36 M.R.S. § 661 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 661
36 §661. Reimbursement for exemptions
Status: in_force

As required by the Constitution of Maine, Article IV, Part 3, Section 23, the Treasurer of State shall reimburse each municipality 50% of the property tax revenue loss suffered by that municipality during the previous calendar year as a result of statutory property tax exemptions or credits enacted after April 1, 1978. The property tax revenue loss shall be determined pursuant to the following procedure. [PL 1981, c. 133, §5 (NEW).]

1. Filing claim. If a municipality suffers property tax revenue loss as a result of exemptions and credits enacted after April 1, 1978, it may file a claim for reimbursement by November 1st of the following year with the State Tax Assessor on the form prescribed by the State Tax Assessor in section 383 . The form shall contain the following information: A. The total amount of property taxes levied by the municipality in the previous calendar year; [PL 1981, c. 133, §5 (NEW).] B. The valuation of the property taxed by the municipality which resulted in paragraph A ; and [PL 1981, c. 133, §5 (NEW).] C. The valuation of the property which is exempt as a result of exemptions and credits enacted after April 1, 1978. [PL 1981, c. 133, §5 (NEW).] [PL 1981, c. 133, §5 (NEW).]

2. Valuation. The State Tax Assessor shall add the valuation as determined in subsection 1, paragraph B , to the valuation as determined in subsection 1, paragraph C , and divide the sum into the figure determined in subsection 1, paragraph A . [PL 1981, c. 133, §5 (NEW).]

3. Amount of tax revenue loss. The State Tax Assessor shall apply the rate in subsection 2 to the valuation of the exempt property to determine the amount of tax revenue loss. [PL 1981, c. 133, §5 (NEW).]

4. Payment. The Treasurer of State shall pay to the municipality 50% of the property tax revenue loss by December 15th of the year following the year in which property tax revenue was lost by the municipality. [PL 1981, c. 133, §5 (NEW).]

5. Unorganized territory. The unorganized territory shall be entitled to reimbursement under this section in the same manner provided by this section for municipalities. The amount of reimbursement due shall be paid into the Unorganized Territory Education and Services Fund established in chapter 115 . [PL 1985, c. 459, Pt. B, §4 (NEW).]

6. Audits; determinations of bureau. The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if exemptions subject to reimbursement under this section have been properly approved. If the bureau determines that an exemption was improperly approved, the bureau shall ensure, either by setoff against other payments due the municipality or otherwise, that the municipality is not reimbursed for the exemption. A municipality that is aggrieved by a determination of the bureau under this section may appeal pursuant to section 151 . [PL 2021, c. 181, Pt. C, §4 (NEW).]
36 M.R.S. § 943-B — ME Code / Title 36 / Part 2 / Chapter 105 / Section 943-B
36 §943-B. Credit reporting; payment during redemption period
Status: in_force

If a municipality takes action under section 942 or 943 to enforce a lien in effect pursuant to chapter 908‑A that results in a record of a lien in a party's name being placed in that party's file with a consumer reporting agency, that lien must be considered inaccurate information under 15 United States Code, Section 1681i if the party submits proof to the consumer reporting agency that the deferred taxes were paid during the 18-month redemption period provided for in section 943 . [PL 2013, c. 588, Pt. C, §20 (AMD).]
36 M.R.S. § 552 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 552
36 §552. -- tax lien
Status: in_force

There shall be a lien to secure the payment of all taxes legally assessed on real estate as defined in section 551 , provided in the inventory and valuation upon which the assessment is made there shall be a description of the real estate taxed sufficiently accurate to identify it. Such lien shall take precedence over all other claims on said real estate and shall continue in force until the taxes are paid or until said lien is otherwise terminated by law.
36 M.R.S. § 1607 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1607
36 §1607. Meaning of letters used in lists
Status: in_force

In the lists made by the State Tax Assessor, in accordance with this chapter, for purposes of valuation and assessment, the following initial letters mean as follows: The letter "T." when used alone means Township; the letter "R." when used alone means Range; the letter "N." when used alone means North; "E." means East; "S." means South; "W." means West; the letters "N.W." means North West; "N.E." means North East; "S.W." means South West; and "S.E." means South East. [PL 1979, c. 666, §42 (NEW).]
36 M.R.S. § 4066 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4066
36 §4066. Discharge of personal representative's personal liability
Status: in_force

If the personal representative makes a written application, accompanied by a copy of the final determination of the federal estate tax liability, if any, and other supporting documentation that the State Tax Assessor may require, to the assessor for determination of the amount of the tax and discharge of personal liability for that tax, the assessor, as soon as possible and in any event within one year after the making of the application, or if the application is made before the return is filed, then within one year after the return is filed, shall notify the personal representative of the amount of the tax and of any interest on that amount. The personal representative, on payment of that amount, is discharged from personal liability for any deficiency in tax subsequently found to be due and is entitled to a certificate of discharge. [PL 2003, c. 673, Pt. D, §5 (AMD).]
36 M.R.S. § 3204-B — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3204-B
36 §3204-B. Dyed fuel; prohibition on highway use
Status: in_force

1. Generally. Except as provided in subsection 2 , a person may not operate a motor vehicle on the public ways of this State or allow a motor vehicle to be operated on the public ways of this State if the fuel supply tanks of the vehicle contain dyed fuel or other fuel on which the tax imposed by section 3203 has not been paid. For purposes of this subsection, there is a rebuttable presumption that the owner of a motor vehicle has operated the motor vehicle or allowed the motor vehicle to be operated on the public ways of this State with dyed fuel or other fuel when the tax imposed by section 3203 has not been paid by the owner of the motor vehicle. [PL 1995, c. 639, §10 (AMD).]

2. Exceptions. The following motor vehicles are not subject to the prohibition provided in subsection 1 : A. Motor vehicles owned and operated by this State or any political subdivision of this State; and [PL 1995, c. 271, §7 (NEW).] B. Motor vehicles authorized to use dyed fuel on the public ways of this State under the provisions of the Code, section 4082 or rules adopted under the Code. [PL 1995, c. 271, §7 (NEW).] [PL 1995, c. 271, §7 (NEW).]

3. Penalty. A person who violates the prohibition provided in subsection 1 commits a Class D crime and is subject to a fine of not less than $1,000, which may not be reduced. Refusal to permit inspection pursuant to section 3219‑A in order to enforce the provisions of this section constitutes prima facie evidence that the tank or container in question contains dyed fuel. [PL 1995, c. 271, §7 (NEW).]

4. Venue. A violation of this section is deemed to have been committed in part at the principal office of the assessor. Prosecution under this section may be in the county where the act to which the proceeding relates occurred or in Kennebec County. [PL 2005, c. 622, §13 (NEW).]
36 M.R.S. § 4403 — ME Code / Title 36 / Part 7 / Chapter 704 / Section 4403
36 §4403. Tax on tobacco products (WHOLE SECTION TEXT EFFECTIVE 1/05/26)
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE 1/05/26)

1. Smokeless tobacco before January 5, 2026. Before January 5, 2026, a tax is imposed on smokeless tobacco, including chewing tobacco and snuff, at the rate of: A. On amounts of smokeless tobacco packaged for sale to the consumer in a package that contains one ounce or more of smokeless tobacco, $2.02 per ounce and prorated; and [PL 2009, c. 213, Pt. H, §1 (NEW); PL 2009, c. 213, Pt. H, §3 (AFF).] B. On smokeless tobacco packaged for sale to the consumer in a package that contains less than one ounce of smokeless tobacco, $2.02 per package. [PL 2009, c. 213, Pt. H, §1 (NEW); PL 2009, c. 213, Pt. H, §3 (AFF).] Beginning January 2, 2020, the tax rates in this subsection are subject to adjustment pursuant to subsection 5 . [PL 2025, c. 388, Pt. E, §5 (AMD); PL 2025, c. 388, Pt. E, §6 (AFF).]

1-A. Smokeless tobacco on or after January 5, 2026. Beginning January 5, 2026, a tax is imposed on smokeless tobacco, including chewing tobacco and snuff, at the rate of: A. On amounts of smokeless tobacco packaged for sale to the consumer in a package that contains one ounce or more of smokeless tobacco, $3.54 per ounce and prorated; and [PL 2025, c. 388, Pt. E, §5 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).] B. On smokeless tobacco packaged for sale to the consumer in a package that contains less than one ounce of smokeless tobacco, $3.54 per package. [PL 2025, c. 388, Pt. E, §5 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).] The tax rates in this subsection are subject to adjustment pursuant to subsection 5 . [PL 2025, c. 388, Pt. E, §5 (NEW); PL 2025, c. 388, Pt. E, §6 (AFF).]

2. Other tobacco. Beginning January 2, 2020, and before January 1, 2024, a tax is imposed on all tobacco products, other than those subject to tax under subsection 1 , at the rate of 43% of the wholesale sales price. Beginning January 1, 2024, and before January 5, 2026, a tax is imposed on all tobacco products, other than those subject to tax under subsection 1 , at the rate of 43% of the cost price. Beginning January 5, 2026, a tax is imposed on all tobacco products, other than those subject to tax under subsection 1‑A , at the rate of 75% of the cost price. Beginning January 2, 2020, the tax rate imposed pursuant to this subsection is subject to adjustment pursuant to subsection 5. [PL 2025, c. 388, Pt. E, §5 (AMD); PL 2025, c. 388, Pt. E, §6 (AFF).]

3. Imposition. The tax is imposed at the time the distributor or remote retail seller brings or causes to be brought into this State tobacco products that are for sale or for use or at the time tobacco products are manufactured or fabricated in this State for sale in this State. [PL 2023, c. 441, Pt. E, §17 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

4. Exclusion. [PL 2023, c. 441, Pt. E, §18 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

5. Equivalence. If the tax on cigarettes under chapter 703 is increased after January 5, 2026, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 , 1‑A and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes. [PL 2025, c. 388, Pt. E, §5 (AMD); PL 2025, c. 388, Pt. E, §6 (AFF).]

A tobacco product may be taxed only once by the State in accordance with this section. [PL 2023, c. 441, Pt. E, §19 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).](CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE UNTIL 1/05/26)

1. Smokeless tobacco. A tax is imposed on smokeless tobacco, including chewing tobacco and snuff, at the rate of: A. On amounts of smokeless tobacco packaged for sale to the consumer in a package that contains one ounce or more of smokeless tobacco, $2.02 per ounce and prorated; and [PL 2009, c. 213, Pt. H, §1 (NEW); PL 2009, c. 213, Pt. H, §3 (AFF).] B. On smokeless tobacco packaged for sale to the consumer in a package that contains less than one ounce of smokeless tobacco, $2.02 per package. [PL 2009, c. 213, Pt. H, §1 (NEW); PL 2009, c. 213, Pt. H, §3 (AFF).] Beginning January 2, 2020, the tax rates in this subsection are subject to adjustment pursuant to subsection 5 . [PL 2019, c. 530, Pt. A, §3 (AMD).]

2. Other tobacco. Beginning January 2, 2020, a tax is imposed on all tobacco products, other than those subject to tax under subsection 1 , at the rate of 43% of the wholesale sales price. Beginning January 1, 2024, a tax is imposed on all tobacco products, other than those subject to tax under subsection 1 , at the rate of 43% of the cost price. Beginning January 2, 2020, the tax rate imposed pursuant to this subsection is subject to adjustment pursuant to subsection 5 . [PL 2023, c. 441, Pt. E, §16 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

3. Imposition. The tax is imposed at the time the distributor or remote retail seller brings or causes to be brought into this State tobacco products that are for sale or for use or at the time tobacco products are manufactured or fabricated in this State for sale in this State. [PL 2023, c. 441, Pt. E, §17 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

4. Exclusion. [PL 2023, c. 441, Pt. E, §18 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

5. Equivalence. If the tax on cigarettes under chapter 703 is increased after January 2, 2020, the assessor shall calculate a rate of tax on other tobacco products under subsections 1 and 2 that is equivalent to the same percentage change in the tax rate for one cigarette. The adjusted rates calculated by the assessor take effect at the same time as the increase in the tax on cigarettes. [PL 2019, c. 530, Pt. A, §5 (NEW).]

A tobacco product may be taxed only once by the State in accordance with this section. [PL 2023, c. 441, Pt. E, §19 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
36 M.R.S. § 3924 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3924
36 §3924. Effective date
Status: in_force

This chapter shall apply to estates of decedents dying before or after August 6, 1949.
36 M.R.S. § 454 — ME Code / Title 36 / Part 2 / Chapter 103 / Section 454
36 §454. Payment of tax in town where charters surrendered
Status: in_force

When the charter of any municipality listed in the statement filed with the Secretary of State by the State Tax Assessor under section 381 is subsequently surrendered by Act of the Legislature, the tax assessed shall be an outstanding obligation of such municipality, and it shall be paid, and funds for payment thereof shall be raised by the State Tax Assessor in the same manner as provided by law in the case of other outstanding obligations of such municipality. [PL 1973, c. 625, §244 (AMD).]
36 M.R.S. § 506 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 506
36 §506. Prepayment of taxes
Status: in_force

Municipalities at any properly called meeting may authorize their tax collectors or treasurers to accept prepayment of taxes not yet committed and to pay interest on these prepayments, if any is authorized, at a rate not exceeding 8% per year; municipalities are not obligated to authorize the payment of interest on taxes prepaid under this section. Any excess paid in over the amount finally committed must be repaid, with the interest due on the whole transaction, at the date that the tax finally committed is due and payable. [PL 1993, c. 422, §2 (AMD).]
36 M.R.S. § 691 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 691
36 §691. Definitions; exemption limitations
Status: in_force

1. Definitions. As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings. A. "Eligible business equipment" means qualified property that, in the absence of this subchapter, would first be subject to assessment under this Part on or after April 1, 2008. "Eligible business equipment" includes, without limitation, repair parts, replacement parts, replacement equipment, additions, accessions and accessories to other qualified property that first became subject to assessment under this Part before April 1, 2008 if the part, addition, equipment, accession or accessory would, in the absence of this subchapter, first be subject to assessment under this Part on or after April 1, 2008. "Eligible business equipment" also includes inventory parts. "Eligible business equipment" does not include property to the extent it is eligible for exemption from property tax under any other provision of law. "Eligible business equipment" does not include: (1) Office furniture, including, without limitation, tables, chairs, desks, bookcases, filing cabinets and modular office partitions; (2) Lamps and lighting fixtures used primarily for the purpose of providing general purpose office or worker lighting; (3) Property owned or used by an excluded person; (4) Telecommunications personal property subject to the tax imposed by section 457 ; (5) Gambling machines or devices, including any device, machine, paraphernalia or equipment that is used or usable in the playing phases of any gambling activity as that term is defined in Title 8, section 1001, subsection 15 , whether that activity consists of gambling between persons or gambling by a person involving the playing of a machine. "Gambling machines or devices" includes, without limitation: (a) Associated equipment as defined in Title 8, section 1001, subsection 2 ; (b) Computer equipment used directly and primarily in the operation of a slot machine as defined in Title 8, section 1001, subsection 39 ; (c) An electronic video machine as defined in Title 17, section 1831, subsection 4 ; (d) Equipment used in the playing phases of lottery schemes; and (e) Repair and replacement parts of a gambling machine or device; (6) Property located at a retail sales facility and used primarily in a retail sales activity unless the property is owned by a business that operates a retail sales facility in the State exceeding 100,000 square feet of interior customer selling space that is used primarily for retail sales and whose Maine-based operations derive less than 30% of their total annual revenue on a calendar year basis from sales that are made at a retail sales facility located in the State. For purposes of this subparagraph, the following terms have the following meanings: (a) "Primarily" means more than 50% of the time; (b) "Retail sales activity" means an activity associated with the selection and retail purchase of goods or rental of tangible personal property. "Retail sales activity" does not include production as defined in section 1752, subsection 9‑B ; and (c) "Retail sales facility" means a structure used to serve customers who are physically present at the facility for the purpose of selection and retail purchase of goods or rental of tangible personal property. "Retail sales facility" does not include a separate structure that is used as a warehouse or call center facility; (7) Property that is not entitled to an exemption by reason of the additional limitations imposed by subsection 2 ; (8) Personal property that would otherwise be entitled to exemption under this subchapter used primarily to support a telecommunications antenna used by a telecommunications business subject to the tax imposed by section 457 ; or (9) A facility that stores spent nuclear fuel, as defined in Title 22, section 673, subsection 18 , or radioactive waste classified by the United States Nuclear Regulatory Commission as greater‑than‑Class C waste. [PL 2023, c. 588, §§3-5 (AMD); PL 2023, c. 588, §7 (AFF).] B. "Excluded person" means: (1) A public utility as defined in Title 35‑A, section 102, subsection 13 ; (2) A person that provides radio paging service as defined in Title 35‑A, section 102, subsection 15 ; (3) A person that provides mobile telecommunications services as defined in Title 35‑A, section 102, subsection 9‑A ; (4) A cable television company as defined in Title 30‑A, section 2001, subsection 2 ; (5) A person that provides satellite-based direct television broadcast services; or (6) A person that provides multichannel, multipoint television distribution services. [PL 2005, c. 623, §1 (NEW).] C. "Exempt business equipment" means eligible business equipment that is exempt under this subchapter. [PL 2005, c. 623, §1 (NEW).] D. "Inventory parts" includes repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service and stocks or inventories of repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service and other machinery and equipment on hand for future use but not in service if acquired after April 1, 2007, regardless of when placed in service. [PL 2005, c. 623, §1 (NEW).] E. "Municipal tax increment percentage" means, with respect to tax increment financing districts, the specified percentage of captured assessed value retained as provided in Title 30‑A, section 5227 and allocated to the municipality for the municipality's own authorized project costs as provided in Title 30‑A, section 5225 . With respect to tax increment financing districts authorized pursuant to Title 30‑A , former chapter 207, "municipal tax increment percentage" means the specified percentage of captured assessed value retained as provided in Title 30‑A , former section 5254, subsection 1 and allocated to the municipality for the municipality's own authorized project costs as provided in Title 30‑A , former section 5252, subsection 8. [PL 2005, c. 623, §1 (NEW).] F. "Qualified property" means tangible personal property that: (1) Is used or held for use exclusively for a business purpose by the person in possession of it or, in the case of construction in progress or inventory parts, is intended to be used exclusively for a business purpose by the person who will possess that property; and (2) Either: (a) Was subject to an allowance for depreciation under the Code on April 1st of the property tax year for which a claim for exemption under this subchapter is filed or would have been subject to an allowance for depreciation under the Code as of that date but for the fact that the property has been fully depreciated; or (b) In the case of construction in progress or inventory parts, would be subject under the Code to an allowance for depreciation when placed in service or would have been subject to an allowance for depreciation under the Code as of that date but for the fact that the property has been fully depreciated. "Qualified property" also includes all property that is affixed or attached to a building or other real estate if the property is used primarily to further a particular trade or business activity taking place in that building or on that real estate. "Qualified property" also includes a battery storage system, as long as more than 50% of the electrical output from the battery storage system serves load behind the utility meter where the battery storage system is located or there was a fully executed interconnection agreement between the battery storage system owner and a transmission and distribution utility by January 1, 2025. As used in this paragraph, "battery storage system" means commercially available technology that uses mechanical, chemical or thermal processes for absorbing energy and storing it for a period of time for use at a later time, including, but not limited to, lithium-ion batteries. "Qualified property" does not include a building or components or attachments to a building if they are used primarily to serve the building as a building, regardless of the particular trade or activity taking place in or on the building. "Qualified property" also does not include land improvements if they are used primarily to further the use of the land as land, regardless of the particular trade or business activity taking place in or on the land. In the case of construction in progress or inventory parts, the term "used" means "intended to be used." "Qualified property" also does not include any vehicle on which a tax assessed pursuant to chapter 111 has been paid or any watercraft registered for use on state waters on which a tax assessed pursuant to chapter 112 has been paid. [PL 2025, c. 467, §1 (AMD); PL 2025, c. 467, §3 (AFF).] G. "TIF exempt business equipment" means exempt business equipment that is located within a tax increment financing district. [PL 2005, c. 623, §1 (NEW).] [PL 2025, c. 467, §1 (AMD); PL 2025, c. 467, §3 (AFF).]

2. Additional limitations. The exemptions provided pursuant to this subchapter are limited pursuant to this subsection. A. Exemption for certain energy facilities under this subchapter is limited as follows. (1) The exemption provided by this subchapter does not apply to a natural gas pipeline, including pumping or compression stations, storage depots and appurtenant facilities used in the transportation, delivery or sale of natural gas, but not including a pipeline that is less than a mile in length and is owned by a consumer of natural gas delivered through the pipeline. (2) The exemption provided in this subchapter does not apply to property used to produce or transmit energy primarily for sale. Energy is primarily for sale if during the immediately preceding property tax year 2/3 or more of the useful energy is directly or indirectly sold and transmitted through the facilities of a transmission and distribution utility. (3) For purposes of this paragraph, unless the context otherwise indicates, the following terms have the following meanings. (a) "Transmission and distribution utility" has the same meaning as in Title 35‑A, section 102, subsection 20‑B . (b) "Useful energy" is energy in any form that does not include waste heat, efficiency losses, line losses or other energy dissipation. [PL 2005, c. 623, §1 (NEW).] B. Pollution control facilities that are entitled to exemption pursuant to section 656, subsection 1, paragraph E are not entitled to an exemption under this subchapter, except if: (1) The property is entitled to an exemption under section 656, subsection 1, paragraph E but has not yet been certified for exemption under that paragraph; (2) The property has been placed in service after the December 1st immediately preceding April 1st of the tax year for which the exemption is sought but prior to April 1st of the property tax year for which the exemption is sought; and (3) The taxpayer has submitted the required application for certification to the Commissioner of Environmental Protection prior to April 1st. The exemption under this subchapter continues for property that meets the requirements of subparagraphs (1), (2) and (3) only until the certification for exemption under section 656, subsection 1, paragraph E has been granted. If the State Tax Assessor or an assessor denies an exemption on the ground that the property in question is entitled to exemption under section 656, subsection 1, paragraph E and the taxpayer appeals the denial, the State Tax Assessor or assessor shall, at the taxpayer's request, allow the taxpayer up to one year to obtain a statement from the Commissioner of Environmental Protection that the property at issue is not exempt under section 656, subsection 1, paragraph E. If the taxpayer timely produces such a statement or otherwise demonstrates that the property is not exempt under section 656, subsection 1, paragraph E , the State Tax Assessor or an assessor shall allow the exemption under this subchapter, but only for the year in question. [PL 2005, c. 623, §1 (NEW).] [PL 2005, c. 623, §1 (NEW).]
36 M.R.S. § 3981 — ME Code / Title 36 / Part 6 / Chapter 571 / Section 3981
36 §3981. Short title
Status: in_force

This chapter may be cited as the "Uniform Act on Interstate Compromise of Death Taxes".
36 M.R.S. § 584-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 584-A
36 §584-A. Construction
Status: in_force

This subchapter shall be broadly construed to achieve its purpose. The invalidity of any provision shall be deemed not to affect the validity of other provisions. [PL 1971, c. 616, §8 (NEW).]
36 M.R.S. § 6656 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6656
36 §6656. Payment of claims
Status: in_force

1. Reimbursement claim. Notwithstanding any other provision of law, except as provided in subsection 1‑A , section 6652 and section 6662 , upon receipt of a timely and properly completed claim for reimbursement, the State Tax Assessor shall certify that the claimant is eligible for reimbursement under this chapter. The assessor shall determine the benefit for each claimant and shall certify to the State Controller the amounts to be transferred to the Business Equipment Tax Reimbursement reserve account established, maintained and administered by the State Controller from General Fund undedicated revenue. [PL 2015, c. 239, §1 (AMD).]

1-A. Suspension of reimbursement for nonpayment of taxes. The State Tax Assessor shall suspend reimbursement under this chapter for a claimant who is delinquent in the payment of personal property taxes. For the purposes of this paragraph, delinquency occurs when: A. The taxpayer has a past due balance in a single municipality or the unorganized territory in the amount of $10,000 or more in property tax on personal property; and [PL 2015, c. 239, §2 (NEW).] B. The municipal tax collector certifies to the State Tax Assessor or, in the case of the unorganized territory, the State Tax Assessor determines that the taxpayer is delinquent in the payment of personal property taxes. Certification by the municipal tax collector must be made on a form prescribed by the State Tax Assessor and list the tax and interest due and the year for which it is due. The certification by the municipal tax collector or determination by the State Tax Assessor must be made from July 1st to July 15th in the same year as the application for which the reimbursement is to be suspended. [PL 2017, c. 170, Pt. B, §11 (AMD).] Within 10 days after certifying or determining that a taxpayer is delinquent, the municipal tax collector or, in the case of the unorganized territory, the State Tax Assessor shall notify the taxpayer that reimbursement under this chapter for the application period beginning August 1st of that year may be suspended under this subsection unless the past due taxes are paid by the end of the application period for that year. A taxpayer receiving a notice under this subsection has until the last day of the application period prescribed under section 6654 to pay the past due tax to the municipality or, in the case of the unorganized territory, to the State Tax Assessor to redeem any otherwise eligible reimbursement under this chapter. When the municipal tax collector certifies to the State Tax Assessor or, in the case of the unorganized territory, the State Tax Assessor determines that the past due tax has been paid, the State Tax Assessor shall release the reimbursement that has been suspended to the taxpayer in the same manner as for other claims under this chapter. If the taxpayer does not pay the past due tax by the end of the application period, the taxpayer's eligibility for the suspended reimbursement is terminated. [PL 2017, c. 170, Pt. B, §11 (AMD).]

2. Pay certified amounts. The assessor shall pay the certified amounts to each approved applicant that qualifies for the benefit under this chapter by November 1st or within 90 days after receipt of the claim, whichever is later. Interest is not allowed on any payment made to a claimant pursuant to this chapter. [PL 2009, c. 337, §11 (AMD).]

3. Assignment of reimbursement payments. A claimant may assign its right to payments under this chapter to secure a loan from the Finance Authority of Maine, and such an assignment, notwithstanding any contrary provision of law, is a legally valid assignment binding upon the claimant and its successors in interest. Upon notice of such an assignment given to the assessor by the Finance Authority of Maine and written confirmation of such an assignment signed by the claimant, the assessor shall pay to the Finance Authority of Maine any payments due to the claimant pursuant to this chapter and assigned to the Finance Authority of Maine until the Finance Authority of Maine notifies the assessor that the assignment has been released. [PL 2013, c. 67, §2 (NEW).]
36 M.R.S. § 2529 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2529
36 §2529. Pine Tree Development Zone tax credit
Status: in_force

1. Credit allowed. A taxpayer that is a qualified Pine Tree Development Zone business as defined in Title 30‑A, section 5250‑I, subsection 17 is allowed a credit in the amount of: A. One hundred percent of the tax that would otherwise be due under this chapter upon premiums that are attributable to a qualified business activity as defined in Title 30‑A, section 5250‑I, subsection 16 for each of the first 5 tax years beginning with the tax year in which the taxpayer commences its qualified business activity; and [PL 2005, c. 351, §10 (RPR); PL 2005, c. 351, §26 (AFF).] B. For a business located in a tier 1 location, as defined in Title 30‑A, section 5250‑I, subsection 21‑A , 50% of the tax that would otherwise be due under this chapter upon premiums that are attributable to a qualified business activity as defined in Title 30‑A, section 5250‑I, subsection 16 for each of the 5 tax years following the time period in paragraph A . [PL 2009, c. 627, §8 (AMD); PL 2009, c. 627, §12 (AFF).] [PL 2009, c. 627, §8 (AMD); PL 2009, c. 627, §12 (AFF).]

2. Apportioned credit in certain circumstances. In the case of a qualified Pine Tree Development Zone business as defined in Title 30‑A, section 5250‑I, subsection 17 that engages in both qualified and nonqualified business activities in the State, the credit provided for in this section is limited to that portion that is attributable to the qualified business activity. The limitation is calculated by an apportionment. The apportionment is determined by a fraction, the numerator of which is the property value plus the payroll for the taxable year attributed to the qualified business activity of the business and the denominator of which is the statewide property value plus payroll for the taxable year of the business. If the apportionment provisions of this subsection do not fairly reflect the amount of the credit associated with the taxpayer's qualified business activity, the taxpayer may petition for, or the State Tax Assessor may require, in respect to all or any part of the taxpayer's business activity, the employment of another reasonable method to effectuate an equitable apportionment of the credit associated with the taxpayer's qualified business activity. [PL 2005, c. 351, §11 (RPR); PL 2005, c. 351, §26 (AFF).]

3. Limitation. The credit provided by this section may not be claimed for calendar years beginning on or after January 1, 2035. [PL 2023, c. 412, Pt. J, §10 (AMD).]

4. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Property" means the average value of the taxpayer's real and tangible personal property that is owned or rented and used during the tax period. Property owned by the taxpayer is valued at its original cost. Property rented by the taxpayer is valued at 8 times the net annual rental rate. The net annual rental rate is the annual rental rate paid by the taxpayer. [PL 2005, c. 351, §12 (NEW).] B. "Payroll" means the total amount paid in this State during the tax period by the taxpayer for compensation, including wages, pretax employee contributions made to a benefit package and employer contributions made to an employee benefit package. [PL 2005, c. 351, §12 (NEW).] [PL 2005, c. 351, §12 (NEW).]
36 M.R.S. § 5231 — ME Code / Title 36 / Part 8 / Chapter 823 / Section 5231
36 §5231. Extension of time for filing and payment
Status: in_force

1. General. The State Tax Assessor may grant a reasonable extension of time for payment of tax or estimated tax or any installment, or for filing any return, declaration, statement or other document required pursuant to this Part, on terms and conditions the assessor may require. Except as provided in subsection 1‑A or for a taxpayer who is outside the United States, an extension for filing any return, declaration, statement or document may not exceed 8 months. [PL 2003, c. 390, §49 (AMD).]

1-A. Federal extension. When an individual, estate or trust is granted an extension of time within which to file a federal income tax return for any taxable year, an extension to file the taxpayer's income tax return with respect to the tax imposed by this Part is automatically granted for an equivalent period from the date prescribed for filing the return. When a taxable corporation or a financial institution subject to the tax imposed by chapter 819 is granted an extension of time within which to file its federal income tax return for any taxable year, an extension to file the taxpayer's income tax or franchise tax return with respect to the tax imposed by this Part is automatically granted for an equivalent period from the date prescribed for filing the return plus 30 days. [PL 2023, c. 441, Pt. C, §7 (AMD); PL 2023, c. 441, Pt. C, §11 (AFF).]

2. Security. If any extension of time is granted for payment of any amount of tax, the assessor may require the taxpayer to furnish a bond or other security in an amount not exceeding twice the amount for which the extension of time for payment is granted, on terms and conditions the assessor may require. [PL 1989, c. 871, §19 (AMD).]

3. Penalty. A taxpayer that files an income tax or franchise tax return after the due date with a valid extension and that remits the amount of the balance due with that return will not incur a failure-to-pay penalty imposed by section 187‑B, subsection 2 unless the amount remitted with the return is more than 10% of the total tax liability shown on the return. [PL 1995, c. 640, §8 (NEW).]

4. Material budgetary impact. The assessor may not grant a generally applicable extension of time for payment or filing that would have a material budgetary impact on the State without the approval of the Commissioner of Administrative and Financial Services. Prior to granting the approval, the commissioner shall report in writing to the Governor the nature of the extension and its budgetary impact and shall send a copy of the report to the President of the Senate, the Speaker of the House of Representatives, the majority and minority leaders of the Senate and House of Representatives, the chair of the joint standing committee of the Legislature having jurisdiction over taxation matters and the chair of the joint standing committee of the Legislature having jurisdiction over appropriations and financial affairs. [PL 2025, c. 336, §1 (NEW).]
36 M.R.S. § 306 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 306
36 §306. Definitions
Status: in_force

For the purpose of this chapter, the following terms have the following meanings. [PL 2007, c. 627, §9 (AMD).]

1. Chief assessor. "Chief assessor" means the person who is primarily responsible for the assessing function in a primary assessing unit or primary assessing district, designated as such by the State Tax Assessor. [PL 2007, c. 627, §9 (AMD).]

2. Hours of classroom training. "Hours of classroom training" means clock hours, not credit hours. [PL 2007, c. 627, §9 (AMD).]

3. Municipal assessing unit. "Municipal assessing unit" means a municipality that has chosen not to be designated by the State Tax Assessor as a primary assessing area. [PL 2007, c. 627, §9 (AMD).]

4. Primary assessing area. "Primary assessing area" means the basic geographic division of the State's territory for the purpose of property tax assessment and administration. A primary assessing area may be either a primary assessing unit or a primary assessing district. A. [PL 2007, c. 627, §9 (RP).] B. [PL 2007, c. 627, §9 (RP).] [PL 2007, c. 627, §9 (AMD).]

4-A. Primary assessing district. "Primary assessing district" means a multimunicipal area of the State that has been designated by the State Tax Assessor as a primary assessing area. [PL 2007, c. 627, §9 (NEW).]

4-B. Primary assessing unit. "Primary assessing unit" means a single municipality that has been designated by the State Tax Assessor as a primary assessing area. [PL 2007, c. 627, §9 (NEW).]

5. Professional assessor. "Professional assessor" means a person who is employed full time by one or more municipalities or by a primary assessing area, 75% or more of whose time is devoted to assessment administration. [PL 2007, c. 627, §9 (AMD).]

6. State supervisory agency. [PL 2007, c. 627, §9 (RP).]
36 M.R.S. § 6147 — ME Code / Title 36 / Part 9 / Chapter 902 / Section 6147
36 §6147. Definitions (REALLOCATED TO TITLE 36, SECTION 6142)
Status: in_force

(REALLOCATED TO TITLE 36, SECTION 6142)
36 M.R.S. § 685 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 685
36 §685. Duty of assessor; reimbursement by State
Status: in_force

1. Examination and identification. The assessor shall examine each application for homestead exemption that is timely filed with the assessor, determine whether the property is entitled to an exemption under this subchapter and identify the exemption in the municipal valuation. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

2. Entitlement to reimbursement by the State; calculation. A municipality that has approved homestead exemptions under this subchapter may recover from the State: A. For property tax years beginning before April 1, 2018, 50% of the taxes lost by reason of the exemptions under section 683, subsections 1 and 1‑B ; [PL 2019, c. 343, Pt. H, §4 (AMD).] B. For property tax years beginning on April 1, 2018 and April 1, 2019, 62.5% of the taxes lost by reason of the exemptions under section 683, subsections 1 and 1‑B ; [PL 2021, c. 398, Pt. PPPP, §3 (AMD).] C. For property tax years beginning on April 1, 2020 and April 1, 2021, 70% of the taxes lost by reason of the exemptions under section 683, subsections 1 and 1‑B ; [PL 2021, c. 398, Pt. PPPP, §3 (AMD).] D. For property tax years beginning on April 1, 2022, 73% of the taxes lost by reason of the exemptions under section 683, subsections 1 and 1‑B ; and [PL 2021, c. 398, Pt. PPPP, §3 (NEW).] E. For property tax years beginning on or after April 1, 2023, 76% of the taxes lost by reason of the exemptions under section 683, subsections 1 and 1‑B . [PL 2023, c. 412, Pt. II, §1 (AMD).] The municipality must provide proof in a form satisfactory to the bureau. The bureau shall reimburse the Unorganized Territory Education and Services Fund in the same manner for taxes lost by reason of the exemptions. [PL 2023, c. 412, Pt. II, §1 (AMD).]

3. Information provided to State; deviations in assessment ratio. The assessor shall provide by June 1st, annually, any relevant information requested by the bureau for the purpose of determining the actual assessment ratio for developed parcels in use in a municipality. The certified ratio declared by the municipality must be considered accurate by the bureau if it is within 10% of the assessment ratio last determined by the bureau in its annual report of ratio studies involving developed parcels of property. The assessor may submit additional information on the relevant assessment ratio to the bureau in order to prove that a different ratio should apply. The bureau may accept a certified ratio that deviates more than 10% from the last reported developed parcel ratio only if the information submitted by the municipality clearly indicates that the certified ratio is more accurate than the assessment ratio contained in the bureau's most recent annual report. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

4. Estimated and final payments by the State. Reimbursement to municipalities must be made in the following manner. A. The bureau shall estimate the amount of reimbursement required under this section for each municipality and certify 75% of the estimated amount to the Treasurer of State by August 1st, annually. The Treasurer of State shall pay by August 15th, annually, the amount certified to each municipality entitled to reimbursement. [PL 2009, c. 571, Pt. MM, §1 (AMD); PL 2009, c. 571, Pt. MM, §2 (AFF).] B. A municipality claiming reimbursement under this section shall submit a claim to the bureau by November 1st of the year in which the exemption applies or within 30 days of commitment of taxes, whichever occurs later. The bureau shall review the claims and determine the total amount to be paid. The bureau shall certify and the Treasurer of State shall pay by July 15th of the year following the year in which the exemption applies the difference between the estimated payment issued and the amount that the bureau finally determines for the year in which the exemption applies. If the total amount of reimbursement to which a municipality is entitled is less than the amount received under paragraph A , the municipality shall repay the excess to the State by December 30th of that year, or the amount may be offset against the amount of state-municipal revenue sharing due the municipality under Title 30‑A, section 5681 . [PL 2009, c. 571, Pt. MM, §1 (AMD); PL 2009, c. 571, Pt. MM, §2 (AFF).] [PL 2009, c. 571, Pt. MM, §1 (AMD); PL 2009, c. 571, Pt. MM, §2 (AFF).]

5. Reimbursement for state mandated costs. The bureau shall reimburse municipalities and the Unorganized Territory Education and Services Fund for state mandated costs in the manner provided in Title 30‑A, section 5685 . [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
36 M.R.S. § 5200 — ME Code / Title 36 / Part 8 / Chapter 817 / Section 5200
36 §5200. Imposition and rate of tax
Status: in_force

1. Imposition and rate of tax prior to 2018. For tax years beginning before January 1, 2018, a tax is imposed for each taxable year at the following rates on each taxable corporation and on each group of corporations that derives income from a unitary business carried on by 2 or more members of an affiliated group: If the income is: The tax is: Not over $25,000 3.5% of the income $25,000 but not over $75,000 $875 plus 7.93% of the excess over $25,000 $75,000 but not over $250,000 $4,840 plus 8.33% of the excess over $75,000 $250,000 or more $19,418 plus 8.93% of the excess over $250,000 In the case of an affiliated group of corporations engaged in a unitary business with activity taxable only by Maine, the rates provided in this subsection are applied only to the first $250,000 of the Maine net income of the entire group and must be apportioned equally among the taxable corporations unless those taxable corporations jointly elect a different apportionment. The balance of the Maine net income of the entire group is taxed at 8.93%. In the case of an affiliated group of corporations engaged in a unitary business with activity taxable both within and without this State, the rates provided in this subsection are applied only to the first $250,000 of the net income of the entire group and must be apportioned equally among the taxable corporations unless those taxable corporations jointly elect a different apportionment. The balance of the net income of the entire group is taxed at 8.93%. [PL 2017, c. 474, Pt. E, §1 (AMD).]

1-A. Imposition and rate of tax beginning 2018. For tax years beginning on or after January 1, 2018, a tax is imposed for each taxable year at the following rates on each taxable corporation and on each group of corporations that derives income from a unitary business carried on by 2 or more members of an affiliated group: If the income is: The tax is: Not over $350,000 3.5% of the income $350,000 but not over $1,050,000 $12,250 plus 7.93% of the excess over $350,000 $1,050,000 but not over $3,500,000 $67,760 plus 8.33% of the excess over $1,050,000 $3,500,000 or more $271,845 plus 8.93% of the excess over $3,500,000 In the case of an affiliated group of corporations engaged in a unitary business with activity taxable only by Maine, the rates provided in this subsection are applied only to the first $3,500,000 of the Maine net income of the entire group and must be apportioned equally among the taxable corporations unless those taxable corporations jointly elect a different apportionment. The balance of the Maine net income of the entire group is taxed at 8.93%. In the case of an affiliated group of corporations engaged in a unitary business with activity taxable both within and without this State, the rates provided in this subsection are applied only to the first $3,500,000 of the net income of the entire group and must be apportioned equally among the taxable corporations unless those taxable corporations jointly elect a different apportionment. The balance of the net income of the entire group is taxed at 8.93%. [PL 2017, c. 474, Pt. E, §2 (NEW).]

2. Business activity only within Maine. For purposes of subsections 1 and 1‑A , with respect to a taxable corporation or group of corporations that derive income from a unitary business carried on by 2 or more members of an affiliated group with income from business activity that is taxable only by Maine, "income" means Maine net income. [PL 2017, c. 474, Pt. E, §3 (AMD).]

3. Business activity within and outside Maine. For purposes of subsections 1 and 1‑A , with respect to a taxable corporation with income from business activity that is taxable both within and without this State, "income" means the corporation's net income. The tax amount computed under subsections 1 and 1‑A must then be apportioned under the provisions of chapter 821 to determine the amount of tax imposed on that corporation. [PL 2017, c. 474, Pt. E, §3 (AMD).]

4. Business activity within and outside Maine; unitary business. For purposes of subsections 1 and 1‑A , with respect to taxable corporations that derive income from a unitary business carried on by 2 or more members of an affiliated group with business activity that is taxable both within and without this State, "income" means the net income of the entire group. The tax amount computed under subsections 1 and 1‑A must then be apportioned under the provisions of chapter 821 for the entire group to determine the amount of tax imposed on the taxable corporations. [PL 2017, c. 474, Pt. E, §3 (AMD).]

5. Net income. For purposes of this section, "net income" means, for any taxable year, the taxable income of the taxpayer for that taxable year under the laws of the United States as modified by section 5200‑A . [PL 2005, c. 457, Pt. FFF, §1 (NEW); PL 2005, c. 457, Pt. FFF, §2 (AFF).]

6. Taxable in another state. For purposes of this section, a taxpayer is taxable in another state if in that state the taxpayer is subject to a net income tax, a franchise tax measured by net income, a franchise tax for the privilege of doing business, or a corporate stock tax, or that state has jurisdiction to subject the taxpayer to a net income tax regardless of whether, in fact, the state does or does not. [PL 2005, c. 457, Pt. FFF, §1 (NEW); PL 2005, c. 457, Pt. FFF, §2 (AFF).]
36 M.R.S. § 501 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 501
36 §501. Definitions
Status: in_force

The following words and phrases as used in this chapter shall, unless a different meaning is plainly required by the context, have the following meaning:

1. Estates. "Estates" shall be construed to mean both real estate and personal property.

1-A. Current use program. "Current use program" means the: A. Maine Tree Growth Tax Law established in subchapter 2‑A ; [PL 2021, c. 630, Pt. C, §1 (NEW).] B. Farm and open space tax law established in subchapter 10 ; and [PL 2021, c. 630, Pt. C, §1 (NEW).] C. Current use valuation of certain working waterfront land tax law established in subchapter 10‑A . [PL 2021, c. 630, Pt. C, §1 (NEW).] [PL 2021, c. 630, Pt. C, §1 (NEW).]

2. Mortgagee. "Mortgagee" shall be construed to include the heirs and assigns of the mortgagee.

3. Municipality. "Municipality" shall include cities, towns and plantations.

4. Municipal officers. "Municipal officers" means the mayor, councillors and municipal officers of cities, the members of the select board of towns and the assessors of plantations. [RR 2025, c. 1, Pt. F, §2 (COR).]

5. Person. "Person" may include a body corporate or an association.

6. Place. "Place" shall include municipalities, townships and any other unorganized area.

7. Property. "Property" shall be construed to mean both real estate and personal property.

8. Registered mail. "Registered mail" shall be construed to include certified mail.

9. Reside or resident. "Reside" or "resident" shall have reference to place of domicile.

10. Tax collector. "Tax collector" means a person chosen, appointed or designated by a municipality or municipal officers to collect any tax due a municipality; or that person's successor in office. [PL 2025, c. 113, Pt. D, §9 (AMD).]
36 M.R.S. § 176-B — ME Code / Title 36 / Part 1 / Chapter 7 / Section 176-B
36 §176-B. Access to financial records of individuals who owe Maine taxes
Status: in_force

1. Definitions. For the purposes of this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Customer" means any person who has an account, including, but not limited to, a deposit, loan, mortgage or credit card account, with any financial institution and for which the financial institution is obligated to maintain records. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).] B. "Financial institution" means a trust company, savings bank, industrial bank, commercial bank, savings and loan association or credit union organized under the laws of this State or otherwise authorized to do business in this State. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).] C. "Match" means an automated comparison by name and social security number or federal employer identification number of a list of taxpayers provided to a financial institution by the bureau and a list of customers of any financial institution. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).] [PL 2009, c. 213, Pt. AAAA, §8 (NEW).]

2. Computer data match. Upon written request from the State Tax Assessor to a financial institution in this State with the technological capacity to perform a match, the financial institution shall perform a match using the list of taxpayer social security numbers or federal employer identification numbers provided by the bureau. The bureau is responsible for making its computer data compatible with the data of the financial institution with which a match is sought. The bureau's data, at a minimum, must include the name and social security number or federal employer identification number of and, when known, the amount of taxes owed by each taxpayer. The bureau may not request a financial institution to perform a match under this section more often than once every calendar quarter. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).]

3. Compilation of match list. After completing a match requested by the bureau under subsection 2 , a financial institution shall compile for the bureau a list of those customers whose social security numbers or federal employer identification numbers match the list of social security numbers or federal employer identification numbers of taxpayers provided by the bureau. The list must contain the following information, if available to the financial institution through its matching procedure, for each account identified: A. The taxpayer's name; [PL 2009, c. 213, Pt. AAAA, §8 (NEW).] B. The taxpayer's social security number or federal employer identification number; [PL 2009, c. 213, Pt. AAAA, §8 (NEW).] C. The financial institution account number; and [PL 2009, c. 213, Pt. AAAA, §8 (NEW).] D. The account type, account balance and any known encumbrances. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).] [PL 2009, c. 213, Pt. AAAA, §8 (NEW).]

4. Notice to bureau. A financial institution that has compiled a match list under subsection 3 shall send the list to the bureau at the address designated by the bureau. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).]

5. Notice to customer. The financial institution may not provide notice in any form to a customer contained in a match list submitted to the bureau under subsection 4 . Notwithstanding any other provision of law, failure to provide notice to a customer does not constitute a violation of the financial institution's duty of good faith to its customers. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).]

6. Reasonable fee. To cover the costs of carrying out the requirements of this section, a financial institution may assess a reasonable fee to the bureau not to exceed the actual costs incurred by the financial institution. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).]

7. Confidentiality. The list of taxpayers under subsection 3 , with their social security numbers or federal employer identification numbers and the amount of the tax debt provided by the bureau to a financial institution, is confidential. The information may be used only for the purpose of carrying out the requirements of this section. Any person who willfully violates this subsection commits a Class E crime. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).]

8. Immunity from liability; hold harmless. A financial institution is immune from any liability for its good faith actions to comply with this section. The bureau shall defend and hold harmless, including compensation for attorney's fees, a financial institution that acts in good faith to carry out the requirements of this section. [PL 2009, c. 213, Pt. AAAA, §8 (NEW).]
36 M.R.S. § 5218-A — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5218-A
36 §5218-A. Income tax credit for adult dependent care expenses
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Adult day care" has the same meaning as in Title 22, section 6202, subsection 1 . [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).] B. "Adult dependent care expenses" means expenses paid during the taxable year for adult day care, hospice services and respite care for a qualifying individual to the extent not used to calculate the credit under the Code, Section 21. [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).] C. "Applicable percentage" has the same meaning as in the Code, Section 21(a)(2). [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).] D. "Hospice services" has the same meaning as in Title 22, section 8621, subsection 11 . [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).] E. "Qualifying individual" has the same meaning as in the Code, Section 21(b)(1)(B) and Section 21(b)(1)(C), except that "qualifying individual" does not include an individual who has not attained 21 years of age as of the last day of the taxpayer’s tax year. [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).] F. "Respite care" has the same meaning as in Title 34‑B, section 6201, subsection 2‑A . [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).] [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).]

2. Credit for resident taxpayer. A resident individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the applicable percentage of adult dependent care expenses paid during the taxable year. [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).]

3. Credit for nonresident taxpayer. A nonresident individual is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the applicable percentage of adult dependent care expenses paid during the taxable year, multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , to the individual's entire federal adjusted gross income, as modified by section 5122 . [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).]

4. Credit for part-year resident taxpayer. An individual who files a return as a part-year resident in accordance with section 5224‑A is allowed a credit against the tax otherwise due under this Part in the amount of 25% of the applicable percentage of adult dependent care expenses paid during the taxable year, multiplied by a ratio, the numerator of which is the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph A for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph B for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire federal adjusted gross income, as modified by section 5122 . [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).]

5. Maximum expenses. Adult dependent care expenses allowed under this section may not exceed $3,000 for one qualifying individual or $6,000 for 2 or more qualifying individuals. [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).]

6. Refund. The credit allowed by this section may result in a refund of up to $500. In the case of a nonresident individual, the refundable portion of the credit may not exceed $500 multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , to the individual's entire federal adjusted gross income, as modified by section 5122 . In the case of an individual who files a return as a part-year resident in accordance with section 5224‑A , the refundable portion of the credit may not exceed $500 multiplied by a ratio, the numerator of which is the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph A for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income as defined in section 5102, subsection 1‑C, paragraph B for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire federal adjusted gross income, as modified by section 5122. [PL 2015, c. 340, §4 (NEW); PL 2015, c. 340, §5 (AFF).]
36 M.R.S. § 4064 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4064
36 §4064. Tax on estate of nonresident
Status: in_force

A tax is imposed upon the transfer of real property and tangible personal property situated in this State and held by an individual who dies prior to January 1, 2002 or after December 31, 2002 and who at the time of death was not a resident of this State. Maine property is subject to the tax imposed by this section to the extent that such property is either included in the decedent's federal gross estate or is Maine elective property. The amount of this tax is equal to that proportion of the federal credit that the value of the decedent's Maine real and tangible personal property in this State bears to the value of the decedent's federal gross estate. The share of the federal credit used to determine the amount of a nonresident individual's estate tax under this section is computed without regard to whether the specific real or tangible personal property located in the State is marital deduction property. [PL 2011, c. 380, Pt. M, §7 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).]

When real or tangible personal property is owned by a pass-through entity, the entity must be disregarded and the property must be treated as personally owned by the decedent if the entity does not actively carry on a business for the purpose of profit and gain; the ownership of the property in the entity was not for a valid business purpose; or the property was acquired by other than a bona fide sale for full and adequate consideration and the decedent retained a power with respect to or interest in the property that would bring the real or tangible personal property located in this State within the decedent's federal gross estate. [PL 2011, c. 380, Pt. M, §7 (NEW); PL 2011, c. 380, Pt. M, §10 (AFF).]
36 M.R.S. § 6207 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6207
36 §6207. Income limitations for nonelderly households
Status: in_force

A claimant representing a nonelderly household qualifies for the following benefits subject to the following income limitations. [PL 1997, c. 557, Pt. A, §3 (AMD); PL 1997, c. 557, Pt. G, §1 (AFF).]

1. Benefit calculation. For claimants representing a nonelderly household, the benefit is calculated as follows: A. [PL 1989, c. 534, Pt. A, §6 (NEW); PL 1989, c. 878, Pt. B, §36 (RP).] A-1. Fifty percent of that portion of the benefit base that exceeds 4% but does not exceed 8% of income plus 100% of that portion of the benefit base that exceeds 8% of income to a maximum payment of $2,000; and [PL 2009, c. 213, Pt. XXX, §1 (AMD).] B. For application periods beginning on August 1, 2009, August 1, 2010, August 1, 2011 and August 1, 2012, the benefit is limited to 80% of the amount determined under paragraph A‑1 . [PL 2011, c. 380, Pt. P, §1 (AMD).] [PL 2011, c. 380, Pt. P, §1 (AMD).]

2. Income eligibility. [PL 2005, c. 2, Pt. E, §5 (RP); PL 2005, c. 2, Pt. E, §§7, 8 (AFF).]

2-A. Income eligibility. For application periods beginning on or after August 1, 2008, a single-member household with a household income in excess of $60,000 and a household with 2 or more members with a household income in excess of $80,000 are not eligible for a benefit. [PL 2007, c. 700, Pt. A, §2 (NEW).]

3. Subsidized housing; special needs payment. A claim may not be granted under this section to claimants: A. Whose housing costs for the year for which relief is requested were subsidized by government programs that limit housing costs to a percentage of household income, except that the exclusion provided by this paragraph does not apply to persons receiving social security disability or supplemental security income disability benefits. [PL 1999, c. 494, §1 (AMD).] B. [PL 1997, c. 557, Pt. A, §3 (RP); PL 1997, c. 557, Pt. G, §1 (AFF); PL 1997, c. 683, Pt. B, §24 (RP).] [PL 1999, c. 494, §1 (AMD).]

4. Minimum benefit. A claim of less than $10 may not be granted. [PL 1997, c. 557, Pt. A, §3 (AMD); PL 1997, c. 557, Pt. G, §1 (AFF).]
36 M.R.S. § 3914 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3914
36 §3914. Arbitration agreement
Status: in_force

When the assessor claims that a decedent was domiciled in this State at the time of the decedent's death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the assessor may with the approval of the Attorney General make a written agreement with the other taxing authorities and with the personal representative to submit the controversy to the decision of a board consisting of one or any uneven number of arbitrators. The personal representative may make the agreement. The parties to the agreement shall select the arbitrator or arbitrators. [RR 2025, c. 1, Pt. F, §5 (COR).]
36 M.R.S. § 557 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 557
36 §557. Assessment; continued until notice of transfer
Status: in_force

When assessors continue to assess real estate to the person to whom it was last assessed, such assessment is valid, although the ownership or occupancy has changed, unless previous written notice to the assessors has been given of such change and of the name of the person to whom it has been transferred or surrendered.
36 M.R.S. § 6253 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6253
36 §6253. Claim forms; contents
Status: in_force

1. Administration. A taxpayer's claim for deferral under this chapter must be in writing on a form supplied by the bureau and must: A. Describe the homestead; [PL 1989, c. 534, Pt. C, §1 (NEW).] B. Provide information establishing the eligibility for the deferral under this chapter, including information that establishes that the liquid assets and the income, as defined in section 5219‑KK, subsection 1, paragraph D , are less than the limits set by section 6251, subsection 1 for the calendar year immediately preceding the calendar year in which the claim is filed; and [PL 2021, c. 483, Pt. AA, §10 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).] C. Contain any information required by the bureau to show that the requirements of section 6252 have been met. [PL 2021, c. 483, Pt. AA, §10 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).] [PL 2021, c. 483, Pt. AA, §10 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]

2. Statement verification. The claim must contain a statement verified by a written declaration of the taxpayer making the claim that the statements contained in the claim are true. [PL 2021, c. 483, Pt. AA, §10 (AMD); PL 2021, c. 483, Pt. AA, §21 (AFF).]
36 M.R.S. § 5196 — ME Code / Title 36 / Part 8 / Chapter 815 / Section 5196
36 §5196. Reporting federal adjustments; partnership-level audit and administrative adjustment request
Status: in_force

1. General rule. Except in the case of final federal adjustments required under federal law or regulations to be taken into account by the partnership in the partnership return for the adjustment year or other year, a partner shall, in accordance with section 5227‑A , report and pay any amount due with respect to adjustments arising from a partnership-level audit or other action by the IRS that is reported by the taxpayer on a timely filed amended federal income tax return, including a return or other similar report filed pursuant to the Code, Section 6225(c)(2), or a federal claim for refund by filing a federal adjustments report with the assessor for the reviewed year and, if applicable, paying the additional tax, penalties and interest due no later than 180 days after the final determination date. In the case of a partnership with partners required to file a federal adjustments report pursuant to this subsection and included in a composite return or subject to withholding under section 5250‑B in the reviewed year, the partnership shall file an amended composite return and amended withholding return as required by the assessor and pay any additional tax, penalties and interest due no later than 180 days after the final determination date. [PL 2021, c. 181, Pt. A, §7 (AMD).]

2. Authority of state partnership representative. The state partnership representative has sole authority to act on behalf of the partnership for the reviewed year with respect to any action required or permitted under this subchapter, and actions required or permitted under this Title arising from this subchapter, including a request for review pursuant to section 151 . The partnership's direct partners and indirect partners are bound by the actions of the state partnership representative. The assessor may establish reasonable qualifications and procedures for designating a person other than the federal partnership representative to be the state partnership representative. [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).]

3. Partnership reporting and payment. An audited partnership or a partnership that has filed an administrative adjustment request is subject to tax with respect to final federal adjustments without regard to the election under the Code, Section 6226(a). The amount of tax is determined as provided in this subsection. A. An audited partnership or a partnership that has filed an administrative adjustment request shall file a completed federal adjustments report, including the distributive share of the adjustment paid by partners under subsection 1 and other information required by the assessor, and, if subject to tax under this subsection, pay the tax due no later than 180 days after the final determination date. [PL 2021, c. 181, Pt. A, §8 (AMD).] B. The tax due or a refund allowed pursuant to this subsection is determined as follows: (1) Exclude from final federal adjustments the distributive share of adjustments properly allocable to partners pursuant to subsection 1 and adjustments required under federal law or regulations to be taken into account by the partnership in the partnership return for the adjustment year or other year; (2) Exclude from final federal adjustments the distributive share of adjustments reported to direct exempt partners not subject to tax on unrelated business taxable income; (3) For the total distributive shares of the remaining final federal adjustments, remove the portion of such adjustments this State is prohibited from taxing under the Constitution of Maine or the United States Constitution, net of any expenses incurred in production of that income, that are not otherwise excluded pursuant to this paragraph; (4) For the total distributive shares of the remaining final federal adjustments reported to direct corporate partners subject to tax under chapter 817 , and to direct exempt partners subject to tax on unrelated business taxable income, apportion and allocate such adjustments as provided under chapter 821 and multiply the resulting amount by the highest tax rate under section 5200 ; (5) For the total distributive shares of the remaining final federal adjustments reported to direct partners that are nonresident partners subject to tax under section 5111 or 5160 , determine the amount of such adjustments that is Maine-source income under sections 5142 and 5192 and multiply the resulting amount by the highest tax rate under section 5111 for the applicable tax year; (6) For the total distributive shares of the remaining final federal adjustments reported to tiered partners: (a) Determine the amount of such adjustments that is of a type that would be subject to sourcing under section 5142 and calculate the portion of this amount sourced to this State; (b) Determine the amount of such positive adjustments that is of a type that would not be subject to sourcing by a nonresident partner under section 5142 ; (c) Determine the portion of positive adjustments determined in division (b) that can be established to the satisfaction of the assessor to be properly allocable to indirect partners that are nonresident partners or other partners not subject to tax on the adjustments; (d) Determine the amount of such negative adjustments that is of a type that would not be subject to sourcing by a nonresident partner under section 5142 ; and (e) Determine the portion of negative adjustments determined in division (d) that can be established to the satisfaction of the assessor to be properly allocable to indirect partners that are resident partners or other partners subject to tax on the adjustments; (7) Multiply the total of the amounts determined in subparagraph (6), divisions (a) and (b), reduced by the amount determined in subparagraph (6), divisions (c) and (e), by the highest tax rate under section 5111 ; (8) For the total distributive shares of the remaining final federal adjustments reported to resident direct partners subject to tax under section 5111 or 5160 , multiply that amount by the highest tax rate under section 5111 for the applicable tax year; (9) Add the amounts determined in subparagraphs (4), (5), (7) and (8); (10) If the result in subparagraph (9) is a positive amount, interest and penalties pursuant to sections 186 and 187‑B are determined on the amount computed in subparagraph (9) as adjusted by any applicable credit pursuant to paragraph C . For purposes of this subparagraph, notwithstanding any provision of law to the contrary, interest and penalty amounts with respect to the tax due under this subsection accrue beginning on the 15th day of the 3rd month following the end of the taxable year of a partnership that was subject to the partnership‑level audit or administrative adjustment request; and (11) A negative amount computed pursuant to subparagraph (9) must be treated as an overpayment of tax by the partnership for which a claim for refund may be made by the partnership. [PL 2025, c. 271, Pt. C, §4 (AMD).] C. Notwithstanding section 5219‑H , a partnership may not claim any of the credits in chapter 822 against the tax imposed by this subsection. However, a partnership may claim a credit for income taxes imposed on and paid by the partnership to 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 the distributive shares of the final federal adjustments reported to resident direct partners included in the calculation pursuant to paragraph B , subparagraph (8) and paid by the partnership to this State. The credit under this paragraph is calculated in the same manner as the credit allowed by section 5217‑A . [PL 2019, c. 380, §2 (NEW); PL 2019, c. 380, §5 (AFF).] [PL 2025, c. 271, Pt. C, §4 (AMD).]

4. Tiered partners. The direct partners and indirect partners of an audited partnership or of a partnership that has filed an administrative adjustment request that are tiered partners, and all the partners of those tiered partners that are subject to tax under section 5111 , 5160 or 5200 , are subject to the reporting and payment requirements of this section. [PL 2021, c. 181, Pt. A, §9 (AMD).]

5. Effect of partnership reporting and payment of amounts due. Except for adjustments required to be reported and the tax paid under subsection 1 and adjustments required under federal law or regulations to be taken into account by the partnership in the partnership return for the adjustment year or other year, the proper reporting of final federal adjustments and payment of amounts due by a partnership under subsections 3 and 4 relieves the partners of the partnership of any tax liability resulting from their distributive shares of the adjustments so reported. The direct partners or indirect partners may not take any deduction or credit for this amount or claim a refund of the amount in this State. The direct partners or indirect partners may not take a deduction, credit or refund with respect to any negative adjustment accounted for in subsection 3, paragraph B , subparagraphs (2) to (11). [PL 2021, c. 181, Pt. A, §10 (AMD).]

6. Failure of audited partnership, partnership that has filed an administrative adjustment request or tiered partner to report or pay. This section does not prevent the assessor from assessing direct partners or indirect partners for taxes they owe, using the best information available, in the event that a partnership or tiered partner fails to timely make any report or payment required by this subchapter for any reason. [PL 2021, c. 181, Pt. A, §11 (AMD).]
36 M.R.S. § 762 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 762
36 §762. Collections completed by new collectors
Status: in_force

When new tax collectors are chosen and sworn before the former officers have perfected their collections, the latter shall complete the same, as if others had not been chosen and sworn.
36 M.R.S. § 5111 — ME Code / Title 36 / Part 8 / Chapter 803 / Section 5111
36 §5111. Imposition and rate of tax
Status: in_force

A tax is imposed for each taxable year beginning on or after January 1, 2000, on the Maine taxable income of every resident individual of this State. The amount of the tax is determined as provided in this section. [PL 1999, c. 731, Pt. T, §1 (AMD).]

1. Single individuals and married persons filing separate returns. [PL 1991, c. 824, Pt. A, §76 (AMD); PL 1991, c. 824, Pt. A, §79 (AFF); MRSA T. 36 §5111, sub-§1 (RP).]

1-A. Single individuals and married persons filing separate returns; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for single individuals and married persons filing separate returns: If Maine taxable income is: The tax is: Less than $4,150 2% of the Maine taxable income At least $4,150 but less than $8,250 $83 plus 4.5% of the excess over $4,150 At least $8,250 but less than $16,500 $268 plus 7% of the excess over $8,250 $16,500 or more $846 plus 8.5% of the excess over $16,500 [PL 1999, c. 731, Pt. T, §2 (RPR).]

1-B. Single individuals and married persons filing separate returns; tax years from 2002 to 2012. For tax years beginning on or after January 1, 2002 but not later than December 31, 2012, for single individuals and married persons filing separate returns: If Maine Taxable income is: The tax is: Less than $4,200 2% of the Maine taxable income At least $4,200 but less than $8,350 $84 plus 4.5% of the excess over $4,200 At least $8,350 but less than $16,700 $271 plus 7% of the excess over $8,350 $16,700 or more $856 plus 8.5% of the excess over $16,700 [PL 2011, c. 380, Pt. N, §1 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).]

1-C. Single individuals and married persons filing separate returns; tax year 2013. For tax years beginning on or after January 1, 2013 but not later than December 31, 2013, for single individuals and married persons filing separate returns: If Maine Taxable income is: The tax is: At least $5,000 but less than $19,950 6.5% of the excess over $5,000 $19,950 or more $972 plus 7.95% of the excess over $19,950 [PL 2013, c. 368, Pt. Q, §3 (AMD).]

1-D. Single individuals and married persons filing separate returns; tax years beginning 2014 and 2015. For tax years beginning in 2014 or 2015, for single individuals and married persons filing separate returns: If Maine Taxable income is: The tax is: At least $5,200 but less than $20,900 6.5% of the excess over $5,200 $20,900 or more $1,021 plus 7.95% of the excess over $20,900 [PL 2015, c. 267, Pt. DD, §2 (AMD).]

1-E. Single individuals and married persons filing separate returns; tax years beginning 2016. For tax years beginning in 2016, for single individuals and married persons filing separate returns: If Maine taxable income is: The tax is: Less than $21,050 5.8% of the Maine taxable income At least $21,050 but less than $37,500 $1,221 plus 6.75% of the excess over $21,050 $37,500 or more $2,331 plus 7.15% of the excess over $37,500 [PL 2015, c. 267, Pt. DD, §3 (NEW).]

1-F. Single individuals and married persons filing separate returns; tax years beginning 2017. For tax years beginning on or after January 1, 2017, for single individuals and married persons filing separate returns: If Maine taxable income is: The tax is: Less than $21,050 5.8% of the Maine taxable income At least $21,050 but less than $50,000 $1,221 plus 6.75% of the excess over $21,050 $50,000 or more $3,175 plus 7.15% of the excess over $50,000 [PL 2015, c. 267, Pt. DD, §3 (NEW).]

2. Heads of households. [PL 1991, c. 824, Pt. A, §77 (AMD); PL 1991, c. 824, Pt. A, §79 (AFF); MRSA T. 36 §5111, sub-§2 (RP).]

2-A. Heads of households; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for unmarried individuals or legally separated individuals who qualify as heads of households: If Maine taxable income is: The tax is: Less than $6,200 2% of the Maine taxable income At least $6,200 but less than $12,400 $124 plus 4.5% of the excess over $6,200 At least $12,400 but less than $24,750 $403 plus 7% of the excess over $12,400 $24,750 or more $1,268 plus 8.5% of the excess over $24,750 [PL 1999, c. 731, Pt. T, §4 (RPR).]

2-B. Heads of households; tax years from 2002 to 2012. For tax years beginning on or after January 1, 2002 but not later than December 31, 2012, for unmarried individuals or legally separated individuals who qualify as heads of households: If Maine Taxable income is: The tax is: Less than $6,300 2% of the Maine taxable income At least $6,300 but less than $12,500 $126 plus 4.5% of the excess over $6,300 At least $12,500 but less than $25,050 $405 plus 7% of the excess over $12,500 $25,050 or more $1,284 plus 8.5% of the excess over $25,050 [PL 2011, c. 380, Pt. N, §3 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).]

2-C. Heads of households; tax year 2013. For tax years beginning on or after January 1, 2013 but not later than December 31, 2013, for unmarried individuals or legally separated individuals who qualify as heads of households: If Maine Taxable income is: The tax is: At least $7,500 but less than $29,900 6.5% of the excess over $7,500 $29,900 or more $1,456 plus 7.95% of the excess over $29,900 [PL 2013, c. 368, Pt. Q, §5 (AMD).]

2-D. Heads of households; tax years beginning 2014 and 2015. For tax years beginning in 2014 or 2015, for unmarried individuals or legally separated individuals who qualify as heads of households: If Maine Taxable income is: The tax is: At least $7,850 but less than $31,350 6.5% of the excess over $7,850 $31,350 or more $1,528 plus 7.95% of the excess over $31,350 [PL 2015, c. 267, Pt. DD, §4 (AMD).]

2-E. Heads of households; tax years beginning 2016. For tax years beginning in 2016, for unmarried individuals or legally separated individuals who qualify as heads of households: If Maine taxable income is: The tax is: Less than $31,550 5.8% of the Maine taxable income At least $31,550 but less than $56,250 $1,830 plus 6.75% of the excess over $31,550 $56,250 or more $3,497 plus 7.15% of the excess over $56,250 [PL 2015, c. 267, Pt. DD, §5 (NEW).]

2-F. Heads of households; tax years beginning 2017. For tax years beginning on or after January 1, 2017, for unmarried individuals or legally separated individuals who qualify as heads of households: If Maine taxable income is: The tax is: Less than $31,550 5.8% of the Maine taxable income At least $31,550 but less than $75,000 $1,830 plus 6.75% of the excess over $31,550 $75,000 or more $4,763 plus 7.15% of the excess over $75,000 [PL 2015, c. 267, Pt. DD, §5 (NEW).]

3. Individuals filing married joint return or surviving spouses. [PL 1991, c. 824, Pt. A, §78 (AMD); PL 1991, c. 824, Pt. A, §79 (AFF); MRSA T. 36 §5111, sub-§3 (RP).]

3-A. Individuals filing married joint return or surviving spouses; tax years beginning 2000, 2001. For tax years beginning in 2000 or 2001, for individuals filing married joint returns or surviving spouses permitted to file a joint return: If Maine taxable income is: The tax is: Less than $8,250 2% of the Maine taxable income At least $8,250 but less than $16,500 $165 plus 4.5% of the excess over $8,250 At least $16,500 but less than $33,000 $536 plus 7% of the excess over $16,500 $33,000 or more $1,691 plus 8.5% of the excess over $33,000 [PL 1999, c. 731, Pt. T, §6 (RPR).]

3-B. Individuals filing married joint return or surviving spouses; tax years from 2002 to 2012. For tax years beginning on or after January 1, 2002 but not later than December 31, 2012, for individuals filing married joint returns or surviving spouses permitted to file a joint return: If Maine Taxable income is: The tax is: Less than $8,400 2% of the Maine taxable income At least $8,400 but less than $16,700 $168 plus 4.5% of the excess over $8,400 At least $16,700 but less than $33,400 $542 plus 7% of the excess over $16,700 $33,400 or more $1,711 plus 8.5% of the excess over $33,400 [PL 2011, c. 380, Pt. N, §5 (AMD); PL 2011, c. 380, Pt. N, §19 (AFF).]

3-C. Individuals filing married joint return or surviving spouses; tax year 2013. For tax years beginning on or after January 1, 2013 but not later than December 31, 2013, for individuals filing married joint returns or surviving spouses permitted to file a joint return: If Maine Taxable income is: The tax is: At least $10,000 but less than $39,900 6.5% of the excess over $10,000 $39,900 or more $1,944 plus 7.95% of the excess over $39,900 [PL 2013, c. 368, Pt. Q, §7 (AMD).]

3-D. Individuals filing married joint return or surviving spouses; tax years beginning 2014 and 2015. For tax years beginning in 2014 or 2015, for individuals filing married joint returns or surviving spouses permitted to file a joint return: If Maine Taxable income is: The tax is: At least $10,450 but less than $41,850 6.5% of the excess over $10,450 $41,850 or more $2,041 plus 7.95% of the excess over $41,850 [PL 2015, c. 267, Pt. DD, §6 (AMD).]

3-E. Individuals filing married joint returns or surviving spouses; tax years beginning 2016. For tax years beginning in 2016, for individuals filing married joint returns or surviving spouses permitted to file a joint return: If Maine taxable income is: The tax is: Less than $42,100 5.8% of the Maine taxable income At least $42,100 but less than $75,000 $2,442 plus 6.75% of the excess over $42,100 $75,000 or more $4,663 plus 7.15% of the excess over $75,000 [PL 2015, c. 267, Pt. DD, §7 (NEW).]

3-F. Individuals filing married joint returns or surviving spouses; tax years beginning 2017. For tax years beginning on or after January 1, 2017, for individuals filing married joint returns or surviving spouses permitted to file a joint return: If Maine taxable income is: The tax is: Less than $42,100 5.8% of the Maine taxable income At least $42,100 but less than $100,000 $2,442 plus 6.75% of the excess over $42,100 $100,000 or more $6,350 plus 7.15% of the excess over $100,000 [PL 2015, c. 267, Pt. DD, §7 (NEW).]

4. Nonresident individuals. [PL 1987, c. 819, §2 (RP).]

4. Additional tax. Additionally, a tax is imposed for each taxable year on the Maine adjusted gross income of every nonresident individual. The amount of the tax equals the tax computed under this section and chapter 805 as if the nonresident individual were a resident individual, multiplied by the ratio of the nonresident individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , to the nonresident individual's entire federal adjusted gross income, as modified by section 5122 . [PL 2009, c. 434, §62 (AMD).]

5. Income tax surcharge. [PL 2009, c. 434, §63 (RP).]

6. Income tax surcharge to advance public kindergarten to grade 12 education. [PL 2017, c. 284, Pt. D, §2 (RP); PL 2017, c. 284, Pt. D, §3 (AFF).]
36 M.R.S. § 5403 — ME Code / Title 36 / Part 8 / Chapter 841 / Section 5403
36 §5403. Annual adjustments for inflation
Status: in_force

On or about September 15th of each year as specified in this section, the assessor shall multiply the cost-of-living adjustment for taxable years beginning in the succeeding calendar year by the following: [PL 2017, c. 474, Pt. B, §19 (AMD).]

1. Individual income tax rate tables. For the tax rate tables in section 5111 : A. Beginning in 2016 and each year thereafter, by the lowest dollar amounts of the tax rate tables specified in section 5111, subsections 1‑F , 2‑F and 3‑F , except that for the purposes of this paragraph, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2015; and [PL 2015, c. 267, Pt. DD, §33 (NEW).] B. Beginning in 2017 and each year thereafter, by the highest taxable income dollar amount of each tax rate table, except that for the purposes of this paragraph, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2016; [PL 2015, c. 267, Pt. DD, §33 (NEW).] [PL 2015, c. 267, Pt. DD, §33 (NEW).]

2. Standard deductions. In 2025 and each year thereafter, by the dollar amount contained in section 5124‑C, subsection 1‑B, paragraph A , subparagraph (1), except that for the purposes of this subsection, notwithstanding section 5402, subsection 1‑B , the "cost- of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2017; [PL 2023, c. 412, Pt. ZZZ, §7 (RPR).]

3. Itemized deductions. By the dollar amount of the itemized deduction limitation amount in section 5125, subsection 4 ; [PL 2015, c. 267, Pt. DD, §33 (NEW).]

4. Individual income tax standard deduction and itemized deduction phase-out. Beginning in 2018 and each year thereafter, by the dollar amount contained in the numerator of the fraction specified in section 5124‑C, subsection 2, paragraphs A , B and C and section 5125, subsection 7, paragraphs A , B and C , except that for the purposes of this subsection, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2017; [PL 2017, c. 474, Pt. B, §21 (AMD).]

5. Sales tax fairness credit. For the sales tax fairness credit: A. Beginning in 2018 and each year thereafter, by the base credit amounts in section 5213‑A, subsection 1, paragraph A‑1 , including the additional amounts in subparagraph (2), divisions (a) and (b), except that for the purposes of this paragraph, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2017. If the base credit amount, adjusted by application of the cost-of-living adjustment, is not a multiple of $5, any increase must be rounded to the next lowest multiple of $5; and [PL 2017, c. 474, Pt. B, §22 (AMD).] B. [PL 2017, c. 474, Pt. B, §22 (RP).] C. Beginning in 2016 and each year thereafter, by the dollar amount of the income threshold set forth in section 5213‑A, subsection 4 , except that for the purposes of this paragraph, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2015; [PL 2017, c. 474, Pt. B, §22 (AMD).] [PL 2017, c. 474, Pt. B, §22 (AMD).]

6. Property tax fairness credit. For the property tax fairness credit: A. Beginning in 2018 and each year thereafter, by the benefit base amounts in section 5219‑KK, subsection 1, paragraph A‑1 , subparagraphs (1) to (3), except that for the purposes of this subsection, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2017; and [PL 2023, c. 412, Pt. S, §5 (NEW).] B. Beginning in 2024 and each year thereafter, by the benefit base amount in section 5219‑KK, subsection 1, paragraph A‑1 , subparagraph (4), except that for the purposes of this subsection, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2023; [PL 2023, c. 412, Pt. S, §5 (NEW).] [PL 2023, c. 412, Pt. S, §5 (RPR).]

7. Personal exemptions. Beginning in 2018 and each year thereafter, by the dollar amounts contained in section 5126‑A, subsection 1 , except that for the purposes of this subsection, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2017; [PL 2023, c. 412, Pt. ZZZ, §8 (AMD).]

8. Personal exemption phase-out. Beginning in 2018 and each year thereafter, by the dollar amount of the applicable amounts specified in section 5126‑A, subsection 2, paragraphs A , B and C , except that for the purposes of this subsection, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2017; [PL 2025, c. 388, Pt. H, §2 (AMD); PL 2025, c. 388, Pt. Q, §3 (AMD).]

9. Dependent exemption tax credit amount. Beginning in 2024 and each year thereafter, by the dollar amount of the dependent exemption tax credit under section 5219‑SS , except that for the purposes of this subsection, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2023. If the credit amount, adjusted by application of the cost-of-living adjustment, is not a multiple of $5, any increase must be rounded to the next lowest multiple of $5; [RR 2025, c. 1, Pt. A, §57 (COR).]

10. Dependent exemption phase-out. Beginning in 2025 and each year thereafter, by the dollar amount of the applicable amounts specified in section 5219‑SS, subsection 4, paragraphs A , B and C , except that, for the purposes of this subsection, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2024; and [RR 2025, c. 1, Pt. A, §58 (COR).] Revisor's Note: (Subsection 10 as enacted by PL 2025, c. 388, Pt. H, §4 is REALLOCATED TO TITLE 36, SECTION 5403, SUBSECTION 11)

11. (REALLOCATED FROM T. 36, §5403, sub-§10) Income deduction for retirement plan benefits; applicable amount. Beginning in 2025 and each year thereafter, by the dollar amount of the applicable amounts specified in section 5122, subsection 2, paragraph M‑3 , except that for the purposes of this subsection, notwithstanding section 5402, subsection 1‑B , the "cost-of-living adjustment" is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2024. [PL 2025, c. 388, Pt. H, §4 (NEW); RR 2025, c. 1, Pt. A, §59 (RAL).]

Except for subsection 5, paragraph A and subsection 9 , if the dollar amount of each item, adjusted by the application of the cost-of-living adjustment, is not a multiple of $50, any increase must be rounded to the next lowest multiple of $50. [PL 2023, c. 412, Pt. ZZZ, §11 (AMD).]

If the cost-of-living adjustment for any taxable year would be less than the cost-of-living adjustment for the preceding calendar year, the cost-of-living adjustment is the same as for the preceding calendar year. The assessor shall incorporate such changes into the income tax forms, instructions and withholding tables for the taxable year. [PL 2015, c. 267, Pt. DD, §33 (NEW).]
36 M.R.S. § 6591 — ME Code / Title 36 / Part 9 / Chapter 914-B / Section 6591
36 §6591. 2009 Tax Receivables Reduction Initiative established
Status: in_force

There is established the 2009 Tax Receivables Reduction Initiative, referred to in this chapter as "the initiative." The initiative is intended to encourage delinquent taxpayers to pay existing tax obligations. The goal of the initiative is to raise revenue during fiscal year 2009-10 and to reduce the increasing tax receivables. [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
36 M.R.S. § 1233 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1233
36 §1233. Failure to make return; penalty
Status: in_force

Should any owner or person responsible for or in control of personal property taxable by the State Tax Assessor, as provided in section 1231 , neglect or refuse to comply with the requirements of this subchapter, the State Tax Assessor may secure the necessary information by such methods as the State Tax Assessor considers advisable, and the necessary expense incurred in securing such information must be added to the tax assessed against the property of such owner or person and paid to the State Tax Assessor with the tax. [PL 2025, c. 113, Pt. D, §71 (AMD).]
36 M.R.S. § 1140 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1140
36 §1140. Transfer of ownership
Status: in_force

If land taxed under this subchapter is transferred to a new owner or owners, in order to maintain the classification, within one year of the date of transfer, the new owner or owners must file with the assessor a new application and a sworn statement indicating that the transferred parcel continues to meet the requirements of section 1132, subsection 11 . [PL 2007, c. 466, Pt. A, §58 (NEW).]
36 M.R.S. § 5126-A — ME Code / Title 36 / Part 8 / Chapter 805 / Section 5126-A
36 §5126-A. Personal exemptions on or after January 1, 2018
Status: in_force

1. Amount. For income tax years beginning on or after January 1, 2018, a resident individual is allowed a personal exemption deduction for the taxable year equal to $4,150, unless the individual may be claimed as a dependent on another return. A resident individual is allowed an additional personal exemption deduction for the taxable year equal to $4,150 if the individual is married filing a joint return. For income tax years beginning on or after January 1, 2020, a resident individual is allowed an additional personal exemption deduction for the taxable year equal to $4,150 if the individual is married and does not file a joint return, as long as the individual's spouse has no federal gross income during the taxable year and, notwithstanding the suspension of the exemption amount pursuant to the Code, Section 151(d)(5)(A), an exemption deduction would be allowed for the individual's spouse under the Code for the taxable year. No additional personal exemption deduction is allowed under this section if the individual's spouse may be claimed as a dependent on another return. The deduction allowed under this subsection is subject to the phase-out under subsection 2 . For purposes of this subsection, "dependent" has the same meaning as in the Code, Section 152. [PL 2019, c. 659, Pt. C, §1 (AMD).]

2. Phase-out. The personal exemption deduction amount determined under subsection 1 must be reduced by an amount equal to the total personal exemption deduction amount multiplied by a fraction. The numerator of the fraction is the taxpayer's Maine adjusted gross income less the applicable amount, except that the numerator may not be less than zero, and the denominator is $62,500 in the case of a married individual filing a separate return and $125,000 in all other cases. In no case may the fraction contained in this subsection produce a result that is more than one. The applicable amount used to calculate the numerator in this subsection must be adjusted for inflation in accordance with section 5403, subsection 8 . For purposes of this subsection, "applicable amount" means: A. For single individuals, $266,700; [PL 2017, c. 474, Pt. B, §7 (NEW).] B. For individuals filing as heads of households, $293,350; [PL 2017, c. 474, Pt. B, §7 (NEW).] C. For individuals filing married joint returns or surviving spouses, $320,000; or [PL 2017, c. 474, Pt. B, §7 (NEW).] D. For married individuals filing separate returns, 1/2 of the applicable amount under paragraph C . [PL 2019, c. 501, §30 (AMD).] [PL 2019, c. 501, §30 (AMD).]
36 M.R.S. § 1505 — ME Code / Title 36 / Part 2 / Chapter 112 / Section 1505
36 §1505. Unorganized territory
Status: repealed

For the purposes of this chapter, the unorganized territory shall be treated as a municipality. All excise tax payments for watercraft owned by residents of the unorganized territory, nonresidents or a partnership or corporation, domestic or foreign, and principally moored, docked or located or with an established base of operations in the unorganized territory shall be collected and distributed in the same manner as the motor vehicle excise tax. [PL 1985, c. 459, Pt. C, §13 (AMD).]

Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.
36 M.R.S. § 5216-B — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5216-B
36 §5216-B. Seed capital investment tax credit
Status: in_force

1. Definitions. As used in this section, unless the context indicates otherwise, the following terms have the following meanings. A. "Certificate" means a tax credit certificate issued by the Finance Authority of Maine pursuant to Title 10, chapter 110, subchapter IX . [PL 1987, c. 854, §§4, 5 (NEW).] B. "Investment" means an investment for which a certificate has been received. [PL 1987, c. 854, §§4, 5 (NEW).] C. "Investor" means a taxpayer or private venture capital fund that has received a certificate. [PL 2011, c. 454, §14 (AMD).] D. "Private venture capital fund” has the same meaning as under Title 10, section 1100‑T, subsection 1‑A . [PL 2011, c. 454, §15 (NEW).] [PL 2011, c. 454, §§14, 15 (AMD).]

2. Credit. An investor is entitled to a credit against the tax otherwise due under this Part equal to the amount of the tax credit certificate issued by the Finance Authority of Maine in accordance with Title 10, section 1100‑T and as limited by this section. Except with respect to tax credit certificates issued under Title 10, section 1100‑T, subsection 2‑C , in the case of partnerships, limited liability companies, S corporations, nontaxable trusts and any other entities that are treated as flow-through entities for tax purposes under the Code, the individual partners, members, stockholders, beneficiaries or equity owners of such entities must be treated as the investors under this section and are allowed a credit against the tax otherwise due from them under this Part in proportion to their respective interests in those partnerships, limited liability companies, S corporations, trusts or other flow-through entities. Except as limited or authorized by subsection 3 or 4 , 25% of the credit must be taken in the taxable year in which the investment is made and 25% per year must be taken in each of the next 3 taxable years. With respect to tax credit certificates issued under Title 10, section 1100‑T, subsection 2‑C , the credits are refundable and the investor shall file a return requesting a refund for an investment for which it has received a tax credit certificate in the calendar year following the calendar year during which the investment was made. [PL 2017, c. 170, Pt. E, §3 (AMD).]

3. Limitation. With respect to tax credit certificates issued under Title 10, section 1100‑T, subsection 2 or 2‑A , the amount of the credit allowed under this section for any one taxable year may not exceed 50% of the tax imposed by this Part on the investor for the taxable year before application of the credit. [PL 2011, c. 454, §17 (AMD).]

4. Carry forward. Credits not taken because of the limitation in subsection 3 shall be taken in the next taxable year in which the credit may be taken, provided that the limitation of subsection 3 shall also apply to the carry-forward years. In no case may this carry-forward period exceed 15 years. [PL 1987, c. 854, §§4, 5 (NEW).]

5. Recapture. In the event that the Finance Authority of Maine revokes a certificate, there must be added to the tax imposed on the investor under this Part for the taxable year in which the revocation occurs an amount equal to the total amount of credit authorized and revoked minus the amount of credit not yet taken. [PL 2011, c. 454, §18 (AMD).]

6. Evaluation; specific public policy objective; performance measures. The credit provided under this section is subject to ongoing legislative review in accordance with Title 3, chapter 37 . The Office of Program Evaluation and Government Accountability shall submit an evaluation of the credit provided under this section to the joint legislative committee established to oversee program evaluation and government accountability matters and the joint standing committee of the Legislature having jurisdiction over taxation matters. In developing evaluation parameters to perform the review, the office shall consider: A. That the specific public policy objectives of the credit provided under this section are: (1) To increase job opportunities for residents of the State in businesses that export products or services from the State; (2) To increase private investment in small new and existing businesses, especially those that experience significant difficulty in the absence of investment incentives in obtaining equity financing to carry the businesses from start-up through initial development; and (3) To increase municipal tax bases; and [PL 2019, c. 616, Pt. LL, §12 (NEW).] B. Performance measures, including, but not limited to: (1) The number and geographic distribution of full-time employees added or retained during a period being reviewed who would not have been added or retained in the absence of the credit; (2) The amount of qualified investment in eligible businesses during the period being reviewed; (3) The change in the number of businesses created or retained in the State as a result of the credit; (4) Measures of fiscal impact and overall economic impact to the State; and (5) The amount of the tax revenue loss for each year being reviewed divided by the number of jobs created or retained. [PL 2019, c. 616, Pt. LL, §12 (NEW).] [PL 2019, c. 616, Pt. LL, §12 (NEW).]
36 M.R.S. § 2530 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2530
36 §2530. Maine Life and Health Insurance Guaranty Association credit
Status: in_force

A taxpayer is allowed a credit against the tax otherwise due under this chapter as determined under Title 24‑A, section 4621 . [PL 2005, c. 346, §15 (NEW); PL 2005, c. 346, §16 (AFF).]
36 M.R.S. § 2522 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2522
36 §2522. Assessment of tax; notice; suspension for nonpayment
Status: in_force

The State Tax Assessor shall notify the several companies and attorneys-in-fact of a reciprocal insurer mentioned in section 2520 , and unless the tax, penalty and interest is paid, the Superintendent of Insurance shall suspend the right of the company or attorney-in-fact of a reciprocal insurer to do any further business in the State until the tax, penalty or interest is paid. [PL 1973, c. 727, §12 (RPR).]
36 M.R.S. § 1231 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1231
36 §1231. Returns to State Tax Assessor
Status: in_force

On or before the first day of May in each year, every owner or person in charge or control of personal property that on the first day of April of that year is situated, whether permanently or temporarily, within the unorganized territory shall return to the State Tax Assessor on a form to be furnished by the State Tax Assessor a complete list of such property that would not be exempt from taxation if it were located in a municipality of this State and that is not otherwise subject to taxation under this Part. That property must be taxed at the rate established by the State Tax Assessor as provided in section 1602 . [PL 2007, c. 627, §30 (AMD).]

A person who knowingly makes a fraudulent return under this section commits a civil violation for which a fine of not less than $100 nor more than $500 for each violation must be adjudged. [PL 2007, c. 627, §30 (AMD).]
36 M.R.S. § 201 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 201
36 §201. Supervision and administration
Status: in_force

The State Tax Assessor shall have and exercise general supervision over the administration of the assessment and taxation laws of the State, and over local assessors and all other assessing officers in the performance of their duties, to the end that all property shall be assessed at the just value thereof in compliance with the laws of the State. [PL 1977, c. 509, §2 (AMD).]
36 M.R.S. § 3202 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3202
36 §3202. Definitions
Status: in_force

1. Distillates. "Distillates" means all combustible gases and liquids used in an internal combustion engine, including biodiesel fuel, except the fuel subject to the tax imposed by chapter 451 and low-energy fuel. [PL 2003, c. 266, §1 (AMD).]

1-A. Biodiesel fuel. "Biodiesel fuel" means renewable fuel composed of mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats that is registered with the United States Environmental Protection Agency as a fuel and a fuel additive under the federal Clean Air Act, Section 211(b), 42 United States Code, Section 7545 and as otherwise specified in the American Society for Testing Materials Standard D6751-02a or its subsequent Standard Specification for Biodiesel Fuel (B100) Blend Stock for Distillate Fuels. [PL 2003, c. 266, §2 (NEW).]

2. Duly licensed user. "Duly licensed user" means any user holding an unrevoked license issued by this State. [PL 1983, c. 94, Pt. D, §6 (NEW).]

2-A. Dyed fuel. "Dyed fuel" means a distillate that is dyed pursuant to the requirements of the Federal Government. [PL 1995, c. 271, §1 (NEW).]

2-B. IFTA. "IFTA" means the International Fuel Tax Agreement administered by the International Fuel Tax Association, Inc., a nonprofit corporation organized under the laws of the State of Arizona. [PL 2001, c. 396, §27 (NEW).]

2-C. IFTA governing documents. "IFTA governing documents" means the IFTA Articles of Agreement, the IFTA Audit Manual and the IFTA Procedures Manual, as amended as of July 15, 2015. [PL 2015, c. 473, §20 (AMD).]

2-D. Gross gallons. "Gross gallons" means actual measured gallons of special fuel received, sold or used, without adjustment for temperature or barometric pressure. [PL 2007, c. 627, §79 (NEW).]

2-E. Licensed supplier. “Licensed supplier” means a supplier that is not a registered supplier. [PL 2009, c. 434, §47 (NEW).]

3. Low-energy fuel. "Low-energy fuel" means, for the purpose of this section , any fuel used to propel vehicles powered by internal combustion engines that has 90% or less of the energy potential of an equivalent volume of gasoline. Energy potential will be determined by the number of British Thermal Units in a standard volume. Low-energy fuels include, but are not limited to, liquefied natural gas, liquefied petroleum gas, propane, methane, butane, other light petroleum gasses, alcohol fuels and other fuels that meet the criteria in this subsection. [PL 1983, c. 94, Pt. D, §6 (NEW).]

4. Motor vehicle. "Motor vehicle" means any vehicle, engine, machine or mechanical contrivance that is propelled by an internal combustion engine or motor. [PL 1995, c. 271, §2 (RPR).]

5. Person. [PL 1995, c. 271, §3 (RP).]

5-A. Public way. "Public way" has the same meaning as provided in Title 29‑A, section 101 . [PL 1995, c. 271, §4 (NEW).]

5-B. Retailer. "Retailer" means any person purchasing low-energy fuel principally for resale directly into the fuel tank of a motor vehicle. [PL 1999, c. 733, §1 (NEW); PL 1999, c. 733, §17 (AFF).]

5-C. Retail dealer. "Retail dealer" means a person that operates in this State a place of business from which special fuel is sold at retail and delivered directly into the fuel tanks of motor vehicles or watercraft. A retailer or supplier is a retail dealer only with respect to special fuel delivered into a retail storage tank operated by that retailer or supplier or into a retail storage tank of a consignee or commission agent. [PL 2007, c. 627, §80 (NEW).]

5-D. Registered supplier. “Registered supplier” means a supplier that purchases or imports only distillates on which the tax imposed by this chapter has been paid to a licensed supplier and that makes sales of distillates only to retail dealers or directly into the fuel tanks of motor vehicles. A registered supplier may also purchase and sell dyed fuel. [PL 2009, c. 434, §48 (NEW).]

6. Special fuel. "Special fuel" means distillates and low-energy fuel. [PL 1983, c. 94, Pt. D, §6 (NEW).]

7. Supplier. "Supplier" means a person that imports distillates into the State, exports distillates from the State, produces, refines, manufactures or compounds distillates in the State or purchases distillates in the State, principally for resale to others in bulk. "Supplier" includes licensed suppliers and registered suppliers. [PL 2009, c. 434, §49 (RPR).]

7-A. Terminal. "Terminal" means a storage and distribution facility for distillates supplied by a pipeline or marine vessel, or both, that has been registered as a qualified terminal by the Internal Revenue Service. [PL 1999, c. 733, §3 (AMD); PL 1999, c. 733, §17 (AFF).]

8. Use. "Use" means, in addition to its original meaning, the receipt of special fuel by any person into a motor vehicle or into a receptacle from which special fuel is supplied by that person to that person's own or other motor vehicles. [RR 2025, c. 1, Pt. F, §4 (COR).]

9. User. "User" means any person who is the registered owner or who causes the operation in the State of any motor vehicle that uses special fuel in an internal combustion engine and that: A. Has a gross vehicle weight or combined gross vehicle weight of more than 26,000 pounds; [PL 1995, c. 482, Pt. B, §21 (NEW); PL 1995, c. 482, Pt. B, §22 (AFF).] B. Has 3 or more axles on the power unit regardless of gross weight; or [PL 1995, c. 482, Pt. B, §21 (NEW); PL 1995, c. 482, Pt. B, §22 (AFF).] C. Is a bus designed to carry 20 or more passengers. [PL 1995, c. 482, Pt. B, §21 (NEW); PL 1995, c. 482, Pt. B, §22 (AFF).] [PL 1995, c. 482, Pt. B, §21 (RPR); PL 1995, c. 482, Pt. B, §22 (AFF).]

10. Wholesaler. "Wholesaler" means a person that owns, operates or otherwise controls a terminal or a person that holds a distillate inventory position in a terminal when that person has a contract with the terminal operator for the use of storage facilities and terminal services for fuel at the terminal. [PL 1999, c. 733, §3 (AMD); PL 1999, c. 733, §17 (AFF).]
36 M.R.S. § 695 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 695
36 §695. Denial of exemption; appeals
Status: in_force

If the assessor determines that a property is not entitled to an exemption under this subchapter, the assessor shall provide a written notice of denial prior to the tax commitment date in that municipality, including the reasons for the denial, to the applicant by either personal delivery or certified mail. An applicant may contest a denial by the assessor of an exemption under this subchapter either by using the procedures provided in subchapter 8 or by pursuing such other actions or proceedings by which other property tax exemptions under this chapter may be reviewed or adjudicated. If the assessor determines that a property receiving an exemption under this subchapter in any year within the 3 preceding years was not eligible for the exemption, the assessor shall immediately notify the bureau in writing. [PL 2005, c. 623, §1 (NEW).]
36 M.R.S. § 5251 — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5251
36 §5251. Information statement
Status: in_force

Every person who is required to deduct and withhold tax under this Part, or who would have been required to deduct and withhold tax if an employee had claimed no more than one withholding exemption, shall furnish a written statement as prescribed by the assessor to each person in respect to the items of income subject to withholding paid to that person during the calendar year on or before January 31st of the succeeding year, or, in the case of an employee who is terminated before the close of the calendar year, within 30 days from the date of receipt of a written request from the employee if that 30-day period ends before January 31st. The assessor may establish an alternative due date for providing a written statement under this section that is consistent with the due date for the related federal statement. The statement must show the amount of wages paid by the employer to the employee or, in the case of withholding pursuant to sections 5250‑B and 5255‑B , the total items of income that were subject to withholding, the amount deducted and withheld as tax and such other information as the assessor requires. [PL 2013, c. 546, §15 (AMD).]
36 M.R.S. § 1288 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1288
36 §1288. Applicability of provisions
Status: in_force

Sections 1286 and 1287 shall not apply to actions between cotenants.
36 M.R.S. § 1955-C — ME Code / Title 36 / Part 3 / Chapter 219 / Section 1955-C
36 §1955-C. Assessment for vehicles
Status: in_force

Certificates forwarded to the State Tax Assessor under Title 29‑A, section 409, subsection 4 or Title 12, section 13003 , must be treated as returns filed under this Title for purposes of section 141 . [PL 2003, c. 414, Pt. B, §65 (AMD); PL 2003, c. 614, §9 (AFF).]
36 M.R.S. § 5219-SS — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-SS
36 §5219-SS. Dependent exemption tax credit
Status: in_force

1. Resident taxpayer; tax years beginning before 2026. For tax years beginning on or after January 1, 2018 and before January 1, 2026, a resident individual is allowed a credit against the tax otherwise due under this Part equal to $300 for each qualifying child and dependent of the taxpayer for whom the taxpayer was eligible to claim the federal child tax credit pursuant to the Code, Section 24 for the same taxable year, subject to the phase-out provisions under subsection 4. [PL 2025, c. 113, Pt. C, §6 (AMD).]

1-A. Resident taxpayer; tax years beginning 2026 or after. For tax years beginning on or after January 1, 2026, a resident individual is allowed a credit against the tax otherwise due under this Part equal to $300 for each dependent of the taxpayer for whom the taxpayer was eligible to claim the federal personal exemption pursuant to the Code, Section 151 in an amount greater than $0 for the same taxable year, subject to the phase-out provisions under subsection 4. [PL 2025, c. 113, Pt. C, §7 (AMD).]

2. Nonresident taxpayer; tax years beginning before 2026. For tax years beginning on or after January 1, 2018 and before January 1, 2026, a nonresident individual is allowed a credit against the tax otherwise due under this Part equal to $300 for each qualifying child and dependent of the taxpayer for whom the taxpayer was eligible to claim the federal child tax credit pursuant to the Code, Section 24 for the same taxable year, subject to the phase-out provisions under subsection 4 , multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , to the individual's entire federal adjusted gross income as modified by section 5122. [PL 2025, c. 113, Pt. C, §8 (AMD).]

2-A. Nonresident taxpayer; tax years beginning 2026 or after. For tax years beginning on or after January 1, 2026, a nonresident individual is allowed a credit against the tax otherwise due under this Part equal to $300 for each dependent of the taxpayer for whom the taxpayer was eligible to claim the federal personal exemption pursuant to the Code, Section 151 in an amount greater than $0 for the same taxable year, subject to the phase-out provisions under subsection 4 , multiplied by the ratio of the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , to the individual's entire federal adjusted gross income as modified by section 5122. [PL 2025, c. 113, Pt. C, §9 (AMD).]

3. Part-year resident taxpayer; tax years beginning before 2026. For tax years beginning on or after January 1, 2018 and before January 1, 2026, an individual who files a return as a part-year resident in accordance with section 5224‑A is allowed a credit against the tax otherwise due under this Part equal to $300 for each qualifying child and dependent of the taxpayer for whom the taxpayer was eligible to claim the federal child tax credit pursuant to the Code, Section 24 for the same taxable year, subject to the phase-out provisions under subsection 4 , multiplied by a fraction, the numerator of which is the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph A , for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire federal adjusted gross income as modified by section 5122 . [PL 2025, c. 113, Pt. C, §10 (AMD).]

3-A. Part-year resident taxpayer; tax years beginning 2026 or after. For tax years beginning on or after January 1, 2026, an individual who files a return as a part-year resident in accordance with section 5224‑A is allowed a credit against the tax otherwise due under this Part equal to $300 for each dependent of the taxpayer for whom the taxpayer was eligible to claim the federal personal exemption pursuant to the Code, Section 151 in an amount greater than $0 for the same taxable year, subject to the phase-out provisions under subsection 4 , multiplied by a fraction, the numerator of which is the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph A , for that portion of the taxable year during which the individual was a resident plus the individual's Maine adjusted gross income, as defined in section 5102, subsection 1‑C, paragraph B , for that portion of the taxable year during which the individual was a nonresident and the denominator of which is the individual's entire federal adjusted gross income as modified by section 5122 . [PL 2025, c. 113, Pt. C, §11 (AMD).]

4. Refundability; phase-out. For tax years beginning before January 1, 2024, the credit allowed by this section may not reduce the tax otherwise due under this Part to less than zero. For tax years beginning on or after January 1, 2024, the credit allowed under subsections 1 , 1‑A , 3 and 3‑A , as increased by subsection 5 for tax years beginning on or after January 1, 2025, is refundable. For tax years beginning before January 1, 2025, the amount of the credit allowed by this section must be reduced, but not below zero, by $7.50 for each $1,000 or fraction thereof by which the taxpayer's Maine adjusted gross income exceeds $400,000 in the case of a joint return and $200,000 in any other case. For tax years beginning on or after January 1, 2025, the amount of the credit allowed by this section, as increased by subsection 5 , must be reduced, but not below zero, by $20 for each $500 or fraction thereof by which the taxpayer's Maine adjusted gross income exceeds: A. For a single individual, $100,000; [PL 2025, c. 388, Pt. Q, §1 (NEW).] B. For an individual filing as a head of household, $125,000; [PL 2025, c. 388, Pt. Q, §1 (NEW).] C. For individuals filing married joint returns or surviving spouses, $150,000; and [PL 2025, c. 388, Pt. Q, §1 (NEW).] D. For a married individual filing a separate return, 1/2 of the applicable amount under paragraph C. [PL 2025, c. 388, Pt. Q, §1 (NEW).] [PL 2025, c. 388, Pt. Q, §1 (AMD).]

5. Increased credit for qualifying children and dependents under 6 years of age. For tax years beginning on or after January 1, 2025, the credit amount allowed in subsections 1 , 1‑A , 2 , 2‑A , 3 and 3‑A for each qualifying child and dependent who has not attained 6 years of age before the end of the taxable year is multiplied by 2. [PL 2025, c. 388, Pt. Q, §2 (NEW).]
36 M.R.S. § 503 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 503
36 §503. Town taxes; legality
Status: in_force

The assessment of a tax by a town is illegal unless the sum assessed is raised by vote of the voters at a meeting legally called and notified.
36 M.R.S. § 6655 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6655
36 §6655. Forms
Status: in_force

The State Tax Assessor shall prescribe forms for the notice of claim and statement of the assessor or assessors provided in section 6653 and the claim for reimbursement, with instructions, and make those forms available to taxpayers and taxing jurisdictions. The forms must include a checkoff to indicate if the applicant is also receiving tax increment financing. [PL 2005, c. 12, Pt. BBB, §3 (AMD).]
36 M.R.S. § 205 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 205
36 §205. Forms, reports and records
Status: in_force

The State Tax Assessor shall prescribe the form of blanks, reports, abstracts and other records relating to the assessment of property for taxation. Assessors and other officers shall use and follow the forms so prescribed and the State Tax Assessor shall have power to enforce their use.
36 M.R.S. § 5222 — ME Code / Title 36 / Part 8 / Chapter 823 / Section 5222
36 §5222. Returns by fiduciaries
Status: in_force

1. Decedents. An income tax return for a deceased individual must be made and filed by the deceased individual's executor, administrator or other person charged with the care of that deceased individual's property. A final return of a decedent is due when it would have been due if the decedent had not died. [RR 2025, c. 1, Pt. F, §27 (COR).]

2. Individuals under disability. An income tax return for an individual who is unable to make a return by reason of minority or other disability must be made and filed by that individual's duly authorized agent, committee, guardian, conservator or fiduciary or another person charged with the care of that individual or that individual's property other than a receiver in possession of only a part of the individual's property. [RR 2025, c. 1, Pt. F, §28 (COR).]

3. Estates and trusts. The income tax return of an estate or trust shall be made and filed by the fiduciary thereof. [P&SL 1969, c. 154, §F/§1 (NEW).]

4. Joint fiduciaries. If 2 or more fiduciaries are acting jointly, the return may be made by any one of them. [PL 1979, c. 541, Pt. A, §238 (AMD).]

5. Corporations and taxable entities. The income tax return of a taxable corporation or the franchise tax return of a financial institution must be made and filed by an officer of the corporation or financial institution. [PL 1997, c. 404, §8 (AMD); PL 1997, c. 404, §10 (AFF).]

6. Cross reference. [PL 2011, c. 655, Pt. QQ, §5 (RP); PL 2011, c. 655, Pt. QQ, §8 (AFF).]
36 M.R.S. § 4404-B — ME Code / Title 36 / Part 7 / Chapter 704 / Section 4404-B
36 §4404-B. Sales of tobacco products in contravention of law
Status: in_force

1. Tobacco products. A distributor or remote retail seller may not offer for sale or sell tobacco products if the package containing the tobacco products: A. Is subject to and does not comply with 15 United States Code, Section 4401, et seq., for the placement of labels, warnings or any other information for a package of tobacco products to be sold within the United States and 26 United States Code, Section 5723; [PL 2005, c. 627, §11 (NEW).] B. Is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S." or with other wording indicating that the manufacturer did not intend that the product be sold in the United States; [PL 2005, c. 627, §11 (NEW).] C. Has been altered by adding or deleting wording, labels or warnings described in paragraphs A and B ; [PL 2005, c. 627, §11 (NEW).] D. Has been imported into the United States in violation of 26 United States Code, Section 5754; or [PL 2005, c. 627, §11 (NEW).] E. In any way violates federal trademark or copyright laws. [PL 2005, c. 627, §11 (NEW).] [PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

2. Shipment only to licensed retailers. A distributor may not sell or offer to sell tobacco products to a retailer unless the retailer has provided documentation to the distributor that the retailer holds a current retail tobacco license issued under Title 22, section 1551‑A . [PL 2005, c. 627, §11 (NEW).]

3. Deceptive practice. A distributor or remote retail seller that sells tobacco products described in subsection 1 , with or without having paid the appropriate tax, commits an unfair or deceptive act or practice under the Maine Unfair Trade Practices Act. [PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

4. Penalties. The following penalties apply to violations of this section. A. A distributor or remote retail seller that violates this section commits a Class E crime. [PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. A distributor or remote retail seller that violates this section after having one or more prior convictions for a violation of this section commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence. [PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] [PL 2023, c. 441, Pt. E, §24 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A . [PL 2005, c. 627, §11 (NEW).]
36 M.R.S. § 946-B — ME Code / Title 36 / Part 2 / Chapter 105 / Section 946-B
36 §946-B. Tax-acquired property and the restriction of title action
Status: in_force

1. Tax liens recorded after October 13, 2014. Except as provided in section 946‑C , a person may not commence an action against the validity of a governmental taking of real estate for nonpayment of property taxes upon the expiration of a 5-year period immediately following the expiration of the period of redemption. This subsection applies to a tax lien recorded after October 13, 2014. [PL 2021, c. 127, §1 (AMD).]

2. Tax liens recorded after October 13, 1993 and on or before October 13, 2014. A person may not commence an action against the validity of a governmental taking of real estate for nonpayment of property taxes after the earlier of the expiration of a 15-year period immediately following the expiration of the period of redemption and October 13, 2019. This subsection applies to a tax lien recorded after October 13, 1993 and on or before October 13, 2014. [PL 2013, c. 521, Pt. D, §2 (NEW).]

3. Tax liens recorded on or before October 13, 1993. For a tax lien recorded on or before October 13, 1993, a person must commence an action against its validity no later than 15 years after the expiration of the period of redemption or no later than July 1, 1997, whichever occurs later. [PL 2013, c. 521, Pt. D, §2 (NEW).]

4. Disability or lack of knowledge. Disability or lack of knowledge of any kind does not suspend or extend the time limits provided in this section. [PL 2013, c. 521, Pt. D, §2 (NEW).]

5. Tax liens on commercial real estate. Notwithstanding subsection 1 , a person may not commence an action against the validity of a governmental taking of commercial real estate for nonpayment of property taxes upon the expiration of a 2-year period immediately following the expiration of the period of redemption. For the purposes of this subsection, "commercial real estate" means real estate that is either used or held for use primarily for a business purpose including, without limitation, apartment buildings with 5 or more rental or lease units, mobile home parks, office buildings and recreational facilities. This subsection applies to a tax lien recorded on commercial real estate after June 30, 2026. [PL 2025, c. 231, §1 (NEW).]
36 M.R.S. § 686 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 686
36 §686. Denial of homestead exemption; appeals
Status: in_force

If the assessor determines that a property is not entitled to a homestead exemption under this subchapter, the assessor shall promptly provide a notice of denial, including the reasons for the denial, to the applicant by either personal delivery or regular mail. An applicant may appeal a denial of an exemption under this subchapter using the procedures provided in subchapter 8 . If the assessor determines that a property receiving an exemption under this subchapter any year within the 10 preceding years was not eligible for the exemption, the assessor shall immediately notify the bureau in writing. [PL 2019, c. 607, Pt. A, §6 (AMD).]
36 M.R.S. § 3219 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3219
36 §3219. Purpose
Status: in_force

The tax imposed by this chapter is levied for the purpose of providing revenue to be used by this State to defray in whole or in part the cost of constructing, widening, reconstructing, maintaining, resurfacing and repairing the public highways of this State and the cost and expense incurred in the administration and enforcement of this chapter, and for no other purpose whatsoever. [PL 1983, c. 94, Pt. D, §6 (NEW).]
36 M.R.S. § 6204 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6204
36 §6204. Filing date
Status: in_force

A claim may not be paid unless the claim is filed with the Bureau of Revenue Services on or after August 1st and on or before the following May 31st. [PL 2005, c. 2, Pt. E, §3 (AMD); PL 2005, c. 2, Pt. E, §§7, 8 (AFF).]
36 M.R.S. § 187-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 187-A
36 §187-A. Preparer penalty
Status: in_force

If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who prepares those returns or claims for compensation, or whose employees do so, that person shall pay a penalty of $500 with respect to each return or claim. [PL 1987, c. 772, §8 (NEW).]
36 M.R.S. § 1487 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1487
36 §1487. Collection of tax
Status: in_force

1. Municipal tax collector. In the case of municipalities or a municipally owned airport or seaplane base, the municipal tax collector or such other person as the municipality may designate shall collect excise tax and shall deposit the money received with the municipal treasurer monthly. A. The collector shall report to the municipal officers at the end of the municipal year, showing the total amount of excise tax collected by the collector and the amounts applying to each year. [PL 2025, c. 113, Pt. D, §75 (AMD).] [PL 2025, c. 113, Pt. D, §75 (AMD).]

1-A. County treasurer. In the case of a county owned airport or seaplane base the county treasurer or such other person as the county commissioners may designate shall collect such excise tax and shall deposit the money received with the county treasurer monthly. A. The collector shall report to the county commissioners at the end of the county year, showing the total amount of excise tax collected by the collector and the amounts applying to each year. [PL 2025, c. 113, Pt. D, §76 (AMD).] [PL 2025, c. 113, Pt. D, §76 (AMD).]

2. State Tax Assessor. The State Tax Assessor shall appoint agents to collect the excise tax in the unorganized territory. Agents, including municipal tax collectors or their designees, are allowed a fee of $6 for each tax receipt issued. The State Tax Assessor may authorize the offset of credit card fees incurred in the collection of the excise taxes against the receipts from those collections. Agents shall deposit the remainder on or before the 20th day of each month following receipt with the Treasurer of State. The Treasurer of State shall make quarterly payments to each county in an amount that is equal to the receipts for that period from each county. Those payments must be made at the same time as payments under section 1606 . County receipts under this section must be deposited in the county’s unorganized territory fund. [PL 2017, c. 170, Pt. B, §9 (AMD).]

2-A. Agent for collecting excise tax. The State Tax Assessor may appoint the Secretary of State as an agent for the purpose of collecting excise tax for the unorganized territory. [PL 2017, c. 288, Pt. A, §45 (AMD).]

3. Tribal clerk. [PL 1979, c. 732, §27, §31 (RP).]
36 M.R.S. § 5219-GG — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-GG
36 §5219-GG. Maine capital investment credit
Status: in_force

1. Credit allowed. A taxpayer that claims a depreciation deduction under the Code, Section 168(k) for property placed in service in the State during the taxable year beginning in 2011 or 2012 is allowed a credit against the taxes imposed by this Part in an amount equal to 10% of the amount claimed for the taxable year under the Code, Section 168(k) with respect to that property, except for excluded property under subsection 2 . A. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).] B. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).] C. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).] D. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).] E. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).] F. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).] G. [PL 2013, c. 331, Pt. C, §36 (RP); PL 2013, c. 331, Pt. C, §41 (AFF).] H. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).] I. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).] J. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).] [PL 2013, c. 331, Pt. C, §36 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]

2. Certain property excluded. The following property is not eligible for the credit under this section: A. Property owned by a public utility as defined by Title 35‑A, section 102 ; [PL 2011, c. 548, §32 (RPR); PL 2011, c. 548, §36 (AFF).] B. Property owned by a person that provides radio paging services as defined by Title 35‑A, section 102 ; [PL 2011, c. 548, §32 (RPR); PL 2011, c. 548, §36 (AFF).] C. Property owned by a person that provides mobile telecommunications services as defined by Title 35‑A, section 102 ; [PL 2011, c. 548, §32 (RPR); PL 2011, c. 548, §36 (AFF).] D. Property owned by a cable television company as defined by Title 30‑A, section 2001 ; [PL 2011, c. 548, §32 (RPR); PL 2011, c. 548, §36 (AFF).] E. Property owned by a person that provides satellite-based direct television broadcast services; [PL 2011, c. 548, §32 (RPR); PL 2011, c. 548, §36 (AFF).] F. Property owned by a person that provides multichannel, multipoint television distribution services; and [PL 2011, c. 548, §32 (RPR); PL 2011, c. 548, §36 (AFF).] G. Property that is not in service in the State for the entire 12-month period following the date it is placed in service in the State. [PL 2011, c. 548, §32 (NEW); PL 2011, c. 548, §36 (AFF).] [PL 2011, c. 548, §32 (RPR); PL 2011, c. 548, §36 (AFF).]

3. Limitations; carry-forward. The credit allowed under subsection 1 may not reduce the tax otherwise due under this Part to less than zero. Any unused portion of the credit may be carried forward to the following year or years for a period not to exceed 20 years. [PL 2011, c. 548, §32 (RPR); PL 2011, c. 548, §36 (AFF).]

4. Recapture. The credit allowed under this section must be fully recaptured to the extent claimed by the taxpayer if the property forming the basis of the credit is not used in the State for the entire 12-month period following the date it is placed in service in the State. The credit must be recaptured by filing an amended return in accordance with section 5227‑A for the tax year in which that property was used to calculate the credit under this section. The amended return must reflect the credit disallowed and the income modifications required by section 5122, subsection 1, paragraph FF and section 5200‑A, subsection 1, paragraph Y with respect to that property. [PL 2011, c. 548, §32 (RPR); PL 2011, c. 548, §36 (AFF).]

5. Pass-through entity; allocation of the credit. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).]

6. Credit refundable. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).]

7. Recapture of credits. [PL 2011, c. 548, §32 (RP); PL 2011, c. 548, §36 (AFF).]
36 M.R.S. § 2625 — ME Code / Title 36 / Part 4 / Chapter 361 / Section 2625
36 §2625. Return and payment
Status: in_force

Every railroad company incorporated under the laws of this State or doing business in this State shall file with the State Tax Assessor annually, on or before April 15th, a railroad excise tax return, on a form prescribed by the State Tax Assessor. The tax must be paid in equal installments on the next June 15th, September 15th and December 15th. The Treasurer of State shall deposit all taxes paid under this chapter into the Multimodal Transportation Fund account established under Title 23, section 4210‑B . [PL 2013, c. 424, Pt. A, §25 (AMD).]

1. Railroad Freight Service Quality Fund. [PL 2005, c. 248, §3 (NEW); MRSA T. 36 §2625, sub-§1 (RP).]
36 M.R.S. § 1542 — ME Code / Title 36 / Part 2 / Chapter 113 / Section 1542
36 §1542. Payment of owner's interest; discharge
Status: in_force

Each owner of timber and grass assessed may pay the part of the tax assessed proportioned to that owner's interest in any tract, whether in common or not; and must receive from the State Tax Assessor a certificate discharging the tax upon the interest upon which such payment is made. [PL 2025, c. 113, Pt. D, §79 (AMD).]
36 M.R.S. § 151 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 151
36 §151. Review of decisions of State Tax Assessor
Status: in_force

1. Petition for reconsideration. A person who is subject to an assessment by the State Tax Assessor or entitled by law to receive notice of a determination of the assessor and who is aggrieved as a result of that action may request in writing, within 60 days after receipt of notice of the assessment or the determination, reconsideration by the assessor of the assessment or the determination. If a person receives notice of an assessment or a determination and does not file a petition for reconsideration within the specified time period, a review is not available in Superior Court or before the board regardless of whether the taxpayer subsequently makes payment and requests a refund. [PL 2023, c. 360, Pt. B, §1 (AMD).]

2. Reconsideration by division. If a petition for reconsideration is filed within the specified time period, the assessor shall reconsider the assessment or the determination as provided in this subsection. A. Upon receipt by the assessor, all petitions for reconsideration must be forwarded for review and response to the division in the bureau from which the determination issued. [PL 2011, c. 694, §3 (RPR).] B. Within 90 days of receipt of the petition for reconsideration by the responding division, the division shall approve or deny, in whole or in part, the relief requested. Prior to rendering its decision and during the 90 days, the division may attempt to resolve issues with the petitioner through informal discussion and settlement negotiations with the objective of narrowing the issues for an appeals conference or court review, and may concede or settle individual issues based on the facts and the law, including the hazards of litigation. By mutual consent of the division and the petitioner, the 90 days may be extended for good cause, such as to allow further factual investigation or litigation of an issue by that or another taxpayer pending in court. [PL 2011, c. 694, §3 (RPR).] C. If the matter between the division and the petitioner is not resolved within the 90-day period, and any extension thereof, the petitioner may consider the petition for reconsideration denied. The petitioner may not consider the petition for reconsideration denied after either the reconsidered decision has been received by the petitioner or the expiration of 9 years following the filing of the petition for reconsideration, whichever occurs first. A petition for reconsideration considered denied pursuant to this paragraph constitutes final agency action. A petitioner elects to consider the petition for reconsideration denied pursuant to this paragraph by: (1) For a small claim request, filing a petition for review in Superior Court. For purposes of this subparagraph, "small claim request" has the same meaning as in paragraph E ; or (2) For all other requests: (a) Filing a statement of appeal with the board when the amount of tax or refund request in controversy is $500,000 or less; or (b) Filing a petition for review in Superior Court. [PL 2023, c. 412, Pt. M, §1 (AMD).] D. A reconsideration by the division is not an adjudicatory proceeding within the meaning of that term in the Maine Administrative Procedure Act. [PL 2011, c. 694, §3 (RPR).] E. A reconsidered decision rendered on any request other than a small claim request constitutes the assessor's final determination, subject to review either by the board or directly by the Superior Court, except that the board may review a reconsidered decision rendered on any request other than a small claim request if the amount of tax or refund request in controversy is $500,000 or less. A reconsidered decision rendered on a small claim request constitutes the assessor's final determination and final agency action and is subject to de novo review by the Superior Court. For purposes of this paragraph, "small claim request" means a petition for reconsideration when the amount of tax or refund request in controversy is less than $1,000. [PL 2023, c. 412, Pt. M, §2 (AMD).] F. A person who wishes to appeal a reconsidered decision under this section: (1) To the board must file a written statement of appeal with the board within 60 days after receipt of the reconsidered decision; or (2) Directly to the Superior Court must file a petition for review in the Superior Court within 60 days after receipt of the reconsidered decision. If a person does not file a request for review with the board or the Superior Court within the time period specified in this paragraph, the reconsidered decision becomes final and no further review is available. [PL 2011, c. 694, §3 (NEW).] G. Upon receipt of a statement of appeal or petition for review filed by a person pursuant to paragraph F , the board or Superior Court shall conduct a de novo hearing and make a de novo determination of the merits of the case. The board or Superior Court shall enter those orders and decrees as the case may require. The burden of proof is on the person, except as otherwise provided by law. [PL 2011, c. 694, §3 (NEW).] [PL 2023, c. 412, Pt. M, §§1, 2 (AMD).]
36 M.R.S. § 5219-II — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-II
36 §5219-II. Property tax fairness credit
Status: in_force

For tax years beginning on or after January 1, 2013 and before January 1, 2014, a Maine resident individual is allowed a property tax fairness credit as computed under this section against the taxes imposed under this Part. [PL 2013, c. 551, §2 (AMD).]

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Benefit base" means property taxes paid by the resident individual during the tax year on the individual's homestead in this State or rent constituting property taxes paid by the resident individual during the tax year on a homestead in the State. [PL 2013, c. 368, Pt. L, §1 (NEW).] B. "Dwelling" means an individual house or apartment, duplex unit, cooperative unit, condominium unit, mobile home or mobile home pad. [PL 2013, c. 368, Pt. L, §1 (NEW).] C. "Homestead" means the dwelling owned or rented by the taxpayer or held in a revocable living trust for the benefit of the taxpayer and occupied by the taxpayer and the taxpayer's dependents as a home, and may consist of a part of a multidwelling or multipurpose building and a part of the land, up to 10 acres, upon which it is built. "Owned" includes a vendee in possession under a land contract, one or more joint tenants or tenants in common and possession under a legally binding agreement that allows the owner of the dwelling to transfer the property but continue to occupy the dwelling as a home until some future event stated in the agreement. [PL 2013, c. 368, Pt. L, §1 (NEW).] D. "Rent constituting property taxes" means 25% of the gross rent actually paid in cash or its equivalent during the tax year solely for the right of occupancy of a homestead in the State. "Rent constituting property taxes" does not include rent subsidized by government programs that limit housing costs to a percentage of household income except that this exclusion does not apply to persons receiving social security disability or supplemental security income disability benefits. For the purposes of this paragraph, "gross rent" means rent paid at arm's length solely for the right of occupancy of a homestead, exclusive of charges for any utilities, services, furniture, furnishings or personal property appliances furnished by the landlord as part of the rental agreement, whether or not expressly set out in the rental agreement. If the landlord and tenant have not dealt with each other at arm's length, and the assessor is satisfied that the gross rent charged was excessive, the assessor may adjust the gross rent to a reasonable amount for purposes of this section. [PL 2013, c. 368, Pt. L, §1 (NEW).] [PL 2013, c. 368, Pt. L, §1 (NEW).]

2. Credit. A resident individual filing a single or married separate return or resident spouses filing joint returns with Maine adjusted gross income up to $40,000 are allowed a credit against the taxes imposed under this Part in an amount equal to 40% of the amount by which the benefit base exceeds 10% of the resident individual's or the resident spouses' total Maine adjusted gross income as defined under section 5102, subsection 1‑C, paragraph A that is greater than zero. The credit may not exceed $300 for resident individuals under 70 years of age as of the last day of the taxable year and $400 for resident individuals 70 years of age and older as of the last day of the taxable year. In the case of married individuals filing a joint return, only one spouse is required to be 70 years of age and older to qualify for the $400 credit limitation. In the case of resident married individuals filing separate returns, each of whom claim the credit on the same homestead, the credit for each spouse may not exceed $150 if, for the taxable year, neither spouse was a resident individual 70 years of age or older or $200 if, for the taxable year, at least one spouse was 70 years of age or older. [PL 2013, c. 368, Pt. L, §1 (NEW).]

3. Refundability of credit. The tax credit is refundable after the application of nonrefundable credits. [PL 2013, c. 368, Pt. L, §1 (NEW).]

Revisor's Note: §5219-II. Maine capital investment credit for 2013 (As enacted by PL 2013, c. 368, Pt. TT, §18 is REALLOCATED TO TITLE 36, SECTION 5219-JJ)
36 M.R.S. § 2721 — ME Code / Title 36 / Part 4 / Chapter 367 / Section 2721
36 §2721. Legislative findings
Status: in_force

The Legislature finds that engaging in commercial forestry is a privilege that results in costs as well as benefits to the State and that persons enjoying that privilege should be subject to the tax imposed by this chapter. [PL 1985, c. 514, §2 (NEW).]

The Legislature further finds that the persons owning 500 acres or more of forest land are typically engaged in commercial forest activity. Historically, that amount of land has been used for administrative efficiency and to delineate the amount of land indicative of management for commercial activity, especially for purposes of the Maine Tree Growth Tax Law and the spruce budworm tax. The activity of growing commercially valuable trees is one which occupies a very long cycle. It is not uncommon that 40 years must pass between the planting of a seedling and the time when the tree will be harvested for commercial use. During that interim, it may at times be difficult to discern any obvious commercial activity taking place on the land. In many instances, the best accepted commercial practice with regard to that forest land is to do nothing other than to allow the trees to follow the natural course of maturation. Experience has shown that it is almost inevitable that a large amount of land containing commercially valuable trees will at some point be harvested for commercial purposes. Owners of such large amounts of land will receive the financial benefit of commercial activity either through the sale of the forest product or through the increased value that the forest product adds to the land when the land is transferred. [PL 1985, c. 514, §2 (NEW).]
36 M.R.S. § 6902 — ME Code / Title 36 / Part 9 / Chapter 919-A / Section 6902
36 §6902. Reimbursement allowed; procedure; audits
Status: in_force

1. Generally. A visual media production company is allowed a reimbursement equal to 12% of certified production wages paid to or with respect to an individual who is a resident of Maine and 10% of certified production wages paid to or with respect to an individual who is not a resident of Maine. [PL 2011, c. 240, §46 (AMD).]

2. Procedure for reimbursement. Within 6 weeks following submission of the certified visual media production report pursuant to Title 5, section 13090‑L, subsection 4 , a visual media production company shall report to the State Tax Assessor that portion of certified production wages paid for the certified visual media production, together with any additional information the assessor may reasonably require. The assessor shall certify to the State Controller the amounts to be transferred to the visual media production reimbursement account established, maintained and administered by the State Controller from General Fund undedicated revenue within the withholding tax category. The assessor shall pay those amounts to each visual media production company within 90 days of the receipt by the assessor of the visual media production company's report. [PL 2009, c. 470, §7 (AMD).]

3. Audit process. This chapter may not be construed to limit the authority of the State Tax Assessor to conduct an audit of any visual media production company certified pursuant to Title 5, section 13090‑L . When the assessor determines that a distribution larger than that authorized by this chapter has been received by any person, the assessor may enforce repayment of the overpayment by assessment pursuant to the provisions of chapter 7 or may apply the overpayment against subsequent reimbursements made pursuant to this chapter. If the assessor determines that an overpayment is the result of fraud on the part of a visual media production company, the assessor may disqualify that company from receiving any future distributions pursuant to this chapter. [PL 2009, c. 470, §7 (AMD).]
36 M.R.S. § 6759 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6759
36 §6759. Program administration
Status: in_force

The commissioner shall administer this Act. The commissioner and the State Tax Assessor may adopt rules pursuant to the Maine Administrative Procedure Act for implementation of the program, including, but not limited to, rules for determining and certifying eligibility. The commissioner may also by rule establish fees, including fees payable to the State Tax Assessor for obligations under this chapter. Any fees collected pursuant to this chapter must be deposited into a special revenue account administered by the State Tax Assessor and those fees may be used only to defray the actual costs of administering this Act. [PL 2011, c. 655, Pt. DD, §16 (AMD); PL 2011, c. 655, Pt. DD, §24 (AFF).]
36 M.R.S. § 4641 — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641
36 §4641. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following words shall have the following meanings: [PL 1975, c. 572, §1 (NEW).]

1. Consideration. "Consideration" means the total price or amount paid, or required to be paid, for real property valued in money, whether received in money or otherwise and includes the amount of any mortgages, liens or encumbrances thereon, regardless of whether the underlying indebtedness is assumed by the grantee. [PL 1993, c. 398, §1 (AMD).]

1-A. Controlling interest. "Controlling interest" means the following. A. In the case of a corporation, "controlling interest" means more than 50% of the total combined voting power of all classes of stock of the corporation entitled to vote or more than 50% of the capital, profits or beneficial interest in the voting stock of the corporation. [PL 2003, c. 391, §2 (AMD).] B. In the case of a partnership, association, trust or other entity, "controlling interest" means more than 50% of the capital, profits or beneficial interest in the partnership, association, trust or other entity. [PL 2003, c. 391, §2 (AMD).] C. For purposes of the tax imposed by section 4641‑A, subsection 2 , all acquisitions of persons acting in concert are aggregated for purposes of determining whether a transfer or acquisition of a controlling interest has taken place. The State Tax Assessor shall adopt standards by rule to determine when persons are acting in concert. Rules adopted pursuant to this paragraph are routine technical rules as defined in Title 5, chapter 375, subchapter II‑A . In adopting a rule for this purpose, the assessor shall consider the following: (1) Persons must be treated as acting in concert when they have a relationship with each other such that one person influences or controls the actions of another through common ownership; and (2) When persons are not commonly owned or controlled, they must be treated as acting in concert only when the unity with which the purchasers have negotiated and will consummate the transfer of ownership interests supports a finding that they are acting as a single entity. If the acquisitions are completely independent, with each purchaser buying without regard to the identity of the other purchasers, the acquisitions must be considered separate acquisitions. [PL 2001, c. 559, Pt. I, §1 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).] [PL 2003, c. 391, §2 (AMD).]

2. Deed. "Deed" means a written instrument whereby the grantor conveys to the grantee title in whole or in part to real property. [PL 1975, c. 572, §1 (NEW).]

2-A. Real property. "Real property" means land or anything affixed to land. "Real property" includes, but is not limited to, improvements such as buildings, mobile homes other than stock-in-trade, lines of electric light and power companies and pipelines and other things constructed or situated on land when the owner of the improvements is not the landowner. [PL 2001, c. 559, Pt. I, §1 (NEW); PL 2001, c. 559, Pt. I, §15 (AFF).]

3. Value. "Value" means the amount of the actual consideration for real property, except that in the case of a gift, or a contract or deed with nominal consideration or without stated consideration, or in the case of the transfer of a controlling interest in an entity with a fee interest in real property when the consideration for the real property cannot be determined, "value" is to be based on the estimated price a property will bring in the open market and under prevailing market conditions in a sale between a willing seller and a willing buyer, both conversant with the property and with prevailing general price levels. For the purposes of this subsection, "nominal" means less than 20% of the property's most recently locally assessed value as adjusted by the municipality's or unorganized territory's certified assessment ratio, unless the taxpayer provides an attestation from the local assessor that the most recent locally assessed value does not reflect current market value. "Value" does not include the amount of consideration attributable to vacation exchange rights, vacation services or club memberships or the costs associated with those rights, services or memberships. Upon request of a municipal assessor or the State Tax Assessor, a developer of a time-share estate, as defined in Title 33, section 591, subsection 7 , or an association of time-share estate owners shall provide an itemized schedule of fees included in the sales price of a time-share estate. [PL 2019, c. 401, Pt. A, §18 (AMD).]
36 M.R.S. § 682 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 682
36 §682. Permanent residency; factual determination by assessor
Status: in_force

The assessor shall determine whether an applicant has a permanent residence in this State. In making a determination as to the intent of an individual to establish a permanent residence in this State, the assessor may consider the following: [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

1. Formal declarations. Formal declarations of the applicant or any other individual; [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

2. Informal statements. Informal statements of the applicant or any other individual; [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

3. Place of employment. The place of employment of the applicant; [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

4. Previous permanent residence. The previous permanent residence of the applicant and the date the previous permanent residency was terminated; [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

5. Voter registration. The place where the applicant is registered to vote; [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

6. Driver's license. The place of issuance to the applicant of a driver's license and the address listed on the license; [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

7. Certificate of motor vehicle registration. The place of issuance of a certificate of registration of a motor vehicle owned by the applicant and the address listed on the certificate; [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

8. Income tax returns. The residence claimed on any income tax return filed by the applicant; [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

9. Motor vehicle excise tax. The place of payment of a motor vehicle excise tax by the applicant; or [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

10. Military residence. A declaration by the applicant of permanent residence registered with any branch of the Armed Forces of the United States. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
36 M.R.S. § 1493 — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1493
36 §1493. Definitions -- Article II
Status: in_force

1. Administrator. "Administrator" means the official or agency of a state administering the fee involved, or, in the case of proration of registration, the official or agency of a state administering the proration of registration in that state. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

2. Base state. "Base state" means the state from or in which the bus is most frequently dispatched, garaged, serviced, maintained, operated or otherwise controlled, or in the case of a fleet bus the state to which it is allocated for registration under statutory requirements. In order that this section may not be used for the purpose of evasion of registration fees, the administrators of the contracting states may make the final decision as to the proper base state, in accordance with section 1494, subsection 8 , to prevent or avoid such evasion. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

3. Bus. "Bus" means any motor vehicle of a bus type engaged in the interstate transportation of passengers and subject to the jurisdiction of the Interstate Commerce Commission, or any agency successor thereto, or one or more state regulatory agencies concerned with the regulation of passenger transport. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

4. Contracting state. "Contracting state" means a state that is a party to this agreement. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

5. Fleet. As to each contracting state, "fleet" includes only those buses that actually travel a portion of their total miles in such state. A fleet must include 3 or more buses. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

6. Person. "Person" includes any individual, firm, copartnership, joint venture, association, corporation, estate, trust, business trust, receiver, syndicate or any other group or combination acting as a unit. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

7. Proration of registration. "Proration of registration" means registration of fleets of buses in accordance with section 1495, Article IV . [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

8. Reciprocity. "Reciprocity" means that each contracting state, to the extent provided in this agreement, exempts a bus from registration and registration fees. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

9. Registration. "Registration" means the registration of a bus and the payment of annual fees and taxes as set forth in or pursuant to the laws of the respective contracting states. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

10. State. "State" includes the States of the United States, the District of Columbia, the territories of the United States, the Provinces of Canada, and the States, Territories and Federal District of Mexico. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 1137 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1137
36 §1137. Schedule; qualification
Status: in_force

1. Schedule. The owner or owners of waterfront land may apply for taxation of that land under this subchapter by submitting a signed schedule, on or before April 1st of the year in which the owner or owners wish to first subject that land to taxation under this subchapter, to the assessor upon a form to be prescribed by the State Tax Assessor that must contain a description of the parcel, together with a map identifying the location and boundaries of the working waterfront land, a description of the manner in which the land is used primarily for commercial fishing activities and other information the assessor may require to aid the assessor in determining what portion of the land qualifies for classification as working waterfront land. The schedule must be signed and consented to by each person with an ownership interest in the land. Classification of the land as working waterfront land may not be inconsistent with the use prescribed in the comprehensive plan, growth management program or zoning ordinance of the municipality in which the land is situated. In defining the working waterfront land area contained within a parcel, land used primarily for commercial fishing activities must be included, together with any remaining portion of the parcel that is not used for purposes inconsistent with commercial fishing activities as long as the remaining portion is not sufficient in dimension to meet the requirements for a minimum lot as provided by either the state minimum lot requirements as prescribed by Title 12, section 4807‑A or Title 38, chapter 3, subchapter 1, article 2‑B , as applicable, or the minimum lot size provided by the zoning ordinance or zoning map pertaining to the area in which the remaining portion is located. [PL 2011, c. 240, §9 (AMD).]

2. Classification. The assessor shall determine what land meets the requirements of this subchapter and shall classify such land as working waterfront land in accordance with this subchapter. The assessor shall file, in the municipal office of the municipality in which the working waterfront land is located, the original schedule and the value of the working waterfront land as established under this subchapter and the value at which the working waterfront land would have been assessed had it not been classified under this subchapter. [PL 2023, c. 523, Pt. A, §12 (AMD).]

3. Notification of determination. The assessor shall notify the owner or owners in writing of the assessor's determination as to the applicability of this subchapter by June 1st following receipt of a signed schedule meeting the requirements of this section. The assessor's notification must state whether the application has been accepted or denied, and if denied the assessor shall state the reasons for the denial and provide the owner or owners an opportunity to amend the schedule to conform to the requirements of this subchapter. [PL 2007, c. 466, Pt. A, §58 (NEW).]

4. Investigation. The assessor or the assessor's duly authorized representative may enter and examine the lands under this subchapter for tax purposes and may examine any information submitted by the owner or owners. Upon notice in writing by certified mail, return receipt requested, any owner or owners shall, within 60 days of the receipt of such notice, respond to such written questions or interrogatories as the assessor may consider necessary to obtain material information about those lands. If the assessor determines that it is not reasonable to obtain the required material information regarding those lands through such written questions or interrogatories, the assessor may require any owner or owners, upon notice in writing by certified mail, return receipt requested, or by such other method as provides actual notice, to appear before the assessor at such reasonable time and place as the assessor may designate and answer such questions or interrogatories as the assessor may consider necessary to obtain material information about those lands. [PL 2007, c. 466, Pt. A, §58 (NEW).]

5. Owner obligation. If the owner or owners of any land subject to taxation under this subchapter fail to submit the schedules under this section, or fail to respond, within 60 days of receipt, to written questions or interrogatories of the assessor, or fail within 60 days of receipt of notice as provided in this section to appear before the assessor to respond to questions or interrogatories, or fail to provide information after notice duly received as provided under this section, that owner or those owners are deemed to have waived all rights of appeal. It is the obligation of the owner or owners to report to the assessor any disqualifying change of use of land subject to taxation under this subchapter by the end of the tax year in which the change occurs. If the owner or owners fail to report any disqualifying change of use of land to the assessor, the assessor shall assess those taxes that should have been paid, shall assess the penalty provided in section 1138 and shall assess an additional penalty of 25% of the foregoing penalty amount. The assessor may waive the additional penalty for cause. [PL 2007, c. 466, Pt. A, §58 (NEW).]

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 and update the information required under subsection 1 . If any classified land no longer meets the requirements of this subchapter, or the owner or owners request withdrawal of the land from the classification in writing, the assessor shall remove the classification. [PL 2007, c. 466, Pt. A, §58 (NEW).]
36 M.R.S. § 894 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 894
36 §894. Delinquent tax collectors; fine
Status: in_force

A tax collector who refuses to collect a state, county or municipal tax as required by law or who knowingly omits or fails to perform any duty imposed upon the tax collector by law commits a civil violation for which a fine not to exceed $100 may be adjudged. [PL 2025, c. 113, Pt. D, §41 (AMD).]
36 M.R.S. § 709 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 709
36 §709. Assessment and commitment
Status: in_force

The assessors shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax payable during the municipal year for which municipal taxes are being raised, make perfect lists of those estates and commit the same, when completed and signed by a majority of them, to the tax collector of their municipality, if any, otherwise to the sheriff of the county or the sheriff's deputy, with a warrant under their hands, in the form prescribed by section 753 . [PL 2025, c. 113, Pt. D, §23 (AMD).]
36 M.R.S. § 1485 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1485
36 §1485. Exemption from personal property taxation
Status: in_force

A vehicle owner who has paid the excise tax on that owner's vehicle in accordance with sections 1482 and 1484 is exempt from personal property taxation of that vehicle for that year. [PL 2025, c. 113, Pt. D, §74 (AMD).]
36 M.R.S. § 1486 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1486
36 §1486. Tax paid before registration
Status: in_force

No vehicle may be registered under Title 29‑A until the excise tax or personal property tax or real estate tax has been paid in accordance with sections 1482 and 1484 . [PL 2011, c. 610, Pt. A, §9 (AMD).]

1. Exempt status. Where a personal property or real estate tax is to be paid as a prerequisite to registration, the exempt status of the vehicle shall be determined by section 1483 .
36 M.R.S. § 6611 — ME Code / Title 36 / Part 9 / Chapter 914-D / Section 6611
36 §6611. Program established
Status: in_force

The 2012 Maine Use Tax Compliance Program, referred to in this chapter as "the program," is established to encourage delinquent taxpayers to comply with the provisions of chapter 215 , to enable the State Tax Assessor to identify and collect previously unreported use tax and to improve compliance with the State's use tax laws. The program applies to use tax liabilities incurred by a person prior to January 1, 2012. [PL 2011, c. 657, Pt. Q, §1 (NEW).]
36 M.R.S. § 994 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 994
36 §994. Tax collector may issue warrant of distress to sheriff, deputy sheriff or constable
Status: in_force

A tax collector after 3 months from the date of commitment may issue a warrant to the sheriff of any county, or the sheriff's deputy, or to a constable of the tax collector's municipality, directing the sheriff, deputy or constable to arrest any taxpayer not paying taxes due or distrain the property of such taxpayer; the warrant must be of the same tenor as that prescribed to be issued to tax collectors with the appropriate changes returnable to the tax collector issuing the same in 30, 60 or 90 days. [PL 2025, c. 113, Pt. D, §54 (AMD).]
36 M.R.S. § 1865 — ME Code / Title 36 / Part 3 / Chapter 215 / Section 1865
36 §1865. Deposit of use taxes paid on certain fuels
Status: in_force

The Treasurer of State shall deposit all use taxes received for fuel consumed by vehicles operating on rails and qualifying for a fuel tax refund under section 3218 and taxed under this chapter into the Multimodal Transportation Fund account established in Title 23, section 4210‑B . [PL 2011, c. 649, Pt. E, §4 (AMD).]
36 M.R.S. § 6232 — ME Code / Title 36 / Part 9 / Chapter 907-A / Section 6232
36 §6232. Municipal authority
Status: in_force

The legislative body of a municipality may by ordinance adopt a program to provide benefits to persons with homesteads in the municipality. A municipality may choose to restrict the program to persons who meet minimum age requirements as long as the minimum is not less than 62 years of age. [PL 2019, c. 159, §1 (AMD).]

1. Conditions of program. Except as provided in subsections 1‑A and 1‑B , a program adopted under this section must: A. Require that the claimant has maintained a homestead in the municipality for a certain period of time, as determined by the municipality; [PL 2019, c. 159, §2 (AMD).] B. Provide benefits for both owners and renters of homesteads; and [PL 2005, c. 395, §4 (NEW).] C. Calculate benefits in a way that provides greater benefits proportionally to claimants with lower incomes in relation to their property taxes accrued or rent constituting property taxes accrued. [PL 2005, c. 395, §4 (NEW).] A program adopted under this section may impose additional standards of eligibility and procedures, as long as those standards are established by the municipality by ordinance. [RR 2025, c. 1, Pt. A, §60 (COR).]

1-A. Volunteer program. A municipality may by ordinance adopt a program that permits claimants who are at least 60 years of age to earn benefits up to an annual maximum of $1,000 or 100 times the state minimum hourly wage under Title 26, section 664, subsection 1 , whichever is greater, by volunteering to provide services to the municipality. A program adopted under this subsection does not need to meet the requirements of subsection 1, paragraph B or C . Benefits provided under this subsection must be related to the amount of volunteer service provided. Benefits received under this subsection may not be considered income for purposes of Part 8 . A municipality may by ordinance establish procedures and additional standards of eligibility for a program adopted under this subsection. [PL 2019, c. 607, Pt. A, §10 (AMD).]

1-B. Expanded municipal volunteer program. Beginning January 1, 2026, a municipality may by ordinance adopt a program that permits claimants who are eligible volunteers to earn benefits up to an annual maximum of $1,000 or 100 times the state minimum hourly wage under Title 26, section 664, subsection 1 , whichever is greater, by volunteering to provide services to the municipality. A program adopted under this subsection does not need to meet the requirements of subsection 1, paragraph B or C . Benefits provided under this subsection must be related to the amount of volunteer service provided. Benefits received under this subsection may not be considered income for purposes of Part 8 . A municipality may by ordinance establish procedures and additional standards of eligibility for a program adopted under this subsection. Notwithstanding the age requirements under this section, for the purposes of this subsection, "eligible volunteer" means a person who is at least 60 years of age or a person who is a volunteer firefighter as defined in Title 30‑A, section 3151, subsection 4 , a volunteer municipal firefighter as defined in Title 30‑A, section 3151, subsection 5 or a volunteer emergency medical services person. For the purposes of this subsection, "volunteer emergency medical services person" means an emergency medical services person as defined in Title 32, section 83, subsection 12 who is licensed pursuant to Title 32, chapter 2‑B , who receives up to 20% of the compensation of a worker employed 40 hours per week at the state minimum wage and who may receive injury and death benefits. Receiving benefits from a municipal program established pursuant to this subsection does not make a person ineligible to participate in the program as an eligible volunteer. [PL 2025, c. 337, §3 (NEW).]

1-C. Single benefit. A volunteer may not participate in both a program established pursuant to subsection 1-A and a program established pursuant to subsection 1-B in the same tax year. [PL 2025, c. 337, §4 (NEW).]

2. Relationship to state program. [PL 2013, c. 455, §2 (RP).]

3. Repeal of program. A municipality that has adopted a program under this section may repeal it through the same procedure by which the program was adopted. [PL 2005, c. 395, §4 (NEW).]
36 M.R.S. § 5270 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5270
36 §5270. Limitations on assessment
Status: in_force

1. General. [PL 1979, c. 378, §39 (RP).]

2. Omission of more than 25% of income. If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25% of the amount of gross income stated in the return, an assessment may be made within 6 years after the return was filed. For purposes of this subsection, there shall not be taken into account any amount which is omitted in the return if such amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the assessor of the nature and amount of such item. [PL 1979, c. 378, §40 (AMD).]

3. No return filed or fraudulent return. [PL 1979, c. 378, §41 (RP).]

4. Failure to report federal change. [PL 1979, c. 378, §41 (RP).]

5. Report of federal change or correction. [PL 1979, c. 378, §41 (RP).]

6. Extension by agreement. [PL 1979, c. 378, §41 (RP).]

7. Time return deemed filed. [PL 1979, c. 378, §41 (RP).]
36 M.R.S. § 4113 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4113
36 §4113. Authority of State Tax Assessor
Status: in_force

The assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands. [PL 2011, c. 380, Pt. M, §9 (NEW).]

The assessor may enforce the collection of any taxes secured by bond in a civil action brought on the bond regardless of the fact that some other official may be named as obligee in the bond. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 5257 — ME Code / Title 36 / Part 8 / Chapter 829 / Section 5257
36 §5257. Methods of accounting
Status: in_force

1. Same as federal. For purposes of the tax imposed by this Part, a taxpayer's method of accounting must be the same as that taxpayer's method of accounting for federal income tax purposes. If no method of accounting has been regularly used by the taxpayer, taxable income for purposes of this Part must be computed under a method that in the opinion of the assessor fairly reflects income. [RR 2025, c. 1, Pt. F, §29 (COR).]

2. Change of accounting methods. If a taxpayer's method of accounting is changed for federal income tax purposes, that taxpayer's method of accounting for purposes of this Part must similarly be changed. [RR 2025, c. 1, Pt. F, §29 (COR).]
36 M.R.S. § 5306 — ME Code / Title 36 / Part 8 / Chapter 833 / Section 5306
36 §5306. Judgment for taxpayer
Status: in_force

In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest penalties or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the assessor shall first be credited against any taxes, interest, penalties or other amounts due from the taxpayer under the tax laws of this State and the remainder refunded by the Treasurer of State. [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 6657 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6657
36 §6657. Audit of claim
Status: in_force

The State Tax Assessor has the authority to audit any claim filed under this chapter and take any action provided in section 384 . If the State Tax Assessor determines that the amount of the claimed reimbursement is incorrect, the State Tax Assessor shall redetermine the claim and notify the claimant in writing of the redetermination and the State Tax Assessor's reasons. If the claimant has received reimbursement of an amount that the State Tax Assessor concludes should not have been reimbursed, the State Tax Assessor may issue an assessment for that amount within 3 years from the date the reimbursement claim was filed or at any time if a fraudulent reimbursement claim was filed. The claimant may seek reconsideration, pursuant to section 151 , of the redetermination or assessment. [PL 1995, c. 368, Pt. FFF, §2 (NEW).]
36 M.R.S. § 1812 — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1812
36 §1812. Adding tax to sale price
Status: in_force

1. Computation. [PL 2017, c. 211, Pt. B, §3 (RP); PL 2017, c. 211, Pt. B, §9 (AFF).]

1-A. Computation. Every retailer shall add the sales tax imposed by section 1811 to the sale price on all sales of tangible personal property and taxable services that are subject to tax under this Part. The tax when so added is a debt of the purchaser to the retailer until it is paid and is recoverable at law by the retailer from the purchaser in the same manner as the sale price. When the sale price involves a fraction of a dollar, the tax computation must be carried to the 3rd decimal place, then rounded down to the next whole cent whenever the 3rd decimal place is one, 2, 3 or 4 and rounded up to the next whole cent whenever the 3rd decimal place is 5, 6, 7, 8 or 9. [PL 2017, c. 211, Pt. B, §4 (NEW); PL 2017, c. 211, Pt. B, §9 (AFF).]

2. Several items. When several purchases are made together and at the same time, the tax may be computed on each item individually or on the total amount of the several items, as the retailer may elect, except that purchases taxed at different rates must be separately totaled. [PL 2017, c. 211, Pt. B, §5 (AMD); PL 2017, c. 211, Pt. B, §9 (AFF).]

3. Breakage. [PL 2017, c. 211, Pt. B, §6 (RP); PL 2017, c. 211, Pt. B, §9 (AFF).]
36 M.R.S. § 6201-A — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6201-A
36 §6201-A. Short title
Status: in_force

This chapter may be known and may be cited as the "Maine Residents Property Tax Program" and may be referred to as "the Circuitbreaker Program." [PL 2005, c. 618, §18 (AMD).]
36 M.R.S. § 998 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 998
36 §998. Tax collector liable unless taxpayer imprisoned within one year
Status: in_force

When a person imprisoned for not paying that person's tax is discharged, the tax collector committing the person may not be discharged from such tax without a vote of the municipality, unless the taxpayer was imprisoned within one year after the date of commitment of such tax. [PL 2025, c. 113, Pt. D, §58 (AMD).]
36 M.R.S. § 1132 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1132
36 §1132. Definitions
Status: in_force

As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2007, c. 466, Pt. A, §58 (NEW).]

1. Commercial aquacultural production. "Commercial aquacultural production" has the same meaning as in section 2013, subsection 1, paragraph A‑1 . [PL 2009, c. 496, §11 (AMD).]

2. Commercial fishing. "Commercial fishing" means harvesting or processing, or both, of wild marine organisms with the intent of disposing of them for profit or trade in commercial channels. [PL 2007, c. 466, Pt. A, §58 (NEW).]

3. Commercial fishing activities. "Commercial fishing activities" means commercial aquacultural production and commercial fishing. "Commercial fishing activities" does not include retail sale to the general public of marine organisms or their byproducts, or of other products or byproducts of commercial aquacultural production or commercial fishing. [PL 2009, c. 496, §12 (AMD).]

4. Excess valuation factor. "Excess valuation factor" means a market-based influence on the determination of the just value of working waterfront land that would result in a valuation that is in excess of that land's current use value. "Excess valuation factor" includes, but is not limited to, aesthetic factors, recreational water-use factors, residential housing factors and nonresidential development factors unrelated to working waterfront uses. [PL 2007, c. 466, Pt. A, §58 (NEW).]

5. Head of tide. "Head of tide" means the inland or upstream limit of water affected by the tide. [PL 2007, c. 466, Pt. A, §58 (NEW).]

6. Intertidal zone. "Intertidal zone" means all land affected by the tides between the mean high-water mark and the mean low-water mark. [PL 2007, c. 466, Pt. A, §58 (NEW).]

7. Marine organism. "Marine organism" means an animal or plant that inhabits intertidal zones or waters below head of tide. [PL 2007, c. 466, Pt. A, §58 (NEW).]

8. Support the conduct of commercial fishing activities. "Support the conduct of commercial fishing activities" means: A. To provide access to the water or the intertidal zone over waterfront property to persons directly engaged in commercial fishing activities; or [PL 2007, c. 466, Pt. A, §58 (NEW).] B. To conduct commercial business activities that provide goods or services that directly support commercial fishing activities. [PL 2007, c. 466, Pt. A, §58 (NEW).] [PL 2007, c. 466, Pt. A, §58 (NEW).]

9. Used predominantly. "Used predominantly" means used more than 90% for commercial fishing activity, allowing for limited uses for noncommercial or nonfishing activities if those activities are minor and purely incidental to a property's predominant use. [PL 2007, c. 466, Pt. A, §58 (NEW).]

10. Used primarily. "Used primarily" means used more than 50% for commercial fishing activity. [PL 2007, c. 466, Pt. A, §58 (NEW).]

11. Working waterfront land. "Working waterfront land" means a parcel of land, or a portion thereof, that fully or partially abuts water to the head of tide or land located in the intertidal zone that is used primarily or used predominantly to provide access to or support the conduct of commercial fishing activities, including, but not limited to, berthing and storage of a boat and maintenance and storage of commercial fishing gear. For purposes of this subchapter, a parcel is deemed to include a unit of real estate notwithstanding the fact that it is divided by a road, way, railroad or pipeline. [PL 2025, c. 380, §1 (AMD).]
36 M.R.S. § 4711 — ME Code / Title 36 / Part 7 / Chapter 714 / Section 4711
36 §4711. Definitions
Status: in_force

As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings: [PL 1987, c. 513, §10 (NEW).]

1. Bushel. "Bushel" means a unit of dry capacity equivalent to 2150.4 cubic inches. For the purposes of this chapter, the conversion figure for pounds of whole shell stock per bushel shall be 80. [PL 1987, c. 513, §10 (NEW).]

2. Dealer. "Dealer" means a person who holds a wholesale seafood license, a shellfish transportation license or a shellfish certificate and who buys mahogany quahogs from a harvester and distributes that species in wholesale channels of trade. [PL 1987, c. 513, §10 (NEW).]

3. Mahogany quahog. "Mahogany quahog" means a marine mollusk, also known as ocean quahog, Artica islandica, landed in this State and subject to the authority and provisions of this chapter. [PL 1987, c. 513, §10 (NEW).]
36 M.R.S. § 2856 — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2856
36 §2856. Amount of annual excise tax
Status: in_force

The amount of the annual excise tax on a mining company is the mining company's gross proceeds multiplied by 0.05. [PL 2025, c. 469, §33 (NEW); PL 2025, c. 469, §44 (AFF).]

1. Tax on facilities and equipment. [PL 2025, c. 469, §33 (RP); PL 2025, c. 469, §44 (AFF).]

2. Tax on gross proceeds. [PL 2025, c. 469, §33 (RP); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 1605 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1605
36 §1605. Unorganized Territory Education and Services Fund
Status: in_force

1. Fund established. The Legislature hereby creates the Unorganized Territory Education and Services Fund. The State Tax Assessor shall deposit in the fund all Unorganized Territory Educational and Services Tax money and county tax money, assessed pursuant to Title 30‑A, section 706 , that the assessor collects. [PL 2025, c. 113, Pt. D, §83 (AMD).]

2. Disbursements. Each agency making disbursements for expenses attributable to the municipal cost component shall, by June 30th of each year, submit an accounting of all expenditures made for the fiscal year ending on that date to the Treasurer of State with a copy to the fiscal administrator of the unorganized territory. Upon receipt of the accounting, the Treasurer of State shall transfer from the fund sufficient money to pay the expenses attributable to the municipal cost component, including the amount charged to the fund under Title 12, section 9205‑A . Any expenditures made or identified after those reported to the Treasurer of State on June 30th shall be identified separately and included in the report for the next fiscal year. [PL 1985, c. 459, Pt. C, §15 (RPR).]

2-A. Advance payment to General Fund. On October 31st of each year, the Treasurer of State shall transfer from the Unorganized Territory Education and Services Fund to the General Fund an amount equal to 90% of the total amount transferred pursuant to subsection 2 and this subsection in the preceding fiscal year. This payment must be taken as a credit against the disbursement required by subsection 2 . [PL 1991, c. 528, Pt. O (NEW); PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 591, Pt. O (NEW).]

2-B. Indian Township services. On or before October 15th immediately following the date of assessment, the State Tax Assessor shall certify to the fiscal administrator of the unorganized territory the total amount of property tax assessed on reservation out-parcels situated in the Passamaquoddy Tribe reservation at Indian Township in Washington County under authority of section 1602 . On October 31st of each year in which the Passamaquoddy Tribe provides governmental services to these reservation out-parcels, the Treasurer of State shall pay to the Passamaquoddy Tribe from the Unorganized Territory Education and Services Fund an amount equal to the property taxes assessed on reservation out-parcels in consideration for any and all governmental services as may be provided by the Passamaquoddy Tribe for the benefit of nonreservation Indian Township property owners. For the purposes of this subsection, "reservation out-parcel" means a parcel of real property situated in Indian Township, assessed by the State and included in the relevant state valuation certified by the State Tax Assessor. [PL 1997, c. 524, §1 (NEW); PL 1997, c. 524, §2 (AFF).]

3. Balance carried forward. Any unexpended balance may not lapse but must be carried forward to the same fund for the next fiscal year and must be available for the purposes authorized by this chapter. Any unexpended balance remaining in the fund at the end of the year, not including amounts set aside in any capital reserve accounts, that is in excess of 10% of the amount of expenditures for that year must be used to reduce the amount to be collected in taxes during the next year. [PL 1995, c. 328, §1 (AMD).]

4. Fund accounting. The State Controller shall establish an Unorganized Territory Education and Services Fund that reflects all of the activity of that fund within the state accounting system chart of accounts in accordance with the standards of a governmental accounting standards board as they apply to financial statements of the fund. [PL 2007, c. 541, Pt. D, §1 (NEW).]
36 M.R.S. § 6763 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6763
36 §6763. Termination
Status: in_force

The commissioner may not issue a certificate of approval for a business under this chapter after December 31, 2024. All employment tax increment financing benefits provided under this chapter are terminated on December 31, 2034. [PL 2023, c. 412, Pt. J, §15 (NEW).]