36 M.R.S. § 5176 — ME Code / Title 36 / Part 8 / Chapter 813 / Section 5176
36 §5176. Share of a nonresident estate, trust or beneficiary in income from sources in this State
Status: in_force

1. General rule. The share of a nonresident estate or trust in items of income, gain, loss and deduction derived from or connected with sources in this State that are included in the distributable net income of the nonresident estate or trust and the share for purposes of section 5142 of a nonresident beneficiary of an estate or trust in items of income, gain, loss and deduction of that estate or trust must be determined pursuant to this subsection. A modification may not be made under this section that has the effect of duplicating an item already included in the distributable net income of the estate or trust. A. To the extent the modifications relate to items of income, gain, loss and deduction derived from or connected with sources in this State that are included in the distributable net income of a nonresident estate or trust, the modifications provided under section 5122 must be added to or subtracted from the amount of those items. [PL 2009, c. 434, §73 (RPR).] B. The amount determined under paragraph A must be allocated among the nonresident estate or trust and its beneficiaries, including, solely for the purpose of this allocation, resident beneficiaries, in proportion to their respective shares in the distributable net income of the estate or trust. The amounts so allocated have the same character as for federal income tax purposes. An item that is not characterized for federal income tax purposes is deemed to have been realized directly from the source from which it was realized by the estate or trust or incurred in the same manner as it was incurred by the estate or trust. [PL 2009, c. 434, §73 (RPR).] C. If the estate or trust has no distributable net income for the taxable year, the share of each beneficiary in the net amount determined under paragraph A must be in proportion to the beneficiary's share of the estate or trust income for the taxable year that is required to be distributed currently and any other income that is actually distributed in that taxable year. The balance of the net amount must be allocated to the estate or trust. [PL 2009, c. 434, §73 (RPR).] [PL 2009, c. 434, §73 (RPR).]

2. Alternate methods. The State Tax Assessor may authorize, upon the taxpayer's written request, the use of another method of determining the respective shares of the beneficiaries and of the estate or trust in its income derived from sources in this State, and in the modifications related to that income, that the assessor determines to be appropriate and equitable. [PL 2009, c. 434, §73 (RPR).]
36 M.R.S. § 4317 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4317
36 §4317. Authorized law enforcement
Status: in_force

State police, county sheriffs and their deputies, municipal enforcement officers, state forest rangers and game wardens are authorized to make inspections, conduct investigations, make arrests and otherwise enforce this chapter. [PL 1989, c. 214, §2 (NEW).]
36 M.R.S. § 6755 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6755
36 §6755. Procedures for application
Status: in_force

A qualified business that applies to the commissioner for approval of its employment tax increment financing program shall submit, in a form acceptable to the commissioner, the following information: [PL 1995, c. 669, §5 (NEW).]

1. Base level data. Employment, payroll and state withholding data necessary to calculate the base level; [PL 1995, c. 669, §5 (NEW).]

2. Number of qualified employees. The number of qualified employees that the applicant has added or will add in the State that qualify the business for reimbursement under this chapter, including additional associated payroll and withholding data necessary to calculate the gross employment tax increment and establish the appropriate reimbursement percentage; [PL 1995, c. 669, §5 (NEW).]

3. Certification. Certification that a retirement program subject to the Employee Retirement Income Security Act of 1974, 29 United States Code, Sections 1001 to 1461 and group health insurance have been made available to all of the applicant's qualified employees; [PL 1995, c. 669, §5 (NEW).]

4. Employment locations. A listing of all of the applicant's employment locations within the State and the number of employees at each location; and [PL 1995, c. 669, §5 (NEW).]

5. Affiliations and data. A listing of all affiliated business and affiliated groups, data regarding current employment, payroll and state income withholding taxes for each affiliated business in the State. [PL 1995, c. 669, §5 (NEW).]

Upon receipt of the information required by this section, the commissioner shall review the information in a timely fashion. If the commissioner determines that the criteria provided in section 6756 are satisfied, the commissioner must issue a certificate of approval to the applicant. [PL 1995, c. 669, §5 (NEW).]
36 M.R.S. § 4833 — ME Code / Title 36 / Part 7 / Chapter 719 / Section 4833
36 §4833. Administration
Status: in_force

The fee imposed by this chapter is administered as provided in chapter 7 and Part 3 , with the fee imposed pursuant to this chapter to be considered as imposed under Part 3 . [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 927, §5 (AMD).]

The revenue derived from the fee imposed by this chapter must be deposited in the Maine Solid Waste Management Fund established under Title 38, chapter 24 , which must reimburse the General Fund for the administrative costs of the fee as certified by the Bureau of Revenue Services. [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 927, §5 (AMD); PL 1997, c. 526, §14 (AMD).]
36 M.R.S. § 602 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 602
36 §602. Where taxed
Status: in_force

All personal property within or without the State, except in cases enumerated in section 603 , must be taxed to the owner in the place where the owner resides. [PL 2025, c. 113, Pt. D, §13 (AMD).]
36 M.R.S. § 1102 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1102
36 §1102. Definitions
Status: in_force

When used in this subchapter, unless the context otherwise indicates, the following words shall have the following meanings. [PL 1975, c. 726, §2 (NEW).]

1. Assessor. [PL 1979, c. 378, §7 (RP).]

2. Comprehensive plan. "Comprehensive plan" means zoning or a plan of development, including any amendment thereto, prepared or adopted by the planning board. [PL 1975, c. 726, §2 (NEW).]

3. Cropland. "Cropland" means acreage within a farm unit of land in tillage rotation, open land formerly cropped and land in bush fruits. [PL 1975, c. 726, §2 (NEW).]

4. Farmland. "Farmland" means any tract or tracts of land, including woodland and wasteland, of at least 5 contiguous acres on which farming or agricultural activities have contributed to a gross annual farming income of at least $2,000 per year from the sales value of agricultural products as defined in Title 7, section 152, subsection 2 in one of the 2, or 3 of the 5, calendar years preceding the date of application for classification. The farming or agricultural activity and income derived from that activity may be achieved by either the owner or a lessee of the land. A. [PL 1987, c. 728, §1 (RP).] B. [PL 1987, c. 728, §1 (RP).] C. A parcel of land that is located on an island may not be considered contiguous to another parcel of land that is not located on the same island if the parcels of land are separated by water at the normal high-water mark or high tide. A parcel of land located on an island that was included within a parcel classified as farmland before April 1, 2017 and that is excluded from classification as farmland under this paragraph must be considered as land classified as open space land unless the owner withdraws the land from classification under this subchapter. [PL 2017, c. 183, §1 (NEW).] Gross income as used in this subsection includes the value of commodities produced for consumption by the farm household. Any applicant for assessment under this subchapter bears the burden of proof as to the applicant's qualification. [PL 2017, c. 183, §1 (AMD).]

4-A. Forest management and harvest plan. "Forest management and harvest plan" means a written document that outlines activities to regenerate, improve and harvest a standing crop of timber. A plan must include the location of water bodies and wildlife habitat as identified by the Department of Inland Fisheries and Wildlife. A plan may include, but is not limited to, schedules and recommendations for timber stand improvement and harvesting plans and recommendations for regeneration activities. A plan must be prepared by a licensed professional forester or a landowner and be reviewed and certified by a licensed professional forester as consistent with sound silvicultural practices. [PL 2011, c. 618, §5 (NEW).]

4-B. Forested land. "Forested land" means land that is used in the growth of trees but does not include ledge, marsh, open swamp, bog, water and similar areas that are unsuitable for growing trees. [PL 2011, c. 618, §5 (NEW).]

5. Farm woodland. "Farm woodland" means the combined acreage within a farm unit of forested land. [PL 1975, c. 726, §2 (NEW).]

5-A. Horticultural land. "Horticultural land" means land which is engaged in the production of vegetables, tree fruits, small fruits, flowers and woody or herbaceous plants. [PL 1987, c. 728, §2 (NEW).]

6. Open space land. "Open space land" means any area of land, including state wildlife and management areas, sanctuaries and preserves designated as such in Title 12 , the preservation or restriction of the use of which provides a public benefit in any of the following areas: A. Conserving scenic resources; [PL 1989, c. 748, §1 (AMD).] B. Enhancing public recreation opportunities; [PL 1989, c. 748, §1 (AMD).] C. Promoting game management; or [PL 1989, c. 748, §1 (AMD).] D. Preserving wildlife or wildlife habitat. [PL 1989, c. 748, §1 (AMD).] [PL 1989, c. 748, §1 (AMD).]

7. Orchard land. "Orchard land" means the combined acreage within a farm unit of land devoted to the cultivation of trees bearing edible fruit. [PL 1975, c. 726, §2 (NEW).]

8. Pastureland. "Pastureland" means the combined acreage within a farm unit of land devoted to the production of forage plants used for animal production. [PL 1991, c. 546, §14 (AMD).]

9. Planning board. "Planning board" means a planning board created for the purpose of planning in any municipality or the Maine Land Use Planning Commission in the unorganized territory. [PL 1975, c. 726, §2 (NEW); PL 2011, c. 682, §38 (REV).]

10. Wildlife habitat. "Wildlife habitat" means land that is subject to a written management agreement between the landowner and either the Department of Inland Fisheries and Wildlife or the Department of Agriculture, Conservation and Forestry to ensure that the habitat benefits provided by the land are not lost. Management agreements may be revised or updated by mutual consent of both parties at any time. Management agreements must be renewed at least every 10 years. "Wildlife habitat" must also meet one of the following criteria: A. The land is designated by the Department of Inland Fisheries and Wildlife as supporting important wildlife habitat; [PL 2003, c. 619, §1 (NEW).] B. The land supports the life cycle of any species of wildlife as identified by the Department of Inland Fisheries and Wildlife; [PL 2003, c. 619, §1 (NEW).] C. The land is identified by the Department of Agriculture, Conservation and Forestry as supporting a natural vegetation community; or [PL 2003, c. 619, §1 (NEW); PL 2011, c. 657, Pt. W, §5 (REV).] D. The land is designated as a resource protection area in a comprehensive plan, zoning ordinance or zoning map. [PL 2003, c. 619, §1 (NEW).] [PL 2003, c. 619, §1 (NEW); PL 2011, c. 657, Pt. W, §5 (REV).]
36 M.R.S. § 5219-Y — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-Y
36 §5219-Y. Certified visual media production credit
Status: in_force

1. Credit allowed. A visual media production company, as defined in Title 5, section 13090‑L, subsection 2‑A, paragraph E , is allowed a credit against the taxes imposed by this Part in an amount equal to 5% of its nonwage visual media production expenses incurred with respect to a certified visual media production as defined in section 6901, subsection 1 , if the visual media production company has visual media production expenses of $75,000 or more with respect to that certified visual media production. For purposes of this section, "nonwage visual media production expenses" means visual media production expenses as defined in Title 5, section 13090‑L, subsection 2‑A, paragraph F , except that "nonwage visual media production expenses" does not include certified production wages as defined in section 6901, subsection 2 or any amount that would be included in certified production wages but for the $50,000 limit provided by section 6901, subsection 2 . [PL 2011, c. 240, §37 (AMD).]

2. Limitation. The credit allowed by this section may not reduce the tax otherwise due under this Part below zero and may be used only for the taxable year in which the certified visual media production, as defined in section 6901, subsection 1 , is completed. Taxpayers claiming a credit under section 5219‑W are not eligible for this credit. [PL 2009, c. 470, §5 (RPR).]
36 M.R.S. § 5219-BB — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-BB
36 §5219-BB. Credit for rehabilitation of historic properties after 2007
Status: repealed

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Certified affordable housing project" means a decent, safe and sanitary dwelling, apartment or other living accommodation that has been certified by the Maine State Housing Authority as an affordable housing project pursuant to Title 30‑A, section 4722, subsection 1, paragraph DD . [PL 2009, c. 361, §28 (AMD); PL 2009, c. 361, §37 (AFF).] B. "Certified historic structure" means a structure that has been certified by the Director of the Maine Historic Preservation Commission as a historic structure under Title 27, section 511 . [PL 2009, c. 361, §28 (AMD); PL 2009, c. 361, §37 (AFF).] C. "Certified qualified rehabilitation expenditure" means a qualified rehabilitation expenditure, as defined by the Code, Section 47(c)(2), made on or after January 1, 2008 with respect to a certified historic structure, if: (1) For credits claimed under subsection 2, paragraph A , the United States Department of the Interior, National Park Service issues a determination on or before December 31, 2030 that the proposed rehabilitation of that structure meets the Secretary of the Interior's standards for rehabilitation, with or without conditions; or (2) For credits claimed under subsection 2, paragraph B , the Maine Historic Preservation Commission issues a determination on or before December 31, 2030 that the proposed rehabilitation of that structure meets the Secretary of the Interior's standards for rehabilitation, with or without conditions. For purposes of subsection 2, paragraph B , qualified rehabilitation expenditures incurred in the certified rehabilitation of a certified historic structure located in the State do not include a requirement that the certified historic structure be substantially rehabilitated. [PL 2021, c. 671, §2 (AMD).] D. [PL 2009, c. 361, §28 (RP); PL 2009, c. 361, §37 (AFF).] E. "Rural area" means an unorganized territory of the State or a municipality that has a population of less than 12,500 inhabitants as determined by the United States Department of Commerce, Bureau of the Census based on the latest decennial census of the United States. [PL 2025, c. 499, §1 (NEW); PL 2025, c. 499, §3 (AFF).] [PL 2025, c. 499, §1 (AMD); PL 2025, c. 499, §3 (AFF).]

2. Credit allowed. A taxpayer is allowed a credit against the tax imposed under this Part: A. Equal to 25% of the taxpayer's certified qualified rehabilitation expenditures for which a tax credit is claimed under Section 47 of the Code for a certified historic structure located in the State; or [PL 2007, c. 539, Pt. WW, §4 (NEW).] B. Equal to 25% of the certified qualified rehabilitation expenditures of a taxpayer who incurs not less than $50,000 and up to $250,000 in certified qualified rehabilitation expenditures in the rehabilitation of a certified historic structure located in the State and who does not claim a credit under the Code, Section 47 with regard to those expenditures. If the certified historic structure is a condominium, as defined in Title 33, section 1601‑103, subsection 7 , the dollar limitations of this paragraph apply to the total aggregate amount of certified qualified rehabilitation expenditures incurred by the unit owners' association and all of the unit owners in the rehabilitation of that certified historic structure. The credit may be claimed for the taxable year in which the certified historic structure is placed in service. [PL 2011, c. 240, §38 (AMD).] A taxpayer is allowed a credit under paragraph A or B but not both. A credit may not be claimed for expenditures incurred before January 1, 2008. [PL 2019, c. 659, Pt. J, §3 (AMD).]

3. Increased credit for a certified affordable housing project. The credit allowed under this section is increased to 30% of certified qualified rehabilitation expenditures for a certified affordable housing project. If the certified affordable housing project for which an increased credit was allowed under this subsection does not remain an affordable housing project for 30 years from the date the affordable housing project is placed in service, the owner of the property is subject to the repayment provisions of Title 30‑A, section 4722, subsection 1, paragraph DD . Upon notification by the Maine Historic Preservation Commission and the Maine State Housing Authority pursuant to Title 30‑A, section 4722, subsection 1, paragraph DD , subparagraph (4), the State Tax Assessor shall increase the credit rate under this subsection that was in effect in the calendar year prior to the calendar year in which the notification was received by one percentage point for tax years beginning in the calendar year of that notification and for any subsequent tax year. In no event may the credit rate under this subsection exceed 35% of the taxpayer's certified qualified rehabilitation expenditures. [PL 2019, c. 379, Pt. C, §4 (AMD).]

4. Maximum credit. For tax years beginning before January 1, 2025, the credit allowed pursuant to this section and section 2534 may not exceed the greater of: A. Five million dollars for the portion of a certified rehabilitation as defined by the Code, Section 47(c)(2)(C) placed in service in the State in the taxable year; and [PL 2013, c. 550, §1 (NEW); PL 2013, c. 550, §2 (AFF).] B. Five million dollars for each building that is a component of a certified historic structure for which a credit is claimed under this section. [PL 2013, c. 550, §1 (NEW); PL 2013, c. 550, §2 (AFF).] [PL 2025, c. 444, §1 (AMD).]

4-A. Maximum credit; beginning 2025. For tax years beginning on or after January 1, 2025, the credit allowed pursuant to this section and section 2534 : A. In the first year in which the credit may be claimed, may not exceed the greater of: (1) Ten million dollars for the portion of a certified rehabilitation as defined by the Code, Section 47(c)(2)(C) placed in service in the State in the taxable year; and (2) Ten million dollars for each building that is a component of a certified historic structure for which a credit is claimed under this section; [PL 2025, c. 444, §2 (NEW).] B. In the 2nd year in which the credit may be claimed, may not exceed the greater of: (1) Ten million dollars minus the credit allowed under paragraph A , subparagraph (1) for the portion of a certified rehabilitation as defined by the Code, Section 47(c)(2)(C) placed in service in the State in the taxable year; and (2) Ten million dollars minus the credit allowed under paragraph A , subparagraph (2) for each building that is a component of a certified historic structure for which a credit is claimed under this section; and [PL 2025, c. 444, §2 (NEW).] C. In the 3rd and subsequent years in which the credit may be claimed, may not exceed the greater of: (1) Five million dollars for the portion of a certified rehabilitation as defined by the Code, Section 47(c)(2)(C) placed in service in the State in the taxable year; and (2) Five million dollars for each building that is a component of a certified historic structure for which a credit is claimed under this section. [PL 2025, c. 444, §2 (NEW).] [PL 2025, c. 444, §2 (NEW).]

5. Timing of credit. Twenty-five percent of the credit allowed pursuant to this section must be taken in the taxable year the credit may be first claimed and 25% must be taken in each of the next 3 taxable years. [PL 2009, c. 361, §28 (AMD); PL 2009, c. 361, §37 (AFF).]

6. Credit refundable. The credit allowed under this section is refundable. [PL 2017, c. 170, Pt. E, §6 (AMD).]

7. Allocation of credit. Credits allowed to a partnership, a limited liability company taxed as a partnership or multiple owners of property must be passed through to the partners, members or owners respectively pro rata in the same manner as under section 5219‑G, subsection 1 or pursuant to an executed agreement among the partners, members or owners documenting an alternate allocation method. Credits may be allocated to partners, members or owners that are exempt from taxation under Section 501(c)(3), Section 501(c)(4) or Section 501(c)(6) of the Code, and those partners, members or owners must be treated as taxpayers for the purposes of this subsection. [PL 2007, c. 693, §32 (AMD); PL 2007, c. 693, §37 (AFF).]

8. Recapture. A credit received under subsection 2 is subject to the same recapture provisions as apply to a credit received under Section 47 of the Code. [PL 2009, c. 361, §28 (AMD); PL 2009, c. 361, §37 (AFF).]

9. Limitation. A taxpayer who is eligible to claim a credit under section 5219‑R , whether or not a credit is actually claimed, may not claim a credit under this section. In addition, a credit may not be claimed under this section with respect to expenditures incurred for rehabilitation of Building No. 2 in the Lockwood Mill Historic District in the City of Waterville. [PL 2007, c. 539, Pt. WW, §4 (NEW).]

10. Increased credit for certified qualified rehabilitation expenditures in rural areas with housing component. For tax years beginning on or after January 1, 2025, the credit allowed under this section is increased to 35% of certified qualified rehabilitation expenditures for which a tax credit is claimed under Section 47 of the Code for a certified historic structure located in a rural area of the State as long as not less than 33% of the aggregate square feet of that structure constitutes apartments, dwellings or other living accommodations. If the rehabilitation of the certified historic structure is also a certified affordable housing project, then the credit allowed under this section is increased by a further 10 percentage points. [PL 2025, c. 499, §2 (NEW); PL 2025, c. 499, §3 (AFF).]

Revisor's Note: §5219-BB. Dental care access credit as enacted by PL 2007, c. 690, §1 was repealed by PL 2009, c. 141, §1
36 M.R.S. § 5191 — ME Code / Title 36 / Part 8 / Chapter 815 / Section 5191
36 §5191. Resident partner -- adjusted gross income
Status: in_force

1. Modification in determining the adjusted gross income of a resident partner. Any modification described in section 5122 which relates to an item of partnership income, gain, loss or deduction shall be made in accordance with the partner's distributive share, for federal income tax purposes, of the item to which the modification relates. Where a partner's distributive share of any item is not required to be taken into account separately for federal income tax purposes, the partner's distributive share of that item shall be determined in accordance with the partner's distributive share, for federal income tax purposes, of partnership taxable income or loss generally. [PL 1989, c. 508, §19 (AMD).]

2. Character of items. Each item of partnership income, gain, loss or deduction shall have the same character for a partner under this Part as it has for federal income tax purposes. Where an item is not characterized for federal income tax purposes, it shall have the same character for a partner as if realized directly from the source from which realized by the partnership or incurred in the same manner as incurred by the partnership. [P&SL 1969, c. 154, §F/§1 (NEW).]

3. Tax avoidance or evasion. If a partner's distributive share of an item of partnership income, gain, loss or deduction is determined for federal income tax purposes by a special provision in the partnership agreement, the principal purpose of which is the avoidance or evasion of tax under this Part, the partner's distributive share of that item and any modification required with respect to that item must be determined in accordance with the partner's distributive share of the taxable income or loss of the partnership generally, exclusive of items that must be separately computed under the Code, Section 702. [PL 2011, c. 548, §27 (AMD).]
36 M.R.S. § 942-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 942-A
36 §942-A. Aggregate tax lien certificate for time-share units; procedure
Status: in_force

Liens created by section 552 on time-share units owned by the same person and in the same time-share project, in addition to other methods established by law, may be enforced in the following manner if requested by the taxpayer prior to notification of filing of a tax lien certificate. [PL 1987, c. 358, §4 (NEW).]

1. Aggregate notice. If a taxpayer owns more than one time-share unit in the same project, the tax collector may send the notice required by section 942 to be sent before filing the tax lien certificate as one aggregate notice covering all time-share units owned by that taxpayer. The tax collector must specifically describe all units on which the taxes are due and which will be covered by the tax lien certificate by listing each unit in the notice or by appending to the notice a list or computer printout describing the units. The notice must state if a list or printout is appended. [PL 1987, c. 358, §4 (NEW).]

2. Aggregate tax lien certificate. If a taxpayer owns more than one time-share unit in the same project, the tax collector shall specifically describe all units covered by the aggregate tax lien certificate by listing each unit on the certificate or by appending to the certificate a list or computer printout describing the units. The certificate must state if a list or printout is appended. [PL 1987, c. 358, §4 (NEW).]

3. Total or partial discharge. The taxpayer may discharge all the liens included in the aggregate tax lien certificate by payment of all the taxes due on all the tax liens, plus the fees required by subsection 4 . The taxpayer may discharge less than all the liens included in the aggregate tax lien certificate by payment of all the taxes due on one or more of the time-share units, plus the fees required by subsection 5 for each partial discharge. [PL 1987, c. 358, §4 (NEW).]

4. Total discharge. The taxpayer shall pay the following fees for the total discharge of liens covered by the aggregate tax lien certificate: A. Thirty-five cents per time-share unit listed for the tax collector, for making one aggregate notice and demand for payment of all the assessed taxes on all time-share units owned by the taxpayer together with the certified mail, return receipt requested, fee; [PL 1987, c. 358, §4 (NEW).] B. The fees established by Title 33, section 751 for the register of deeds for recording one aggregate tax lien certificate; [PL 1991, c. 846, §10 (AMD).] C. The fees established by Title 33, section 751 for the register of deeds for recording one aggregate discharge of the tax lien mortgage; [PL 1991, c. 846, §10 (AMD).] D. Ten dollars; and [PL 1987, c. 358, §4 (NEW).] E. Three dollars established by section 943 for sending one aggregate notice 30 to 45 days prior to the foreclosing date of the tax lien mortgage if that notice is actually sent and all the certified mail, return receipt requested, fees. [PL 1987, c. 358, §4 (NEW).] [PL 1991, c. 846, §10 (AMD).]

5. Partial discharge. The taxpayer shall pay the following fees for the partial discharge of liens covered by the aggregate tax lien certificate: A. Thirty-five cents per time-share unit listed for the tax collector for making one aggregate notice and demand for payment of all the assessed taxes on all time-share units owned by the taxpayer together with the certified mail, return receipt requested, fee; [PL 1987, c. 358, §4 (NEW).] B. The fees established by Title 33, section 751 for the register of deeds for recording one aggregate tax lien certificate; [PL 1991, c. 846, §11 (AMD).] C. The fees established by Title 33, section 751 for the register of deeds for recording the discharge of the tax lien mortgage on the first 4 time-share units and $0.25 for each additional time-share unit; [PL 1991, c. 846, §11 (AMD).] D. Ten dollars; and [PL 1987, c. 358, §4 (NEW).] E. Three dollars established by section 943 for sending one aggregate notice 30 to 45 days prior to the foreclosing date of the tax lien mortgage if that notice is actually sent and all the certified mail, return receipt requested, fees. [PL 1987, c. 358, §4 (NEW).] [PL 1991, c. 846, §11 (AMD).]

6. Application. This section applies to all taxes assessed on time-share units on or after April 1, 1986. [PL 1987, c. 358, §4 (NEW).]

7. Effect on foreclosure procedure. A partial discharge does not affect the foreclosure date for any liens not discharged. [PL 1987, c. 358, §4 (NEW).]
36 M.R.S. § 3204-A — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3204-A
36 §3204-A. Exemptions
Status: in_force

The following fuels are exempt from the tax imposed by section 3203 : [PL 1995, c. 271, §7 (NEW).]

1. Single lot. [PL 1997, c. 738, §11 (RP).]

2. Heating and cooking. Special fuel delivered into a tank used solely for heating or cooking purposes; [PL 1999, c. 414, §28 (AMD).]

2-A. Sales for resale. Special fuel sold for resale to a licensed supplier or low-energy fuel sold for resale to a licensed retailer; [PL 1999, c. 733, §8 (AMD); PL 1999, c. 733, §17 (AFF).]

3. Political subdivision. Special fuel sold in bulk to this State or any political subdivision of this State; [PL 2007, c. 438, §77 (AMD).]

4. Preclusion by federal law. Special fuel sold or used in such form or under such circumstances as precludes the collection of tax by reasons of federal law; [PL 1997, c. 738, §11 (AMD).]

5. Exportation. Special fuel sold only for exportation from this State by a licensed supplier; [PL 2009, c. 625, §11 (AMD).]

6. Generation. Special fuel sold to a person for the generation of power for resale or manufacturing; [PL 1997, c. 738, §11 (AMD).]

7. Kerosene for retail sale. Kerosene prepackaged for home use or delivered into a separate tank for retail sale, in which case the excise tax must be remitted by licensed users pursuant to section 3207 , rather than by the supplier; [PL 2009, c. 288, §1 (AMD); PL 2009, c. 288, §4 (AFF).]

8. Dyed fuel. Dyed fuel; and [PL 2009, c. 288, §2 (AMD); PL 2009, c. 288, §4 (AFF).]

9. Self-produced biodiesel fuel. Biodiesel fuel that is produced by an individual and used by that same individual or a member of that individual's immediate family. [PL 2009, c. 288, §3 (NEW); PL 2009, c. 288, §4 (AFF).]
36 M.R.S. § 191 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 191
36 §191. Confidentiality of tax records
Status: in_force

1. Basic prohibition. It is unlawful for any public official or any employee or agent of the bureau to inspect willfully any return or examine information contained on any return, for any purpose other than the conduct of official duties. Except as otherwise provided by law, it is unlawful for any person who, pursuant to this Title, has been permitted to receive or view any portion of the original or a copy of any report, return or other information provided pursuant to this Title to divulge or make known in any manner any information set forth in any of those documents or obtained from examination or inspection under this Title of the premises or property of any taxpayer. This prohibition applies to both state tax information and federal tax information filed as part of a state tax return. [PL 1997, c. 668, §17 (AMD).]

2. Exemptions. This section may not be construed to prohibit the following: A. The delivery to a taxpayer or the taxpayer's duly authorized representative of a certified copy of any return, report or other information filed by the taxpayer pursuant to this Title; [PL 2017, c. 170, Pt. A, §1 (AMD).] A-1. The disclosure to an authorized representative of the Maine Potato Board of information obtained by the assessor in the administration of chapter 710 ; [PL 2013, c. 10, §1 (NEW).] B. The publication of statistics so classified to prevent the identification of particular reports or returns and the items thereof; [PL 1977, c. 668, §2 (NEW).] C. The inspection by the Attorney General of information filed by any taxpayer who has requested review of any tax under this Title or against whom an action or proceeding for collection of tax has been instituted; or the production in court or to the board or the State Board of Property Tax Review as established by Title 5, section 12004‑B, subsection 6 on behalf of the State Tax Assessor, or any other party to an action or proceeding under this Title, of so much and no more of the information as is pertinent to the action or proceeding; [PL 2023, c. 360, Pt. A, §1 (AMD).] D. The disclosure of information to duly authorized officers of the United States and of other states, districts and territories of the United States and of Canada and its provinces for use in administration and enforcement of this Title or of the tax laws of those jurisdictions. With respect to enforcement of the tax laws of other jurisdictions, the information may not be given to the duly authorized officer unless the officer's government permits a substantially similar disclosure of information to the taxing officials of this State and provides for the confidentiality of information in a manner substantially similar to the manner provided in this section; [PL 2009, c. 496, §6 (AMD).] E. The provision of information, pursuant to a contract for administrative services, to a person retained on an independent contract basis or the authorized employees of that person or the provision of information to state employees outside the Bureau of Revenue Services for the purpose of acquiring assistance in the administration of this Title and the return to employees of the Bureau of Revenue Services of the information provided and additional information generated as a product of the administrative services provided; [PL 1977, c. 668, §2 (NEW); PL 1997, c. 526, §14 (AMD).] F. The transmission of information among employees of the Bureau of Revenue Services for the purposes of enforcing and administering the tax laws of this State and the delivery by a register of deeds to the State Tax Assessor or delivery by the State Tax Assessor to the appropriate municipal assessor or to the Maine Land Use Planning Commission or the Department of Health and Human Services of "declarations of value" in accordance with section 4641‑D . The State Tax Assessor may require entities requesting information pursuant to this paragraph other than municipal assessors to provide resources sufficient to cover the cost of providing the forms; [PL 2011, c. 655, Pt. I, §9 (AMD); PL 2011, c. 655, Pt. I, §11 (AFF); PL 2011, c. 682, §38 (REV).] G. The disclosure to the Attorney General of information related to a person who is the subject of a criminal investigation or prosecution, and the subsequent disclosure of that information by the Attorney General to a district attorney, an assistant district attorney or a state, county or local law enforcement agency that is participating in the criminal investigation or prosecution of that person. A request from the Attorney General for information related to a person who is the subject of a criminal investigation or prosecution must be submitted to the State Tax Assessor in writing and must include: (1) The name and address of the person to whom the requested information relates; (2) The taxable period or periods to which the requested information relates; (3) The statutory authority under which the criminal investigation or prosecution is being conducted; and (4) The specific reason the requested information is, or may be, relevant to the criminal investigation or prosecution. The Attorney General or a district attorney, assistant district attorney or law enforcement agency to which the Attorney General has disclosed tax information related to a person who is the subject of a criminal investigation or prosecution shall retain physical control of that information until the conclusion of the criminal investigation or prosecution for which the information was requested, after which the information must be returned immediately to the assessor; [PL 2011, c. 240, §2 (AMD).] H. The disclosure by the State Tax Assessor of the fact that a person is or is not registered under this Title or disclosure of both the fact that a registration under this Title has been revoked and the reasons for revocation. The exemption under this paragraph is limited to the disclosure of information applicable to the previous 6 years; [PL 2023, c. 360, Pt. C, §2 (AMD).] I. The disclosure of information acquired pursuant to Part 2 and chapter 367 , except for information identified as confidential within those provisions; [PL 2017, c. 211, Pt. A, §7 (AMD).] J. The disclosure to a state agency seeking setoff of a liquidated debt against a tax refund pursuant to section 185‑A of information necessary to effectuate the intent of that section; [PL 2019, c. 659, Pt. D, §7 (AMD).] K. The disclosure by a municipal assessor, or by the State Tax Assessor with regard to the unorganized territory, of information contained on a declaration of value filed pursuant to section 4641‑D or the Internet publication by the State Tax Assessor of information, other than taxpayer identification numbers, obtained from declarations of value filed pursuant to section 4641‑D , except that, upon request by an individual who is certified by the Secretary of State as a participant in the Address Confidentiality Program pursuant to Title 5, section 90‑B , the municipal assessor shall redact the name of that individual on the declaration of value form prior to disclosure; [PL 2015, c. 313, §4 (AMD).] L. The listing of gasoline distributors possessing a certificate under section 2904 and the number of taxable gallons sold by each gasoline distributor in this State each month; [PL 2013, c. 25, §1 (AMD).] M. The disclosure by employees of the Bureau of Revenue Services, in connection with their official duties relating to any examination, collection activity, civil or criminal tax investigation or any other offense under this Title, of return information to the limited extent that disclosure is necessary in obtaining information, which is not otherwise available, with respect to the correct determination of tax, liability for tax or the amount to be collected or with respect to the enforcement of this Title; [PL 1987, c. 769, Pt. A, §147 (RPR); PL 1997, c. 526, §14 (AMD).] N. The disclosure by the State Tax Assessor of computerized individual income tax data, without identification by taxpayer name, number or address, to a research agency of the Legislature; [PL 1991, c. 820, §5 (AMD).] O. The disclosure to an authorized representative of the Department of Health and Human Services of an individual's residence, employer, income and assets for child support enforcement purposes as required by the Social Security Act, 42 United States Code, Chapter 7, subchapter IV, Part D (1966), when a request containing the payor's social security number is made by the department; [PL 2009, c. 434, §11 (AMD).] P. The public disclosure by the State Tax Assessor of the name, last known business address and title of the professional license or certificate of any person whose license or certificate of authority to conduct a profession, trade or business in this State has not been renewed, reissued or otherwise extended by order of the assessor pursuant to section 175 . This disclosure may be made only after no further administrative or judicial review of the order is available under section 151 or the Maine Administrative Procedure Act; [PL 1995, c. 368, Pt. W, §6 (AMD); PL 1995, c. 419, §30 (AMD).] Q. The listing of persons possessing certificates under section 3204 and the number of taxable gallons sold by each person possessing a certificate in this State each month; [PL 2013, c. 25, §2 (AMD).] R. The disclosure to the Department of Health and Human Services and to the Department of Administrative and Financial Services, Division of Financial and Personnel Services of information relating to the administration and collection of the taxes imposed by chapter 373 , chapter 375 and chapter 377 for the purposes of administration of those taxes and the financial accounting and revenue forecasting of those taxes; [PL 2023, c. 412, Pt. XXX, §2 (AMD); PL 2023, c. 412, Pt. XXX, §15 (AFF).] S. [PL 2017, c. 170, Pt. A, §1 (RP).] T. The disclosure to an authorized representative of the Department of Health and Human Services of information in the possession of the bureau identifying the location of an interest-bearing account in the name and social security number of a delinquent payor of child support as requested by the Department of Health and Human Services; [RR 1995, c. 2, §90 (COR); PL 2003, c. 689, Pt. B, §6 (REV).] U. The disclosure by employees of the Bureau of Revenue Services to designated representatives of the Secretary of State of information required by the Secretary of State for the administration of the special fuel tax imposed by chapter 459 ; [PL 1997, c. 703, §2 (AMD).] V. The disclosure by employees of the Bureau of Revenue Services, to designated representatives of the Department of Labor, of all information required by the State Tax Assessor and the Commissioner of Labor for the administration of the taxes imposed by Part 8 and by Title 26, chapter 13 and the Competitive Skills Scholarship Fund contribution imposed by Title 26, section 1166 and of all information required by the Director of the Bureau of Labor Standards within the Department of Labor for the enforcement of Title 26, section 872 ; [PL 2009, c. 637, §13 (AMD).] W. The disclosure by the State Tax Assessor to the State Auditor when necessary to the performance of the State Auditor's official duties; [PL 1999, c. 708, §14 (AMD).] X. [PL 2001, c. 691, §3 (RP); PL 2001, c. 691, §6 (AFF).] Y. The disclosure by the State Tax Assessor, upon request in writing of any individual against whom an assessment has been made pursuant to section 177, subsection 1 , of the following information: (1) Information regarding the underlying tax liability to the extent necessary to apprise the individual of the basis of the assessment; (2) The name of any other individual against whom an assessment has been made for the same underlying tax debt; and (3) The general nature of any steps taken by the assessor to collect the underlying tax debt from any other individuals and the amount collected; [PL 2003, c. 390, §2 (AMD).] Z. [PL 2021, c. 531, Pt. A, §1 (RP).] AA. The disclosure by employees of the bureau to designated representatives of the Finance Authority of Maine necessary for the administration of section 6656, subsection 3 and section 6758, subsection 4 and of information required to ensure that recipients of certain benefits under Title 20‑A, chapter 417‑E are eligible to receive such benefits; [PL 2013, c. 67, §1 (AMD).] BB. The disclosure to an authorized representative of the Department of Health and Human Services, Office of Child Care and Head Start of taxpayer information directly relating to the certification of investments eligible for or the eligibility of a taxpayer for the quality child care investment credit provided by section 5219‑Q ; [PL 2005, c. 683, Pt. A, §60 (RPR).] CC. The disclosure to an authorized representative of the Department of Professional and Financial Regulation of information necessary for the administration of Title 10, chapter 222 ; [PL 2005, c. 683, Pt. A, §61 (RPR).] DD. The delivery of a certified copy of any return, report or other information provided or filed pursuant to this Title by a partnership, corporation, trust or estate or any report of any examination of a return filed by a partnership, corporation, trust or estate to any person: (1) Who signed the return; (2) Who is the personal representative or executor of the estate filing the return; (3) Who was a member of the partnership filing the return during any part of the period covered by the return; (4) Who is a trustee of the trust filing the return; (5) Who was a shareholder during any part of the period covered by the return filed by an S corporation; (6) Who is an officer, or a bona fide shareholder of record owning 1% or more of the outstanding stock, of the corporation filing the return; (7) Who is the person authorized to act for the corporation if the corporation has been dissolved; or (8) Who is the duly authorized representative of any of the persons described in subparagraphs (1) to (7). The exception under this paragraph does not include the disclosure of confidential information of a particular partner, shareholder, beneficiary or trustee or other person receiving income from one of the entities described in subparagraphs (1) to (8) unless otherwise authorized; [PL 2005, c. 332, §9 (NEW).] DD. (REALLOCATED TO T. 36, §191, sub-§2, ¶HH) [PL 2005, c. 395, §3 (NEW); RR 2005, c. 1, §18 (RAL).] DD. (REALLOCATED TO T. 36, §191, sub-§2, ¶II) [PL 2005, c. 396, §7 (NEW); RR 2005, c. 1, §19 (RAL).] EE. The disclosure by the State Tax Assessor of the fact that a person has or has not been issued a certificate of exemption pursuant to section 1760 or 2013 or a resale certificate pursuant to section 1754‑B, subsection 2‑B or 2‑C . The exemption under this paragraph is limited to the disclosure of information applicable to the previous 6 years; [PL 2025, c. 388, Pt. G, §3 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).] FF. The disclosure to the Department of the Secretary of State, Bureau of Motor Vehicles of whether the person seeking registration of a vehicle has paid the tax imposed by Part 3 with respect to that vehicle; [PL 2005, c. 683, Pt. A, §62 (AMD).] GG. The disclosure to the Department of Inland Fisheries and Wildlife, Division of Licensing and Registration of whether the person seeking registration of a snowmobile, all-terrain vehicle or watercraft has paid the tax imposed by Part 3 with respect to that snowmobile, all-terrain vehicle or watercraft; [PL 2011, c. 253, §37 (AMD).] HH. (REALLOCATED FROM T. 36, §191, sub-§2, ¶DD) [PL 2015, c. 300, Pt. A, §5 (RP).] II. (REALLOCATED FROM T. 36, §191, sub-§2, ¶DD) The disclosure to an authorized representative of the Maine Milk Commission of information on the quantity of packaged milk handled in the State and subject to the milk handling fee established in section 4902 and other information obtained by the assessor in the administration of chapter 721 ; [PL 2007, c. 539, Pt. M, §2 (AMD); PL 2007, c. 539, Pt. OO, §5 (AMD); PL 2007, c. 693, §7 (AMD); PL 2007, c. 694, §1 (AMD).] JJ. The disclosure to the Chief Procurement Officer of a person's sales tax standing as necessary to enforce Title 5, section 1825‑B, subsection 14 ; [PL 2023, c. 516, Pt. B, §53 (AMD).] KK. The disclosure of information necessary to administer the setoff of liquidated tax debts pursuant to section 185 ; [PL 2017, c. 170, Pt. A, §1 (AMD).] Revisor's Note: (Paragraph KK as enacted by PL 2007, c. 539, Pt. OO, §7 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH LL) Revisor's Note: (Paragraph KK as enacted by PL 2007, c. 693, §9 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH MM) Revisor's Note: (Paragraph KK as enacted by PL 2007, c. 694, §3 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH NN) LL. (REALLOCATED FROM T. 36, §191, sub-§2, ¶KK) The disclosure to any state agency of information relating to the administration and collection of any debt transferred to the bureau for collection pursuant to section 112‑A ; [PL 2009, c. 652, Pt. A, §50 (AMD).] MM. (REALLOCATED FROM T. 36, §191, sub-§2, ¶KK) The disclosure to an authorized representative of the Department of Economic and Community Development of information required for the administration of the visual media production credit under section 5219‑Y , the employment tax increment financing program under chapter 917 , the visual media production reimbursement program under chapter 919‑A or the Pine Tree Development Zone program under Title 30‑A, chapter 206, subchapter 4 ; [PL 2009, c. 652, Pt. A, §51 (AMD).] NN. (REALLOCATED FROM T. 36, §191, sub-§2, ¶KK) The disclosure to an authorized representative of the Wild Blueberry Commission of Maine of information required for or submitted to the assessor in connection with the administration of the tax imposed under chapter 701 ; [PL 2011, c. 240, §3 (AMD).] OO. The disclosure to duly authorized officers of the Federal Government and of other state governments of information necessary to administer a set-off agreement pursuant to section 112, subsection 13 . The information may not be disclosed unless the officer's government permits a substantially similar disclosure of information to the taxing officials of this State and protects the confidentiality of the information in a manner substantially similar to that provided by this section; [RR 2009, c. 2, §106 (COR).] PP. The disclosure to the Department of Agriculture, Conservation and Forestry of information contained on the commercial forestry excise tax return filed pursuant to section 2726 , such as the landowner name, address and acreage, to facilitate the administration of chapter 367 ; [PL 2011, c. 211, §19 (AMD); PL 2011, c. 331, §9 (AMD); PL 2011, c. 331, §§16, 17 (AFF); PL 2011, c. 439, §5 (AMD); PL 2011, c. 439, §12 (AFF); PL 2011, c. 657, Pt. W, §5 (REV).] Revisor's Note: (Paragraph PP as enacted by PL 2009, c. 592, §2 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH QQ) QQ. (REALLOCATED FROM T. 36, §191, sub-§2, ¶PP) The disclosure of registration, reporting and payment information to the Department of Environmental Protection necessary for the administration of Title 38, chapter 33 ; [PL 2015, c. 166, §12 (AMD).] RR. [PL 2021, c. 1, Pt. M, §12 (RP).] Revisor's Note: (Paragraph RR as enacted by PL 2011, c. 331, §11 and affected by §§16 and 17 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH TT) Revisor's Note: (Paragraph RR as enacted by PL 2011, c. 439, §7 and affected by §12 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH UU) SS. The disclosure of information to the Finance Authority of Maine necessary for the administration of the new markets capital investment credit in sections 2533 and 5219‑HH ; [PL 2017, c. 375, Pt. G, §1 (AMD).] Revisor's Note: (Paragraph SS as enacted by PL 2011, c. 439, §8 and affected by §12 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH VV) TT. (REALLOCATED FROM T. 36, §191, sub-§2, ¶RR) The disclosure to tax officials of other states, and to clearinghouses and other administrative entities acting on behalf of participating states, of information necessary for the administration of a multistate agreement entered into pursuant to section 2532 ; [PL 2011, c. 548, §12 (AMD).] UU. (REALLOCATED FROM T. 36, §191, sub-§2, ¶RR) The production in court on behalf of the assessor or any other party to an action or proceeding under this Title, or the production pursuant to a discovery request under the Maine Rules of Civil Procedure or a request under the freedom of access laws, of any reconsideration decision or advisory ruling issued on or after July 1, 2012, in redacted format so as not to reveal information from which the taxpayer may be identified, except that federal returns and federal return information provided to the State by the Internal Revenue Service may not be disclosed except as permitted by federal law. A person requesting the production of any such document shall pay, at the time the request is made, all direct and indirect costs associated with the redacting of information from which the taxpayer or other interested party may be identified, plus an additional fee of $100 per request; [PL 2013, c. 424, Pt. A, §23 (RPR).] VV. (REALLOCATED FROM T. 36, §191, sub-§2, ¶SS) [PL 2019, c. 379, Pt. C, §1 (RP).] WW. [PL 2019, c. 401, Pt. C, §4 (RP).] XX. The disclosure of information by the assessor to the board or the State Board of Property Tax Review as established by Title 5, section 12004‑B, subsection 6 , except that such disclosure is limited to information that is pertinent to an appeal or other action or proceeding before the board or the State Board of Property Tax Review; [PL 2023, c. 360, Pt. A, §2 (AMD).] YY. The inspection and disclosure of information by the board, or by the State Board of Property Tax Review as established by Title 5, section 12004‑B, subsection 6 , to the extent necessary to conduct appeals procedures pursuant to this Title and issue a decision on an appeal to the parties. The board and the State Board of Property Tax Review may make available to the public redacted decisions that do not disclose the identity of a taxpayer or any information made confidential by state or federal statute; [PL 2023, c. 360, Pt. A, §3 (AMD).] ZZ. The disclosure by the State Tax Assessor to a qualified Pine Tree Development Zone business that has filed a claim for reimbursement under section 2016 of information related to any insufficiency of the claim, including records of a contractor or subcontractor that assigned the claim for reimbursement to the qualified Pine Tree Development Zone business and records of the vendors of the contractor or subcontractor; [PL 2017, c. 288, Pt. B, §5 (RPR).] AAA. The disclosure of information by the State Tax Assessor or the Associate Commissioner for Tax Policy to the Office of Program Evaluation and Government Accountability under Title 3, section 991 for the review and evaluation of tax expenditures pursuant to Title 3, chapter 37 ; [PL 2017, c. 288, Pt. B, §6 (RPR).] BBB. The disclosure to an authorized representative of the Department of Professional and Financial Regulation, Bureau of Insurance of information necessary for the administration of taxes pursuant to chapter 357 and the credit for disability income protection plans in the workplace provided by section 5219‑OO . Information disclosed pursuant to this paragraph may not be further disclosed by the Bureau of Insurance unless the disclosure is allowed pursuant to this section and Title 24‑A, section 216 ; [PL 2019, c. 659, Pt. A, §1 (AMD).] CCC. The disclosure of information to the Revenue Forecasting Committee or its staff under Title 5, section 1710‑J , by or at the direction of the Associate Commissioner for Tax Policy when pertinent to the associate commissioner's duties of providing revenue forecasting analysis to the committee. The information may be disclosed only in oral or paper form and only after notice to the State Tax Assessor of the intended disclosure. The associate commissioner shall apprise the committee members of the provisions regarding confidentiality of such information, of the continuing confidential nature of the disclosed information and the provision in Title 5, section 1710‑J , allowing discussion of the information by the committee meeting in executive session not open to the public; [PL 2017, c. 475, Pt. A, §60 (AMD).] DDD. The disclosure to the joint standing committee of the Legislature having jurisdiction over taxation matters pursuant to section 5219‑QQ, subsection 4, paragraph B of the revenue loss due to refundable credits attributable to each taxpayer claiming the tax credit for major business headquarters expansions provided under that section, regardless of the number of persons eligible for the credit. For purposes of this paragraph, "revenue loss" has the same meaning as in section 5219‑QQ, subsection 4, paragraph B . [PL 2017, c. 375, Pt. D, §2 (RPR).] Revisor's Note: (Paragraph DDD as enacted by PL 2017, c. 284, Pt. UUUU, §16 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH EEE) EEE. (REALLOCATED FROM T. 36, §191, sub-§2, ¶DDD) The disclosure by employees of the bureau to an authorized representative of the Maine Commission on Public Defense Services for determining the eligibility for indigent legal services and the ability to reimburse expenses incurred for assigned counsel and contract counsel under Title 4, chapter 37 . [PL 2023, c. 558, §11 (AMD).] Revisor's Note: (Paragraph EEE as enacted by PL 2017, c. 361, §1 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH GGG) FFF. The disclosure of information to the Department of Economic and Community Development necessary for the administration of the tax credit for major shipbuilding facility investments pursuant to section 5219‑RR . [PL 2017, c. 361, §1 (NEW).] GGG. (REALLOCATED FROM T. 36, §191, sub-§2, ¶EEE) The disclosure to the joint standing committee of the Legislature having jurisdiction over taxation matters pursuant to section 5219‑RR, subsection 9, paragraph B of the revenue loss attributable to each taxpayer claiming the tax credit under that section, regardless of the number of persons eligible for the credit; and [RR 2017, c. 2, §15 (RAL).] HHH. The disclosure to the Office of Program Evaluation and Government Accountability and the joint standing committee of the Legislature having jurisdiction over taxation matters pursuant to section 5219‑VV, subsection 5, paragraph C of the revenue loss, including the loss due to refundable credits, attributable to each taxpayer claiming the tax credit for major food processing and manufacturing facility expansion provided under that section, regardless of the number of persons eligible for the credit. [PL 2019, c. 607, Pt. C, §1 (AMD).] Revisor's Note: (Paragraph HHH as enacted by PL 2019, c. 401, Pt. E, §1 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH JJJ) III. The disclosure of information to the Department of Economic and Community Development necessary for the administration of the tax credit for major food processing and manufacturing facility expansion pursuant to section 5219‑VV . [PL 2019, c. 386, §1 (NEW).] JJJ. (REALLOCATED FROM T. 36, §191, sub-§2, ¶HHH) The disclosure of information to an authorized representative of the Public Utilities Commission for use in the commission's administration and oversight of the 9-1-1 funding under Title 25, section 2927‑A , the state universal service fund under Title 35‑A, section 7104 and the telecommunications education access fund under Title 35‑A, section 7104‑B . The assessor shall apprise the authorized representative of the provisions regarding confidentiality of such information and of the continuing confidential nature of the disclosed information. [PL 2025, c. 167, §48 (AMD).] KKK. The disclosure of information to the Maine State Housing Authority necessary for the administration of the credit for affordable housing pursuant to section 5219‑WW and for purposes of the report required by section 5219‑WW, subsection 9 . [PL 2019, c. 555, §4 (NEW).] LLL. The disclosure of information to the Department of Economic and Community Development necessary for administration of the renewable chemicals tax credit pursuant to section 5219‑XX . [PL 2019, c. 628, §1 (NEW).] MMM. The disclosure to the Supreme Judicial Court of information required to make the report required under section 5219‑ZZ, subsection 5 . [RR 2021, c. 1, Pt. A, §42 (COR).] Revisor's Note: (Paragraph MMM as enacted by PL 2021, c. 253, Pt. A, §1 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH PPP) NNN. The disclosure to the joint standing committee of the Legislature having jurisdiction over taxation matters pursuant to section 5219‑YY, subsection 4, paragraph C of the revenue loss, including the loss due to refundable credits, attributable to each taxpayer claiming the tax credit for paper manufacturing facility investment provided under that section, regardless of the number of persons eligible for the credit. [PL 2021, c. 482, §1 (NEW); PL 2021, c. 485, §3 (AFF).] OOO. The disclosure of information to the Department of Economic and Community Development necessary for the administration of the tax credit for paper manufacturing facility investment pursuant to section 5219‑YY . [PL 2021, c. 482, §2 (NEW); PL 2021, c. 485, §3 (AFF).] PPP. (REALLOCATED FROM T. 36, §191, sub-§2, ¶MMM) The disclosure of information to the Finance Authority of Maine necessary for the administration of the seed capital investment tax credit in section 5216‑B . [PL 2021, c. 253, Pt. A, §1 (NEW); RR 2021, c. 1, Pt. A, §41 (RAL).] QQQ. The disclosure of information to the Houlton Band of Maliseet Indians, the Mi'kmaq Nation, the Passamaquoddy Tribe or the Penobscot Nation necessary for the administration of sales tax revenue transfers under section 1815 . [PL 2025, c. 470, Pt. D, §1 (AMD); PL 2025, c. 470, Pt. D, §6 (AFF).] Revisor's Note: (Paragraph QQQ as enacted by PL 2021, c. 715, §3 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH RRR) RRR. (REALLOCATED FROM T. 36, §191, sub-§2, ¶QQQ) For information related to tax years beginning in 2023 and 2024 only, the disclosure of information to the Maine Health Insurance Marketplace to administer the easy enrollment health insurance program pursuant to Title 22, former section 5412 and the health insurance check-off box pursuant to former section 5294. [PL 2025, c. 2, Pt. RR, §3 (AMD).] SSS. The disclosure of information to the Department of Economic and Community Development necessary for the administration of the Dirigo business incentives program and the joint standing committees of the Legislature having jurisdiction over taxation and economic development matters for purposes of the annual report required by section 5219‑AAA . [PL 2023, c. 412, Pt. J, §7 (NEW).] Revisor's Note: (Paragraph SSS as enacted by PL 2023, c. 441, Pt. F, §1 is REALLOCATED TO TITLE 36, SECTION 191, SUBSECTION 2, PARAGRAPH TTT) TTT. (REALLOCATED FROM T. 36, §191, sub-§2, ¶SSS) The disclosure to the Treasurer of State when necessary for the performance of the Treasurer of State's official duties as administrator under Title 33, chapter 45 of the current mailing address for a taxpayer for purposes of returning unclaimed or abandoned property to the rightful owner or heir, except as prohibited by federal law. [PL 2023, c. 441, Pt. F, §1 (NEW); RR 2023, c. 1, Pt. A, §29 (RAL).] UUU. The disclosure to the joint standing committee of the Legislature having jurisdiction over taxation matters pursuant to section 5219‑BBB, subsection 4, paragraph C of the revenue loss, including the loss due to refundable credits, attributable to each taxpayer claiming the tax credit for investment in qualified professional baseball facilities in the State provided under section 5219‑BBB . [PL 2023, c. 667, §1 (NEW).] [PL 2025, c. 167, §48 (AMD); PL 2025, c. 388, Pt. G, §3 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF); PL 2025, c. 470, Pt. D, §1 (AMD); PL 2025, c. 470, Pt. D, §6 (AFF).]

3. Additional restrictions for information provided by Internal Revenue Service. Federal returns and federal return information provided to the State by the Internal Revenue Service may not be disclosed to other states, districts and territories of the United States or provinces of Canada, to legislative committees or the agents of the committees or to the Attorney General for the purpose of criminal investigations and prosecutions unrelated to this Title. These restrictions are in addition to those imposed by subsection 1 . [PL 1999, c. 708, §17 (AMD).]

3-A. Additional restrictions for proprietary information provided to assessor. Information and materials provided in confidence to the assessor and used by the bureau for the purpose of preparing legislation or legislative analysis, including the preparation of fiscal estimates for the Office of Fiscal and Program Review, are to be accorded the same confidentiality as established by this section for tax information. [PL 2003, c. 390, §5 (NEW).]

3-B. Additional restrictions for certain information provided by the Department of Administrative and Financial Services. Information provided to the assessor by the Department of Administrative and Financial Services pursuant to section 175 and Title 22, section 2425‑A, subsection 14, paragraph G may be used by the bureau only for the administration and enforcement of taxes imposed under this Title. These restrictions are in addition to those imposed by subsection 1 . [PL 2023, c. 637, §6 (AMD).]

4. Penalties. A person who willfully violates this section commits a Class E crime. An offender who is an officer or employee of the State must be dismissed from office. [PL 2009, c. 496, §7 (AMD).]
36 M.R.S. § 1032 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1032
36 §1032. Action may be brought in name of municipality
Status: in_force

In addition to other provisions for the collection of taxes, the municipal officers of any municipality to which a tax is due may in writing direct a civil action to be commenced in the name of such municipality against the party liable; but no such defendant is liable for any costs of the action, unless it appears by the declaration and by proof that payment of said tax had been duly demanded before the action.
36 M.R.S. § 2857-A — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2857-A
36 §2857-A. Accounting periods and methods of accounting
Status: in_force

1. Accounting periods. The determination of a tax year is subject to the following. A. If a taxpayer's tax year is changed for federal income tax purposes, the taxpayer's tax year for purposes of the tax imposed by this chapter must be similarly changed. [PL 2025, c. 469, §35 (NEW); PL 2025, c. 469, §44 (AFF).] B. Notwithstanding paragraph A and section 2855, subsection 15 , if the assessor makes a determination of jeopardy and terminates the taxpayer's reporting period under section 145 , the tax must be computed for the period determined by that action. [PL 2025, c. 469, §35 (NEW); PL 2025, c. 469, §44 (AFF).] [PL 2025, c. 469, §35 (NEW); PL 2025, c. 469, §44 (AFF).]

2. Method of accounting. The method of accounting used by a taxpayer is subject to this subsection. A. For purposes of the tax imposed by this chapter, a taxpayer's method of accounting must be the same as the taxpayer's method of accounting for federal income tax purposes. If a method of accounting has not been regularly used by the taxpayer, gross income from mining for purposes of this chapter must be computed under a method that in the opinion of the assessor fairly reflects gross proceeds. [PL 2025, c. 469, §35 (NEW); PL 2025, c. 469, §44 (AFF).] B. If a taxpayer's method of accounting is changed for federal income tax purposes, the taxpayer's method of accounting for purposes of this chapter must be similarly changed. [PL 2025, c. 469, §35 (NEW); PL 2025, c. 469, §44 (AFF).] C. In computing a taxpayer's gross proceeds for any tax year under a method of accounting different from the method under which the taxpayer's gross proceeds for the previous year were computed, there must be taken into account those adjustments that are determined to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted. [PL 2025, c. 469, §35 (NEW); PL 2025, c. 469, §44 (AFF).] [PL 2025, c. 469, §35 (NEW); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 1544 — ME Code / Title 36 / Part 2 / Chapter 113 / Section 1544
36 §1544. Land unredeemed in one year forfeited to State
Status: reserved

If any fractional part or interest represented by acreage in such public reserved lots shall not be redeemed as provided in section 1543 at the expiration of one year from the date of the forfeiture, then it shall be and remain wholly forfeited to the State, and shall vest in the State free from all claims by any former owner.
36 M.R.S. § 1140-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1140-A
36 §1140-A. Appeals and abatements
Status: in_force

The denial of an application or an assessment made under this subchapter is subject to the abatement procedures provided by section 841 . Appeal from a decision rendered under section 841 is to the State Board of Property Tax Review. [PL 2007, c. 466, Pt. A, §58 (NEW).]
36 M.R.S. § 5259 — ME Code / Title 36 / Part 8 / Chapter 829 / Section 5259
36 §5259. Limitation on additional tax
Status: in_force

1. Change other than to installment method. If a taxpayer's method of accounting is changed, other than from an accrual to an installment method, any additional tax which results from adjustments determined to be necessary solely by reason of the change shall not be greater than if such adjustments were ratably allocated and included for the taxable year of the change and the preceding taxable years, not in excess of 2, during which the taxpayer used the method of accounting from which the change is made. [PL 1979, c. 541, Pt. A, §245 (AMD).]

2. Change from accrual to installment method. If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the year of such change of method and for any subsequent year which is attributable to the receipt of installment payments properly accrued in a prior year, shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments, under regulations prescribed by the assessor. [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 802 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 802
36 §802. Proceedings by sheriff
Status: in_force

The sheriff or the sheriff's deputy, on receiving the assessment and warrant for collection provided for in section 801 , shall forthwith post in some public place in the municipality assessed an attested copy of such assessment and warrant and may not make distress for any of such taxes until after 30 days of that posting. Any person paying tax to such sheriff or sheriff's deputy within the 30 days shall pay 5% over and above the tax for sheriff's fees, but those who do not pay within that time must be distrained or arrested by the sheriff or the sheriff's deputy. The same fees must be paid for travel and service of the sheriff as in other cases of distress. [PL 2025, c. 113, Pt. D, §35 (AMD).]
36 M.R.S. § 5202-C — ME Code / Title 36 / Part 8 / Chapter 817 / Section 5202-C
36 §5202-C. Separate accounting required in certain cases
Status: in_force

A corporation that is subject to tax under chapter 357 or that would be subject to tax under chapter 357 if the insurance business conducted by such corporation were conducted in this State shall separately account to the State Tax Assessor for income received from a health maintenance organization to the extent operated under authority of a certificate issued by the Superintendent of Insurance pursuant to Title 24‑A, section 4204 , except income from a health maintenance organization that is separately organized and subject to income taxation. The assessor may distribute, apportion or allocate gross income, deductions, credits, allowances or assets between or among related entities and operating divisions if the assessor determines such action to be necessary in order to prevent evasion of taxes or to properly reflect earned income. [PL 2001, c. 439, Pt. D, §2 (NEW); PL 2001, c. 439, Pt. D, §9 (AFF).]
36 M.R.S. § 5250-B — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5250-B
36 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Member" means an individual or other owner of a pass-through entity. [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).] B. "Nonresident" means a nonresident individual, a business entity that does not have its commercial domicile in the State, or a nonresident estate or trust. [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).] C. "Pass-through entity" means a corporation that for the applicable tax year is treated as an S corporation under the Code and a general partnership, limited partnership, limited liability partnership, limited liability company or similar entity that for the applicable tax year is not taxed as a C corporation for federal tax purposes. For purposes of this section, "pass-through entity" does not include a financial institution subject to tax under chapter 819 . [PL 2005, c. 332, §24 (AMD); PL 2005, c. 332, §30 (AFF).] [PL 2005, c. 332, §24 (AMD); PL 2005, c. 332, §30 (AFF).]

2. Withholding required. Except as provided by subsection 3 , every pass-through entity that does business in this State must withhold income tax at the highest tax rate provided in this Part on the proportionate quarterly share of Maine source income of each nonresident member. The method for determining the amount of the share of income and for determining the amount of withholding for each nonresident member under this section must be prescribed by rules adopted by the assessor. Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).]

3. Withholding exemptions. For purposes of this section, a pass-through entity is not required to withhold tax for a nonresident member if: A. The member's share of annual entity income sourced to the State is less than $1,000; or [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).] B. The bureau has determined by rule, ruling or instruction that the member's income is not subject to withholding. [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).] [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).]
36 M.R.S. § 200 — ME Code / Title 36 / Part 1 / Chapter 11 / Section 200
36 §200. Bureau of Revenue Services report on revenue incidence
Status: in_force

1. Impact of taxes on individuals. The bureau shall submit to the joint standing committee of the Legislature having jurisdiction over taxation matters and the joint standing committee of the Legislature having jurisdiction over appropriations and financial affairs a report containing the information required by this subsection by February 15th of each odd-numbered year. A. Part 1 of the report must describe the overall incidence of all state, local and county taxes. The report must present information on the distribution of the tax burden: (1) For the overall income distribution, using a measure of system-wide incidence that appropriately measures equality and inequality; (2) By income classes, including, at a minimum, deciles of the income distribution; and (3) By other appropriate taxpayer characteristics. [PL 1997, c. 744, §1 (NEW).] B. Part 2 of the report must describe the impact of the tax system on business and industrial sectors. The report must: (1) Describe the impact of taxes on major sectors of the business and industrial economy relative to other sectors; and (2) Describe the relative impact of each tax on business and industrial sectors. [PL 1997, c. 744, §1 (NEW).] C. When determining the overall incidence of taxes under this subsection, the bureau shall reduce the amount of taxes collected by the amount of taxes that are returned directly to taxpayers through tax relief programs. [PL 1997, c. 744, §1 (NEW).] [PL 2017, c. 211, Pt. E, §5 (AMD).]

2. Legislation analysis. At the request of the joint standing committee of the Legislature having jurisdiction over taxation matters, the bureau shall prepare an incidence impact analysis of any legislation or proposal to change the tax laws that increases, decreases or redistributes taxes by more than $20,000,000. To the extent data is available on the changes in the distribution of the tax burden that are effected by that legislation or proposal, the analysis must report on the incidence effects that would result if the legislation were enacted. The report may present information, using system-wide measures, by income classes, taxpayer characteristics or other relevant categories. The report may include analyses of the effect of the legislation proposal on representative taxpayers. The analysis must include a statement of the incidence assumptions that were used in computing the tax burdens. [PL 1997, c. 744, §1 (NEW).]
36 M.R.S. § 382 — ME Code / Title 36 / Part 2 / Chapter 103 / Section 382
36 §382. Failure of assessor to furnish information
Status: in_force

If any municipal assessor or assessor of a primary assessing area fails to appear before the State Tax Assessor or the State Tax Assessor's agent as provided in this Title, or to transmit to the State Tax Assessor the lists named within 10 days after the mailing or publication of notice or notices to them to appear or transmit those lists, the State Tax Assessor may report the valuation of the estates and property liable to taxation in the municipality in default as the State Tax Assessor considers just and equitable. [PL 2023, c. 523, Pt. A, §4 (AMD).]
36 M.R.S. § 1755 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1755
36 §1755. No registration unless tax paid
Status: in_force

Whenever tangible personal property is required by the laws of this State to be registered for use within the State the applicant for registration, whether or not the owner, must either pay the sales tax or use tax or prove that the tax is not due. The applicant shall file a dealer's certificate or use tax certificate with the registering agency in a form prescribed by the State Tax Assessor reporting the name of the seller, the date of purchase, the sale price and other information pertinent to determination of tax liability. The registering agency shall forward the certificate promptly to the Bureau of Revenue Services. [PL 2007, c. 627, §45 (AMD).]
36 M.R.S. § 757 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 757
36 §757. Receipts for taxes
Status: in_force

When a tax is paid to a tax collector, the tax collector shall prepare a receipt for each payment and upon reasonable request shall furnish a copy of the receipt to the taxpayer. [PL 2025, c. 113, Pt. D, §28 (AMD).]
36 M.R.S. § 700-B — ME Code / Title 36 / Part 2 / Chapter 105 / Section 700-B
36 §700-B. Adjustments to revenue
Status: in_force

1. Certification. By June 30, 2009 and each subsequent year, the State Tax Assessor shall certify to the State Controller amounts certified to the Treasurer of State as reimbursements to be paid to municipalities during the fiscal year under section 694, subsection 5 . The Treasurer of State shall certify to the State Controller payments due under section 700‑A . [PL 2005, c. 623, §1 (NEW).]

2. Transfer. The State Controller shall transfer amounts certified under subsection 1 to the Business Equipment Tax Reimbursement reserve account established, maintained and administered by the State Controller from General Fund undedicated revenue. The assessor and the Treasurer of State shall pay amounts required under section 694, subsection 5 and section 700‑A . [PL 2009, c. 213, Pt. S, §10 (AMD); PL 2009, c. 213, Pt. S, §16 (AFF).]
36 M.R.S. § 5219-FF — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-FF
36 §5219-FF. Credit for wellness programs
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Employee" means an individual who performs services for an employing unit. [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).] B. "Employing unit" has the same meaning as in Title 26, section 1043, subsection 10 . [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).] C. "Qualified wellness program expenditure" means an expenditure made by an employing unit to develop, institute and maintain a wellness program. [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).] D. "Wellness program" means a program instituted by an employing unit that improves employee health, morale and productivity, including, without limitation: (1) Health education programs; (2) Behavioral change programs, such as counseling or seminars or classes on nutrition, stress management or smoking cessation; and (3) Incentive awards to employees who engage in regular physical activity. [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).] [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).]

2. Credit allowed. A taxpayer constituting an employing unit with 20 or fewer employees, on an average monthly basis during the taxable year, is allowed a credit against the tax imposed by this Part for each taxable year beginning on or after January 1, 2014 for a qualified wellness program expenditure made during the taxable year. [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).]

3. Record keeping. An employing unit seeking a credit under subsection 2 is responsible for recording the amount of time employees engage in wellness programs for which the employing unit is claiming an expense. [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).]

4. Limit; carry-over. The total credit for each taxpayer under this section is limited to $100 per employee or $2,000, whichever is less, per tax year. The credit may not reduce the tax otherwise due under this Part to less than zero. A taxpayer entitled to a credit under this section for any taxable year may carry over the portion, as reduced from year to year, of any unused credit and apply it to the tax liability for any one or more of the next succeeding 5 taxable years. [PL 2011, c. 90, Pt. H, §7 (NEW); PL 2011, c. 90, Pt. H, §8 (AFF).]
36 M.R.S. § 5219-O — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-O
36 §5219-O. Credit for dependent health benefits paid
Status: in_force

1. Credit allowed. A taxpayer constituting an employing unit that employs fewer than 5 employees is allowed a credit to be computed as provided in this section against the tax imposed by this Part, subject to the limitations contained in subsections 3 and 4 . The credit equals the lesser of 20% of dependent health benefits paid with respect to the taxpayer's low-income employees under a health benefit plan during the taxable year for which the credit is allowed or $125 per low-income employee with dependent health benefits coverage. A taxpayer who received a credit under this section in the preceding year and whose number of low-income employees is 5 or more may continue to receive the credit for 2 years after the last year in which the number of employees was fewer than 5. [PL 2001, c. 396, §39 (AMD).]

2. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Dependent" means a dependent, as defined by Section 152 of the Code, who is under 19 years of age. [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).] B. "Dependent health benefits" means health benefits and health insurance costs allowable as deductions to the employer under Section 105 of the Code, paid by the taxpayer on behalf of the taxpayer's low-income employees for the benefit of the employees' dependents. [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).] C. "Employing unit" has the same meaning as in Title 26, section 1043 . [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).] D. "Health benefit plan" means a plan that: (1) Includes comprehensive coverage for at least the following range of benefits: (a) Inpatient and outpatient hospital services; (b) Physicians' surgical and medical services; (c) Laboratory and x-ray services; and (d) Well-baby and well-child care, including age-appropriate immunizations; (2) Affords coverage that has an actuarial value no less than 80% of the actuarial value of coverage that is provided to employees of the State. For purposes of this paragraph, "actuarial value" means the expected cost of a benefit based on assumptions as to relevant variables such as morbidity, mortality, persistency and interest. When comparing the actuarial value of one benefit or package of benefits to another, both actuarial values must be based on the same assumptions; (3) Imposes copayment and deductible costs on the employee that do not exceed 10% of the actuarial value of all benefits afforded by the plan; and (4) Makes the same or comparable coverage available for the benefit of the employee's dependent children who are under 19 years of age. [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).] E. "Low-income employee" means a Maine resident whose average weekly earnings from the taxpayer do not exceed the State's average weekly wage as calculated by the Department of Labor. [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).] [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).]

3. Qualifications. A taxpayer may claim the credit allowed by this section only for those periods during which the following conditions are met: A. The taxpayer maintains a health benefit plan that is available to all of the taxpayer's low-income employees who have been employed for 30 days or more on a schedule that exceeds either 25 hours per week or 1000 hours per year; [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).] B. The taxpayer pays at least 80% of the cost of health insurance coverage for each low-income employee who is under the health benefit plan; [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).] C. The taxpayer pays at least 60% of the cost of dependent health benefits for children under 19 years of age who are covered under the health benefit plan and who are dependents of a low-income employee; and [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).] D. The taxpayer submits documentation from the insurer of the portion of the cost of benefits attributable to coverage of dependents that qualifies for a credit under this section. [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).] [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).]

4. Limitations; carry-over. The amount of the credit that may be used by a taxpayer for a taxable year may not exceed 50% of the state income tax otherwise due under this Part for that year. The unused portion of any credit may be carried over to the following year or years for a period not to exceed 2 years. The credit allowable under this section may not be carried back to prior years. [PL 1997, c. 775, §1 (NEW); PL 1997, c. 775, §2 (AFF).]

5. Application. Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 4 , the tax credit allowed under this section does not apply to tax years beginning on or after January 1, 2016. [PL 2015, c. 267, Pt. DD, §29 (NEW).] Revisor's Note: §5219-O. Clean fuel vehicle economic and infrastructure development (As enacted by PL 1997, c. 791, Pt. A, §3 is REALLOCATED TO TITLE 36, SECTION 5219-P)
36 M.R.S. § 4061 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4061
36 §4061. Applicability of provisions
Status: in_force

This chapter applies to the estates of persons who die after June 30, 1986 and before January 1, 2013. [PL 2011, c. 380, Pt. M, §3 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).]
36 M.R.S. § 6149 — ME Code / Title 36 / Part 9 / Chapter 902 / Section 6149
36 §6149. Limitations (REALLOCATED TO TITLE 36, SECTION 6144)
Status: in_force

(REALLOCATED TO TITLE 36, SECTION 6144)
36 M.R.S. § 653 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 653
36 §653. Estates of veterans
Status: in_force

The following estates of veterans are exempt from taxation: [PL 1973, c. 66, §5 (AMD).]

1. Estates of veterans and servicemen. A. [PL 1973, c. 66, §6 (RP).] B. [PL 1973, c. 66, §6 (RP).] C. The estates up to the just value of $6,000, having a taxable situs in the place of residence, of veterans who served in the Armed Forces of the United States: (1) During any federally recognized war period, including the Korean Conflict, the Vietnam War, the Persian Gulf War, the periods from August 24, 1982 to July 31, 1984 and December 20, 1989 to January 31, 1990, Operation Enduring Freedom, Operation Iraqi Freedom and Operation New Dawn, or during the period from February 1, 1955 to February 27, 1961, or who were awarded an expeditionary medal for service in the Armed Forces of the United States, when they have reached the age of 62 years or when they are receiving any form of pension or compensation from the United States Government for total disability, service-connected or nonservice-connected, as a veteran. A veteran of the Vietnam War must have served on active duty after February 27, 1961 and before May 8, 1975. "Persian Gulf War" means service on active duty on or after August 2, 1990 and before or on the date that the United States Government recognizes as the end of that war period; or (2) Who are disabled by injury or disease incurred or aggravated during active military service in the line of duty and are receiving any form of pension or compensation from the United States Government for total, service-connected disability. The exemptions provided in this paragraph apply to the property of that veteran, including property held in joint tenancy with that veteran's spouse or held in a revocable living trust for the benefit of that veteran. [PL 2023, c. 441, Pt. B, §1 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).] C-1. The estates up to the just value of $7,000, having a taxable situs in the place of residence of veterans who served in the Armed Forces of the United States during any federally recognized war period during or before World War I and who would be eligible for an exemption under paragraph C . The exemption provided in this paragraph is in lieu of any exemption under paragraph C to which the veteran may be eligible and applies to the property of that veteran, including property held in joint tenancy with that veteran's spouse or held in a revocable living trust for the benefit of that veteran. [PL 1995, c. 368, Pt. CCC, §2 (AMD); PL 1995, c. 368, Pt. CCC, §11 (AFF).] D. The estates up to the just value of $6,000, having a taxable situs in the place of residence, of the unremarried surviving spouse or minor child of any veteran who would be entitled to the exemption if living, or who is in receipt of a pension or compensation from the Federal Government as the surviving spouse or minor child of a veteran. The estates up to the just value of $6,000, having a taxable situs in the place of residence, of the parent of a deceased veteran who is 62 years of age or older and is an unremarried surviving spouse who is in receipt of a pension or compensation from the Federal Government based upon the service-connected death of that parent's child. The exemptions provided in this paragraph apply to the property of an unremarried surviving spouse or minor child or parent of a deceased veteran, including property held in a revocable living trust for the benefit of that unremarried surviving spouse or minor child or parent of a deceased veteran. [PL 2025, c. 113, Pt. D, §16 (AMD).] D-1. The estates up to the just value of $50,000, having a taxable situs in the place of residence, for specially adapted housing units, of veterans who served in the Armed Forces of the United States during any federally recognized war period, including the Korean Conflict, the Vietnam War, the Persian Gulf War, the periods from August 24, 1982 to July 31, 1984 and December 20, 1989 to January 31, 1990, Operation Enduring Freedom, Operation Iraqi Freedom and Operation New Dawn, or during the period from February 1, 1955 to February 27, 1961, or who were awarded an expeditionary medal for service in the Armed Forces of the United States, and who are veterans as described in 38 United States Code, Section 2101, and who received a grant from the United States Government for any such housing, or of the unremarried surviving spouses of those veterans. A veteran of the Vietnam War must have served on active duty after February 27, 1961 and before May 8, 1975. "Persian Gulf War" means service on active duty on or after August 2, 1990 and before or on the date that the United States Government recognizes as the end of that war period. The exemption provided in this paragraph applies to the property of the veteran including property held in joint tenancy with a spouse or held in a revocable living trust for the benefit of that veteran. [PL 2025, c. 113, Pt. D, §17 (AMD).] D-2. The estates up to the just value of $7,000, having a taxable situs in the place of residence of the unremarried surviving spouse or minor child of any veteran who would be entitled to an exemption under paragraph C‑1 , if living, or who is in receipt of a pension or compensation from the Federal Government as the surviving spouse or minor child of a veteran, and who is the unremarried surviving spouse or minor child of a veteran who served during any federally recognized war period during or before World War I. The exemption provided in this paragraph is in lieu of any exemption under paragraph D to which the person may be eligible and applies to the property of that person, including property held in a revocable living trust for the benefit of that person. [PL 2025, c. 113, Pt. D, §18 (AMD).] D-3. The estates up to the just value of $7,000, having a taxable situs in the place of residence of the parent of a deceased veteran who is 62 years of age or older and is an unremarried surviving spouse who is in receipt of a pension or compensation from the Federal Government based upon the service-connected death of that parent's child and who is receiving the pension or compensation from the Federal Government based upon the service-connected death of the parent's child during any federally recognized war period during or before World War I. The exemption provided in this paragraph is in lieu of any exemption under paragraph D to which the person may be eligible and applies to the property of that person, including property held in a revocable living trust for the benefit of that person. [PL 2025, c. 113, Pt. D, §19 (AMD).] E. The word "veteran" as used in this subsection means an individual who was on active duty in the Armed Forces of the United States and who, if discharged, retired or separated from the Armed Forces, was discharged, retired or separated under other than dishonorable conditions. [PL 2023, c. 360, Pt. A, §7 (AMD).] F. An exemption may not be granted to any person under this subsection unless the person is a resident of this State. [PL 2007, c. 627, §21 (RPR).] G. Any person who desires to secure exemption under this subsection shall make written application and file written proof of entitlement on or before the first day of April, in the year in which the exemption is first requested, with the assessors of the place in which the person resides. Notwithstanding Title 1, chapter 13 , an application and proof of entitlement filed pursuant to this paragraph is confidential and may not be made available for public inspection. The application and proof of entitlement must be made available to the State Tax Assessor upon request. The assessors shall thereafter grant the exemption to any person who is so qualified and remains a resident of that place or until they are notified of reason or desire for discontinuance. [PL 2013, c. 546, §8 (AMD).] H. A municipality granting exemptions under this subsection is entitled to reimbursement from the State of 90% of that portion of the property tax revenue lost as a result of the exemptions that exceeds 3% of the total municipal property tax levy, upon submission of proof in a form satisfactory to the State Tax Assessor. Exemptions granted under this subsection that are reimbursable pursuant to section 661 are not eligible for reimbursement under this paragraph. [PL 2007, c. 627, §22 (AMD).] I. No property conveyed to any person for the purpose of obtaining exemption from taxation under this subsection may be so exempt, except property conveyed between spouses, and the obtaining of exemption by means of fraudulent conveyance must be punished by a fine of not less than $100 and not more than 2 times the amount of the taxes evaded by the fraudulent conveyance, whichever amount is greater. [PL 2017, c. 288, Pt. B, §7 (AMD).] J. An individual is not entitled to property tax exemption under more than one paragraph of this subsection. [PL 2023, c. 360, Pt. A, §8 (AMD).] K. In determining the local assessed value of the exemption, the assessor shall multiply the amount of the exemption by the ratio of current just value upon which the assessment is based as furnished in the assessor's annual return to the State Tax Assessor. [PL 1975, c. 550, §4 (AMD).] [PL 2025, c. 113, Pt. D, §§16-19 (AMD).]

2. Cooperative housing corporations. A cooperative housing corporation is entitled to an exemption to be applied against the valuation of property of the corporation that is occupied by qualifying shareholders. An application for exemption must include a list of all qualifying shareholders and any information required by the municipality to verify eligibility of qualifying shareholders and the applicable exemption amount. The application must be updated annually to reflect changes in eligibility. The exemption is equal to the total amount calculated under subsection 1 as if the qualifying shareholders were owners of the property. A cooperative housing corporation that receives an exemption pursuant to this section shall apportion the property tax reduction resulting from the exemption among the qualifying shareholders according to the proportion of the total exemption that each qualifying shareholder would be entitled to if the qualifying shareholder were the owner of property. Any supplemental assessment resulting from disqualification for exemption must be applied in the same manner against the qualifying shareholders for whom the disqualification applies. For the purposes of this subsection, the following terms have the following meanings. A. "Cooperative housing corporation" means an entity organized for the purpose of owning residential real estate in which residents own shares that entitle them to inhabit a designated space within a residential dwelling. [PL 2007, c. 418, §1 (NEW).] B. "Qualifying shareholder" means an individual who is a shareholder in a cooperative housing corporation who would qualify for an exemption under subsection 1 if the individual were the owner of the property. [PL 2023, c. 360, Pt. A, §9 (AMD).] [PL 2023, c. 360, Pt. A, §9 (AMD).]
36 M.R.S. § 4603 — ME Code / Title 36 / Part 7 / Chapter 710 / Section 4603
36 §4603. Maine Potato Board
Status: in_force

1. Establishment. The Maine Potato Board is a body corporate and politic and an incorporated public instrumentality of the State and the exercise of powers conferred by this Part is determined to be the performance of essential government functions. For the purposes of the budget, accounts and control, purchasing or other provisions of Title 5, Part 4 , the board may not be construed to be a state agency. The board consists of 11 members who must be elected in accordance with the procedures set forth in this chapter and such additional procedures as the board may prescribe by rulemaking. Subject to such staggered terms as the board may provide by rule, board members shall serve 2-year terms, except that a board member may continue to serve until a successor is duly elected and qualified and that board members may not serve more than 3 consecutive terms. [PL 2011, c. 548, §22 (AMD).]

2. Assemblies. Persons directly involved in the Maine potato industry shall be entitled to participate as members of an assembly as follows. A. There are 3 assemblies of tablestock growers, one for each district. Subject to paragraph F , all tablestock growers in any district are entitled to membership in that district's tablestock growers' assembly. [PL 2019, c. 6, §4 (AMD).] B. There are 3 assemblies of seed growers, one for each district. Subject to paragraph F , all seed growers in any district are entitled to membership in that district's seed growers' assembly. [PL 2019, c. 6, §4 (AMD).] C. There are 3 assemblies of processing growers, one for each district. Subject to paragraph F , all processing growers in any district are entitled to membership in that district's processing growers' assembly. [PL 2019, c. 6, §4 (AMD).] D. There shall be one assembly of dealers statewide. Subject to paragraph F , all dealers shall be entitled to membership in this assembly. [PL 1985, c. 753, §§14, 15 (NEW).] E. There shall be one assembly of processors statewide. Subject to paragraph F , all processors shall be entitled to membership in this assembly. [PL 1985, c. 753, §§14, 15 (NEW).] F. Notwithstanding paragraphs A to E , no person, firm or corporation may be a member of more than one assembly. Any person, firm or corporation which qualifies for membership in an assembly shall annually declare, in accordance with procedures prescribed by the board, the assembly in which membership is sought. [PL 1985, c. 753, §§14, 15 (NEW).] [PL 2019, c. 6, §4 (AMD).]

3. Election of assembly executive councils. Pursuant to nomination and election procedures adopted by the board and under the supervision of the board, assemblies shall elect executive councils to serve as liaisons between the board and the respective assemblies and to carry out such other functions as the board may prescribe. A. The executive council for the tablestock growers consists of 5 members, one elected by the tablestock growers' assembly for each district and 2 additional members appointed by the board. [PL 2019, c. 6, §5 (AMD).] B. The executive council for the seed growers consists of 5 members, one elected by the seed growers' assembly for each district and 2 additional members appointed by the board. [PL 2019, c. 6, §5 (AMD).] C. The executive council for the processing growers consists of 5 members, one elected by the processing growers' assembly for each district and 2 additional members appointed by the board. [PL 2019, c. 6, §5 (AMD).] D. The executive council for the dealers shall consist of 5 members elected by the dealers' assembly. [PL 2019, c. 6, §6 (AMD).] E. The executive council for the processors shall consist of 5 members elected by the processors' assembly. [PL 1985, c. 753, §§14, 15 (NEW).] [PL 2019, c. 6, §§5, 6 (AMD).]

4. Terms of executive council membership. Once elected, executive council members serve for 2 years, provided that the members may continue to serve until a successor is duly elected and qualified and that executive council members may not serve more than 5 consecutive terms. The members appointed by the board serve for staggered 2-year terms to be determined by the board. [PL 2001, c. 164, §5 (AMD).]

5. Meetings of executive councils and assemblies. Executive councils shall annually elect a chair. Each executive council shall hold meetings from time to time, no less than once a year, upon call of the executive council chair, a majority of the executive council or the board. Each assembly shall hold meetings from time to time, no less than once a year, upon call of a majority of its executive council or upon call of the board, except that district assemblies of growers may hold these meetings jointly in statewide sessions or in concert with other assemblies or groups of assemblies. All meetings of assemblies and executive councils must be open to the public and otherwise in compliance with Title 1, chapter 13 . [PL 2019, c. 6, §7 (AMD).]

6. Composition of the board. The board consists of the following members: A. Two members elected by the executive council of the tablestock growers' assemblies, except that no dealer may serve in this capacity; [PL 2011, c. 7, §2 (AMD).] B. Two members elected by the executive council of the seed growers' assemblies, except that no dealer may serve in this capacity; [PL 2011, c. 7, §2 (AMD).] C. Two members elected by the executive council of the processing growers' assemblies, except that no dealer may serve in this capacity; [PL 2011, c. 7, §2 (AMD).] D. One member elected by the executive council of the dealers' assembly; [PL 2011, c. 7, §2 (AMD).] E. Two members elected by the executive council of the processors' assembly; [PL 2011, c. 7, §2 (AMD).] F. The immediate past president of the board; and [PL 2011, c. 7, §2 (NEW).] G. One grower member elected at large from all growers. [PL 2011, c. 7, §2 (NEW).] In the event of the permanent disqualification or resignation of a board member, the executive council responsible for electing that member shall elect a replacement for the balance of the term remaining. [PL 2011, c. 7, §2 (AMD).]

7. Board officers and committees. The board shall annually elect officers, including a president, vice-president, secretary and treasurer and such other officers as it deems necessary. The board may appoint committees from its membership and assign to each committee such tasks as it deems appropriate, subject to the regular oversight of the entire board. [PL 1985, c. 753, §§14, 15 (NEW).]

8. Board meetings. A regular annual meeting of the board must be held on a date determined by the board. Other meetings, of which there must be at least 6 per year, may be held upon call of the chair or of a majority of the board or by vote of the board. A majority of the board's members constitutes a quorum at any board meeting. The vote of a majority of board members present constitutes the act of the board at a meeting where a quorum is present. All board meetings must be open to the public and must be in compliance with Title 1, chapter 13 , except as otherwise provided in this chapter. [PL 2011, c. 7, §3 (AMD).]

9. Staff. The board shall appoint an executive director who is the board's chief administrative officer and who serves at the pleasure of the board. The executive director shall employ such additional staff as the board directs and the staff serves at the pleasure of the executive director. Staff of the board is not subject to the Civil Service Law. The salary paid to the executive director and other staff of the board must be fixed by the board. The board may delegate to its staff the power to execute the board's policies and programs, subject to regular oversight of the board. After March 1, 1996, employees of the board may not be considered to be state employees for any purpose. For the purposes of the Maine Tort Claims Act, the board is a "governmental entity" and its employees are "employees" as those terms are defined in Title 14, section 8102 . [PL 1995, c. 502, Pt. C, §15 (AMD).]

10. Compensation. Board members and members of executive councils may be compensated and reimbursed for expenses in accordance with such guidelines as the board may establish. [PL 1995, c. 502, Pt. C, §16 (AMD).]

11. Transition. [PL 2011, c. 548, §23 (RP).]

12. State employees for certain purposes. Notwithstanding subsection 9 , employees of the board, including employees hired after the effective date of this section, are state employees for the purposes of the state retirement provisions of Title 5, Part 20 and the state employee health insurance program under Title 5, chapter 13, subchapter II . [PL 1995, c. 702, §1 (NEW); PL 1995, c. 702, §4 (AFF).]
36 M.R.S. § 3208 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3208
36 §3208. Credit; users
Status: in_force

Every user subject to the tax imposed by section 3203 is entitled to a credit on the tax, equivalent to the then current rate of taxation per gallon imposed by section 3203 , on all special fuel purchased by that user from a supplier or retailer licensed in accordance with section 3204 upon which the tax imposed by section 3203 has been paid. Evidence of the payment of that tax, in a form required by or satisfactory to the State Tax Assessor, must be furnished by each user claiming the credit. When the amount of the credit to which any user is entitled for any quarter exceeds the amount of the tax for which that user is liable for the same quarter, the excess may be allowed as a credit on the tax for which that user would be otherwise liable for another quarter or quarters. Upon application to the assessor, the excess may be refunded if the applicant has paid to another state or province under a lawful requirement of that jurisdiction a tax similar in effect to the tax imposed by section 3203 on the use or consumption of that fuel outside the State, at the same rate per gallon that tax was paid in this State, but in no case to exceed the then current rate per gallon of the tax imposed by section 3203 . Upon receipt of the application the assessor, if satisfied after investigation that a refund is justified, shall so certify to the State Controller. The refund must be paid out of the Highway Fund. This credit lapses at the end of the last quarter of the year following that in which the credit arose. [PL 2019, c. 379, Pt. B, §9 (AMD).]

Interest is paid at the rate established pursuant to section 186 , calculated from the date of receipt of the claim for all valid refund claims that are not paid within 30 days of receipt of the claim. [PL 2007, c. 438, §78 (AMD).]
36 M.R.S. § 562 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 562
36 §562. Standing wood, bark and timber; taxed to purchaser
Status: in_force

Whenever the owner of real estate notifies the assessors that any part of the wood, bark and timber standing thereon has been sold by contract in writing, and exhibits to them proper evidence, they shall tax such wood, bark and timber to the purchaser. A lien is created on such wood, bark and timber for the payment of such taxes, and may be enforced by the collector by a sale thereof when cut, as provided in section 991 .
36 M.R.S. § 2871 — ME Code / Title 36 / Part 4 / Chapter 373 / Section 2871
36 §2871. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 714, Pt. CC, §3 (NEW); PL 2001, c. 714, Pt. CC, §8 (AFF).]

1. Annual gross patient services revenue. "Annual gross patient services revenue" means gross charges, excluding any grants, donations or research funding. [PL 2001, c. 714, Pt. CC, §3 (NEW); PL 2001, c. 714, Pt. CC, §8 (AFF).]

2. Annual net operating revenue. "Annual net operating revenue" means gross charges less any amounts recorded as bad debts, charity care or payer discounts in accordance with generally accepted accounting principles. [PL 2003, c. 467, §1 (AMD).]

3. Fiscal year. [PL 2003, c. 467, §2 (RP).]

3-A. Facility fiscal year. "Facility fiscal year" means the fiscal year actually used by a person subject to this chapter in keeping that person's books and records. [PL 2003, c. 467, §3 (NEW).]

3-B. Intermediate care facility for persons with intellectual disabilities. "Intermediate care facility for persons with intellectual disabilities" has the same meaning as in Title 34‑B, section 1001, subsection 4‑B . [PL 2011, c. 542, Pt. A, §142 (NEW).]

4. Nursing home. "Nursing home" means a facility providing nursing facility services and licensed under Title 22, chapter 405 to provide nursing facility services. [PL 2001, c. 714, Pt. CC, §3 (NEW); PL 2001, c. 714, Pt. CC, §8 (AFF).]

5. Nursing facility services. "Nursing facility services" means nursing care or rehabilitative services provided in a nursing home, by or under the direction of a physician, for the accommodation of convalescents or other persons who are not acutely ill and not in need of inpatient hospital care, but who do require skilled nursing care and related medical services. [PL 2001, c. 714, Pt. CC, §3 (NEW); PL 2001, c. 714, Pt. CC, §8 (AFF).]

6. Residential treatment facility. "Residential treatment facility" means an intermediate care facility for persons with intellectual disabilities, or a level I assisted living facility for persons with intellectual disabilities or autism, that falls within the definitions provided by the United States Social Security Act, 42 United States Code, Section 1396(d) and that provides services to individuals with developmental disabilities. "Residential treatment facility" also means a community-based facility that provides similar services to the developmentally disabled under a waiver granted pursuant to the United States Social Security Act, 42 United States Code, Section 1396n(c) to the extent permitted by federal law and regulations. [PL 2011, c. 542, Pt. A, §143 (AMD).]

6-A. State fiscal year. "State fiscal year" means the uniform fiscal year established pursuant to Title 5, section 1501 for all financing and reporting of state government expenditures. [PL 2003, c. 467, §4 (NEW).]

7. Taxable revenues. "Taxable revenues" means annual gross patient services revenue in the case of a residential treatment facility and annual net operating revenue in the case of a nursing home. [PL 2001, c. 714, Pt. CC, §3 (NEW); PL 2001, c. 714, Pt. CC, §8 (AFF).]
36 M.R.S. § 5165 — ME Code / Title 36 / Part 8 / Chapter 811 / Section 5165
36 §5165. Credit for income tax of another state
Status: in_force

A resident estate or trust shall be allowed the credit provided by section 5217‑A , except that the limitation shall be computed by reference to the taxable income of the estate or trust. [PL 1989, c. 596, Pt. J, §4 (AMD).]
36 M.R.S. § 4402 — ME Code / Title 36 / Part 7 / Chapter 704 / Section 4402
36 §4402. Licenses
Status: in_force

1. Generally. Every distributor or remote retail seller shall obtain a license from the State Tax Assessor before engaging in business. A retailer required to be licensed as a distributor or remote retail seller pursuant to this chapter that is required to hold a current retail tobacco license issued under Title 22, chapter 262‑A, subchapter 1 must hold that license as a condition for licensure under this chapter. A license issued pursuant to this section may not be transferred to any other person. A license issued pursuant to this section is not a license within the meaning of that term in the Maine Administrative Procedure Act. [PL 2023, c. 441, Pt. E, §10 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

2. Applications; forms. Every license application must be made on a form prescribed by the assessor and must state the name and address of the applicant, the address of the applicant's principal place of business and such other information as the assessor may require for the proper administration of this chapter. A person applying for a license shall agree to submit that person's books, accounts and records to examination by the bureau during reasonable business hours and to accept service of process by mail when service is made in any proceeding involving enforcement of this chapter. [PL 2023, c. 441, Pt. E, §11 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

3. Expiration and reissuance. [PL 2019, c. 379, Pt. B, §16 (RP).]

4. Penalties. The following penalties apply to a violation of this section. A. A distributor or remote retail seller that imports into this State any tobacco product without holding a license issued by the assessor pursuant to this section commits a civil violation for which a fine of not less than $250 and not more than $500 must be adjudged. [PL 2023, c. 441, Pt. E, §12 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. A distributor or remote retail seller that violates paragraph A after having been previously adjudicated as violating paragraph A commits a civil violation for which a fine of not less than $500 and not more than $1,000 must be adjudged for each subsequent violation. [PL 2023, c. 441, Pt. E, §12 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] C. A distributor or remote retail seller that sells at wholesale or retail, offers for sale at wholesale or retail or possesses with intent to sell at wholesale or retail any tobacco product without holding a license issued by the assessor pursuant to this section commits a civil violation for which a fine of not less than $250 and not more than $500 must be adjudged. [PL 2023, c. 441, Pt. E, §12 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] D. A distributor or remote retail seller that violates paragraph C after having been previously adjudicated as violating paragraph C commits a civil violation for which a fine of not less than $500 and not more than $1,000 must be adjudged for each subsequent violation. [PL 2023, c. 441, Pt. E, §12 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] [PL 2023, c. 441, Pt. E, §12 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

5. Surrender, revocation or suspension. When the business with respect to which a license was issued pursuant to this section is sold or ceases to do business in this State, the holder of the license shall immediately surrender it to the assessor. The assessor may revoke or suspend the license of any distributor or remote retail seller for failure to comply with any provision of this chapter or if the person no longer imports or sells tobacco products. A license that has been revoked or suspended pursuant to this subsection must be immediately surrendered to the assessor. A person aggrieved by a revocation or suspension may request reconsideration as provided in section 151 . [PL 2023, c. 441, Pt. E, §13 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

6. License directory maintained. The assessor shall maintain a directory of distributors and remote retail sellers licensed pursuant to this chapter. The assessor shall update the directory as necessary, but not less than annually. Notwithstanding the provisions of section 191 , the list must be available to the public and must be posted on a publicly accessible website maintained by the assessor. [PL 2023, c. 441, Pt. E, §14 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

7. Notification. A distributor or remote retail seller that has its license suspended or revoked, within 10 business days of the suspension or revocation, shall inform in writing all its accounts in this State that it no longer holds a valid license under this section. Notwithstanding the provisions of section 191 , the assessor may publish the names of distributors and remote retail sellers that have had a license suspended or revoked. [PL 2023, c. 441, Pt. E, §15 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
36 M.R.S. § 7125 — ME Code / Title 36 / Part 10 / Chapter 921 / Section 7125
36 §7125. Relationship to state law
Status: in_force

No provision of the agreement in whole or in part invalidates or amends any other provision of this Title or of any other law of this State. Adoption of the agreement by the State Tax Assessor does not amend or modify any law of this State. Implementation of any condition of the agreement in this State, whether implemented before, upon or after membership of this State in the agreement must be by the action of the Legislature. [PL 2001, c. 496, §1 (NEW).]
36 M.R.S. § 5286 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5286
36 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff
Status: in_force

1. Designation. Resident taxpayers may designate that $3 of their taxes be deposited in the Maine Clean Election Fund in accordance with Title 21‑A, section 1124 . [IB 1995, c. 1, §18 (NEW).]

2. Forms. The State Tax Assessor shall provide on the first page of the income tax form a space for the filing individual to indicate whether that filer wishes to pay $3, or $6 if filing a joint return, from the General Fund of the State to finance the Maine Clean Election Fund. [IB 1995, c. 1, §18 (NEW).]

3. Transfer of Funds. The State Tax Assessor shall transfer funds from the General Fund in accordance with Title 21‑A, section 1124 . [IB 1995, c. 1, §18 (NEW).]
36 M.R.S. § 5219-PP — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-PP
36 §5219-PP. Credit for certain homestead modifications
Status: in_force

1. Credit allowed. An individual with federal adjusted gross income not exceeding $55,000 who makes qualified expenditures for the purpose of making all or any portion of an existing homestead, as defined in section 5219‑II, subsection 1, paragraph C , accessible to an individual with a disability or physical hardship who resides or will reside in the homestead is allowed a credit against the tax otherwise imposed under this Part in an amount equal to the applicable percentage of the qualified expenditures or $9,000, whichever is less. [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).]

2. Qualified expenditures. An individual claiming a credit under this section must demonstrate to the Maine State Housing Authority that the homestead modifications for which the expenditures were incurred comply with applicable building standards governing home accessibility in the jurisdiction where the homestead is located and are consistent with standards adopted by the authority. The authority may adopt rules consistent with this section to identify the types of homestead modifications that will enable accessibility for individuals with disabilities or physical hardships. Rules adopted under this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).]

3. Certification. The Maine State Housing Authority shall certify to the State Tax Assessor the total qualified expenditures made by an individual seeking to claim a credit under this section. The authority may contract with a public or private entity to make the certification required under this subsection. [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).]

4. Limitations; carry-forward. The credit under this section must be taken in the taxable year in which the certification required by subsection 3 is made by the Maine State Housing Authority, except that the credit claimed for any taxable year beginning on or after January 1, 2018 may not include qualified expenditures for which a credit has been claimed for a tax year beginning in 2017. The credit allowed under this section 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 4 years. [PL 2017, c. 375, Pt. C, §2 (AMD); PL 2017, c. 375, Pt. C, §3 (AFF).]

5. Applicable percentage. For the purposes of this section, "applicable percentage" means: A. For taxpayers with a federal adjusted gross income of up to $25,000, 100%; [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] B. For taxpayers with a federal adjusted gross income over $25,000 but not over $30,000, 90%; [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] C. For taxpayers with a federal adjusted gross income over $30,000 but not over $35,000, 80%; [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] D. For taxpayers with a federal adjusted gross income over $35,000 but not over $40,000, 70%; [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] E. For taxpayers with a federal adjusted gross income over $40,000 but not over $45,000, 60%; and [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] F. For taxpayers with a federal adjusted gross income over $45,000 but not over $55,000, 50%. [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] [PL 2017, c. 211, Pt. D, §10 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).]

6. Application. Except for the credit allowed with respect to the carry-forward of unused credit amounts pursuant to subsection 4, the tax credit allowed under this section does not apply to taxable years beginning on or after January 1, 2024. [PL 2023, c. 441, Pt. C, §6 (NEW); PL 2023, c. 441, Pt. C, §11 (AFF).]
36 M.R.S. § 705 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 705
36 §705. County commissioners may appoint assessors; procedure
Status: in_force

If for 3 months after any warrant for a county tax has been issued, a municipality that is not part of a primary assessing area or is not a primary assessing area has neglected to choose assessors, or the assessors chosen have neglected to assess and certify such tax, the treasurer of the county in which that municipality is located may so notify the county commissioners. [PL 2021, c. 531, Pt. B, §2 (AMD).]

On receipt of such notification the county commissioners shall appoint 3 or more suitable persons in the county to be assessors for such municipality. New warrants must be issued to those assessors; those warrants supersede the county warrants originally issued to the assessors of the delinquent municipality. [PL 2021, c. 531, Pt. B, §2 (AMD).]

Assessors appointed under this section must be duly sworn; are subject to the same duties and penalties as other assessors; and shall assess upon the polls and estates of the municipality its due proportion of county taxes and such reasonable charges for time and expense in making the assessment as the county commissioners may approve; such charges must be paid from the county treasury. [PL 2021, c. 531, Pt. B, §2 (AMD).]
36 M.R.S. § 135 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 135
36 §135. Record-keeping requirements
Status: in_force

1. Taxpayers. Persons subject to tax under this Title shall maintain such records as the State Tax Assessor determines necessary for the reasonable administration of this Title. Records pertaining to taxes imposed by chapters 371 , 575 and 577 and by Part 8 must be retained as long as is required by applicable federal law and regulation. Records pertaining to the special fuel tax user returns filed pursuant to section 3209, subsection 2 and the International Fuel Tax Agreement pursuant to section 3209, subsection 1‑B must be retained for 4 years. Records pertaining to all other taxes imposed by this Title must be retained for a period of at least 6 years. The records must be kept in such a manner as to ensure their security and accessibility for inspection by the assessor or any designated agent engaged in the administration of this Title. [PL 2011, c. 380, Pt. M, §1 (AMD).]

2. Bureau of Revenue Services. Returns filed under this Title or microfilm reproductions or digital images of those returns must be preserved for 3 years and thereafter until the State Tax Assessor orders their destruction. [PL 2003, c. 588, §2 (AMD).]
36 M.R.S. § 1506 — ME Code / Title 36 / Part 2 / Chapter 112 / Section 1506
36 §1506. Rulemaking
Status: repealed

After consultation with the Commissioner of Marine Resources, the Commissioner of Inland Fisheries and Wildlife and the Director of the Division of Licensing , Registration and Engineering within the Department of Inland Fisheries and Wildlife, the State Tax Assessor may adopt rules and establish forms and procedures as necessary for the efficient administration and enforcement of the excise tax imposed by this chapter. Rules adopted pursuant to this section are routine technical rules for the purposes of Title 5, chapter 375, subchapter 2‑A . [PL 2009, c. 496, §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. § 6216 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6216
36 §6216. Protection from loss of benefits
Status: in_force

It is the intent of the Legislature that any claim paid under this chapter shall supplement any benefits paid under aid to the aged, blind and disabled or any program which succeeds or supplants it. The Department of Health and Human Services shall take any such action as may be necessary to assure that recipients of aid to the aged, blind and disabled shall continue to receive as high a percentage of their current assistance as may be possible. To carry out this legislative directive, the department shall utilize all the state funds expected to be saved by a reduction in benefits of recipients of aid to the aged, blind and disabled resulting from this chapter to raise the standards of aid to the aged, blind and disabled at a total cost in state funds equivalent to the savings in state funds which would be expected as a result of this chapter. [PL 1987, c. 516, §§3, 6 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]

Benefits received under this chapter may not be included as income for purposes of any state or municipally administered public benefit program except for general assistance under Title 22, chapter 1161 , unless used for basic necessities as defined in Title 22, section 4301, subsection 1 . Benefits received under this chapter may be considered for purposes of determining eligibility for abatement under section 841, subsection 2 . [PL 2013, c. 368, Pt. OO, §13 (AMD).]

These benefits do not duplicate and shall not reduce the amount of any individual's payment under the Temporary Assistance for Needy Families program because those payments are insufficient to meet the total amount of money determined to be needed for housing in accordance with the state standard of need under that program. [PL 1987, c. 516, §§3, 6 (NEW); PL 1997, c. 530, Pt. A, §34 (AMD).]
36 M.R.S. § 2851 — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2851
36 §2851. Preamble
Status: in_force

It is the Legislature's belief that mining for metallic minerals is an acceptable and necessary activity in the State. Mining results in economic benefits to the locality where it occurs, as well as to the entire State and the Nation. Those who conduct mining do so by their own initiative and by investing their capital. When mining is conducted, investments of the State are also made to provide public facilities and services. Aesthetic costs and the permanent loss of valuable assets also result from mining. It is the Legislature's intent that the mining excise tax be fairly related to the services provided by the State and its subdivisions, as well as account for the costs of mining and the permanent loss of valuable assets. [PL 1981, c. 711, §10 (NEW).]
36 M.R.S. § 4109 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4109
36 §4109. Extension of time for payment of estate tax when estate consists largely of interest in closely held business
Status: in_force

1. Deferred payment arrangement. If the United States Internal Revenue Service has approved a federal estate tax deferral and installment payment arrangement under the Code, Section 6166, the personal representative may elect a similar deferred payment arrangement under this section for payment of the tax imposed by this chapter, subject to acceptance by the assessor. The assessor may approve a deferral and installment arrangement under similar circumstances and on similar terms with respect to an estate of a decedent dying after December 31, 2012 that does not incur a federal estate tax. [PL 2013, c. 546, §12 (AMD).]

2. Time and manner of election; rejection by assessor. An election under this section may be made by attaching a payment deferral election in a form prescribed by the assessor to a timely filed Maine estate tax return, in addition to any documentation required by section 4107 and copies of all documentation required by the United States Internal Revenue Service and submitted in support of a federal payment deferral. Documentation submitted to the assessor must clearly indicate the amount of Maine estate tax and interest to be paid in installments; the number of separate installments; and the due date of each installment payment. The assessor may reject the election. An election not rejected in writing by the assessor within 60 days after the election is made is considered accepted. [PL 2011, c. 380, Pt. M, §9 (NEW).]

3. Interest and penalties. The amount of Maine estate tax deferred under this section is subject to interest pursuant to section 186 . Interest payable on the unpaid tax attributable to a 5-year deferral period pursuant to the Code, Section 6166 must be paid annually. Interest payable on any unpaid tax attributable to any period after the 5-year deferral period must be paid annually at the same time as, and as part of, each installment payment of the tax. If any payment of principal or interest under this section is not made on or before the due date, the penalties provided by section 187‑B apply. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 945 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 945
36 §945. Foreclosure in action for equitable relief; alternative procedure; class action
Status: in_force

In addition to and as an alternative to the proceedings for foreclosure of a tax lien mortgage under section 944 , a municipality may, provided a waiver of foreclosure thereof has been recorded in accordance with section 944 , foreclose any tax lien mortgage held by the municipality for a period of at least 4 years from the date of filing of the tax lien certificate in the registry of deeds by an action in rem for equitable relief in the following manner:

1. Action in rem for equitable relief. Such actions may be commenced on or before the first day of April in each year and each such action shall relate only to tax lien mortgages arising from taxes assessed in a given year. The action in rem for equitable relief shall be entitled substantially as follows: (Name of municipality) against all persons having, or claiming to have, an interest in sundry parcels of real estate in (name of municipality) for the foreclosure of tax lien mortgages arising from taxes assessed in the year ...... the defendants in said action shall be described as aforesaid in lieu of naming them.

2. Complaint. The municipality shall set forth in substance in the complaint the following: A. That the municipality holds the tax lien mortgages referred to in the complaint; B. That the tax lien mortgages arose from taxes assessed in a given year; C. That the real estate described in the tax lien mortgages is located in (name of municipality), and the tax lien mortgages are recorded in a named registry of deeds. D. The municipality shall further set forth in the complaint with respect to each tax lien mortgage in substance the following: That a tax of $..... was duly assessed against ..... (name of person) on real estate bounded and described as follows:.......................................... for the year ....; that on .... (date) a tax lien certificate thereon was recorded in .... County registry of deeds in Book ...., Page ....; that on .... (date) a waiver of foreclosure thereof was recorded in said registry of deeds in Book ...., Page ....; that said tax of $....., costs to date of $....., together with interest at ..... percent per annum from ..... (date) is and still remains unpaid.

3. Notice. The court shall order that notice of the pendency of the complaint be given to the defendants: A. By publication of a true copy of the complaint and the order of notice thereon, attested by the clerk of courts, in a newspaper published or printed in whole or in part in the county where the municipality is situated, if any, or if none, in the state paper, once a week for 3 successive weeks with the last publication not less than 30 days before the time set for appearance of the defendants; B. By posting a true copy of the complaint and the order of notice thereof, attested by the clerk of courts, in at least 3 public places within the municipality not less than 30 days before the time set for appearance of the defendants; and C. By mailing a copy of the published notice to the defendants at their last known addresses.

4. No personal judgment. In an action brought under this section, a personal judgment against a defendant may not be entered. Each person answering the complaint has the right to the severance of the action as to the parcel of real estate in which that person is interested. [PL 2025, c. 113, Pt. D, §48 (AMD).]
36 M.R.S. § 5219-BBB — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-BBB
36 §5219-BBB. Credit for investment in qualified professional baseball facilities in the State
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Certified applicant" means a qualified applicant that has received a certificate of approval from the commissioner pursuant to subsection 2 . [PL 2023, c. 667, §3 (NEW).] B. "Commissioner" means the Commissioner of Economic and Community Development. [PL 2023, c. 667, §3 (NEW).] C. "Full-time" means an average of at least 36 hours weekly during the period of measurement. [PL 2023, c. 667, §3 (NEW).] D. "Qualified applicant" means an applicant that, at the time the application for a certificate of approval is submitted pursuant to subsection 2 , operates a qualified professional baseball facility. [PL 2023, c. 667, §3 (NEW).] E. "Qualified investment" means an expenditure made directly by a qualified applicant between October 1, 2023 and November 30, 2026 of at least $1,000,000 to design, permit, construct, modify, equip or expand a qualified professional baseball facility. The expenditures of a qualified applicant and other entities, whether or not incorporated, that are part of a single business enterprise must be aggregated to determine whether a qualified investment has been made. [PL 2023, c. 667, §3 (NEW).] F. "Qualified professional baseball facility" means real and personal property in the State, including one or more structures and the equipment, machinery, fixtures and personal property located in, on, over, under and adjacent to those structures, used for the operation of a minor league baseball team that is recognized by a national organization of major or minor league baseball teams. [PL 2023, c. 667, §3 (NEW).] [PL 2023, c. 667, §3 (NEW).]

2. Procedures for application; certificate of approval. This subsection governs the procedures for applying for and obtaining a certificate of approval. A. An applicant may apply to the commissioner for a certificate of approval. An applicant shall submit to the commissioner information demonstrating that the applicant is a qualified applicant. Such information must include an agreement by the applicant that all employees and subcontractors of the applicant are provided fair minimum wages and benefits at a rate specified in Title 26, section 1306 or the minimum wage required by the municipality, whichever is greater. [PL 2023, c. 667, §3 (NEW).] B. Within 30 days of receipt of an application for a certificate of approval submitted pursuant to paragraph A , the commissioner shall determine whether the applicant is a qualified applicant and shall issue either a certificate of approval as a certified applicant or a written denial indicating why the applicant is not qualified. A certificate of approval issued by the commissioner must describe the qualified investment and specify the total amount of qualified investment approved under the certificate of approval. [PL 2023, c. 667, §3 (NEW).] C. A certified applicant shall apply to the commissioner for a certificate of completion. If the commissioner determines that the certified applicant has made a qualified investment, the commissioner shall issue a certificate of completion to the certified applicant as soon as is practicable. The certificate of completion must state the amount of qualified investment made by the certified applicant. A certified applicant and other entities, whether or not incorporated, that are part of a single business enterprise may receive only one certificate of completion pursuant to this subsection. [PL 2023, c. 667, §3 (NEW).] D. If a certified applicant intends to transfer the qualified professional baseball facility prior to completion of the qualified investment, the certified applicant must obtain approval from the commissioner to transfer the certificate of approval or, if the certified applicant has obtained a certificate of completion, that certificate of completion to the transferee. The commissioner shall approve the transfer of the certificate of approval or the certificate of completion only if at least one of the following conditions is satisfied: (1) The transferee is a member of the certified applicant's unitary affiliated group at the time of the transfer; or (2) The commissioner finds that the transferee will, and has the capacity to, maintain operations of the qualified professional baseball facility in a manner that meets the minimum qualifications for continued eligibility for the tax credit under this section after the transfer occurs. If the commissioner approves the transfer of the certificate of approval or the certificate of completion, the transferee, from the date of the transfer, must be treated as the certified applicant and as eligible to claim any remaining tax credit under the certificate of approval or the certificate of completion that has not been previously claimed by the original certified applicant as long as the transferee meets the same eligibility requirements and conditions for the tax credit as applied to the original certified applicant. [PL 2023, c. 667, §3 (NEW).] [PL 2023, c. 667, §3 (NEW).]

3. Refundable tax credit allowed. Beginning with the tax year during which a certificate of completion is issued under subsection 2, paragraph C but not before a tax year beginning in 2025, and for each of the following 14 tax years, a certified applicant is allowed a credit against the tax otherwise due under this Part for the taxable year in an amount equal to 1.33% of the certified applicant's qualified investment. A credit under this section for a certified applicant may not exceed $133,000 per year and $1,995,000 in cumulative total. The credit allowed under this section is refundable. [PL 2023, c. 667, §3 (NEW).]

4. Reporting required. A certified applicant, the commissioner and the assessor are required to make reports pursuant to this subsection. A. On or before March 1st of each year, beginning in 2025, a certified applicant shall file a report with the commissioner for the tax year ending during the immediately preceding calendar year, referred to in this subsection as "the report year," containing the following information: (1) The incremental amount of qualified investment made by the certified applicant in the report year; (2) The number of full-time employees based in this State of the certified applicant on the last day of the report year; (3) The total number of any additional full-time employees in the State added by the certified applicant since the date a certificate of approval was issued pursuant to subsection 2, paragraph B and since the last annual report; (4) The average and median wages of all full-time employees of the certified applicant; and (5) The percentage and number of full-time employees of the certified applicant who have access to retirement benefits and health benefits. The commissioner may prescribe forms for the annual report described in this paragraph. The commissioner shall provide copies of the report to the assessor and to the joint standing committee of the Legislature having jurisdiction over taxation matters at the time the report is received. [PL 2023, c. 667, §3 (NEW).] B. On or before April 1st of each year, beginning in 2025, the commissioner shall report to the joint standing committee of the Legislature having jurisdiction over taxation matters aggregate data on qualified investment amounts of each certified applicant for each year that the certified applicant claimed a tax credit under this section. [PL 2023, c. 667, §3 (NEW).] C. On or before December 31st of each year, beginning in 2025, the assessor shall report to the joint standing committee of the Legislature having jurisdiction over taxation matters the revenue loss during the report year as a result of this section for each taxpayer claiming the tax credit and, if necessary, shall include updated revenue loss amounts for any previous tax year. For purposes of this paragraph, "revenue loss" means the tax credit claimed by the taxpayer and allowed pursuant to this section, consisting of the amount of the credit used to reduce the tax liability of the taxpayer and the amount of the credit refunded to the taxpayer, stated separately. [PL 2023, c. 667, §3 (NEW).] Notwithstanding any provision of law to the contrary, the reports provided under this subsection are public records as defined in Title 1, section 402, subsection 3 . [PL 2023, c. 667, §3 (NEW).]

5. Recapture. If the qualified investment forming the basis of the credit is not used as a qualified professional baseball facility by the certified applicant or a transferee approved pursuant to subsection 2, paragraph D , the following provisions apply. A. During the first 60 months following the receipt of the certificate of completion, if the certified applicant or transferee fails to use the qualified investment forming the basis of the credit as a qualified professional baseball facility for the entire 60-month period, the credit allowed under this section must be fully recaptured to the extent claimed by the taxpayer. The credit must be recaptured by adding to the tax imposed on the certified applicant or transferee for the taxable year in which the qualified investment is no longer used as a qualified professional baseball facility by the certified applicant or transferee an amount equal to the total amount of credit authorized minus the amount of credit not yet taken. [PL 2023, c. 667, §3 (NEW).] B. If the qualified investment forming the basis of the credit is not used as a qualified professional baseball facility by the certified applicant or a transferee following the first 60 months following the receipt of the certificate of completion, the certified applicant or transferee is not eligible for the credit for that tax year and the certified applicant or transferee is not eligible for the credit for any tax year thereafter that the certified applicant or transferee fails to use the qualified investment as a qualified professional baseball facility. [PL 2023, c. 667, §3 (NEW).] [PL 2023, c. 667, §3 (NEW).]

6. Rules. The commissioner and the assessor may jointly adopt rules to implement this section, including, but not limited to, rules for determining and certifying eligibility. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2023, c. 667, §3 (NEW).]

7. Evaluation. The tax credit provided under this section is subject to ongoing legislative review in accordance with Title 3, chapter 37 . In developing evaluation parameters to perform the review, the Office of Program Evaluation and Government Accountability, the 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 shall consider: A. The amount of qualified investment made by each certified applicant during the period being reviewed and measures of fiscal impact; [PL 2023, c. 667, §3 (NEW).] B. Employment measures taken by each certified applicant, including: (1) The number of any additional full-time employees in the State added by each certified applicant since that applicant was issued a certificate of approval pursuant to subsection 2, paragraph B ; (2) The average and median wages paid to full-time employees of each certified applicant; and (3) The percentage and number of full-time employees of each certified applicant for whom health benefits and retirement benefits are available; and [PL 2023, c. 667, §3 (NEW).] C. The overall economic impact to the State and to the regions in which certified applicants are located. [PL 2023, c. 667, §3 (NEW).] [PL 2023, c. 667, §3 (NEW).]
36 M.R.S. § 842 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 842
36 §842. Notice of decision
Status: in_force

The assessors or municipal officers shall give to any person applying to them for an abatement of taxes notice in writing of their decision upon the application within 10 days after they take final action thereon. The notice of decision must include the reason or reasons supporting the decision to approve or deny the abatement request and state that the applicant has 60 days from the date the notice is received to appeal the decision. It must also identify the board or agency designated by law to hear the appeal. If the assessors or municipal officers, before whom an application in writing for the abatement of a tax is pending, fail to give written notice of their decision within 60 days from the date of filing of the application, the application is deemed to have been denied, and the applicant may appeal as provided in sections 843 and 844 , unless the applicant has in writing consented to further delay. Denial in this manner is final action for the purposes of notification under this section but failure to send notice of decision does not affect the applicant's right of appeal. This section does not apply to applications for abatement made under section 841, subsection 2 . [PL 2013, c. 182, §1 (AMD).]
36 M.R.S. § 900 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 900
36 §900. Payments to former tax collector in dispute; procedure
Status: in_force

When the tax of any person named in the tax lists does not appear to have been paid, but that person declares that it was paid to the former tax collector, the new tax collector may not distrain that person's property or commit that person without a vote of the municipal officers. [PL 2025, c. 113, Pt. D, §44 (AMD).]
36 M.R.S. § 5215 — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5215
36 §5215. Jobs and investment tax credit
Status: in_force

1. Credit allowed. A taxpayer, other than a public utility as defined by Title 35‑A, section 102 , is allowed a credit to be computed as provided in this section against the tax imposed by this Part, subject to the limitations contained in subsection 3 . The amount of the credit equals the qualified federal credit, as defined in subsection 2 , for taxable years beginning on or after January 1, 1979, except that a credit may be taken with respect to used property, and may not be allowed with respect to an excluded investment. [PL 1997, c. 504, §14 (AMD).]

2. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Qualified federal credit" means, with respect to any taxable year, that portion of the credit allowed by the Internal Revenue Code of 1954, Section 38(b)(1), as of December 31, 1985, that is directly and solely attributable to qualified investment with a location in this State. [PL 1997, c. 504, §15 (AMD).] A-1. "Excluded investment" means an investment related to a retail facility, unless the taxpayer can demonstrate to the satisfaction of the State Tax Assessor that the commercial result of the project or projects to which the credit relates has not or will not result in a substantial detriment to existing businesses in the State. [PL 1993, c. 672, §1 (NEW); PL 1993, c. 672, §2 (AFF).] A-2. "Retail facility" does not include a facility primarily engaged in warehousing, order taking, manufacturing, storage or distribution, even when a portion of the facility is used to make retail sales of tangible personal property directly from the facility. [PL 1993, c. 672, §1 (NEW); PL 1993, c. 672, §2 (AFF).] B. The term "new jobs credit base" means the excess of Bureau of Unemployment Compensation wages for the taxable year of the qualified investment or either of the next 2 calendar years over the Bureau of Unemployment Compensation wages for the highest of the 3 calendar years preceding the year of the qualified investment. In computing its new jobs credit base, a successor-taxpayer shall add to its own Bureau of Unemployment Compensation wages the Bureau of Unemployment Compensation wages of its predecessor. [PL 1995, c. 560, Pt. G, §19 (AMD).] C. The term "Bureau of Unemployment Compensation wages" means the total amount of wages paid by an employer subject to tax under Title 26, section 1221 , less any excesses attributable to statutory increases. [PL 1995, c. 560, Pt. G, §20 (AMD).] D. "Successor-taxpayer" means a taxpayer that has acquired, within 4 years of its taxable year-end, the organization, trade or business, or 50% or more of the assets of the organization, trade or business, of another taxpayer that, at the time of the acquisition, was an employing unit. [PL 1993, c. 672, §1 (AMD); PL 1993, c. 672, §2 (AFF).] E. "Used property" means property that is originally placed in service by the taxpayer outside of this State. The cost of property used by the taxpayer outside of this State and then placed into service in this State on or after January 1, 1997 is the original cost of the property to the taxpayer, minus the straight-line depreciation allowable for the tax years or portions of the tax years during which the taxpayer used the property outside of this State. The cost of property used by the taxpayer outside of this State and then placed into service in this State before to January 1, 1997 is the original cost of the property. [PL 1997, c. 504, §16 (NEW).] [PL 1997, c. 504, §§15,16 (AMD).]

3. Limitations. The tax credit for any taxable year is applicable only to those taxpayers: A. With property considered to be qualified investment of at least $5,000,000 for that taxable year with a situs in the State and placed in service by the taxpayer after January 1, 1979; and [PL 2003, c. 391, §7 (AMD).] B. With payroll records and reports substantiating that at least 100 new jobs attributable to the operation of property considered to be qualified investment were created in the 24-month period following the date the property was placed in service. To assess the continuing nature of the jobs, the taxpayer must demonstrate that the new jobs credit base is at least $700,000 for the taxable year of the qualified federal credit or for either of the next 2 calendar years. The $700,000 must be adjusted proportionally for any change in Title 26, section 1043, subsection 2 wages from $7,000. With respect to new jobs created after August 1, 1998, but before October 1, 2001, the employer must also demonstrate that the qualifying jobs are covered by a retirement program subject to the Employee Retirement Income Security Act of 1974, 29 United States Code, Sections 101 to 1461, as amended; that group health insurance is provided for employees in those positions; and that the wages for those positions, calculated on a calendar year basis, are greater than the most recent average annual wage in the labor market area in which the employee is employed. [PL 2003, c. 391, §8 (AMD).] C. [PL 1999, c. 414, §46 (RP); PL 1999, c. 414, §56 (AFF).] [PL 2003, c. 391, §§7, 8 (AMD).]

4. Carry-over. The amount of credit that may be used by a taxpayer for any taxable year may not exceed either $500,000 or the amount of tax otherwise due, whichever is less. Any unused credit may be carried over to the following year or years for a period not to exceed 7 years, including the year the credit was first taken, and may be deducted from the taxpayer's tax for that year or those years, subject to the same limitations provided in this subsection. [PL 1993, c. 672, §1 (AMD); PL 1993, c. 672, §2 (AFF).]

5. Carry-back. There may be no carry-back to prior years of the amount of credit allowable under this section. [PL 1993, c. 672, §1 (AMD); PL 1993, c. 672, §2 (AFF).]

6. Recapture. If, during any taxable year, any qualified investment property is disposed of, or otherwise ceases to be property covered by subsection 3, paragraph A with respect to the taxpayer, before the end of the useful life that was taken into account in computing the credit under subsection 1 , then the tax under this Part for that taxable year must be increased by an amount equal to the aggregate decrease in the credit allowed under subsection 1 for all prior taxable years that would have resulted solely from substituting for the useful life, in determining qualified investment under the Internal Revenue Code of 1954 as of December 31, 1985, the period beginning with the time the property was placed in service by the taxpayer and ending with the time the property ceased to be property covered by subsection 3 . [PL 2007, c. 627, §89 (AMD).]

6-A. Affiliated groups; tax years prior to January 1, 1995. This subsection applies retroactively to all tax years beginning before the effective date of this subsection as well as prospectively to all tax years beginning on or after the effective date of this subsection but prior to January 1, 1995 and for which the taxpayer's right to file an original or amended return had not or has not expired at the time of the taxpayer's filing of the return. In the case of corporations that are members of an affiliated group engaged in a unitary business, the credit provided for in this section applies as follows. A. The credit provided for in this section, in an amount equal to the aggregate qualified federal credit for all taxable corporations that are members of an affiliated group engaged in a unitary business, must be allowed against the total tax liability of all the taxable corporations that are members of the affiliated group engaged in a unitary business if the taxable corporations that are members of the affiliated group have, in the aggregate: (1) Property considered to be qualified investment of at least $5,000,000 for that taxable year with a situs in the State and placed in service by the taxable corporations after January 1, 1979; (2) Payroll records and reports substantiating that at least 200 new jobs attributable to the operation of property considered to be qualified investment were created in the 12-month period following the date the property was placed in service; and (3) A new jobs credit base of at least $1,400,000 for the taxable year of the qualified federal credit or the next calendar year. The $1,400,000 must be adjusted proportionally for any change in Title 26, section 1043, subsection 2 wages from $7,000. [PL 1993, c. 672, §1 (NEW); PL 1993, c. 672, §2 (AFF).] B. The amount of the credit that may be used in any taxable year may not exceed the lesser of $300,000 or the total amount of tax liability otherwise due of all taxable corporations that are members of an affiliated group engaged in a unitary business. Any unused credit may be carried over to the following year or years for a period not to exceed 7 years, including the year the credit was first taken, and may be deducted from the tax imposed by this Part for that year or those years, subject to the same limitations provided in this subsection. [PL 1993, c. 672, §1 (NEW); PL 1993, c. 672, §2 (AFF).] The credit must be apportioned among the taxable corporations in the affiliated group in the same proportion that the tax liability of each taxable corporation in the affiliated group bears to the total tax liability of all the taxable corporations in the affiliated group. [PL 1993, c. 672, §1 (NEW); PL 1993, c. 672, §2 (AFF).]

6-B. Affiliated groups; tax years beginning on or after January 1, 1995. This subsection applies to tax years beginning on or after January 1, 1995. In the case of corporations that are members of an affiliated group engaged in a unitary business, the credit provided for in this section applies as follows. A. The credit provided for in this section, in an amount equal to the aggregate qualified federal credit for all taxable corporations that are members of an affiliated group engaged in a unitary business, must be allowed against the total tax liability of all the taxable corporations that are members of the affiliated group engaged in a unitary business if the taxable corporations that are members of the affiliated group have, in the aggregate: (1) Property considered to be qualified investment of at least $5,000,000 for that taxable year with a situs in the State and placed in service by the taxable corporations after January 1, 1979; (2) Payroll records and reports substantiating that at least 100 new jobs attributable to the operation of property considered to be qualified investment were created in the 24-month period following the date the property was placed in service; and (3) A new jobs credit base of at least $700,000 for the taxable year of the qualified federal credit or either of the next 2 calendar years. The $700,000 must be adjusted proportionally for any change in Title 26, section 1043, subsection 2 wages from $7,000. [PL 1993, c. 672, §1 (NEW); PL 1993, c. 672, §2 (AFF).] B. The amount of the credit that may be used in any taxable year may not exceed the lesser of $500,000 or the total amount of tax liability otherwise due of all taxable corporations that are members of an affiliated group engaged in a unitary business. Any unused credit may be carried over to the following year or years for a period not to exceed 7 years, including the year the credit was first taken, and may be deducted from the tax imposed by this Part for that year or those years, subject to the same limitations provided in this subsection. [PL 1993, c. 672, §1 (NEW); PL 1993, c. 672, §2 (AFF).] The credit must be apportioned among the taxable corporations in the affiliated group in the same proportion that the tax liability of each taxable corporation in the affiliated group bears to the total tax liability of all the taxable corporations in the affiliated group. [PL 1993, c. 672, §1 (NEW); PL 1993, c. 672, §2 (AFF).]

6-C. Application. Except for the credit allowed with respect to the carry-over of unused credit amounts pursuant to subsection 4 , the tax credit allowed under this section does not apply to tax years beginning on or after January 1, 2016. [PL 2015, c. 267, Pt. DD, §20 (NEW).]

7. Legislative findings. The Legislature finds that encouragement of the growth of major industry in the State is in the public interest and promotes the general welfare of the people of the State; that the use of investment tax credits to encourage industry to make substantial capital investments in the State is necessary to promote the purpose of the Legislature of encouraging the growth of industry; and that the requirements of at least $5,000,000 in qualified investment in the State and an increase of at least 100 new jobs following the investment are reasonable qualifying criteria for the application of an investment tax credit and will best promote substantial capital investment in the State. [PL 1993, c. 672, §1 (AMD); PL 1993, c. 672, §2 (AFF).]

8. Report on jobs and investment tax credit. [PL 2001, c. 652, §10 (RP).]
36 M.R.S. § 1106-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1106-A
36 §1106-A. Valuation of open space land
Status: in_force

1. Valuation method. For the purposes of this subchapter, the current use value of open space land is the sale price that particular open space parcel would command in the marketplace if it were required to remain in the particular category or categories of open space land for which it qualifies under section 1102, subsection 6 , adjusted by the certified ratio. [PL 1993, c. 452, §9 (NEW).]

2. Alternative valuation method. Notwithstanding any other provision of law, if an assessor is unable to determine the valuation of open space land under the valuation method in subsection 1 , the assessor may value that land under the alternative method in this subsection. The assessor may reduce the ordinary assessed valuation of the land, without regard to conservation easement restrictions and as reduced by the certified ratio, by the cumulative percentage reduction for which the land is eligible according to the following categories. A. All open space land is eligible for a reduction of 20%. [PL 1993, c. 452, §9 (NEW).] B. Permanently protected open space land is eligible for the reduction set in paragraph A and an additional 30%. [PL 1993, c. 452, §9 (NEW).] C. Forever wild open space land is eligible for the reduction set in paragraphs A and B and an additional 20%. [PL 1993, c. 452, §9 (NEW).] D. Public access open space land is eligible for the applicable reduction set in paragraph A , B or C and an additional 25%. [PL 1993, c. 452, §9 (NEW).] E. Managed forest open space land is eligible for the reduction set in paragraphs A , B and D and an additional 10%. [PL 2011, c. 618, §6 (NEW).] Notwithstanding this section, the value of forested open space land may not be reduced to less than the value it would have under subchapter 2‑A , and the open space land valuation may not exceed just value as required under section 701‑A . [PL 2017, c. 288, Pt. A, §43 (AMD).]

3. Definition of land eligible for additional percentage reduction. The following categories of open space land are eligible for the additional percentage reduction set forth in subsection 2, paragraphs B , C , D and E . A. Permanently protected open space is an area of open space land that is eligible for an additional cumulative percentage reduction in valuation because that area is subject to restrictions prohibiting building development under a perpetual conservation easement pursuant to Title 33, chapter 7, subchapter 8‑A or as an open space preserve owned and operated by a nonprofit entity in accordance with section 1109, subsection 3, paragraph H . [PL 2011, c. 618, §7 (AMD).] B. Forever wild open space is an area of open space land that is eligible for an additional cumulative percentage reduction in valuation because it is permanently protected and subject to restrictions or committed to uses by a nonprofit entity in accordance with section 1109, subsection 3, paragraph H that ensure that in the future the natural resources on that protected property will remain substantially unaltered, except for: (1) Fishing or hunting; (2) Harvesting shellfish in the intertidal zone; (3) Prevention of the spread of fires or disease; or (4) Providing opportunities for low-impact outdoor recreation, nature observation and study. [PL 1993, c. 452, §9 (NEW).] C. Public access open space is an area of open space land, whether ordinary, permanently protected or forever wild, that is eligible for an additional cumulative percentage reduction in valuation because public access is by reasonable means and the applicant agrees to refrain from taking action to discourage or prohibit daytime, nonmotorized and nondestructive public use. The applicant may permit, but is not obligated to permit as a condition of qualification for public access status, hunting, snowmobiling, overnight use or other more intensive outdoor recreational uses. The applicant, without disqualifying land from status as public access open space, may impose temporary or localized public access restrictions to: (1) Protect active habitat of endangered species listed under Title 12, chapter 925, subchapter 3 ; (2) Prevent destruction or harm to fragile protected natural resources under Title 38, chapter 3, subchapter 1, article 5‑A ; or (3) Protect the recreational user from any hazardous area. [PL 2003, c. 414, Pt. B, §50 (AMD); PL 2003, c. 614, §9 (AFF).] D. Managed forest open space land is an area of open space land whether ordinary, permanently protected pursuant to paragraph A or public access pursuant to paragraph C containing at least 10 acres of forested land that is eligible for an additional cumulative percentage reduction in valuation because the applicant has provided proof of a forest management and harvest plan. A forest management and harvest plan must be prepared for each parcel of managed forest open space land and updated every 10 years. The landowner must comply with the forest management and harvest plan and must submit every 10 years to the municipal assessor for parcels in a municipality or the State Tax Assessor for parcels in the unorganized territory a statement from a licensed professional forester that the landowner is managing the parcel according to the forest management and harvest plan. Failure to comply with the forest management and harvest plan results in the loss of the additional cumulative percentage reduction under this paragraph for 10 years. The assessor or the assessor's duly authorized representative may enter and examine the forested land and may examine any information in the forest management and harvest plan submitted by the owner. A copy of the forest management and harvest plan must be made available to the assessor to review upon request. For the purposes of this paragraph, "to review" means to see or possess a copy of a forest management and harvest plan for a reasonable amount of time to verify that the forest management and harvest plan exists or to facilitate an evaluation as to whether the forest management and harvest plan is appropriate and is being followed. Upon completion of a review, the forest management and harvest plan must be returned to the owner or an agent of the owner. A forest management and harvest plan provided in accordance with this section is confidential and is not a public record as defined in Title 1, section 402, subsection 3 . [PL 2011, c. 618, §7 (NEW).] [PL 2011, c. 618, §7 (AMD).]
36 M.R.S. § 112-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 112-A
36 §112-A. Agreements for transfer from another state agency of debt for collection
Status: in_force

1. Generally. Any agency of the State may transfer to the bureau solely for the purposes of collection any fee, fine, penalty or other debt owed to the State provided for by law if the debt is final without further right of administrative or judicial review and if the transfer of the debt is made pursuant to a written agreement entered into by the bureau and that agency. [PL 2007, c. 539, Pt. OO, §4 (NEW).]

2. Transfer of collected proceeds. After the deduction of the assessor's collection fee authorized by subsection 3 , the assessor shall remit collections of the transferred debt to the creditor agency. [PL 2007, c. 539, Pt. OO, §4 (NEW).]

3. Collection fee. A collection fee calculated pursuant to section 114 for service costs of the assessor in undertaking the collection of transferred debt may be charged to the creditor agency. The fee may be deducted from collected amounts transferred to the creditor agency and deposited in the Bureau of Revenue Services Fund, Internal Services Fund account authorized by section 114 . If a creditor agency is either entitled to federal matching funds against all debts collected or required by federal regulations to specially handle debts collected, the assessor shall transfer to that creditor agency the gross proceeds from collections of the transferred debt, and that agency shall promptly reimburse the collection fee to the assessor for deposit in the Bureau of Revenue Services Fund, Internal Services Fund account. [PL 2007, c. 539, Pt. OO, §4 (NEW).]

4. Accounting. The creditor agency shall credit the account of the debtor with the full amount of the collected debt, including the collection fee retained by, or reimbursed to, the assessor, except that the collection fee may not be credited to the account of an individual required to make restitution as provided in Title 17‑A, section 1502, subsection 4 . [PL 2019, c. 113, Pt. C, §111 (AMD).]

5. Priority. The assessor may proceed with collection of any tax, including transferred debt deemed a tax debt pursuant to section 111, subsection 5 , in any order of priority among such tax obligations. [PL 2007, c. 539, Pt. OO, §4 (NEW).]
36 M.R.S. § 1135 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1135
36 §1135. Current use valuation of working waterfront land
Status: in_force

The municipal assessor, chief assessor or State Tax Assessor for the unorganized territory shall establish the current use value per parcel for property classified as working waterfront land. The current use value of working waterfront land is the sale price that the parcel would command in the marketplace if it were required to remain in the use currently being made of the parcel as working waterfront land. The assessor may use one of the following methods to determine current use value. [PL 2007, c. 466, Pt. A, §58 (NEW).]

1. Comparative valuation. The assessor may determine the current use value of working waterfront land by considering: A. All excess valuation factors that affect the land's just value; [PL 2007, c. 466, Pt. A, §58 (NEW).] B. The comparative valuation of inland commercial enterprises that are being assessed on the basis of a use that is similar to the use of the working waterfront land with respect to function, access and level of activity; and [PL 2007, c. 466, Pt. A, §58 (NEW).] C. Any other factor that results in a determination of the current use value of the working waterfront land. [PL 2007, c. 466, Pt. A, §58 (NEW).] [PL 2007, c. 466, Pt. A, §58 (NEW).]

2. Alternative valuation. If there is insufficient data to determine the current use value of working waterfront land under subsection 1 , the assessor may reduce the ordinary assessed valuation of the land, without regard to permanent protection restrictions and as reduced by the certified ratio, by applying the percentage reductions for which the land is eligible according to the following categories. A. Working waterfront land used predominantly as working waterfront land is eligible for a reduction of 30%. [PL 2023, c. 671, §2 (AMD).] B. Working waterfront land used primarily as working waterfront land is eligible for a reduction of 20%. [PL 2023, c. 671, §3 (AMD).] C. Working waterfront land that is permanently protected from a change in use through deeded restrictions is eligible for the reduction described in paragraph A or B and an additional reduction of 30%. [PL 2007, c. 466, Pt. A, §58 (NEW).] D. Working waterfront land that is subject to a legally binding right-of-way or easement that permits access to intertidal land for commercial fishing activities is eligible for the reduction described in paragraph A , B or C and an additional reduction of 10%. [PL 2023, c. 671, §4 (NEW).] [PL 2023, c. 671, §§2-4 (AMD).]
36 M.R.S. § 5219-AAA — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-AAA
36 §5219-AAA. Dirigo business incentives program
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Affiliated business" means a member of a group of 2 or more businesses in which more than 50% of the voting stock of each member corporation or more than 50% of the ownership interest in a business other than a corporation is directly or indirectly owned by a common owner, either corporate or noncorporate. [PL 2023, c. 412, Pt. J, §13 (NEW).] B. "Catastrophic event" means a fire, flood, hurricane, windstorm, earthquake or other similar event or a declared state disaster or emergency within the meaning of Title 10, section 9902, subsection 1 that is not within the control of a business to prevent. [PL 2023, c. 412, Pt. J, §13 (NEW).] C. "Commissioner" means the Commissioner of Economic and Community Development. [PL 2023, c. 412, Pt. J, §13 (NEW).] D. "Department" means the Department of Economic and Community Development. [PL 2023, c. 412, Pt. J, §13 (NEW).] E. "Eligible business property" means business property placed in service in this State in the tax year and used exclusively for a qualified business activity described in a letter of certification issued under subsection 3 . [PL 2023, c. 412, Pt. J, §13 (NEW).] F. "Eligible capital investment" means the total of business expenditures incurred by a taxpayer after receiving a letter of certification under subsection 3 that exceed $50,000 to purchase eligible business property that was placed in service during the tax year. [PL 2023, c. 412, Pt. J, §13 (NEW).] G. "Eligible sector" means one of the following industries only: (1) Agriculture, forestry and fishing; (2) Manufacturing; (3) Long-distance freight transportation; (4) Software publishing, data processing and computer design services; or (5) Engineering, architecture and scientific research and development services. [PL 2023, c. 412, Pt. J, §13 (NEW).] H. "Facility" means one or more buildings and includes the real and personal property located in those buildings. [PL 2023, c. 412, Pt. J, §13 (NEW).] I. "Layoff" means a reduction in workforce at a qualified business with 20 or more persons employed during any one of the preceding 4 quarters that results in an employment loss for at least 2 consecutive months within the same tax year of at least 20% of the qualified business's employees in this State. "Layoff" does not mean a reduction in workforce due to a catastrophic event or due to a restriction on the weight or passage of any vehicle over any way by the Department of Transportation pursuant to Title 29‑A, section 2395 . [PL 2025, c. 372, §1 (AMD).] J. "Placed in service" means the date the property is placed in service for purposes of depreciation under Section 167 or 168 of the Code or would be eligible for depreciation if the property had not been expensed under Section 179 of the Code. [PL 2023, c. 412, Pt. J, §13 (NEW).] K. "Primarily" means more than 50% of the time and, with respect to a building or other structure, more than 50% of the usable space. [PL 2023, c. 412, Pt. J, §13 (NEW).] L. "Program" means the Dirigo business incentives program created under subsection 2 . [PL 2023, c. 412, Pt. J, §13 (NEW).] M. "Qualified business" means any for-profit business in this State engaged in an eligible sector that has received a letter of certification as a qualified business pursuant to subsection 3 . [PL 2023, c. 412, Pt. J, §13 (NEW).] N. "Qualified business activity" means a business activity carried on primarily in an eligible sector. [PL 2023, c. 412, Pt. J, §13 (NEW).] O. "Qualified employee" means an employee who is employed in this State by a qualified business and works primarily in a qualified business activity in this State. [PL 2023, c. 412, Pt. J, §13 (NEW).] P. "Qualified employee training program" means a qualified business's training activities for a qualified business activity described in a letter of certification issued under subsection 3 for a minimum of 3 qualified employees that provide a minimum of 20 total training hours for each qualified employee and are: (1) An apprenticeship program registered under the Maine Apprenticeship Program pursuant to Title 26, chapter 37 ; (2) An on-the-job training contract pursuant to Title 26, section 2172 ; (3) A training provided by or approved for funding from the Maine Community College System; or (4) Education or training provided by the University of Maine System or other accredited university or college in this State. "Qualified employee training program" includes only training hours during which the qualified business pays a participating qualified employee the employee's regular hourly rate or training hours for which the qualified business pays more than $2,000 per participant. [PL 2023, c. 412, Pt. J, §13 (NEW).] [PL 2025, c. 372, §1 (AMD).]

2. Program. The commissioner shall create the Dirigo business incentives program. [PL 2023, c. 412, Pt. J, §13 (NEW).]

3. Certification of qualified business. A business may apply to the commissioner for certification as a qualified business for purposes of the program. Upon review and determination by the commissioner that a business is a qualified business, the commissioner shall issue a letter of certification to the business that includes a description of the qualified business activity for which the letter is being issued. A letter of certification for a qualified business activity is valid for 5 years for purposes of this section. A letter of certification may describe qualified business activities in multiple locations and multiple eligible business sectors. The commissioner may issue more than one letter of certification to a qualified business. A business may not be a qualified business if the business is: A. A public utility as defined by Title 35‑A, section 102, subsection 13 ; [PL 2023, c. 412, Pt. J, §13 (NEW).] B. A business certified as a qualified Pine Tree Development Zone business as provided by Title 30‑A, section 5250‑O ; [PL 2023, c. 412, Pt. J, §13 (NEW).] C. A business with a certificate of approval for the Maine Employment Tax Increment Financing Program as provided by Title 36, section 6755 ; [PL 2023, c. 412, Pt. J, §13 (NEW).] D. A business with a certificate of approval for one of the tax credits allowed under section 5219‑RR or 5219‑YY ; or [PL 2023, c. 412, Pt. J, §13 (NEW).] E. A business that has undergone a layoff within the past 2 tax years. [PL 2023, c. 412, Pt. J, §13 (NEW).] [PL 2023, c. 412, Pt. J, §13 (NEW).]

4. Credit allowed. For tax years beginning on or after January 1, 2025, a taxpayer who is a qualified business is allowed a credit as provided in this section. Subject to subsections 5 and 6 , the credit allowed is equal to the total of the following: A. Ten percent of the eligible capital investment placed in service outside of Cumberland, Sagadahoc and York counties; [PL 2023, c. 412, Pt. J, §13 (NEW).] B. Five percent of the eligible capital investment placed in service in Cumberland, Sagadahoc and York counties; and [PL 2023, c. 412, Pt. J, §13 (NEW).] C. Two thousand dollars for each qualified employee engaged in a qualified employee training program provided by the business completed in the tax year. [PL 2023, c. 412, Pt. J, §13 (NEW).] [PL 2023, c. 412, Pt. J, §13 (NEW).]

5. Credit refundable. The credit allowed under this section is refundable up to $500,000 per tax year, with the following exceptions. A. In the case of a taxpayer that is a partner in a partnership or a shareholder in an S corporation, the credit under this section is refundable up to an amount equal to $500,000 multiplied by the pro rata share of the partner or shareholder determined in accordance with section 5219‑G, subsection 1 . [PL 2023, c. 412, Pt. J, §13 (NEW).] B. In the case of a taxpayer that is a beneficiary of an estate or trust that is a partner in a partnership or shareholder in an S corporation, the credit under this section is refundable up to an amount equal to the amount determined in accordance with paragraph A for the estate or trust multiplied by each beneficiary's pro rata share of tax credits determined in accordance with section 5219‑G, subsection 2 . [PL 2023, c. 412, Pt. J, §13 (NEW).] C. In the case of a taxpayer that is a partner in a partnership or a shareholder in an S corporation that is an affiliated business, the credit under this section is refundable up to an amount equal to $500,000 multiplied by the ratio determined in accordance with paragraph A , the result of which is multiplied by a ratio, the numerator of which is the eligible capital investment of the affiliated business during the tax year plus $2,000 for each qualified employee of the affiliated business engaged in a qualified employee training program completed during the tax year and the denominator of which is the total eligible capital investment of all members of the affiliated business group during the tax year plus $2,000 for each qualified employee of all members of the affiliated business group engaged in a qualified employee training program completed during the tax year. [PL 2023, c. 412, Pt. J, §13 (NEW).] D. In the case of corporations that are members of an affiliated business group engaged in a unitary business, the credit under this section is refundable up to $500,000 for the entire group. The credit limit of $500,000 must be apportioned among the taxable corporations in the affiliated business group in the same proportion that the tax liability of each taxable corporation in the affiliated business group bears to the total tax liability of all the taxable corporations in the affiliated business group. [PL 2023, c. 412, Pt. J, §13 (NEW).] [PL 2023, c. 412, Pt. J, §13 (NEW).]

6. Limitation; carry-over. A taxpayer entitled to a credit under this section for any tax year may carry over any unused portion of the credit determined in accordance with subsection 4 , as reduced from year to year, and apply it to the tax liability for any one or more of the next succeeding 4 tax years. Carry-over amounts may be applied to tax years after the expiration of a taxpayer's letter of certification issued pursuant to subsection 3 . The credit allowed pursuant to this section, including carry-overs, may not exceed $2,000,000 for any one tax year, with the following exceptions. A. In the case of a taxpayer that is a partner in a partnership or a shareholder in an S corporation, the credit under this section may not exceed $2,000,000 multiplied by the pro rata share of the partner or shareholder determined in accordance with section 5219‑G, subsection 1 . [PL 2023, c. 412, Pt. J, §13 (NEW).] B. In the case of a taxpayer that is a beneficiary of an estate or trust that is a partner in a partnership or shareholder in an S corporation, the credit under this section may not exceed $2,000,000 multiplied by the ratio determined in accordance with paragraph A , the result of which is multiplied by each beneficiary's pro rata share of tax credits determined in accordance with section 5219‑G, subsection 2 . [PL 2023, c. 412, Pt. J, §13 (NEW).] C. In the case of a taxpayer that is a partner in a partnership or a shareholder in an S corporation that is an affiliated business, the credit under this section may not exceed $2,000,000 multiplied by the ratio determined in accordance with paragraph A , the result of which is multiplied by a ratio, the numerator of which is the eligible capital investment of the affiliated business during the tax year plus $2,000 for each qualified employee of the affiliated business engaged in a qualified employee training program completed during the tax year and the denominator of which is the total eligible capital investment of all members of the affiliated business group during the tax year plus $2,000 for each qualified employee of all members of the affiliated business group engaged in a qualified employee training program completed during the tax year. [PL 2023, c. 412, Pt. J, §13 (NEW).] D. In the case of corporations that are members of an affiliated business group engaged in a unitary business, the credit under this section may not exceed $2,000,000 for the entire group. The credit limit of $2,000,000 must be apportioned among the taxable corporations in the affiliated business group in the same proportion that the tax liability of each taxable corporation in the affiliated business group bears to the total tax liability of all the taxable corporations in the affiliated business group. [PL 2023, c. 412, Pt. J, §13 (NEW).] [PL 2023, c. 412, Pt. J, §13 (NEW).]

7. Disallowance. The credit allowed under this section must be recaptured and unused carry-over amounts under this section must be disallowed if the eligible business property forming the basis of the credit under subsection 4 is not used in the State for the entire 5-year period following the date it is placed in service. Unused carry-over amounts allowed under this section must be disallowed if the taxpayer undergoes a layoff. The amount recaptured or disallowed is equal to the credit amount allowed based on subsection 4 multiplied by a fraction, the numerator of which is the number of years remaining in the 5-year period, rounded up to the nearest whole number, and the denominator of which is 5. The amount recaptured must be added to the tax imposed on the taxpayer under this Part for the tax year during which the property is first removed from service in the State. Unused carry-over amounts are not required to be disallowed and the credit is not required to be recaptured for eligible business property temporarily removed from service for maintenance or repair or as a result of a catastrophic event. [PL 2023, c. 412, Pt. J, §13 (NEW).]

8. Eligible business property. To qualify as eligible business property, a property must be placed in service in the State and must be subject to an allowance for depreciation under the Code during the tax year or would be subject to an allowance for depreciation under the Code if the property had not been expensed under Section 179 of the Code. A property does not qualify as eligible business property if that property is: A. Property with a depreciable useful life of less than 5 years; [PL 2023, c. 412, Pt. J, §13 (NEW).] B. Property purchased or transferred from an affiliated business; [PL 2023, c. 412, Pt. J, §13 (NEW).] C. Property located at a retail sales facility and used primarily in a retail sales activity. For purposes of this paragraph, the following terms have the following meanings. (1) "Retail sales activity" means an activity primarily 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 . (2) "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; [PL 2023, c. 412, Pt. J, §13 (NEW).] D. A vehicle on which a tax has been imposed under chapter 111 or a watercraft on which a tax has been imposed under chapter 112 ; [PL 2023, c. 412, Pt. J, §13 (NEW).] E. Qualified rehabilitation property used to calculate the credit for rehabilitation of historic properties under section 5219‑BB ; or [PL 2023, c. 412, Pt. J, §13 (NEW).] F. Real property placed in service in the State before the tax year for which a credit is sought. [PL 2023, c. 412, Pt. J, §13 (NEW).] [PL 2023, c. 412, Pt. J, §13 (NEW).]

9. Rules. The assessor and the commissioner may adopt joint rules necessary to implement this section. Rules adopted under this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2023, c. 412, Pt. J, §13 (NEW).]

10. Annual report to department and Legislature. On or before December 31st annually, beginning in 2026, the assessor shall report to the department the following information for each qualified business that received a credit pursuant to this section for the tax year ending during the immediately preceding calendar year: A. The name, municipality in this State in which the business's primary place of business is located and business type, including the parent company, if applicable, of the qualified business; [PL 2023, c. 631, §2 (AMD).] B. The number of qualified employees engaged in a qualified employee training program completed during the tax year; [PL 2023, c. 412, Pt. J, §13 (NEW).] C. The value of eligible capital investment expenditures in the county in which the property was placed into service; [PL 2023, c. 412, Pt. J, §13 (NEW).] D. The credit amount received under subsection 4, paragraph A , B or C for the tax year; and [PL 2023, c. 412, Pt. J, §13 (NEW).] E. The eligible sector of the business's qualified business activity. [PL 2023, c. 412, Pt. J, §13 (NEW).] On or before March 1st annually, beginning in 2027, the department shall report to the joint standing committees of the Legislature having jurisdiction over taxation and economic development matters information on the program, including the information reported by the assessor under this subsection. [PL 2023, c. 631, §2 (AMD).]

11. Evaluation; specific public policy objective; performance measures. The credit provided under this section is subject to legislative review in accordance with Title 3, section 999 . In developing evaluation parameters to perform the review, the Office of Program Evaluation and Government Accountability, 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 shall consider: A. That the specific public policy objective of the credit provided under this section is to improve the productivity of workers and businesses in the State by encouraging businesses to invest in capital and worker training; and [PL 2023, c. 412, Pt. J, §13 (NEW).] B. Performance measures, including, but not limited to: (1) The amount of eligible capital investment; (2) The number of workers trained; (3) The amount of credit used to offset tax liability; (4) The amount of credit refunded pursuant to subsection 5 ; and (5) The economic productivity of credit recipients. [PL 2023, c. 412, Pt. J, §13 (NEW).] [PL 2023, c. 412, Pt. J, §13 (NEW).]
36 M.R.S. § 1031 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1031
36 §1031. Tax collector may bring action in own name
Status: in_force

A tax collector or a tax collector's executor or administrator may bring a civil action in the tax collector's own name for any tax, and a Judge of any District Court before whom such action is brought is not incompetent to try the civil action by reason of the judge's residence in the municipality assessing the tax. A defendant is not liable for any costs of the action, unless it appears by the complaint and by proof that payment of the tax had been duly demanded before the action. [PL 2025, c. 113, Pt. D, §59 (AMD).]
36 M.R.S. § 5255 — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5255
36 §5255. Failure to withhold
Status: in_force

A person who fails to deduct and withhold tax as required by this chapter is relieved from liability for that tax to the extent that the tax against which that tax may be credited has been paid, but the person is not relieved from liability for any additions to tax, penalties or interest otherwise applicable with respect to the failure to file returns and withhold and pay tax as required by this chapter. [PL 2007, c. 438, §109 (AMD).]