8 (NEW); PL 2019, c. 441, §9 (AFF).] [PL 2019, c. 441, §8 (NEW); PL 2019, c. 441, §9 (AFF).]

4. Room remarketers and transient rental platforms. Subsections 1 to 3 do not apply to the rental of living quarters by a room remarketer or through a transient rental platform. [PL 2019, c. 441, §8 (NEW); PL 2019, c. 441, §9 (AFF).]