36 M.R.S. § 943 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 943
36 §943. Tax lien mortgage; redemption; discharge; foreclosure
Status: in_force

The filing of the tax lien certificate in the registry of deeds shall create a tax lien mortgage on said real estate to the municipality in which the real estate is situated having priority over all other mortgages, liens, attachments and encumbrances of any nature, and shall give to said municipality all the rights usually incident to a mortgagee, except that the municipality shall not have any right of possession of said real estate until the right of redemption shall have expired.

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

In the event that the tax, interest and costs underlying the tax lien are paid within the period of redemption, the municipal treasurer or assignee of record shall prepare and record a discharge of the tax lien mortgage in the same manner as is now provided for the discharge of real estate mortgages, except that a facsimile signature of the treasurer or treasurer's assignee may be used. [PL 2011, c. 104, §1 (AMD).]

If the party named on the tax lien mortgage has sold or otherwise conveyed the property to another person and provides proof of payment of that party's own pro rata share of taxes due, the municipal treasurer or the treasurer's designee of record shall prepare and record a discharge of the tax lien mortgage against that party in the same manner as is now provided for the discharge of real estate mortgages, except that a facsimile signature of the treasurer or treasurer's assignee may be used. The discharge under this paragraph is only for the seller. The discharge of the tax lien must include a statement that the assignee, following the release of the property, did not owe property taxes as to the released property. The assignee of the discharge is responsible for the cost of recording the discharge. The assignee of the discharge must be limited to the seller of the property that is the subject of the tax lien mortgage. [PL 2025, c. 351, §1 (NEW).]

If the tax lien mortgage, together with interest and costs, shall not be paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the said tax lien mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.

The municipal treasurer shall notify the party named on the tax lien mortgage and each record holder of a mortgage on the real estate not more than 45 days nor less than 30 days before the foreclosing date of the tax lien mortgage, in writing signed by the treasurer or bearing the treasurer's facsimile signature and left at the holder's last and usual place of abode or sent by certified mail, return receipt requested, to the holder's last known address, of the impending automatic foreclosure and indicating the exact date of foreclosure. For sending this notice, the municipality is entitled to receive $3 plus all certified mail, return receipt requested, fees. These costs must be added to and become a part of the tax. If notice is not given in the time period specified in this section to the party named on the tax lien mortgage or to any record holder of a mortgage, the person not receiving timely notice may redeem the tax lien mortgage until 30 days after the treasurer does provide notice in the manner specified in this section. [PL 2021, c. 531, Pt. B, §6 (AMD).]

Beginning with taxes that are assessed after April 1, 1985, the notice of impending automatic foreclosure must be substantially in the following form: STATE OF MAINE NOTICE OF IMPENDING AUTOMATIC FORECLOSURE Title 36, M.R.S.A. Section 943 IMPORTANT: DO NOT DISREGARD THIS NOTICE. YOU WILL LOSE YOUR PROPERTY UNLESS YOU PAY YOUR 20 PROPERTY TAXES, INTEREST AND COSTS. TO: You are the party named on a tax lien certificate filed on , 20 , and recorded in Book , Page in the County Registry of Deeds. This filing has created a tax lien mortgage on the real estate described therein. On , 20 , the tax lien mortgage will be foreclosed and your right to recover your property by paying the taxes, interest and costs that are owed will expire. IF THE TAX LIEN FORECLOSES, THE MUNICIPALITY WILL OWN YOUR PROPERTY AND MAY SELL IT AND RETURN EXCESS SALE PROCEEDS TO YOU, IF ANY, PURSUANT TO THE MAINE REVISED STATUTES, TITLE 36, SECTION 943-C. If you cannot pay the property taxes you owe please contact me to discuss this notice. __________________ Municipal Treasurer [PL 2023, c. 640, §2 (AMD).]

After the expiration of the 18-month period for redemption, the mortgagee of record of said real estate or the mortgagee's assignee and the owner of record if the said real estate has not been assessed to the owner or the person claiming under the owner, in the event the notice provided for said mortgagee and said owner has not been given as provided in section 942 , has the right to redeem the real estate within 3 months after receiving actual knowledge of the recording of the tax lien certificate by payment or tender of the amount of the tax lien mortgage, together with interest and costs, and the tax lien mortgage must then be discharged by the owner thereof in the manner provided. [PL 2019, c. 501, §23 (AMD).]

The tax lien mortgage shall be prima facie evidence in all courts in all proceedings by and against the municipality, its successors and assigns, of the truth of the statements therein and after the period of redemption has expired, of the title of the municipality to the real estate therein described, and of the regularity and validity of all proceedings with reference to the acquisition of title by such tax lien mortgage and the foreclosure thereof.

If the person against whom the tax is assessed dies after the tax has been committed and prior to the expiration of the 18-month period of foreclosure and if that person has left a will offered for probate, the probate judge of the county in which that will is offered upon petition of any devisee of the real estate on which that tax is unpaid may grant a period of redemption not to exceed 60 days following the final allowance or disallowance of that will. Notice of the petition must be given to the tax collector of the municipality in which the property is located and a certified copy of the court order must be filed in the registry of deeds of the county in which the property is located. [PL 2023, c. 523, Pt. A, §7 (AMD).]

A discharge of a municipal tax lien mortgage given after the right of redemption has expired, which discharge has been recorded in the Registry of Deeds for more than one year, terminates all title of the municipality derived from such tax lien mortgage or any other recorded tax lien mortgage for which the right of redemption expired 10 years or more prior to the foreclosure date of this discharged lien, unless the municipality has conveyed any interest based upon the title acquired from any of the affected liens. This paragraph applies to discharges of municipal tax lien mortgages given after October 1, 1935. [PL 1991, c. 245, §1 (AMD); PL 1991, c. 245, §2 (AFF).]

When a municipality conveys the premises back to the former record titleholder or to a successor of that holder who obtained title before the foreclosure for a consideration of the taxes and costs due, the rights of the other parties claiming an interest of record in the premises at the time of foreclosure, including mortgagees, lien creditors or other secured parties, are revived as if the tax lien mortgage had not been foreclosed. [PL 1993, c. 373, §4 (NEW).]
36 M.R.S. § 4116 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4116
36 §4116. Appointment of personal representative on probate delay
Status: in_force

If, upon the death of a person leaving an estate that may be liable to pay tax under this chapter, a will is not offered for probate or an application for administration is not made within 6 months after the date of death or if the personal representative does not qualify within that period, the Probate Court, upon application by the assessor, may appoint a personal representative. Nothing may prevent the assessor from petitioning for appointment within 6 months after the date of death, if in the opinion of the assessor that action is necessary. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 6259 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6259
36 §6259. Events requiring payment of deferred tax and interest
Status: in_force

Subject to section 6261 , all deferred property taxes, including accrued interest, become payable as provided in section 6260 when: [PL 1989, c. 534, Pt. C, §1 (NEW).]

1. Death of claimant. The taxpayer who claimed deferment of collection of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayers who originally claimed deferment of collection of property taxes under section 6251 dies; [PL 1989, c. 534, Pt. C, §1 (NEW).]

2. Sale of property. The property with respect to which deferment of collection of taxes is claimed is sold, a contract to sell is entered into, or some person other than the taxpayer who claimed the deferment becomes the owner of the property; [PL 1989, c. 534, Pt. C, §1 (NEW).]

3. Claimant moves. The tax-deferred property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from that tax-deferred property by reason of health; or [PL 1989, c. 534, Pt. C, §1 (NEW).]

4. Removal of home. The tax-deferred property, a mobile or floating home, is moved out of the State. [PL 1989, c. 534, Pt. C, §1 (NEW).]
36 M.R.S. § 5219-JJ — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-JJ
36 §5219-JJ. Maine capital investment credit for 2013 (REALLOCATED FROM TITLE 36, SECTION 5219-II)
Status: in_force

(REALLOCATED FROM TITLE 36, SECTION 5219-II)

1. Credit allowed. A taxpayer that claims a depreciation deduction under the Code, Section 168(k) for property placed in service in the State during the taxable year beginning in 2013 is allowed a credit against the taxes imposed by this Part in an amount equal to 9% of the amount of the net increase in the depreciation deduction reported as an addition to income for the taxable year under section 5122, subsection 1, paragraph HH , subparagraph (1) or section 5200‑A, subsection 1, paragraph AA , subparagraph (1) with respect to that property, except for excluded property under subsection 2 . [RR 2013, c. 1, §54 (RAL).]

2. Certain property excluded. The following property is not eligible for the credit under this section: A. Property owned by a public utility as defined by Title 35‑A, section 102, subsection 13 ; [RR 2013, c. 1, §54 (RAL).] B. Property owned by a person that provides radio paging services as defined by Title 35‑A, section 102, subsection 15 ; [RR 2013, c. 1, §54 (RAL).] C. Property owned by a person that provides mobile telecommunications services as defined by Title 35‑A, section 102, subsection 9‑A ; [RR 2013, c. 1, §54 (RAL).] D. Property owned by a cable television company as defined by Title 30‑A, section 2001, subsection 2 ; [RR 2013, c. 1, §54 (RAL).] E. Property owned by a person that provides satellite-based direct television broadcast services; [RR 2013, c. 1, §54 (RAL).] F. Property owned by a person that provides multichannel, multipoint television distribution services; and [RR 2013, c. 1, §54 (RAL).] G. Property that is not in service in the State for the entire 12-month period following the date it is placed in service in the State. [RR 2013, c. 1, §54 (RAL).] [RR 2013, c. 1, §54 (RAL).]

3. Limitations; carry-forward. The credit allowed under subsection 1 may not reduce the tax otherwise due under this Part to less than zero. Any unused portion of the credit may be carried forward to the following year or years for a period not to exceed 20 years. [RR 2013, c. 1, §54 (RAL).]

4. Recapture. The credit allowed under this section must be fully recaptured to the extent claimed by the taxpayer if the property forming the basis of the credit is not used in the State for the entire 12-month period following the date it is placed in service in the State. The credit must be recaptured by filing an amended return in accordance with section 5227‑A for the tax year in which that property was used to calculate the credit under this section. The amended return must reflect the credit disallowed and the income modifications required by section 5122, subsection 1, paragraph HH and section 5200‑A, subsection 1, paragraph AA with respect to that property. [RR 2013, c. 1, §54 (RAL).]
36 M.R.S. § 1071 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1071
36 §1071. Tax collector's tax auction sale; notice; procedure
Status: in_force

If any tax on real estate remains unpaid on the first Monday in February next after that tax was assessed, the tax collector shall sell at public auction as much of such real estate as is necessary for the payment of that tax, interest and all the charges at 9 a.m. on the first Monday in February at the office of the tax collector or at the place where the last preceding annual municipal meeting was held. In case of the absence or disability of the tax collector, the sale must be made by a constable of the municipality, who has the same powers as the tax collector. [PL 2025, c. 113, Pt. D, §60 (AMD).]

In the case of the real estate of resident owners, the tax collector may give notice of the sale and of the tax collector's intention to sell as much of that real estate as is necessary for the payment of delinquent taxes and all charges by posting notices of the sale in the same manner and at the same places that warrants for municipal meetings are required to be posted, at least 6 weeks and not more than 7 weeks before such first Monday in February, designating the name of the owner if known, the right, lot and range, the number of acres as nearly as may be determined, the amount of tax due and such other short description as is necessary to render its identification certain and plain. [PL 2025, c. 113, Pt. D, §60 (AMD).]

In the case of taxes assessed on the real estate of nonresident owners, the tax collector shall cause notices to be published in a newspaper, if any, published in the county where that real estate lies, 3 weeks successively, such publication to begin at least 6 weeks before such first Monday in February. If a newspaper is not published in that county, the notices must be published in like manner in the state paper. The tax collector shall, in the published notices, state the name of the municipality and, if within 3 years it has been changed for the whole or a part of the territory, both the present and former names must be stated; and that, if the taxes, interest and charges are not paid on or before such first Monday in February, as much of the estate as is sufficient to pay the amount due for taxes with interest and charges will be sold without further notice, at public auction, on such first Monday in February at 9 a.m. at the office of the tax collector or at the place where the last preceding annual municipal meeting was held. The date of the commitment must be stated in the notice. [PL 2025, c. 113, Pt. D, §60 (AMD).]

In all cases the tax collector shall lodge with the municipal clerk a copy of each such notice, with the tax collector's certificate that the tax collector has given notice of the intended sale as required by law. The copy and certificate must be recorded by the clerk and that record must be open to the inspection of all persons interested. The clerk shall furnish to any person desiring it an attested copy of such record on receiving payment or tender of payment of a reasonable sum for the record; but notice of the sale of real estate within a village corporation for unpaid taxes of that corporation may be given by notice, posted in the same manner and at the same places as warrants for corporation meetings, and by publication, as provided in this section. [PL 2025, c. 113, Pt. D, §60 (AMD).]

An irregularity, informality or omission in giving the notices of sale required by this section, or in lodging a copy of any of the same with the municipal clerk, as required, does not render such sale invalid; such sale is deemed to be legal and valid if made at the time and place provided and in other respects according to law, except as to the matter of notice. For any irregularity, informality or omission in giving notice as required by this section, and in lodging a copy of that notice with the municipal clerk, the tax collector is liable to any person injured by the irregularity, informality or omission in giving or lodging that notice. [PL 2025, c. 113, Pt. D, §60 (AMD).]
36 M.R.S. § 1499-B — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1499-B
36 §1499-B. Exemptions
Status: in_force

The Secretary of State has the power to make such exemptions from the coverage of the agreement as may be appropriate and to make such changes in methods for the reporting of any information required to be furnished to this State pursuant to the agreement as, in the Secretary of State's judgment, is suitable, provided that any such exemptions or changes are not contrary to the purposes set forth in section 1492, Article I , and is made in order to permit the continuance of uniformity of practice among the contracting states with respect to buses. Any such exemption or change must be made by rule or regulation and is not effective unless made by the same procedure required for other rules and regulations of the Secretary of State's department. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 1952 — ME Code / Title 36 / Part 3 / Chapter 219 / Section 1952
36 §1952. Payment of tax
Status: in_force

The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported. [PL 2003, c. 390, §12 (AMD).]
36 M.R.S. § 6215 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6215
36 §6215. Extension of time for filing claims
Status: in_force

In case of sickness, absence or other disability, or if, in the judgment of the State Tax Assessor, good cause exists, the assessor may extend, for a period not to exceed 2 months, the time for filing a claim. A request for an extension may be submitted at any time during the 2-month extension period. [PL 2005, c. 218, §60 (AMD).]
36 M.R.S. § 5206 — ME Code / Title 36 / Part 8 / Chapter 819 / Section 5206
36 §5206. Franchise tax on financial institutions
Status: in_force

A tax is imposed for each calendar year or fiscal year ending during that calendar year upon the franchise or privilege of doing business in this State of every financial institution that has Maine net income or Maine assets and that has a substantial physical presence in this State sufficient to satisfy the requirements of the due process and commerce clauses of the United States Constitution. A financial institution is subject to tax under this section even if it is treated as a partnership, S corporation or entity disregarded as separate from its owner for federal income tax purposes under the Code. Each financial institution shall determine the tax due using one of the following methods: [PL 2005, c. 608, §1 (RPR); PL 2005, c. 608, §5 (AFF).]

1. Franchise tax on Maine net income and Maine assets. The sum of: A. One percent of the financial institution's Maine net income; and [PL 2005, c. 608, §1 (NEW); PL 2005, c. 608, §5 (AFF).] B. Eight cents per $1,000 of the financial institution's Maine assets; or [PL 2005, c. 608, §1 (NEW); PL 2005, c. 608, §5 (AFF).] [PL 2005, c. 608, §1 (RPR); PL 2005, c. 608, §5 (AFF).]

2. Franchise tax on Maine assets only. Thirty-nine cents per $1,000 of the financial institution's Maine assets. [PL 2005, c. 608, §1 (RPR); PL 2005, c. 608, §5 (AFF).]

3. Credit against tax. [PL 2005, c. 608, §1 (RP); PL 2005, c. 608, §5 (AFF).]

4. Increase in franchise tax. [PL 1985, c. 783, §34 (RP).]

Each financial institution subject to the tax under this chapter shall elect to calculate and pay tax under the method in subsection 1 or 2 . The financial institution shall make the election on its annual state tax return and the election cannot be revoked with respect to that tax year. If a financial institution fails to make an election, the method established in subsection 1 must be used and is deemed an election for purposes of this section. [PL 2005, c. 608, §1 (NEW); PL 2005, c. 608, §5 (AFF).]

In each taxable year in which a financial institution sustains a book net operating loss, a credit must be allowed against the franchise tax on assets under subsection 1 . The credit must be computed by multiplying the Maine net income by the applicable franchise tax rate imposed by subsection 1, paragraph A . The total amount of any credit allowed may not exceed the franchise tax on assets due under subsection 1, paragraph B . In any tax year in which there is excess credit, the excess credit must be carried forward for no more than the next 5 tax years and may be applied against the tax computed under subsection 1. [PL 2019, c. 607, Pt. C, §4 (AMD).]
36 M.R.S. § 697 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 697
36 §697. Audits; determination of bureau
Status: in_force

The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if exemptions have been properly approved. If the bureau determines that an exemption was improperly approved, the bureau shall ensure, by setoff against other payments due the municipality or otherwise, that the municipality is not reimbursed for the exemption. A municipality that is aggrieved by a determination of the bureau under this section may appeal pursuant to section 151 . [PL 2021, c. 181, Pt. C, §6 (AMD).]
36 M.R.S. § 4069-A — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4069-A
36 §4069-A. 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 Internal Revenue Service has approved a federal estate tax deferral and installment payment arrangement under Section 6166 of the Code, 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 State Tax 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, 2002 that does not incur a federal estate tax. [PL 2003, c. 673, Pt. D, §7 (AMD); PL 2003, c. 673, Pt. D, §9 (AFF).]

2. Time and manner of election; rejection by State Tax 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 4068 and copies of all documentation required by the 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. Any election not rejected in writing by the assessor within 60 days after the election is made is considered accepted. [PL 2003, c. 673, Pt. D, §7 (AMD); PL 2003, c. 673, Pt. D, §9 (AFF).]

3. Interest and penalties. The Maine estate tax deferred under this section is subject to interest pursuant to section 186 until it is paid. Interest on the unpaid tax attributable to a deferral period under this section must be paid annually. Interest on the unpaid tax attributable to a period after the end of the deferral period must be paid at the same time as, and as part of, each installment payment of the tax. A payment of principal or interest under this section that is not made on or before the due date is subject to the penalties provided by section 187‑B . [PL 2011, c. 240, §27 (AMD).]
36 M.R.S. § 199-C — ME Code / Title 36 / Part 1 / Chapter 10 / Section 199-C
36 §199-C. Review
Status: in_force

The committee shall conduct the following reviews according to the following schedule. [PL 2001, c. 652, §7 (NEW).]

1. Odd-numbered years. During each odd-numbered year the committee may review the report required under section 199‑B . [PL 2001, c. 652, §7 (NEW).]

2. Even-numbered years. During each even-numbered year the committee may review current issues of tax policy. A. During each second regular session, the committee shall identify areas of tax policy for review during the period between the end of the second regular session and the first regular session of the next Legislature. [PL 2001, c. 652, §7 (NEW).] B. The committee may review: (1) Issues of tax policy related to tax expenditures identified in its review under subsection 1 ; (2) Issues related to the overall structure of the State's tax laws and the relative tax burdens on various classes of taxpayers; (3) The impact of the State's tax structure on taxpayer behavior, including incentives and disincentives to reside or locate businesses in the State; (4) Issues identified by the committee that require more detailed review than is possible during a regular session of the Legislature; or (5) Any other tax policy issue identified by the committee as needing legislative review. [PL 2001, c. 652, §7 (NEW).] [PL 2001, c. 652, §7 (NEW).]

3. Specific tax expenditure review. [PL 2021, c. 635, Pt. H, §12 (RP).]

4. Review of aviation tax expenditure. The committee, by June 30, 2023, shall review the sales tax exemption under section 1760, subsection 88‑A to determine whether the exemption provides an incentive for increasing investment in the aviation sector, attracting and retaining aviation business and basing aircraft in the State. [PL 2013, c. 379, §1 (AMD).]
36 M.R.S. § 5288-A — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5288-A
36 §5288-A. Maine Military Family Relief Fund voluntary checkoff
Status: in_force

1. Maine Military Family Relief Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Military Family Relief Fund established in Title 37‑B, section 158 . A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Military Family Relief Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "The Maine Military Family Relief Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ." [PL 2011, c. 685, §8 (AMD).]

2. Contributions credited to Maine Military Family Relief Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1 . Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Military Family Relief Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Military Family Relief Fund. [PL 2007, c. 674, §1 (NEW); PL 2007, c. 674, §2 (AFF).]
36 M.R.S. § 713-B — ME Code / Title 36 / Part 2 / Chapter 105 / Section 713-B
36 §713-B. Penalties assessed as supplemental assessments
Status: in_force

Penalties imposed under section 581 , 1112‑C or 1138 may be assessed as supplemental assessments pursuant to section 713 regardless of the number of years applicable in determining the penalty. [PL 2021, c. 630, Pt. C, §10 (AMD).]
36 M.R.S. § 4075 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4075
36 §4075. Amount of tax determined
Status: in_force

The State Tax Assessor shall determine the amount of tax due and payable upon any estate or part of that estate. If, after determination and certification of the full amount of the tax upon an estate or any interest in or part of an estate, the estate receives or becomes entitled to property in addition to that shown in the estate tax return filed with the assessor or the United States Internal Revenue Service changes any item increasing the estate's liability shown in the Maine estate tax return filed with the assessor, the personal representative shall within 180 days of any receipt, entitlement or change file an amended Maine estate tax return. The assessor shall determine the amount of additional tax and shall certify the amount due, including interest and penalties, to the person by whom the tax is payable. [PL 2011, c. 1, Pt. CC, §2 (AMD); PL 2011, c. 1, Pt. CC, §5 (AFF).]
36 M.R.S. § 6602 — ME Code / Title 36 / Part 9 / Chapter 914-C / Section 6602
36 §6602. Administration
Status: in_force

The State Tax Assessor shall administer the initiatives. The short-term initiative applies to tax liabilities that are assessed as of December 31, 2009 and interest and penalties subsequently assessed on such tax liabilities. The 5-year initiative applies to tax liabilities that were assessed as of June 30, 2005 and interest and penalties subsequently assessed on such tax liabilities. A taxpayer may participate in the initiatives without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiatives is conditioned upon the taxpayer's agreement to forgo or withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the initiatives and not to claim a refund of money paid under the initiatives. These initiatives are available to a taxpayer if the taxpayer: [PL 2009, c. 571, Pt. HH, §1 (NEW).]

1. Application. Properly completes and files a 2010 tax initiatives application as described in section 6605 and as required by the assessor; [PL 2009, c. 571, Pt. HH, §1 (NEW).]

2. Tax, interest and penalty paid. Pays all tax, interest and penalty for the respective initiative as described in section 6606 by the end of the initiatives period under section 6604 ; [PL 2009, c. 571, Pt. HH, §1 (NEW).]

3. No criminal action pending. Is not currently charged with, and has not been accepted by the Attorney General for criminal prosecution arising from, a violation of the state tax law as provided in this Title or Title 17‑A or is not applying for relief on a debt that is the result of a criminal conviction; and [PL 2009, c. 571, Pt. HH, §1 (NEW).]

4. No collection by warrant or civil action. Is not applying for relief with respect to a tax liability for which the State has secured a warrant or civil judgment in its favor in Superior Court. [PL 2009, c. 571, Pt. HH, §1 (NEW).]
36 M.R.S. § 4401 — ME Code / Title 36 / Part 7 / Chapter 704 / Section 4401
36 §4401. Definitions
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1985, c. 783, §16 (NEW).]

1. Business. "Business" means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products in this State. [PL 1985, c. 783, §16 (NEW).]

1-A. Delivery sale. "Delivery sale" means a sale of tobacco products, other than premium cigars, to a consumer in this State when: A. The purchaser submits the order for the sale by means of telephonic or other electronic method of voice transmission, the United States mail, the Internet or a delivery service; or [PL 2023, c. 441, Pt. E, §1 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. The tobacco products are delivered by use of a delivery service. [PL 2011, c. 285, §11 (NEW).] [PL 2023, c. 441, Pt. E, §1 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

1-B. Consumer. "Consumer" means an individual who purchases, receives or possesses tobacco products for personal consumption and not for resale. [PL 2023, c. 441, Pt. E, §2 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

1-C. Cost price. "Cost price" means: A. In the case of a manufacturer, the price set for tobacco products or, if a price has not been set, the wholesale value of those products; [PL 2023, c. 441, Pt. E, §3 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. In the case of a distributor or consumer, the price at which the distributor or consumer purchases tobacco products before the allowance of any discount, trade allowance, rebate or other reduction; or [PL 2023, c. 441, Pt. E, §3 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] C. In the case of a remote retail seller: (1) The actual price paid for an item identified using a stock keeping unit that identifies the item using a unique code or identifier; or (2) If the actual price paid for an item is not available, the average of the actual price paid for the item over the 12 calendar months before January 1st of the year in which the remote sale occurs. [PL 2023, c. 441, Pt. E, §3 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] [PL 2023, c. 441, Pt. E, §3 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

2. Distributor. "Distributor" means: A. A person engaged in the business of producing or manufacturing tobacco products in this State for sale in this State; [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. A person engaged in the business of selling tobacco products in this State who brings, or causes to be brought, into this State tobacco products for sale to a retailer; [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] C. A person with a place of business in this State engaged in the business of selling tobacco products in this State who brings, or causes to be brought, into this State tobacco products for sale to a person other than a retailer; [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] D. A person engaged in the business of selling tobacco products who ships or transports tobacco products to retailers for sale in this State; [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] E. A retailer who imports, receives or acquires, from a person other than a licensed distributor, tobacco products for sale within the State; or [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] F. A person who makes delivery sales. [PL 2023, c. 441, Pt. E, §4 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] A distributor may be located within or without the State. [PL 2023, c. 441, Pt. E, §4 (RPR); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

2-A. (TEXT EFFECTIVE UNTIL 1/05/26) Electronic smoking device. "Electronic smoking device" means a device used to deliver nicotine or any other substance intended for human consumption that may be used by a person to simulate smoking through inhalation of vapor or aerosol from the device, including, without limitation, a device manufactured, distributed, marketed or sold as an electronic cigarette, electronic cigar, electronic pipe, electronic hookah or so‑called vape pen. [PL 2019, c. 530, Pt. A, §1 (NEW); PL 2019, c. 530, Pt. A, §7 (AFF).]

2-A. (TEXT EFFECTIVE 1/05/26) Electronic smoking device. "Electronic smoking device" means a device used to deliver nicotine or any other substance intended for human consumption that may be used by a person through inhalation of vapor or aerosol from the device, including, without limitation, a device manufactured, distributed, marketed or sold as an electronic cigarette, electronic cigar, electronic pipe, electronic hookah or so‑called vape pen. [PL 2025, c. 367, §18 (AMD); PL 2025, c. 367, §20 (AFF).]

2-B. Hookah. "Hookah" means a device used for smoking tobacco that consists of a tube connected to a container where the smoke is cooled by passing through water. [PL 2019, c. 530, Pt. A, §1 (NEW); PL 2019, c. 530, Pt. A, §7 (AFF).]

3. Manufacturer. "Manufacturer" means a person who manufactures and sells tobacco products. [PL 1985, c. 783, §16 (NEW).]

4. (TEXT EFFECTIVE UNTIL 1/05/26) Place of business. "Place of business" means any place where tobacco products are sold or where tobacco products are manufactured, stored, or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train or vending machines. [PL 1985, c. 783, §16 (NEW).]

4. (TEXT EFFECTIVE 1/05/26) Place of business. "Place of business" means any place where tobacco products are sold or where tobacco products are manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane or train. [PL 2025, c. 367, §19 (AMD); PL 2025, c. 367, §20 (AFF).]

4-A. Premium cigar. "Premium cigar" has the same meaning as in Title 22, section 1551, subsection 5 . [PL 2023, c. 441, Pt. E, §5 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

4-B. Remote retail sale. "Remote retail sale" means any sale into this State of premium cigars to a consumer when: A. The consumer submits the order for the sale by means of a telephone or other method of voice transmission, United States mail or the Internet or other online service or the remote retail seller is otherwise not in the physical presence of the buyer when the request for purchase or order is made; or [PL 2023, c. 441, Pt. E, §6 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. The premium cigars are delivered to the buyer by common carrier, private delivery service or other method of remote delivery or the remote retail seller is not in the physical presence of the buyer when the buyer obtains possession of the cigars. [PL 2023, c. 441, Pt. E, §6 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] [PL 2023, c. 441, Pt. E, §6 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

4-C. Remote retail seller. "Remote retail seller" means a person who makes a remote retail sale when: A. The person's gross sales from sales of tangible personal property or taxable services, as those terms are defined in Part 3 , into this State in the previous calendar year or current calendar year exceeds $100,000; or [PL 2023, c. 441, Pt. E, §7 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. The person made sales of tangible personal property or taxable services, as those terms are defined in Part 3 , for delivery into this State in at least 200 separate transactions in the previous calendar year or current calendar year. [PL 2023, c. 441, Pt. E, §7 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] [PL 2023, c. 441, Pt. E, §7 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

5. Retailer. "Retailer" means any person engaged in the business of selling tobacco products to ultimate consumers. [PL 1985, c. 783, §16 (NEW).]

6. Retail outlet. [PL 2023, c. 441, Pt. E, §8 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

7. Sale. "Sale" means any transfer, exchange, barter or gift in any manner or by any means whatsoever, for a consideration. "Sale" includes a gift for advertising by a person engaged in the business of selling tobacco products. [PL 2005, c. 627, §2 (AMD).]

7-A. Smoking. "Smoking" includes carrying or having in one's possession a lighted or heated cigarette, cigar or pipe or a lighted or heated tobacco or plant product intended for human consumption through inhalation whether natural or synthetic in any manner or in any form. "Smoking" includes the use of an electronic smoking device. [PL 2019, c. 530, Pt. A, §1 (NEW); PL 2019, c. 530, Pt. A, §7 (AFF).]

8. Subjobber. [PL 2005, c. 627, §3 (RP).]

9. Tobacco products. "Tobacco products" means any products that are made from or derived from tobacco, or that contain nicotine, whether natural or artificial, including, but not limited to, cigars, including premium cigars; cheroots; stogies; electronic smoking devices and liquids used in electronic smoking devices whether or not they contain nicotine; periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco; snuff; snuff flour; snus; cavendish; plug and twist tobacco; finecut and other chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco; and other kinds and forms of tobacco, prepared in such manner as to be intended for human consumption or as is likely to be consumed, whether smoked, heated, chewed, absorbed, dissolved, inhaled or ingested by any other means. A. [PL 2023, c. 441, Pt. E, §9 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. [PL 2023, c. 441, Pt. E, §9 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] C. [PL 2023, c. 441, Pt. E, §9 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] D. [PL 2023, c. 441, Pt. E, §9 (RP); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] [PL 2023, c. 613, Pt. B, §5 (AMD).]

10. Unclassified importer. [PL 2005, c. 627, §5 (RP).]

11. Wholesale sales price. "Wholesale sales price" means the price for which a manufacturer sells tobacco products to a distributor, exclusive of any discount or other reduction. [PL 2005, c. 627, §6 (AMD).]
36 M.R.S. § 2894 — ME Code / Title 36 / Part 4 / Chapter 377 / Section 2894
36 §2894. Hospital assessment
Status: in_force

For state fiscal year 2010-11, an assessment is imposed against each hospital in the State. The assessment is equal to 0.12% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008. [PL 2009, c. 571, Pt. VV, §3 (NEW).]
36 M.R.S. § 571 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 571
36 §571. Title
Status: in_force

This subchapter may be cited as the "Maine Tree Growth Tax Law." [PL 1971, c. 616, §8 (NEW).]
36 M.R.S. § 471-A — ME Code / Title 36 / Part 2 / Chapter 104 / Section 471-A
36 §471-A. Board of assessment review
Status: in_force

The legislative body of a primary assessing area consisting of only one municipality may establish a primary assessing area board of assessment review. The executive committee of a primary assessing area consisting of more than one municipality may establish a primary assessing area board of assessment review. The primary assessing area board of assessment review has the powers and duties of a municipal board of assessment review, including those provided under section 844‑N . [PL 1995, c. 262, §3 (NEW).]
36 M.R.S. § 4404-C — ME Code / Title 36 / Part 7 / Chapter 704 / Section 4404-C
36 §4404-C. Seizure and forfeiture of contraband tobacco products
Status: in_force

1. Generally. Except as provided in subsection 2 , any tobacco products for which the tax imposed by this chapter has not been paid or tobacco products described in section 4404‑B, subsection 1 that are found in this State are contraband goods subject to seizure by and forfeiture to the State. A law enforcement officer, including a contract officer pursuant to Title 22, section 1556‑A , and a duly authorized agent of the State Tax Assessor may seize contraband tobacco products under the process described in subsection 3 . [PL 2005, c. 627, §11 (NEW).]

2. Exceptions. The following tobacco products are not subject to seizure: A. Tobacco products in the possession of a licensed distributor, remote retail seller or manufacturer for which the tax imposed by this chapter has not been paid; [PL 2023, c. 441, Pt. E, §25 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] B. Tobacco products for which the tax imposed by this chapter has not been paid that are in the course of transit from without the State and are: (1) Consigned to a licensed distributor or remote retail seller; or (2) In transit by common carrier or contract carrier; and [PL 2023, c. 441, Pt. E, §25 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] C. Tobacco products in a quantity of no more than 125 cigars or one pound of other tobacco product in the possession of an individual who is not a licensed distributor or remote retail seller for which the tax imposed by this chapter has not been paid. [PL 2023, c. 441, Pt. E, §25 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).] Notwithstanding paragraphs A , B and C , tobacco products described in section 4404‑B, subsection 1 are subject to seizure under the process described in subsection 3 unless the distributor or remote retail seller can prove the tobacco products are to be exported out of the country. [PL 2023, c. 441, Pt. E, §25 (AMD); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

3. Procedure for seizure. Contraband tobacco products may be seized by a law enforcement officer or duly authorized agent of the assessor who has probable cause to believe that the tobacco products are untaxed or are tobacco products described in section 4404‑B, subsection 1 under the following circumstances: A. When the tobacco products are discovered in a place where the law enforcement officer or agent has the lawful right to be in the performance of official duties; or [PL 2005, c. 627, §11 (NEW).] B. When the seizure is incident to a search under a valid search warrant or an inspection under a valid administrative inspection warrant. [PL 2005, c. 627, §11 (NEW).] [PL 2005, c. 627, §11 (NEW).]

4. Procedure for forfeiture. A petition for forfeiture must be filed as provided in this subsection. A. A district attorney or an assistant district attorney, or the Attorney General or an assistant attorney general, may petition the District Court in the name of the State in the nature of a proceeding in rem to order the forfeiture of contraband tobacco products. [PL 2005, c. 627, §11 (NEW).] B. There may be no discovery other than under the Maine Rules of Civil Procedure, Rule 36 except by order of the court upon a showing of substantial need. An order permitting discovery must set forth in detail the areas in which substantial need has been shown and the extent to which discovery may take place. [PL 2005, c. 627, §11 (NEW).] C. A petition for forfeiture filed pursuant to this section must be accepted by the District Court without the assessment or payment of civil entry or filing fees otherwise provided for by rule of court. [PL 2005, c. 627, §11 (NEW).] [PL 2005, c. 627, §11 (NEW).]

5. Jurisdiction and venue. Tobacco products subject to forfeiture under this section must be declared forfeited by the District Court having jurisdiction over the tobacco products. Venue is in the location where the contraband tobacco products are seized or in Kennebec County. [PL 2005, c. 627, §11 (NEW).]

6. Type of action; burden of proof. A proceeding instituted pursuant to this section is an in rem civil action. The State has the burden of proving all material facts by a preponderance of the evidence. The owner of the tobacco products or other person claiming the tobacco products has the burden of proving by a preponderance of the evidence one of the exceptions set forth in subsection 2 . [PL 2005, c. 627, §11 (NEW).]

7. Hearings; disposition; deposit of funds. At a hearing other than a default proceeding, the court shall hear evidence, make findings of fact, enter conclusions of law and file a final order to which the parties have the right of appeal. When tobacco products are ordered forfeited, the final order must provide for the disposition of the tobacco products by the assessor by public auction or by the Chief Procurement Officer. Proceeds must be deposited in the General Fund. Tobacco products described in section 4404‑B, subsection 1 must be destroyed by the assessor in a manner that prevents their reintroduction into the marketplace. [PL 2023, c. 516, Pt. B, §55 (AMD).]

8. Default proceedings. Default proceedings must be held in the same manner as default proceedings in other civil actions, except that service of motions and affidavits related to the default proceedings need not be served upon any person who has not answered or otherwise defended in the action under this section. [PL 2005, c. 627, §11 (NEW).]
36 M.R.S. § 2728 — ME Code / Title 36 / Part 4 / Chapter 367 / Section 2728
36 §2728. Report on ownership of commercial forest land by size of ownership
Status: in_force

On or before September 1st of each year, the State Tax Assessor shall provide the Director of the Bureau of Forestry within the Department of Agriculture, Conservation and Forestry with information on the number of landowners filing tax returns in accordance with this chapter, including a breakdown of the number of landowners by acreage categories. The State Tax Assessor shall consult with the Director of the Bureau of Forestry in determining the acreage categories and shall provide the information in a consistent format to facilitate comparison from year to year. [PL 2001, c. 564, §6 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
36 M.R.S. § 4901 — ME Code / Title 36 / Part 7 / Chapter 721 / Section 4901
36 §4901. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2005, c. 396, §8 (NEW).]

1. Basic price. "Basic price" means the minimum Class I price of milk established pursuant to Title 7, chapter 603 including that part of the Class I price that exceeds the applicable Class I price established pursuant to the northeast marketing area milk marketing order, but does not include that part of the Class I price established by the Maine Milk Commission to reflect the cost factors provided in Title 7, section 2954, subsection 2 or the increased costs of production pursuant to Title 7, section 2954, subsection 2, paragraph A . [PL 2005, c. 396, §8 (NEW).]

2. Fee period. "Fee period" means the period beginning on the Sunday closest to the first day of the month and continuing through the Saturday prior to the Sunday closest to the first day of the subsequent month. [PL 2005, c. 396, §8 (NEW).]

3. Handler. "Handler," with respect to a particular container of packaged milk, means the wholesale handler or, if none, the producer-handler or the retail handler. If more than one wholesale handler handles a particular container of packaged milk in this State, "handler" means the wholesale handler that first handles a particular container of packaged milk. [PL 2011, c. 125, §1 (AMD).]

4. Milk. "Milk" has the same meaning as in Title 7, section 2951, subsection 6 . [PL 2005, c. 396, §8 (NEW).]

5. Packaged milk. "Packaged milk" means milk that has been processed and placed in containers for ultimate sale to consumers. [PL 2005, c. 396, §8 (NEW).]

6. Person. [PL 2009, c. 434, §61 (RP).]

7. Producer-handler. "Producer-handler" means a person who produces milk and packages that milk or part of that milk for retail sale either by that person or by another retail handler. [PL 2005, c. 396, §8 (NEW).]

8. Retail handler. "Retail handler" means a person who handles packaged milk in this State that is next sold in this State subject to the minimum retail prices established pursuant to Title 7, chapter 603 . [PL 2005, c. 396, §8 (NEW).]

9. Wholesale handler. "Wholesale handler" means a person who handles packaged milk in this State that is next sold in this State subject to the minimum wholesale prices paid to dealers established pursuant to Title 7, chapter 603 . [PL 2005, c. 396, §8 (NEW).]
36 M.R.S. § 2726 — ME Code / Title 36 / Part 4 / Chapter 367 / Section 2726
36 §2726. Administration
Status: in_force

1. Returns. The State Tax Assessor shall prescribe and make available the required tax return. All owners of more than 500 acres of forested land, whether or not that land is commercial forest land, shall complete and file tax returns with the State Tax Assessor no later than February 1st. Taxpayer identification numbers included on the return required by this subsection are confidential and are not a public record for purposes of Title 1, chapter 13 . [PL 2021, c. 253, Pt. C, §3 (AMD).]

2. Date of ownership. The ownership and use of forested land for purposes of this chapter shall be determined as of April 1st preceding the date that the tax return is due. [PL 1985, c. 514, §2 (NEW).]

3. Notice. The State Tax Assessor shall notify all landowners subject to this tax of the tax assessed against them no later than 30 days before the date that the tax is due. Failure to notify a landowner shall not relieve the obligation to pay the tax when due. [PL 1985, c. 514, §2 (NEW).]

4. Supplemental assessments. Supplemental assessments may be made in accordance with section 141, subsection 1 , except that the following limitations apply: A. If a landowner who has failed to file a return under this chapter signs and files with the assessor an affidavit stating that the landowner did not know of the requirement to file a return under this chapter, a supplemental assessment may be made only for the 3 preceding years. Interest and penalties must be waived or abated if the tax is paid within 30 days after receipt of notice of the supplemental assessment as provided in a manner prescribed in section 111, subsection 2 ; and [PL 2011, c. 462, §1 (NEW); PL 2011, c. 462, §2 (AFF).] B. If a landowner knew of the requirement to file a return under this chapter or if the assessor determines that the affidavit under paragraph A was falsely filed, the supplemental assessment may be made for the 6 preceding years plus interest and penalties. [PL 2011, c. 462, §1 (NEW); PL 2011, c. 462, §2 (AFF).] [PL 2011, c. 462, §1 (AMD); PL 2011, c. 462, §2 (AFF).]

5. Interest and penalties. Taxes remaining unpaid after the due date are subject to interest and penalty as provided in chapter 7 . [PL 1985, c. 514, §2 (NEW).]

6. Enforcement. The tax imposed by this chapter may be enforced by the enforcement and collection procedures provided in chapter 7 . [PL 1995, c. 281, §21 (AMD).]
36 M.R.S. § 5228 — ME Code / Title 36 / Part 8 / Chapter 823 / Section 5228
36 §5228. Estimated tax
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Allowable credits" means the total amount of any payments with regard to a taxpayer which have been or will be paid to the Bureau of Revenue Services prior to the date the payment against which they are to be used as a credit is due and which are available to offset any estimated tax liability. [PL 1985, c. 691, §§35, 48 (NEW); PL 1997, c. 526, §14 (AMD).] B. "Estimated tax" means the total amount of tax that a person estimates will be due for a taxable year under this Part, exclusive of a withholder's liability for taxes withheld, less any allowable credits for that taxable year. [PL 2007, c. 438, §105 (AMD).] B-1. "Farmer or person who fishes commercially" means an individual who meets the criteria of Section 6654(i)(2) of the Code. [PL 2023, c. 360, Pt. B, §15 (NEW).] C. "Period of underpayment" is the period of time from the date the installment is due until the underpayment is satisfied or until the tax return to which the estimate installment applies is due, whichever is less. [PL 1985, c. 691, §§35, 48 (NEW).] D. "Unusual event" means, with respect to that portion of the tax year applicable to the required installment, receipt by an individual taxpayer of taxable income that is not subject to withholding of Maine income tax when the amount exceeds the taxable income not subject to withholding of Maine income tax received by the taxpayer during the same period of the previous tax year by at least $500,000. [PL 2009, c. 1, Pt. I, §1 (NEW); PL 2009, c. 1, Pt. I, §6 (AFF).] [PL 2023, c. 360, Pt. B, §15 (AMD).]

2. Requirement to pay estimated tax. Every person subject to taxation under this Part shall make payment of estimated tax as required by this Part. The requirement to make estimated tax payments is waived if: A. [PL 1985, c. 691, §§35, 48 (RP).] B. [PL 1985, c. 691, §§35, 48 (RP).] C. The person's tax liability pursuant to this Part, exclusive of a withholder's liability for taxes withheld, reduced by allowable credits for the taxable year, is less than $1,000 for the taxable year; or [PL 2009, c. 1, Pt. I, §2 (NEW); PL 2009, c. 1, Pt. I, §6 (AFF).] D. The person had less than $1,000 tax liability under this Part for the preceding taxable year. This paragraph does not apply with respect to an unusual event. [PL 2009, c. 1, Pt. I, §2 (NEW); PL 2009, c. 1, Pt. I, §6 (AFF).] [PL 2009, c. 1, Pt. I, §2 (RPR); PL 2009, c. 1, Pt. I, §6 (AFF).]

3. Amount of estimated tax to be paid. Every person required to make payment of estimated tax is liable for an estimated tax that is no less than the smaller of the amounts determined pursuant to paragraphs A and B , except that large corporations as defined in the Code, Section 6655(g), are subject only to paragraph B , except as provided in subsection 5, paragraph C and individual taxpayers encountering an unusual event are subject only to paragraph B with respect to the unusual event, except as provided in subsection 5, paragraph D : A. An amount equal to the person's tax liability under this Part for the preceding taxable year, if that preceding year was a taxable year of 12 months; or [PL 2007, c. 438, §107 (AMD).] B. An amount equal to 90% of the person's tax liability under this Part for the current taxable year except that, for farmers and persons who fish commercially, this amount is equal to 66 2/3% of the person's tax liability under this Part for the current taxable year. [PL 2009, c. 496, §25 (AMD).] [PL 2009, c. 496, §25 (AMD).]

4. Due dates for estimated tax installments. For individuals, trusts and estates, an installment payment is due the 15th day of the 4th, 6th, 9th and 13th month following the beginning of the individual's, trust's or estate's taxable year, except that in the case of farmers and persons who fish commercially, a single installment payment is due on the 15th day of the 13th month following the beginning of the individual's, trust's or estate's taxable year. For corporations and financial institutions, an installment payment is due on the 15th day of the 4th, 6th, 9th and 12th month following the beginning of the corporation's or financial institution's taxable year. [PL 2023, c. 360, Pt. B, §16 (AMD).]

5. Amount of installment. The amount of estimated tax to be paid in a taxable year by a taxpayer is to be paid in installments by the dates established in this Part. The amount of the estimated tax is to be paid in 4 equal installments unless: A. The taxpayer establishes by adequate record the actual distribution of tax liability and allowable credits, or both. In this case, the amount of the installment payments should be adjusted accordingly and be determined in accordance with the portion of the taxpayer's estimated tax liability applicable to that portion of the taxpayer's taxable year completed by the close of the month preceding the installment's due date less estimated tax payments already made for the taxable year; [PL 1991, c. 9, Pt. DD, §2 (AMD); PL 1991, c. 9, Pt. DD, §4 (AFF).] B. The taxpayer is a farmer or a person who fishes commercially in which case a single installment is required; or [PL 2023, c. 360, Pt. B, §17 (AMD).] C. If the taxpayer is a large corporation as defined in the Code, Section 6655(g), then the corporation may elect to determine its first required installment for any taxable year pursuant to subsection 3, paragraph A . If the corporation so elects, its 2nd required installment for the taxable year must equal the total amount of estimated tax for the first 2 installments for the taxable year pursuant to subsection 3, paragraph B , less the amount of the first installment for the taxable year allowed pursuant to subsection 3, paragraph A . [PL 1999, c. 414, §51 (AMD).] D. The taxpayer encounters an unusual event. For purposes of the installment due with respect to that portion of the tax year during which an unusual event occurs, the taxpayer shall make an estimated tax payment pursuant to subsection 3, paragraph B equal to the amount of estimated tax with respect to the taxable income that results in the unusual event, plus the amount of estimated tax required by this section to be paid with respect to the installment on taxable income exclusive of that resulting in the unusual event. [PL 2009, c. 1, Pt. I, §4 (NEW); PL 2009, c. 1, Pt. I, §6 (AFF).] A penalty shall accrue automatically on underpayments of the required installment amount for the period of underpayment at the rate provided pursuant to section 186 . For cause, the State Tax Assessor may waive or abate all or any part of the penalty. [PL 2023, c. 360, Pt. B, §17 (AMD).]

6. Joint estimated tax payment. If they are eligible to do so for federal tax purposes, spouses may jointly estimate tax as if they were one taxpayer, in which case the liability with respect to the estimated tax is joint and several. If joint estimate payment is made, but the spouses elect to determine their taxes under this chapter separately, the estimated tax for the year may be treated as the estimated tax of either spouse, or may be divided between them, as they may elect. [PL 2021, c. 253, Pt. A, §9 (AMD).]

7. Short taxable year. Payment of taxes for a short taxable year must be made as provided in this subsection. For payment dates falling within the short taxable year, payment must be made as provided in subsection 4 . A. For an individual, a trust or an estate with a taxable year of less than 12 months, the estimated tax must be paid in full by the 15th day of the month following the end of the taxable year. [PL 2001, c. 583, §18 (AMD).] B. For a corporation or financial institution with a taxable year of less than 12 months, the estimated tax must be paid in full by the 15th day of the last month of the taxable year. [PL 2001, c. 583, §18 (AMD).] [PL 2023, c. 523, Pt. B, §5 (AMD).]

8. Installments paid in advance. At the taxpayer's election, any installment of estimated tax may be paid prior to the date prescribed for its payment. [PL 1985, c. 691, §§35, 48 (NEW).]

9. Underpayment of 4th installment. If, on or before the last day of the first month of the following taxable year, an individual, trust or estate files a return and pays in full the tax liability for the taxable year of the return, a penalty may not be imposed with respect to any underpayment of the 4th required installment for that year. [PL 2025, c. 113, Pt. C, §12 (AMD).]

10. Farmer or person who fishes commercially; underpayment. If an individual is a farmer or a person who fishes commercially for any taxable year, then a penalty may not be imposed with respect to any underpayment of the required installment of estimated tax, if on or before the first day of the 3rd month following the close of the individual's taxable year, that individual files a return for the taxable year and pays in full the tax liability for the taxable year of the return. [PL 2023, c. 360, Pt. B, §18 (AMD).]

11. Unusual event; waiver of penalty; extension to pay. With respect to an estimated tax payment related to an unusual event, the assessor shall waive the penalty under subsection 5 or grant a reasonable extension of time, not to extend past the original due date for the filing of the return for the tax year, to pay the estimated tax required under subsection 5, paragraph D if: A. The taxpayer is an owner in a pass-through entity; [PL 2009, c. 1, Pt. I, §5 (NEW); PL 2009, c. 1, Pt. I, §6 (AFF).] B. The taxpayer had no control over the distribution of the unusual event amount; [PL 2009, c. 1, Pt. I, §5 (NEW); PL 2009, c. 1, Pt. I, §6 (AFF).] C. The taxpayer did not actually or constructively receive payment of the unusual event amount; and [PL 2009, c. 1, Pt. I, §5 (NEW); PL 2009, c. 1, Pt. I, §6 (AFF).] D. The taxpayer pays the estimated tax related to the unusual event amount by the installment payment due date following the installment period during which the taxpayer actually or constructively receives payment of the unusual event amount. [PL 2009, c. 1, Pt. I, §5 (NEW); PL 2009, c. 1, Pt. I, §6 (AFF).] [PL 2009, c. 1, Pt. I, §5 (NEW); PL 2009, c. 1, Pt. I, §6 (AFF).]
36 M.R.S. § 6661 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6661
36 §6661. Certain leased property
Status: in_force

A lessor of eligible property shall pay over to the lessee of that property reimbursement of property taxes received by the lessor under this chapter with respect to that property to the extent that the lessor has been reimbursed for those taxes by the lessee. [PL 2001, c. 392, §1 (NEW); PL 2001, c. 392, §3 (AFF).] Revisor's Note: §6661. Program name (As enacted by PL 2001, c. 396, §49 is REALLOCATED TO TITLE 36, SECTION 6663)
36 M.R.S. § 1501 — ME Code / Title 36 / Part 2 / Chapter 112 / Section 1501
36 §1501. Purpose
Status: repealed

The purpose of this chapter is to levy an excise tax upon the owner of any watercraft, not otherwise exempt, for the privilege of operating a watercraft upon the waters of this State. [PL 1983, c. 92, Pt. B, §9 (NEW).]

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. § 178 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 178
36 §178. Priority of tax
Status: in_force

Whenever the estate of a deceased person liable for any tax is insufficient to pay all the debts owed by the decedent or whenever the estate and effects of an absconding, concealed or absent person liable for any tax are levied upon by process of law, the tax, together with interest attaching thereto, must be first settled. This section may not be construed to give the State a preference over any recorded lien that attached prior to the date when the tax became due. [PL 2005, c. 218, §7 (NEW).]
36 M.R.S. § 3985 — ME Code / Title 36 / Part 6 / Chapter 571 / Section 3985
36 §3985. Effective date
Status: in_force

This chapter shall apply to estates of decedents dying before or after August 6, 1949.
36 M.R.S. § 4117 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4117
36 §4117. Persons liable
Status: in_force

Personal representatives, trustees, grantees or donees under nonexempt conveyances or nonexempt gifts made during the life of the grantor or donor and persons to whom beneficial interests accrue by survivorship are liable for the taxes imposed by this chapter with interest, as provided, until the taxes are paid. For purposes of this section, "nonexempt conveyances" and "nonexempt gifts" mean any transfer to a person that is includable in the federal gross estate of the decedent and with respect to which no deduction is allowed in computing the federal estate tax liability. [PL 2011, c. 380, Pt. M, §9 (NEW).]

If the tax or any part of the tax is paid or collected out of that part of the estate passing to or in possession of any person other than the personal representative in that capacity, that person is entitled to a reimbursement out of any part of the estate still undistributed or by a just and equitable contribution by the person whose interest in the estate of the decedent would have been reduced if the tax had been paid before the distribution of the estate or whose interest in the estate is subject to an equal or prior liability for the payment of tax, debts or other charges against the estate. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 1760-C — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1760-C
36 §1760-C. Exempt activities
Status: in_force

The tax exemptions provided by section 1760 to a person based upon its charitable, nonprofit or other public purposes apply only if the property or service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. The tax exemptions provided by section 1760 to a person based upon its charitable, nonprofit or other public purposes do not apply where title is held or taken by the person as security for any financing arrangement. Exemption certificates issued by the State Tax Assessor pursuant to section 1760 must identify the exempt activity and must state that the certificate may be used by the holder only when purchasing property or services intended to be used by the holder primarily in the exempt activity. If the holder of an exemption certificate furnishes that certificate to a person for use in purchasing tangible personal property or taxable services that are physically incorporated in, and become a permanent part of, real property that is not used by the holder of the certificate primarily in the exempt activity, the State Tax Assessor may assess the unpaid tax against the holder of the certificate as provided in section 141 . When an otherwise qualifying person is engaged in both exempt and nonexempt activities, an exemption certificate may be issued to the person only if the person has established to the satisfaction of the assessor that the applicant has adequate accounting controls to limit the use of the certificate to exempt purchases. [PL 2007, c. 437, §11 (AMD).]
36 M.R.S. § 704 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 704
36 §704. Delinquent assessors; violation
Status: in_force

Any assessor who refuses to assess a state, county or municipal tax as required by law, or who knowingly omits or fails to perform any duty imposed upon the assessor by law, commits a civil violation for which a fine not to exceed $100 may be adjudged. [PL 2025, c. 113, Pt. D, §21 (AMD).]
36 M.R.S. § 144 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 144
36 §144. Application for refund
Status: in_force

1. Generally. A taxpayer may request a credit or refund of any tax that is imposed by this Title or administered by the State Tax Assessor within 3 years from the date the return was filed or 3 years from the date the tax was paid, whichever period expires later. Every claim for refund must be submitted to the assessor in writing and must state the specific grounds upon which the claim is founded and the tax period for which the refund is claimed. A claim for refund is deemed to be a request for reconsideration of an assessment under section 151 . [PL 2013, c. 331, Pt. C, §3 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]

2. Exceptions. A. Subsection 1 does not apply in the case of sales and use taxes imposed by Part 3 , estate taxes imposed by chapter 575 or 577 , income taxes imposed by Part 8 and any other tax imposed by this Title for which a specific statutory refund provision exists. [PL 2021, c. 1, Pt. M, §11 (AMD).] B. For any claim by an individual for credit or a refund of any tax imposed under this Title, the assessor may toll the applicable statute of limitations for a period of up to 3 years on the grounds of mental incapacity of the claimant. The period may be tolled only if the mental incapacity existed at a time when the claim could have been timely filed. The limitations period resumes running when the mental incapacity no longer exists. For the purposes of this paragraph, the term "mental incapacity" means the overall inability to function in society that prevents an individual from protecting the individual's legal rights. [PL 1997, c. 668, §10 (NEW).] [PL 2021, c. 1, Pt. M, §11 (AMD).]
36 M.R.S. § 687 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 687
36 §687. Supplemental assessment
Status: in_force

If the assessor notifies the bureau under section 686 , or the bureau otherwise determines that a property improperly received an exemption under this subchapter for any of the 10 years immediately preceding the determination, the assessor shall supplementally assess the property for which the exemption was improperly received, plus costs and interest. The supplemental assessment must be assessed and collected pursuant to section 713‑B . The bureau shall deduct the value of the portion of the supplemental assessment that pertains to any funds previously reimbursed to the municipality under section 685 from the next reimbursement issued to the municipality. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
36 M.R.S. § 560 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 560
36 §560. Bank's real estate
Status: in_force

All real estate, including vaults and safe deposit plants, in the State owned by any bank incorporated by this State, or by any national bank or banking association, or by any corporation organized under the laws of this State for the purpose of doing a loan, trust or banking business and having a capital divided into shares shall be taxed in the place where that property is situated to said bank, banking association or corporation. This section does not apply to loan and building associations.
36 M.R.S. § 3215 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3215
36 §3215. Refund of taxes for certain common carriers
Status: in_force

A person engaged in furnishing common carrier passenger service is entitled to reimbursement of the tax paid on special fuel used by that person in locally encouraged vehicles. For purposes of calculating reimbursement due pursuant to this section, special fuel used in a person's locally encouraged vehicles is presumed to bear the same proportional relationship to special fuel used in all of the person's passenger vehicles that the person's commutation fare revenue derived from service provided by locally encouraged vehicles bears to the person's total passenger fare revenue. "Commutation fare revenue" means revenue attributable to fares of 60¢ or less and fares paid for commutation or season tickets for single trips of less than 30 miles or for commutation tickets for one month or less. "Total passenger fare revenue" means all revenue attributable to the claimant's passenger operations. "Locally encouraged vehicles" means buses upon which no excise tax is collected under section 1483, subsection 13 . [PL 2009, c. 598, §48 (AMD).]

Applications for refunds must be filed with the State Tax Assessor, on a form prescribed by the assessor, within 12 months from the date of purchase. A refund may not be issued under this section unless the claimant's commutation fare revenue derived during the period for which the refund is claimed is at least 60% of the claimant's total passenger fare revenue derived during that period. [PL 2007, c. 438, §85 (AMD).]
36 M.R.S. § 1140-B — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1140-B
36 §1140-B. Analysis and report
Status: in_force

1. Analysis. The State Tax Assessor, in consultation with municipal assessors, the Commissioner of Agriculture, Conservation and Forestry or the commissioner's designee, representatives of working waterfront organizations and other interested parties, shall collect and analyze the sales prices of all actual sales that occur in the State of waterfront land that is subject to restrictions on that land's use that are legally enforceable and prohibit or substantially restrict development that is not commercial fishing activity or commercial activity that is the functional equivalent of commercial fishing activity. [PL 2011, c. 655, Pt. II, §9 (AMD); PL 2011, c. 655, Pt. II, §11 (AFF); PL 2011, c. 657, Pt. W, §6 (REV).]

2. Report. [PL 2011, c. 644, §8 (RP).]

3. Report. By December 31st of each odd-numbered year, the State Tax Assessor shall submit a report to the joint standing committee of the Legislature having jurisdiction over taxation matters that identifies the total value of each sale of working waterfront land and the value of each sale that is reasonably related to the working waterfront land, that compares the sale price of the working waterfront land to the assessed value of the property and that categorizes the sales data by region, type of commercial use or commercial fishing use and any other relevant categories. The report may include any other data or analysis that the assessor finds relevant and any recommendations the assessor develops to assist municipal assessors in calculating the current use value of enrolled working waterfront land that is used for or supports commercial fishing activities. The report may also include recommendations to amend this subchapter for the purposes of improving or ensuring the accuracy of current use assessment of working waterfront land. [PL 2023, c. 671, §6 (NEW).]
36 M.R.S. § 5254 — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5254
36 §5254. Liability for withheld taxes
Status: in_force

Every person required to deduct and withhold tax under this Part is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the assessor, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of that person. No person may have any right of action against a person in respect to any money deducted and withheld and paid over to the assessor in compliance or in intended compliance with this Part. [PL 1987, c. 402, Pt. A, §191 (RPR); PL 1987, c. 402, Pt. B, §28 (RPR).]
36 M.R.S. § 709-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 709-A
36 §709-A. Primary assessing areas; assessment and commitment
Status: in_force

The municipal officers after receipt of the valuation lists from the primary assessing areas shall assess upon the estates in their municipality all municipal taxes and their due proportion of any state or county tax, make perfect lists of those estates and commit the same, when completed and signed by a majority of them, to the tax collector of their municipality, if any, otherwise to the sheriff of the county or the sheriff's deputy, with a warrant under their hands in the form prescribed by section 753 . [PL 2025, c. 113, Pt. D, §24 (AMD).]

The municipal officers may delegate the preparation of such lists to any municipal employee, appropriately designated in writing, or may contract with the primary assessing area for the preparation of such lists. [PL 1973, c. 620, §19 (NEW).]
36 M.R.S. § 5278 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5278
36 §5278. Limitations on credit or refund
Status: in_force

1. General. A claim for credit or refund of an overpayment of any tax imposed by this Part must be filed by the taxpayer within 3 years from the date the return was filed, whether or not the return was timely filed, or 3 years from the date the tax was paid, whichever period expires later. A credit or refund may not be allowed after the expiration of the period prescribed in this subsection unless a claim for credit or refund is filed by the taxpayer within that period. For purposes of this subsection, a return filed before the last day prescribed for the filing of a return is deemed to be filed on that last day, determined without regard to any extension of time granted the taxpayer. [PL 2019, c. 659, Pt. G, §3 (AMD); PL 2019, c. 659, Pt. G, §5 (AFF).]

2. Limit on amount of claim or refund. If the claim is filed by the taxpayer during the period prescribed in subsection 1 , the amount of the credit or refund may not exceed the portion of the tax that was paid within the 3 years immediately preceding the filing of the claim plus the period of any extension of time for filing the return. If a claim is not filed, any credit or refund allowed upon an audit of the taxpayer may not exceed the amount that would be allowable under this subsection if a claim had been filed by the taxpayer on the date the credit or refund is allowed. [PL 2011, c. 1, Pt. DD, §3 (AMD); PL 2011, c. 1, Pt. DD, §4 (AFF).]

3. Extension of time by agreement. If an agreement for an extension of the period for assessment of income taxes is made within the period prescribed in subsection 1 , the period for filing a claim for credit or refund or for allowing a credit or refund if a claim is not filed may not expire earlier than 6 months after the expiration of the period during which an assessment may be made pursuant to the agreement or any extension of the agreement. The amount of the credit or refund may not exceed the sum of the portion of the tax paid after the execution of the agreement and before the filing of the claim or the making of the credit or refund and the portion of the tax paid within the period that would be applicable under subsection 1 if a claim had been filed on the date the agreement was executed. [PL 2011, c. 1, Pt. DD, §3 (AMD); PL 2011, c. 1, Pt. DD, §4 (AFF).]

4. Notice of change or correction. If a taxpayer is required by section 5227‑A to file an amended Maine return, a claim for credit or refund of any resulting overpayment of the tax must be filed by the taxpayer within 3 years from the date the filing of the amended return was required. The claim for credit or refund is limited to issues included in the federal amendment or adjustment and the amount of the credit or refund may not exceed the amount of the reduction in tax attributable to the federal amendment or adjustment. This subsection does not affect the time within which or the amount for which a claim for credit or refund may be filed apart from this subsection. [PL 2011, c. 1, Pt. DD, §3 (AMD); PL 2011, c. 1, Pt. DD, §4 (AFF).]

5. Special rules. The following rules apply to claims for credit or refund pursuant to this section: A. If the claim for credit or refund relates to an overpayment of tax on account of the deductibility by the taxpayer of a debt as a debt that became worthless or a loss from worthlessness of a security or the effect that the deductibility of a debt or of a loss has on the application to the taxpayer of a carry-over, the claim may be made within 7 years from the date prescribed by law for filing the return for the year with respect to which the claim is made, determined without regard to any extension of time granted the taxpayer; and [PL 2019, c. 659, Pt. G, §4 (AMD); PL 2019, c. 659, Pt. G, §5 (AFF).] B. If the claim for credit or refund relates to an overpayment attributable to a net operating loss carry-back arising from a tax year beginning before January 1, 2002 or a credit carry-back, the claim may be made, under rules adopted by the assessor, within the period that ends with the 15th day of the 40th month following the end of the taxable year of the net operating loss or the unused credit that resulted in the carry-back or the period prescribed in subsection 3 in respect of that taxable year, whichever expires later. With respect to any portion of a credit carry-back from a taxable year that is attributable to a net operating loss carry-back or a capital loss carry-back from a subsequent taxable year, the period within which the claim may be made ends with the 15th day of the 40th month following the end of the subsequent taxable year or the period prescribed in subsection 3 in respect of that taxable year, whichever expires later. [PL 2005, c. 218, §57 (AMD); PL 2005, c. 218, §63 (AFF).] [PL 2019, c. 659, Pt. G, §4 (AMD); PL 2019, c. 659, Pt. G, §5 (AFF).]
36 M.R.S. § 5284-A — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5284-A
36 §5284-A. Companion animal sterilization voluntary checkoff
Status: in_force

1. Companion Animal Sterilization Fund. Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Companion Animal Sterilization Fund established in Title 7, section 3910‑B . A taxpayer who is not entitled to a refund under this Part may contribute to the Companion Animal Sterilization Fund by including with the taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contribution to Companion Animal Sterilization Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ." [PL 2003, c. 682, §5 (NEW).]

2. Contributions credited to Companion Animal Sterilization Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1 . Prior to the beginning of the next year, the assessor shall deduct the cost of administering the Companion Animal Sterilization Fund checkoff and report the remainder to the Treasurer of State, who shall credit the amount to the Companion Animal Sterilization Fund, which is established in Title 7, section 3910‑B . [PL 2011, c. 685, §5 (AMD).]

3. Effective date. This section applies to tax years beginning on and after January 1, 2004. [PL 2003, c. 682, §5 (NEW).]
36 M.R.S. § 708 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 708
36 §708. Assessors to value real estate and personal property
Status: in_force

The assessors and the chief assessor of a primary assessing area shall ascertain as nearly as may be the nature, amount and value as of the first day of each April of the real estate and personal property subject to be taxed, and shall estimate and record separately the land value, exclusive of buildings, of each parcel of real estate. [PL 1973, c. 620, §17 (AMD).]
36 M.R.S. § 5219-UU — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-UU
36 §5219-UU. Employer credit for family and medical leave
Status: in_force

For tax years beginning on or after January 1, 2018, a person is allowed a credit against the tax otherwise due under this Part in an amount equal to the federal employer credit for paid family and medical leave allowed to that person under the Code, Section 45S as a result of wages paid to employees based in the State during the taxable year. For purposes of this section, "employees based in the State" means employees that perform more than 50% of employee-related activities for the employer at a location in the State. [PL 2021, c. 253, Pt. A, §6 (AMD); PL 2021, c. 253, Pt. A, §10 (AFF).]

The credit allowed under this section may not reduce the tax otherwise due under this Part to less than zero. The credit may not be carried forward or carried back to any other tax year. [PL 2017, c. 474, Pt. H, §2 (NEW).]
36 M.R.S. § 457 — ME Code / Title 36 / Part 2 / Chapter 103 / Section 457
36 §457. State telecommunications excise tax
Status: in_force

1. Definitions. As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings. A. "Telecommunications business" means a person engaged in the activity of providing interactive 2-way communication services for compensation. [PL 1991, c. 9, Pt. EE (NEW).] B. "Qualified telecommunications equipment" means equipment used for the transmission of any interactive 2-way communications, including voice, image, data and information, via a medium such as wires, cables, microwaves, radio waves, light waves or any combination of those or similar media. "Qualified telecommunications equipment" includes equipment used to provide telegraph service. "Qualified telecommunications equipment" does not include equipment used solely to provide value-added nonvoice services in which computer processing applications are used to act on the form, content, code and protocol of the information to be transmitted, unless those services are provided under a tariff approved by the Public Utilities Commission. "Qualified telecommunications equipment" does not include single or multiline standard telephone instruments. Notwithstanding section 551 , "qualified telecommunications equipment" includes any interest of a telecommunications business in poles. [PL 2011, c. 430, §1 (AMD).] C. "Distribution facilities" means facilities used primarily to transport communications between fixed locations, including but not limited to cables, wires, wireless transmitters and utility poles. [PL 2011, c. 430, §1 (NEW).] [PL 2011, c. 430, §1 (AMD).]

2. Tax imposed. [PL 2011, c. 430, §1 (RP).]

2-A. Excise tax levied. An excise tax is levied on a telecommunications business at the rate provided in this subsection times the just value of the qualified telecommunications equipment for the privilege of operating within the State as follows: A. Just value of the qualified telecommunications equipment must be determined pursuant to section 701‑A as of the April 1st preceding the assessment; and [PL 2011, c. 430, §1 (NEW).] B. The rate of tax is 19.2 mills for assessments made in 2012. For assessments made in 2013 and subsequent years, the State Tax Assessor shall apply the tax rate of the municipality or unorganized territory in which the qualified telecommunications equipment is located to the just value of the equipment as adjusted by the municipality's or unorganized territory's certified assessment ratio. [PL 2011, c. 430, §1 (NEW).] [PL 2011, c. 430, §1 (NEW).]

3. Determination of just value. [PL 1991, c. 121, Pt. B, §2 (RP); PL 1991, c. 121, Pt. B, §18 (AFF).]

3-A. Returns to State Tax Assessor prior to July 1, 2012. Prior to July 1, 2012, each telecommunications business owning or leasing qualified telecommunications equipment that on the first day of April in any year is situated, whether permanently or temporarily, within this State shall, on or before the 20th day of April in that year, return to the State Tax Assessor a complete list of such equipment on a form to be furnished by the State Tax Assessor. [PL 2011, c. 430, §1 (AMD).]

3-B. Returns to State Tax Assessor beginning July 1, 2012. Beginning July 1, 2012, each telecommunications business owning or leasing qualified telecommunications equipment on April 1, 2012 and annually thereafter shall, on or before December 31, 2012 and annually thereafter, return to the State Tax Assessor a complete list of such equipment and each municipality or unorganized territory where any such equipment is situated on the first day of April on a form to be furnished by the State Tax Assessor. [PL 2011, c. 430, §1 (NEW).]

4. Assessment. The State Tax Assessor shall assess a tax on qualified telecommunications equipment owned or leased by a telecommunications business. Qualified telecommunications equipment owned or leased by a person that is not a telecommunications business must be assessed a tax by the municipal assessor in the municipality in which the equipment is located on April 1st of the taxable year. The date of assessment of qualified telecommunications equipment by municipalities must be consistent with property subject to property taxation by the municipalities. [PL 2011, c. 430, §1 (AMD).]

5. Assessment procedure. [PL 1991, c. 121, Pt. B, §2 (RP); PL 1991, c. 121, Pt. B, §18 (AFF).]

5-A. Procedure. [PL 1999, c. 731, Pt. W, §2 (RP); PL 1999, c. 731, Pt. W, §4 (AFF); PL 1999, c. 732, Pt. H, §1 (RP); PL 1999, c. 732, Pt. H, §3 (AFF).]

5-B. Procedure. The excise tax on qualified telecommunications equipment of a telecommunications business must be assessed and paid in accordance with this subsection. A. Prior to July 2012, the State Tax Assessor shall make the assessment by May 30th of each year. After July 1, 2012, the State Tax Assessor shall make the assessment by March 30, 2013 and by March 30th annually thereafter. [PL 2011, c. 430, §1 (AMD).] B. [PL 2007, c. 693, §12 (RP).] C. The tax assessment must be paid no later than the August 15th following the date of assessment. [PL 2007, c. 693, §12 (AMD).] D. [PL 2007, c. 693, §12 (RP).] [PL 2011, c. 430, §1 (AMD).]

6. Amount of assessment. [PL 1991, c. 121, Pt. B, §2 (RP); PL 1991, c. 121, Pt. B, §18 (AFF).]

7. Collection. Taxes assessed under this section by the State Tax Assessor must be enforced as generally provided by this Title. Taxes assessed under this section by municipal assessors must be enforced in the same way as locally assessed personal property taxes. [PL 2011, c. 430, §1 (AMD).]

8. Penalty. [PL 2007, c. 693, §12 (RP).]

9. Appeal. A taxpayer receiving an assessment under this section may appeal a decision of the State Tax Assessor in the manner set forth in section 151 . [PL 2011, c. 430, §1 (NEW).]
36 M.R.S. § 557-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 557-A
36 §557-A. Assessment; unknown owner
Status: in_force

In the case of real property for which no owner is known to the assessors for at least the preceding 20 tax years and for which the assessor has, with reasonable diligence, attempted to determine ownership, the following assessment procedure must be used. [PL 1993, c. 422, §3 (AMD).]

Property of an unknown owner is assessed as other property, except that the owner must be indicated as "unknown." Additionally, the assessing must be advertised once a week for 3 consecutive weeks in a newspaper of general circulation in the county in which the property is located. The notice must describe the real estate that is being assessed so that a reasonable person may know, with probable certainty, what premises are subject to tax, together with a statement that the property is assessed to an unknown owner as the result of the failure of a reasonable search to ascertain an owner of record. This newspaper publication is sufficient legal notice of that assessment. At the time of this publication, a copy of the same notice must be sent by certified mail, return receipt requested, to each abutting property owner. [PL 1993, c. 422, §3 (AMD).]

If the owner of property is still unknown, after use of this notice procedure for assessment purposes, the tax collector and treasurer shall use the same procedure for those notices required under sections 942 and 943 . [PL 1993, c. 422, §3 (AMD).]
36 M.R.S. § 6653 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6653
36 §6653. Taxpayer to obtain information
Status: in_force

Before filing a request for reimbursement with the State Tax Assessor pursuant to section 6654 , a taxpayer must notify the assessor or assessors for any taxing jurisdiction in which eligible property is subject to tax and for which the taxpayer intends to claim reimbursement that the taxpayer intends to file a reimbursement request. The notification must also include a list of the property that the taxpayer believes constitutes eligible property, the original cost of that property, the date that property was acquired and whether the property was acquired new or used. The taxpayer must submit to the assessor or assessors of each taxing jurisdiction at the same time a request that the assessor or assessors of the taxing jurisdiction provide to the taxpayer a statement identifying the assessed just value of eligible property for which reimbursement will be requested and the associated tax attributed to that property. If the taxpayer submits the request to the assessor or assessors 60 days or more before the commitment date for the property tax year at issue, the assessor or assessors of the taxing jurisdiction shall make the statement available to the taxpayer at the time the taxing jurisdiction first bills the taxpayer for property taxes for the property tax year at issue. If the taxpayer submits the request to the assessor or assessors less than 60 days before the commitment date or after the commitment date, the assessor or assessors shall make the statement available to the taxpayer within 60 days after the request is made. [PL 1995, c. 368, Pt. FFF, §2 (NEW).]
36 M.R.S. § 694 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 694
36 §694. Duty of assessor; reimbursement by State
Status: in_force

1. Examination and identification. The assessor shall examine each report pursuant to section 693 that is timely filed, determine whether the property identified in the report is entitled to an exemption under this subchapter and determine the just value of the property. [PL 2013, c. 544, §3 (AMD); PL 2013, c. 544, §7 (AFF).]

2. Entitlement to reimbursement by State; calculation. Reimbursement is calculated as follows. A. Notwithstanding section 661 , upon proof in a form satisfactory to the bureau, unless a municipality chooses reimbursement under paragraph B , a municipality that has accepted a valid exemption under this subchapter is entitled to recover from the State the applicable percentage of property tax revenue lost by reason of the exemption. Except as otherwise provided in this subsection, the applicable percentage is: (1) For property tax years beginning April 1, 2008, 100%; (2) For property tax years beginning April 1, 2009, 90%; (3) For property tax years beginning April 1, 2010, 80%; (4) For property tax years beginning April 1, 2011, 70%; (5) For property tax years beginning April 1, 2012, 60%; and (6) For property tax years beginning April 1, 2013 and for subsequent tax years, 50%. [PL 2005, c. 623, §1 (NEW).] B. In the case of a municipality that chooses reimbursement under this paragraph in which the personal property factor exceeds 5%, the applicable percentage for exempt business equipment is 50% plus an amount equal to 1/2 of the personal property factor. For purposes of this paragraph, "personal property factor" means the percentage derived from a fraction, the numerator of which is the value of taxable business personal property in the municipality plus the value of exempt eligible business equipment, and the denominator of which is the value of all taxable property in the municipality plus the value of exempt business equipment. For purposes of this paragraph, the value of exempt business equipment is the value that would have been assessed on that equipment if it were taxable. [PL 2023, c. 441, Pt. B, §3 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).] C. In the case of a municipality that has one or more tax increment financing districts authorized pursuant to Title 30‑A, chapter 206, subchapter 1 and effective under Title 30‑A, section 5226, subsection 3 prior to April 1, 2008 or authorized pursuant to Title 30‑A, former chapter 207 and effective under Title 30-A, former section 5253, subsection 1, paragraph F, prior to April 1, 2008, the applicable percentage with respect to TIF exempt business equipment is 50% plus a percentage amount equal to the percentage amount, if any, by which the municipal tax increment percentage for the tax increment financing district in which the TIF exempt business equipment is located exceeds 50%. This paragraph applies only when it will result in a greater percentage of reimbursement for the TIF exempt business equipment than would be provided under the greater of paragraph A or B and the reimbursement has been used to fund a development program pursuant to Title 30‑A, section 5224 . [PL 2021, c. 253, Pt. C, §2 (AMD).] [PL 2023, c. 441, Pt. B, §3 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]

3. Reimbursement to unorganized territory education and services. The bureau shall calculate the reimbursement to the Unorganized Territory Education and Services Fund for property tax revenue lost by reason of the exemption in the same manner as it does for municipalities and at the same percentages as are applicable to municipalities. [PL 2007, c. 627, §27 (AMD).]

4. Information provided to State; deviations in assessment ratio. [PL 2007, c. 627, §28 (RP).]

5. Payments by State. Reimbursements to municipalities must be made as described in this subsection. A municipality claiming reimbursement under this section shall submit a claim to the bureau by November 1st of the year in which the exemption applies or within 30 days of commitment of taxes, whichever occurs later. The bureau shall review the claims and determine the total amount to be paid. The bureau shall certify and the Treasurer of State shall pay by December 15th of the year in which the exemption applies the amount that the bureau determines for that tax year. Municipal claims that are timely filed after November 1st must be paid as soon as reasonably possible after the December 15th payment date. [PL 2005, c. 623, §1 (NEW).]
36 M.R.S. § 760 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 760
36 §760. Perfection of collections
Status: in_force

Municipal assessors, or municipal officers in the case of primary assessing areas, shall specify in the tax collector's warrant the date on or before which the tax collector must perfect collections. Such date may not be less than one year from the date of the commitment of taxes. In the event that a time is not specified in the tax collector's warrant, tax collectors shall perfect their collections within 2 years after the date of the commitment of taxes. [PL 2025, c. 113, Pt. D, §30 (AMD).]
36 M.R.S. § 199-D — ME Code / Title 36 / Part 1 / Chapter 10 / Section 199-D
36 §199-D. Report
Status: in_force

The committee shall notify the Legislature of the results of each review conducted under section 199‑C and may issue a report of its findings and recommendations. The committee may report to the Legislature any legislation necessary to implement recommendations resulting from the review conducted under section 199‑C . [PL 2001, c. 652, §7 (NEW).]
36 M.R.S. § 803 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 803
36 §803. Sheriff's duty in respect to warrant; alias warrant
Status: in_force

On each execution or warrant of distress issued in accordance with sections 891 and 895 and delivered to a sheriff or the sheriff's deputy, the sheriff shall make return of the sheriff's doings to the treasurer who issued the execution or warrant, with such money, if any, that the sheriff has received by virtue of the execution or warrant. If the sheriff neglects to comply with any direction of such warrant or execution, the sheriff shall pay the whole sum mentioned in the warrant or execution. If it is returned unsatisfied, or satisfied in part only, the treasurer may issue an alias for the sum remaining due. [PL 2025, c. 113, Pt. D, §36 (AMD).]

An officer executing an alias warrant against a delinquent tax collector may arrest the tax collector and proceed as on execution for debt. Such delinquent tax collector shall have the same rights and privileges as a debtor arrested or committed on execution in favor of a private creditor.
36 M.R.S. § 688 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 688
36 §688. Effect of determination of residence
Status: in_force

A determination of permanent residence made for purposes of this subchapter is not binding on the bureau with respect to the administration of Part 8 and has no effect on determination of domicile for purposes of the Maine individual income tax. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]
36 M.R.S. § 801 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 801
36 §801. Sheriff may collect taxes
Status: in_force

If at the time of the completion of the assessment a tax collector has not been chosen or appointed, or if the tax collector neglects to collect a state or county tax, the sheriff of the county shall collect it, on receiving an assessment thereof, with a warrant under the hands of the municipal assessors, or in the case of primary assessing areas, the municipal officers, or the assessors appointed in accordance with section 705 , as the case may be. [PL 1973, c. 695, §21 (AMD).]
36 M.R.S. § 508 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 508
36 §508. Service charges
Status: in_force

1. Imposition. A municipality may impose service charges on the owner of residential property, other than student housing or parsonages, that is totally exempt from taxation under section 652 and that is used to provide rental income. Such service charges must be calculated according to the actual cost of providing municipal services to that real property and to the persons who use that property, and revenues derived from the charges must be used to fund, to the extent possible, the costs of those services. The municipal legislative body shall identify those institutions and organizations upon which service charges are to be levied. A municipality that imposes service charges on any institution or organization must impose those service charges on every similarly situated institution or organization. For the purposes of this section, "municipal services" means all services provided by a municipality other than education and welfare. [PL 2007, c. 627, §12 (NEW).]

2. Limitation. The total service charges levied by a municipality on any institution or organization under this section may not exceed 2% of the gross annual revenues of the institution or organization. In order to qualify for this limitation, the institution or organization must file with the municipality an audit of the revenues of the institution or organization for the year immediately prior to the year in which the service charge is levied. The municipal officers shall abate the portion of the service charge that exceeds 2% of the gross annual revenues of the institution or organization. [PL 2007, c. 627, §12 (NEW).]

3. Administration. Municipalities shall adopt any ordinances necessary to carry out the provisions of this section. Determinations of service charges may be appealed in accordance with an appeals process provided by municipal ordinance. Unpaid service charges may be collected in the manner provided in Title 38, section 1208 . [PL 2007, c. 627, §12 (NEW).]
36 M.R.S. § 4041 — ME Code / Title 36 / Part 6 / Chapter 573 / Section 4041
36 §4041. State defined
Status: in_force

For the purposes of this chapter the word "state" shall be construed to include any territory of the United States, the District of Columbia and any foreign country.
36 M.R.S. § 696 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 696
36 §696. Supplemental assessment
Status: in_force

If the assessor makes a determination under section 695 or the bureau makes a determination pursuant to section 697 that property receiving an exemption under this subchapter was not entitled to an exemption under this subchapter, the assessor shall by means of a supplemental assessment assess the property for which the exemption was improperly received, plus costs and interest. The taxpayer may contest a supplemental assessment under this subchapter either by using the procedures provided in subchapter 8 or by pursuing such other actions or proceedings by which other property tax exemptions under this chapter may be reviewed or adjudicated. The supplemental assessment must be assessed and collected pursuant to section 713 . The bureau shall deduct the amount of the portion of the supplemental assessment that pertains to any funds previously reimbursed to the municipality under section 694 from the next reimbursement issued to the municipality. [PL 2017, c. 211, Pt. A, §11 (AMD).]
36 M.R.S. § 3235 — ME Code / Title 36 / Part 5 / Chapter 461 / Section 3235
36 §3235. Tax a debt; recovery
Status: in_force

The taxes, interest and penalties imposed by chapters 7 , 451 and 459 , from the time they are due, are a personal debt of the supplier, distributor, importer, retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State. [PL 2005, c. 218, §38 (AMD).]
36 M.R.S. § 3984 — ME Code / Title 36 / Part 6 / Chapter 571 / Section 3984
36 §3984. Filing of compromise agreement; interest or penalty for nonpayment
Status: in_force

When the assessor claims that a decedent was domiciled in this State at the time of the decedent's death and the taxing authorities of another state or states make a like claim on behalf of their state or states, the assessor may, with the approval of the Attorney General, make a written agreement of compromise with the other taxing authorities and the personal representative that a certain sum must be accepted in full satisfaction of any and all death taxes imposed by this State, including any interest or penalties to the date of filing the agreement. The agreement must fix the amount to be accepted by the other states in full satisfaction of death taxes. The personal representative may make that agreement. Either the assessor or the personal representative shall file the agreement or a duplicate with the authority that would be empowered to assess death taxes for this State if there had been no agreement, and upon such filing the tax is deemed conclusively fixed as provided in the agreement. Unless the tax is paid within 30 days after filing the agreement, interest must thereafter accrue upon the amount fixed in the agreement, but the time between the decedent's death and the filing may not be included in computing the interest. [RR 2025, c. 1, Pt. F, §7 (COR).]
36 M.R.S. § 944 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 944
36 §944. Foreclosure for equitable relief, procedure
Status: in_force

A tax lien mortgage filed in accordance with sections 942 and 943 may be foreclosed by an action for equitable relief in the following manner.

1. Waiver of foreclosure. The municipal treasurer, when so authorized by the inhabitants of the municipality, or in the case of a city by the legislative body thereof, may waive the foreclosure of a tax lien mortgage by recording a waiver of foreclosure in the registry of deeds in which the tax lien certificate is recorded before the right of redemption therefrom shall have expired. The tax lien mortgage, after the recording of such waiver, shall then continue to be in full force and effect.

2. Form. The waiver of foreclosure must be substantially in the following form: The foreclosure of the tax lien mortgage on real estate for a tax assessed against ............. to ............ dated ........... (name) (name of municipality) and recorded in ..... registry of deeds in Book ...., Page .... is hereby waived. Dated this ....... date of ...... 20.. ................. A.B. .......... Treasurer of .......... State of Maine ................. ss. ....................... 20.... Then personally appeared the above named ............ A.B. .............. Treasurer and acknowledged the foregoing instrument to be a free act and deed in the Treasurer's said capacity. Before me, ......................... ............................................. Notary Public The form required by this subsection must be dated, signed by the treasurer or bear the treasurer's facsimile signature and notarized. A charge to the municipality of 50¢ for the waiver of foreclosure and the charges of the registry of deeds for the recording of the waiver in accordance with the fees set forth in Title 33, section 751, subsection 1 must be included in the amount secured by the tax lien mortgage. [PL 2011, c. 104, §2 (AMD).]

3. Foreclosure of tax lien mortgage. If said tax lien mortgage together with interest and costs shall not be paid within 6 months after the date of recording the waiver of foreclosure thereof, the tax lien mortgage may be foreclosed in an action for equitable relief.

4. Right of redemption. In such action the court shall provide a period for the exercise of the right of redemption from the tax lien mortgage which shall expire in not less than 90 days from the decree of the court and in no event before the expiration of 18 months from the date of filing of the tax lien certificate in the registry of deeds as provided in section 942 .
36 M.R.S. § 6901 — ME Code / Title 36 / Part 9 / Chapter 919-A / Section 6901
36 §6901. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2005, c. 519, Pt. GG, §3 (NEW).]

1. Certified visual media production. "Certified visual media production" means a visual media production that has been certified by the Department of Economic and Community Development as eligible for reimbursement under this chapter in accordance with Title 5, section 13090‑L . [PL 2009, c. 470, §6 (AMD).]

2. Certified production wages. "Certified production wages" means wages subject to withholding under section 5250, subsection 1 that are paid by a visual media production company for work on a certified visual media production, an amount paid to a temporary employee-leasing company for personal services rendered in this State by a leased employee in connection with a certified visual media production, an amount paid for the services of a performing artist working in the State in connection with a certified visual media production and other contractual payments for the services of individuals working in the State in connection with a certified visual media production. "Certified production wages" includes only the first $50,000 paid to or with respect to a particular individual for personal services rendered in connection with a particular certified visual media production. [PL 2013, c. 546, §16 (AMD).]

3. Commissioner. "Commissioner" means the Commissioner of Administrative and Financial Services. [PL 2005, c. 519, Pt. GG, §3 (NEW).]

3-A. Temporary employee-leasing company. "Temporary employee-leasing company" means a business that contracts with a visual media production company to supply workers to perform services for a certified visual media production or a private employment agency that contracts with a visual media production company to supply workers to perform services for a certified visual media production on a temporary help basis. [PL 2009, c. 470, §6 (NEW).]

4. Visual media production. "Visual media production" has the same meaning as in Title 5, section 13090‑L, subsection 2‑A, paragraph D . [PL 2009, c. 470, §6 (AMD).]

5. Visual media production company. "Visual media production company" has the same meaning as in Title 5, section 13090‑L, subsection 2‑A, paragraph E . [PL 2009, c. 470, §6 (AMD).]

6. Project period. [PL 2009, c. 470, §6 (RP).]

7. Resident of Maine. "Resident of Maine" means a person who: A. Filed as a resident individual under Part 8 on that person's most recently filed Maine income tax return; [PL 2005, c. 519, Pt. GG, §3 (NEW).] B. Could have filed as a resident individual under Part 8 if a return had been required in a case where no income tax return was required; or [PL 2009, c. 470, §6 (AMD).] C. Was claimed, or could have been claimed, as a dependent on the Maine income tax return of an individual who filed as a resident individual under Part 8 on the filer's most recently filed Maine income tax return. [PL 2005, c. 519, Pt. GG, §3 (NEW).] [PL 2009, c. 470, §6 (AMD).]
36 M.R.S. § 1813 — ME Code / Title 36 / Part 3 / Chapter 213 / Section 1813
36 §1813. Illegal collection of sales tax prohibited
Status: in_force

Any retailer who knowingly charges or collects as the sales tax due on the sale price of any property or service an amount in excess of that provided by section 1812 commits a Class E crime. [PL 1991, c. 546, §24 (AMD).]
36 M.R.S. § 581-B — ME Code / Title 36 / Part 2 / Chapter 105 / Section 581-B
36 §581-B. Reclassification and withdrawal in unorganized territory
Status: in_force

If forest land in the unorganized territory is reclassified or withdrawn from taxation under this subchapter, the State Tax Assessor shall make supplementary assessments or abatements as necessary to carry out the provisions of this subchapter. [PL 2007, c. 627, §17 (AMD).]
36 M.R.S. § 1756 — ME Code / Title 36 / Part 3 / Chapter 211 / Section 1756
36 §1756. Voluntary registration
Status: in_force

Every seller of tangible personal property or taxable services that is not required by section 1754‑B to register may register upon those terms that the assessor prescribes. Upon registration, the seller has the rights and duties of a person required to be registered and is subject to the same penalties, except that the seller's liability may be limited to tax actually collected. The seller so registered may at any time surrender the seller's registration certificate and request that the registration certificate be canceled. Upon receipt of the certificate and request, the assessor shall grant the cancellation, if it appears to the assessor that the seller has satisfied all liability to the State and that the seller is not required by law to register. Upon surrender of the certificate, the seller must cease to collect sales or use taxes upon sales that occur on and after the date of the surrender. [PL 1995, c. 640, §4 (RPR).]
36 M.R.S. § 471 — ME Code / Title 36 / Part 2 / Chapter 104 / Section 471
36 §471. Area, body politic
Status: in_force

The primary assessing district shall be composed of those municipalities named in the order issued by the State Tax Assessor. The residents of a primary assessing district are a body corporate and politic which may sue or be sued, appoint attorneys and adopt a seal. [PL 1975, c. 545, §14 (AMD).]

Where only one municipality is designated as a primary assessing unit, the municipality shall be the body corporate and the municipal officers the governing board, with the administration provisions of the assessing function to be enacted through municipal ordinance or charter provisions. Where a municipality is designated as a primary assessing unit, sections 472 to 474 shall not apply. [PL 1975, c. 545, §14 (AMD).]
36 M.R.S. § 2891-A — ME Code / Title 36 / Part 4 / Chapter 377 / Section 2891-A
36 §2891-A. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2025, c. 2, Pt. II, §2 (NEW).]

1. Acute care hospital. "Acute care hospital" means an institution licensed as an acute care hospital by the department pursuant to Title 22, chapter 405 that is primarily engaged in providing, by or under the supervision of physicians, inpatient diagnostic and therapeutic services or rehabilitation services. "Acute care hospital" includes an acute care hospital that provides organ transplant services. [PL 2025, c. 2, Pt. II, §2 (NEW).]

2. Critical access hospital. "Critical access hospital" means an institution licensed as a critical access hospital by the department pursuant to Title 22, chapter 405 that is a rural hospital consisting of no more than 25 acute or skilled nursing care beds that may be used for either acute inpatient or skilled nursing care. [PL 2025, c. 2, Pt. II, §2 (NEW).]

3. Department. "Department" means the Department of Health and Human Services. [PL 2025, c. 2, Pt. II, §2 (NEW).]

4. Hospital. "Hospital" means an acute care health care facility with permanent inpatient beds planned, organized, operated and maintained to offer for a continuing period of time facilities and services for the diagnosis and treatment of illness, injury and deformity; with a governing board and an organized medical staff offering continuous 24-hour professional nursing care; with a plan to provide emergency treatment 24 hours a day and including other services as defined in rules of the department relating to licensure of acute care hospitals, critical access hospitals, psychiatric hospitals and rehabilitation hospitals; and that is licensed under Title 22, chapter 405. For purposes of this chapter, "hospital" does not include a nursing home or, for state fiscal years beginning on or after July 1, 2008, municipally funded hospitals, or, beginning January 1, 2025, critical access hospitals. [PL 2025, c. 2, Pt. II, §2 (NEW).]

5. Municipally funded hospital. "Municipally funded hospital" means Cary Medical Center in Caribou. [PL 2025, c. 2, Pt. II, §2 (NEW).]

6. Net operating revenue. "Net operating revenue" means gross charges of facilities less any deducted amounts for charity care and payer discounts. [PL 2025, c. 2, Pt. II, §2 (NEW).]

7. Psychiatric hospital. "Psychiatric hospital" means an institution licensed as a psychiatric hospital by the department pursuant to Title 22, chapter 405 that is a specialized hospital that provides inpatient and outpatient services for individuals with mental illness. [PL 2025, c. 2, Pt. II, §2 (NEW).]

8. Rehabilitation hospital. "Rehabilitation hospital" means an institution licensed as a rehabilitation hospital by the department pursuant to Title 22, chapter 405 that provides essential therapy and coordinated care that assist patients in recovering from serious disabling illness or injury. [PL 2025, c. 2, Pt. II, §2 (NEW).]
36 M.R.S. § 5256 — ME Code / Title 36 / Part 8 / Chapter 829 / Section 5256
36 §5256. Period for computation of taxable income
Status: in_force

1. General. For purposes of the tax imposed by this Part, a taxpayer's taxable year is the same as the taxpayer's taxable year for federal income tax purposes. [PL 1995, c. 281, §32 (AMD); PL 1995, c. 281, §43 (AFF).]

2. Change of taxable year. If a taxpayer's taxable year is changed for federal income tax purposes, the taxable year for purposes of the tax imposed by this Part must be similarly changed. The income tax for a period of less than 12 months resulting from a change in accounting period is computed by first determining the taxable income for the period. That taxable income is then multiplied by 12 and divided by the number of months in the period of less than 12 months. A tax is computed on the resulting taxable income. The tax is then divided by 12 and multiplied by the number of months in the period of less than 12 months. The result is the tax liability before credits. Exemption amounts are divided by 12 and multiplied by the number of months in the period of less than 12 months. [PL 1995, c. 281, §33 (AMD); PL 1995, c. 281, §43 (AFF).]

3. Termination of taxable year for jeopardy. Notwithstanding subsections 1 and 2 , if the assessor makes a determination of jeopardy and terminates the taxpayer's taxable year under section 145 , the tax must be computed for the period determined by that action. [PL 2007, c. 627, §94 (AMD).]
36 M.R.S. § 5219-DD — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-DD
36 §5219-DD. Dental care access credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 12/31/27) (WHOLE SECTION TEXT REPEALED 12/31/27)
Status: repealed

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE UNTIL 12/31/27)

(WHOLE SECTION TEXT REPEALED 12/31/27)

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Eligible dentist" means a person licensed as a dentist under Title 32, chapter 143 who, after January 1, 2009: (1) First begins practicing dentistry in the State by joining an existing dental practice in an underserved area or establishing a new dental practice or purchasing an existing dental practice in an underserved area; (2) Agrees to practice full time for at least 5 years in an underserved area; and (3) Is certified under subsection 3 to be eligible by the oral health program. [PL 2015, c. 429, §22 (AMD).] B. "Oral health program" means the program within the Department of Health and Human Services with responsibility for oral health promotion and dental disease prevention activities. [PL 2009, c. 141, §2 (NEW).] C. "Underserved area" means an area in the State that is a dental health professional shortage area as defined by the federal Department of Health and Human Services, Health Resources and Services Administration. [PL 2009, c. 141, §2 (NEW).] [PL 2015, c. 429, §22 (AMD).]

2. Credit. An eligible dentist determined to be eligible before January 1, 2012 is allowed a credit for each taxable year, not to exceed $15,000, against the taxes due under this Part. An eligible dentist determined to be eligible on or after January 1, 2012 but before January 1, 2018 is allowed a credit for each taxable year, not to exceed $12,000, against the taxes due under this Part. An eligible dentist determined to be eligible on or after January 1, 2018 but before January 1, 2023 is allowed a credit, not to exceed $6,000 in the first year, $9,000 in the 2nd year, $12,000 in the 3rd year, $15,000 in the 4th year and $18,000 in the 5th year, against the taxes due under this Part. The credit may be claimed in the first year that the eligible dentist meets the conditions of eligibility for at least 6 months and each of the 4 subsequent years. The credit is not refundable. [PL 2017, c. 435, §1 (AMD).]

3. Eligibility limitation; certification. The oral health program shall certify up to 5 eligible dentists in each year in 2009, 2010 and 2011, up to 6 additional eligible dentists in each year from 2012 through 2015 and up to 5 eligible dentists in each year from 2018 through 2022. Additional dentists may not be certified after 2022. The oral health program shall monitor certified dentists to ensure that they continue to be eligible for the credit under this section and shall decertify any dentist who ceases to meet the conditions of eligibility. The oral health program shall notify the bureau whenever a dentist is certified or decertified. A decertified dentist ceases to be eligible for the credit under this section beginning with the tax year during which the dentist is decertified. [PL 2017, c. 435, §2 (AMD).]

4. Review. By March 1, 2011, the oral health program shall submit to the joint standing committee of the Legislature having jurisdiction over taxation matters a report that analyzes the effectiveness of the credit provided by this section in attracting dentists to underserved areas and recommending whether the credit should be retained, repealed or amended. The committee may submit legislation to the First Regular Session of the 125th Legislature related to the report. [PL 2009, c. 141, §2 (NEW).]

5. Rules. The Department of Health and Human Services may adopt rules to implement this section. Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2009, c. 141, §2 (NEW).]

6. Repeal. This section is repealed December 31, 2027. [PL 2017, c. 435, §3 (AMD).]
36 M.R.S. § 5221 — ME Code / Title 36 / Part 8 / Chapter 823 / Section 5221
36 §5221. Joint returns by spouses
Status: in_force

1. General. Spouses may make a joint return with respect to the tax imposed by this Part even though one of the spouses has neither gross income nor deductions except that: A. A joint return may not be made under this Part if the spouses are not permitted to file a joint federal income tax return; [PL 2021, c. 253, Pt. A, §8 (AMD).] B. If the federal income tax liability of either spouse is determined on a separate federal return, their income tax liabilities under this Part must be determined on separate returns; [PL 2021, c. 253, Pt. A, §8 (AMD).] C. Except as provided in subsection 2 , if the federal income tax liabilities of the spouses are determined on a joint federal return, they shall file a joint return under this Part and their tax liabilities are joint and several; and [PL 2021, c. 253, Pt. A, §8 (AMD).] D. If neither spouse is required to file a federal income tax return and either or both are required to file an income tax return under this Part, they may elect to file separate or joint returns and pursuant to such election their liabilities are separate or joint and several. [PL 2021, c. 253, Pt. A, §8 (AMD).] [PL 2021, c. 253, Pt. A, §8 (AMD).]

2. Nonresidents. If both spouses are nonresidents and one has no Maine-source income, the spouse having Maine-source income shall file a separate Maine nonresident income tax return, as a single individual, in which event the spouse's tax liability is separate; but they may elect to determine their joint taxable income as nonresidents, in which case their liabilities are joint and several. If one spouse is a resident and the other is a nonresident, they shall file separate Maine income tax returns as single individuals, in which event their tax liabilities are separate; but they may elect to determine their joint taxable income as if both were residents and, in that case, their liabilities are joint and several. [PL 2021, c. 253, Pt. A, §8 (AMD).]
36 M.R.S. § 4107 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4107
36 §4107. Tax due date; filing of return and payment of tax
Status: in_force

1. Date due. Except as otherwise provided by this chapter, a return required by this section is due 9 months after the date of the decedent's death and any tax due under this chapter is due at the same time. Interest accrues on any amount of tax not paid by the due date. [PL 2011, c. 380, Pt. M, §9 (NEW).]

2. Return required. The personal representative shall file a Maine estate tax return whenever: A. The Code requires that a federal estate tax return be filed; or [PL 2011, c. 380, Pt. M, §9 (NEW).] B. The federal gross estate, increased by the value of all taxable gifts as defined under the Code, Section 2503 made by the decedent during the one-year period ending on the date of the decedent's death and the value of Maine elective property, exceeds the Maine exclusion amount. [PL 2013, c. 331, Pt. C, §18 (AMD).] The return must be in the form prescribed by the assessor, and it must be accompanied by a copy of the federal estate tax return, if any, and by other supporting documentation that the assessor may require. [PL 2013, c. 331, Pt. C, §18 (AMD).]

3. No tax liability. In all cases where a Maine estate tax return is not required to be filed: A. If the personal representative makes no election pursuant to section 4102, subsection 6, paragraph C , the personal representative, surviving joint tenant of real estate or any other person whose real estate might be subject to a lien for taxes pursuant to this chapter may at any time file with the assessor in the form prescribed by the assessor a statement of the value of the federal gross estate; and [PL 2011, c. 380, Pt. M, §9 (NEW).] B. If the personal representative makes an election pursuant to section 4102, subsection 6, paragraph C, the personal representative shall make the election on a timely filed return. The return must be in the form prescribed by the assessor, and it must be accompanied by a copy of the federal estate tax return, if any, and other supporting documentation that the assessor may require, including documentation related to an election made pursuant to section 4102, subsection 6, paragraph C . [PL 2011, c. 380, Pt. M, §9 (NEW).] [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 4714 — ME Code / Title 36 / Part 7 / Chapter 714 / Section 4714
36 §4714. Certificate required for license
Status: in_force

The Department of Marine Resources shall not issue or renew a wholesale seafood license as set forth in Title 12, section 6851 ; a shellfish transportation license as set forth in Title 12, section 6855 ; or a shellfish certificate as set forth in Title 12, section 6856 , for the purpose of dealing in mahogany quahogs without proof of certification by the State Tax Assessor, as required by this chapter. The Department of Marine Resources shall make available to the State Tax Assessor any licensing information necessary to implement this section. [PL 1987, c. 513, §10 (NEW).]
36 M.R.S. § 758 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 758
36 §758. Notification to assessors of invalid tax
Status: in_force

Tax collectors and municipal treasurers on receipt of information that a tax may be invalid by reason of error, omission or irregularity in assessment shall at once notify the assessors or the chief assessor of the primary assessing area in writing stating the name of the proper party to be assessed, if known, and the reason why such tax is believed to be invalid, in order that a supplemental assessment may be made. [PL 1973, c. 620, §26 (AMD).]
36 M.R.S. § 4641-E — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641-E
36 §4641-E. Powers and duties of State Tax Assessor
Status: in_force

The State Tax Assessor is authorized to prescribe such rules and regulations as are necessary to carry out the purposes of this chapter. [PL 1993, c. 398, §6 (AMD).]

Within 3 years of the recording of a deed subject to the tax imposed by this chapter or of the date on which a transfer of a controlling interest in an entity subject to taxation under this chapter is reported to the register of deeds, the State Tax Assessor may examine any books, papers, records or memoranda of the grantor or grantee bearing upon the amount of tax payable, and may enforce that right of examination by subpoena. If the assessor determines that there is a deficiency of taxes due under this chapter, such deficiency must be assessed, together with interest and penalties, with notice to the persons liable, but no such assessment may be made more than 3 years after the date of recording or transfer. [PL 2003, c. 391, §4 (AMD).]
36 M.R.S. § 564 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 564
36 §564. Assessment
Status: in_force

An assessment of forest land for purposes of taxation must be held to be in excess of just value by any court of competent jurisdiction upon proof by the owner that the tax burden imposed by the assessment creates an incentive to abandon the land, strip the land or otherwise operate contrary to the public policy declared in section 563 . In proof of the owner's contention, the owner must show that by reason of the burden of the tax the owner is unable by efficient operation of the forest land on a sustained yield basis to obtain an adequate annual net return commensurate with the risk involved. [PL 2025, c. 113, Pt. D, §12 (AMD).]

For the purposes of this section, forest land must be held to include any single tract of land exceeding 25 acres in area under one ownership that is devoted to the growing of trees for the purpose of cutting for commercial use. [PL 2025, c. 113, Pt. D, §12 (AMD).]
36 M.R.S. § 206 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 206
36 §206. Compensation of assessors, collectors and treasurers
Status: in_force

Primary assessing areas and municipalities shall pay to assessors a reasonable compensation and actual expenses incurred in complying with the requirement of this Title. Primary assessing areas and municipalities shall pay to collectors, treasurers and assessors a reasonable compensation and actual expenses incurred in attending meetings and schools called by the State Tax Assessor. [PL 1973, c. 695, §4 (RPR).]
36 M.R.S. § 4104 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4104
36 §4104. Tax on estate of nonresident
Status: in_force

A tax is imposed on the Maine taxable estate of every person who, at the time of death, was a nonresident. The amount of tax equals the tax computed under section 4103 , as if the nonresident were a resident, multiplied by the ratio of the value of that portion of the decedent's adjusted federal gross estate that consists of real and tangible personal property located in this State to the value of the decedent's adjusted federal gross estate. [PL 2011, c. 380, Pt. M, §9 (NEW).]

When real or tangible personal property is owned by a pass-through entity, the entity must be disregarded and the property must be treated as personally owned by the decedent if the entity does not actively carry on a business for the purpose of profit and gain; the ownership of the property in the entity was not for a valid business purpose; or the property was acquired by other than a bona fide sale for full and adequate consideration and the decedent retained a power with respect to or interest in the property that would bring the real or tangible personal property located in this State within the decedent's adjusted federal gross estate. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 2908 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2908
36 §2908. Refund of tax in certain cases; time limit
Status: in_force

A person who purchases and uses internal combustion engine fuel for any commercial use other than in the operation of a registered motor vehicle on the highways of this State or, except as provided in section 2910 , in the operation of an aircraft and who has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in the amount of the tax paid, less 1¢ per gallon, upon presenting to the State Tax Assessor a sworn statement accompanied by evidence as the assessor may require. The statement must show the total amount of internal combustion engine fuel so purchased and used by that person for a commercial use other than in the operation of registered motor vehicles on the highways of this State or in the operation of aircraft. [PL 2007, c. 438, §70 (AMD).]

A refund application on a form prescribed by the State Tax Assessor must be filed to claim a refund pursuant to this section. Interest must be paid at the rate determined pursuant to section 186 , calculated from the date of receipt of the claim, for all proper claims not paid within 30 days of receipt. Applications for refunds must be filed with the assessor within 18 months from the date of purchase. [PL 2015, c. 9, §1 (AMD).]

All fuel that qualifies for a refund under this section is subject to the use tax imposed by chapter 215 . [PL 2005, c. 683, Pt. B, §31 (RPR).]
36 M.R.S. § 2724 — ME Code / Title 36 / Part 4 / Chapter 367 / Section 2724
36 §2724. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1985, c. 514, §2 (NEW).]

1. Adjusted acres. "Adjusted acres" means the total number of acres of commercial forest land owned by a person throughout the State reduced by 500 acres. Cotenants of property, whether joint tenants or tenants in common, shall be treated as one person and shall collectively be entitled to only one 500-acre reduction. [PL 1985, c. 514, §2 (NEW).]

2. Commercial forest land. "Commercial forest land" means land that is classified or that is eligible for classification as forest land pursuant to the Maine Tree Growth Tax Law, chapter 105, subchapter 2‑A , except that "commercial forest land" does not include land described in section 573, subsection 3, paragraph B or C when all commercial harvesting of forest products is prohibited. In determining whether land not classified under the Maine Tree Growth Tax Law is eligible for classification under that law, all facts and circumstances must be considered, including whether the landowner is engaged in the forest products business and the land is being used in that business or there is a forest management plan for commercial use of the land or a particular parcel of land has been harvested for commercial purposes within the preceding 5 years. "Commercial forest land" does not include tribal land. [PL 2021, c. 681, Pt. F, §1 (AMD); PL 2021, c. 681, Pt. F, §6 (AFF).]
36 M.R.S. § 1488 — ME Code / Title 36 / Part 2 / Chapter 111 / Section 1488
36 §1488. Receipts issued in duplicate
Status: in_force

Receipts for payment of the excise tax shall be in the form prescribed by the Secretary of State. They shall be issued in duplicate, and one copy shall be filed with the application at the time application is made for registration of the vehicle.
36 M.R.S. § 4404 — ME Code / Title 36 / Part 7 / Chapter 704 / Section 4404
36 §4404. Returns; payment of tax and penalty
Status: in_force

1. Monthly returns. Every distributor or remote retail seller subject to the licensing requirement of section 4402 shall file, on or before the last day of each month, a return on a form prescribed by the assessor together with payment of the tax due under this chapter. The return must report all tobacco products held, purchased, manufactured, brought in or caused to be brought in from outside the State or shipped or transported to retailers or consumers within the State during the preceding calendar month. [PL 2023, c. 441, Pt. E, §21 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

2. Exports. The return must include further information as the assessor may prescribe and must show a credit for any tobacco products exported on which the tax was previously paid as provided in section 4403‑A, subsection 3 . The distributor or remote retail seller shall maintain records to substantiate the credit. [PL 2023, c. 441, Pt. E, §21 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

3. Tax previously paid on unsalable items. Tax previously paid on tobacco products that are returned to a manufacturer, a distributor or a remote retail seller because the product has become unfit for use, sale or consumption and on tobacco products that are returned to a distributor or remote retail seller that are subsequently destroyed by the distributor or remote retail seller may be taken as a credit on a subsequent return. The assessor may either witness the destruction of the product or may accept another form of proof that the product has been destroyed by the distributor or remote retail seller or returned to the manufacturer. [PL 2023, c. 441, Pt. E, §21 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]

4. Person not a distributor or remote retail seller required to file. A person who is not a distributor or remote retail seller licensed pursuant to this chapter who imports, receives or otherwise acquires tobacco products for use or consumption in the State from a person other than a licensed distributor or licensed remote retail seller shall file, on or before the last day of the month following each month in which tobacco products were acquired, a return on a form prescribed by the assessor together with payment of the tax imposed by this chapter at the rate provided in section 4403 . The return must report the quantity of tobacco products imported, received or otherwise acquired from a person other than a licensed distributor, licensed remote retail seller or retailer during the previous calendar month and additional information the assessor may require. [PL 2023, c. 441, Pt. E, §21 (NEW); PL 2023, c. 441, Pt. E, §§26, 28 (AFF).]
36 M.R.S. § 4065 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4065
36 §4065. Personal representative's liability for tax
Status: in_force

1. Payment of tax. The tax imposed by this chapter must be paid by the personal representative to the extent of assets subject to the personal representative's control. The assessor may accept payment of estate taxes in works of art in accordance with Title 27, chapter 2, subchapter 2 . [RR 2025, c. 1, Pt. F, §11 (COR).]

2. Certification of payment. No final account of a personal representative of an estate may be allowed by the Probate Court unless and until the personal representative has filed in the Probate Court a certificate of the State Tax Assessor showing either that the amount of tax has been paid, that payment has been secured as provided in section 4069 or that no tax is due. [PL 1981, c. 451, §7 (NEW).]
36 M.R.S. § 199-A — ME Code / Title 36 / Part 1 / Chapter 10 / Section 199-A
36 §199-A. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2001, c. 652, §7 (NEW).]

1. Committee. "Committee" means the joint standing committee of the Legislature having jurisdiction over taxation matters. [PL 2001, c. 652, §7 (NEW).]

2. Tax expenditure. "Tax expenditure" means any provision of state law that results in the reduction of tax revenue due to special exclusions, exemptions, deductions, credits, preferential rates or deferral of tax liability. [PL 2001, c. 652, §7 (NEW).]
36 M.R.S. § 5219-ZZ — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-ZZ
36 §5219-ZZ. Access to justice credit (REALLOCATED FROM TITLE 36, SECTION 5219-YY)
Status: in_force

(REALLOCATED FROM TITLE 36, SECTION 5219-YY)

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Court" means the Supreme Judicial Court or its designee. [PL 2021, c. 473, §2 (NEW); RR 2021, c. 1, Pt. A, §48 (RAL).] B. "Eligible attorney" means a person eligible to practice law in the State under Title 4, chapter 17 who, after January 1, 2022: (1) Agrees to practice law in a private practice setting in an underserved area for at least 5 years by joining an existing legal practice, establishing a new legal practice or purchasing an existing legal practice; (2) Is rostered by the Maine Commission on Public Defense Services to accept court appointments to represent clients in an underserved area; (3) Agrees to perform pro bono legal services in an underserved area; and (4) Is certified by the court under subsection 3 to be eligible for the credit under this section. [PL 2023, c. 558, §12 (AMD).] C. "Underserved area" means an area in the State that is determined by the court to be an area where there is insufficient access to legal services. When identifying underserved areas, the court shall take into consideration the ratio of the number of attorneys to the population. [PL 2021, c. 473, §2 (NEW); RR 2021, c. 1, Pt. A, §48 (RAL).] [PL 2023, c. 558, §12 (AMD).]

2. Credit. For tax years beginning on or after January 1, 2022, an eligible attorney is allowed a credit for each taxable year, not to exceed $6,000, against the taxes due under this Part. The credit may be claimed in the first year that the eligible attorney meets the conditions of eligibility for at least 6 months and in each of the 4 subsequent years. [PL 2021, c. 473, §2 (NEW); RR 2021, c. 1, Pt. A, §48 (RAL).]

3. Eligibility limitation; certification. The court may certify up to 5 eligible attorneys in each year from 2022 through 2027. Additional attorneys may not be certified after 2027. The court shall annually, at year-end, verify that certified attorneys continue to be eligible for the credit under this section and shall decertify any attorney who ceases to meet the conditions of eligibility. The court shall notify the bureau whenever an attorney is certified or decertified. A decertified attorney ceases to be eligible for the credit under this section beginning with the tax year during which the attorney is decertified. [PL 2021, c. 473, §2 (NEW); RR 2021, c. 1, Pt. A, §48 (RAL).]

4. Rules. The court shall adopt rules to implement this section. [PL 2021, c. 473, §2 (NEW); RR 2021, c. 1, Pt. A, §48 (RAL).]

5. Report; review. By February 15, 2027, the court shall submit to the joint standing committee of the Legislature having jurisdiction over taxation matters a report that identifies the number of eligible attorneys claiming the credit under this section each year in which the credit is available and identifies the underserved areas where those attorneys practice. The committee shall review the report and determine the effectiveness of the credit in expanding legal services to underserved areas. The committee may submit legislation to the First Regular Session of the 133rd Legislature related to the report. [PL 2021, c. 473, §2 (NEW); RR 2021, c. 1, Pt. A, §48 (RAL).]
36 M.R.S. § 2513-C — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2513-C
36 §2513-C. Premium tax on travel insurance premiums
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Blanket travel insurance" has the same meaning as in Title 24‑A, section 7052‑A, subsection 2 . [RR 2021, c. 1, Pt. A, §47 (COR).] B. "Cancellation fee waiver" has the same meaning as in Title 24‑A, section 7052‑A, subsection 3 . [RR 2021, c. 1, Pt. A, §47 (COR).] C. "Primary certificate holder" has the same meaning as in Title 24‑A, section 7052‑A, subsection 9 . [RR 2021, c. 1, Pt. A, §47 (COR).] D. "Primary policyholder" has the same meaning as in Title 24‑A, section 7052‑A, subsection 10 . [RR 2021, c. 1, Pt. A, §47 (COR).] E. "Travel assistance services" has the same meaning as in Title 24‑A, section 7052‑A, subsection 13 . [RR 2021, c. 1, Pt. A, §47 (COR).] F. "Travel insurance" has the same meaning as in Title 24‑A, section 7052‑A, subsection 14 . [RR 2021, c. 1, Pt. A, §47 (COR).] [RR 2021, c. 1, Pt. A, §47 (COR).]

2. Paying premium tax. An insurer shall pay a premium tax as provided in section 2513 on travel insurance premiums paid by any of the following: A. A primary policyholder who is a resident of the State; [PL 2021, c. 354, §18 (NEW).] B. A primary certificate holder who is a resident of the State; and [PL 2021, c. 354, §18 (NEW).] C. A blanket travel insurance policyholder that is a resident of the State or has its principal place of business in the State, or in the case of an affiliate's or subsidiary's purchasing blanket travel insurance for eligible blanket travel insurance group members, the policyholder's affiliate or subsidiary has its principal place of business in the State, subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdictions as determined by the assessor. [PL 2021, c. 354, §18 (NEW).] [PL 2021, c. 354, §18 (NEW).]

3. Insurer requirements. An insurer shall: A. Document the state of residence or principal place of business of the policyholder or certificate holder described in subsection 1 ; and [PL 2021, c. 354, §18 (NEW).] B. Report as premiums only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers. [PL 2021, c. 354, §18 (NEW).] [PL 2021, c. 354, §18 (NEW).]
36 M.R.S. § 2909 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2909
36 §2909. Refund of entire tax paid by certain common carriers
Status: in_force

A person engaged in furnishing common carrier passenger service is entitled to reimbursement of the tax paid on internal combustion engine fuel used by that person in locally encouraged vehicles. For purposes of calculating reimbursement due pursuant to this section, internal combustion engine fuel used in a person's locally encouraged vehicles is presumed to bear the same proportional relationship to internal combustion engine fuel used in all of the person's passenger vehicles that the person's commutation fare revenue derived from service provided by locally encouraged vehicles bears to the person's total passenger fare revenue. "Commutation fare revenue" means revenue attributable to fares of 60¢ or less and fares paid for commutation or season tickets for single trips of less than 30 miles or for commutation tickets for one month or less. "Total passenger fare revenue" means all revenue attributable to the claimant's passenger operations. "Locally encouraged vehicles" means buses upon which no excise tax is collected under section 1483, subsection 13 . [PL 2009, c. 598, §47 (AMD).]

Applications for refunds must be filed with the State Tax Assessor, on a form prescribed by the assessor, within 12 months from the date of purchase. A refund may not be issued under this section unless the claimant's commutation fare revenue derived during the period for which the refund is claimed is at least 60% of the claimant's total passenger fare revenue derived during that period. [PL 2007, c. 438, §71 (AMD).]
36 M.R.S. § 2021 — ME Code / Title 36 / Part 3 / Chapter 221 / Section 2021
36 §2021. Refund of sales and use tax on purchases of battery energy storage systems
Status: in_force

1. Definitions. For purposes of this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Energy storage system" means commercial machinery or equipment that is capable of absorbing energy, storing the energy for a period of time and discharging the energy after it has been stored. [PL 2021, c. 758, §1 (NEW).] B. "Qualifying battery energy storage system" means an energy storage system that is a battery energy storage system with a capacity of 50 megawatts or greater that is located at a single site in the State, as evidenced by the interconnection agreement that applies to the battery energy storage system, and includes all parts and accessories that are integral to such a battery energy storage system. [PL 2021, c. 758, §1 (NEW).] [PL 2021, c. 758, §1 (NEW).]

2. Refund authorized. The assessor shall refund the sales or use tax imposed pursuant to this Part and paid by a person that purchases a qualifying battery energy storage system on or after January 1, 2023 and before December 31, 2025. [PL 2021, c. 758, §1 (NEW).]

3. Procedure and limitations. A person that purchases a qualifying battery energy storage system and pays the tax imposed pursuant to this Part may submit a claim for reimbursement on a form prescribed by the assessor filed within 3 years of the payment of the sales or use tax to which the reimbursement relates, except that a claim for reimbursement may not be submitted prior to July 1, 2023. [PL 2021, c. 758, §1 (NEW).]

4. Audit. The assessor may audit a claim for reimbursement filed under this section. If the assessor determines that the amount of the reimbursement was incorrect, the assessor may issue an assessment within 3 years from the date of purchase of the qualifying battery energy storage system or the date the claim was filed, whichever is later, or at any time if a fraudulent claim was filed. The claimant may seek reconsideration of the assessment pursuant to section 151 . [PL 2021, c. 758, §1 (NEW).]

5. Payment of claims. The assessor shall pay the reimbursement amount to the claimant within 30 days after receipt of a properly completed claim. Interest is not allowed on any payment made to a claimant pursuant to this section. [PL 2021, c. 758, §1 (NEW).]
36 M.R.S. § 1611 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1611
36 §1611. Limitation on municipal cost component
Status: in_force

1. Growth limitation. Except as otherwise provided in this section, the municipal cost component may not exceed the growth limitations established in subsection 2 . [PL 2005, c. 624, §1 (NEW).]

2. Calculation of growth limitations. The growth limitation factors are calculated as follows. A. The growth limitation factor for the aggregate cost of the municipal cost components provided by the State is the same as the General Fund appropriation limitation factor calculated under Title 5, section 1534, subsection 2 . [PL 2005, c. 624, §1 (NEW).] B. [PL 2023, c. 603, §4 (RP).] [PL 2023, c. 603, §4 (AMD).]

3. Exceeding or increasing growth limitations. Growth limitations on the municipal cost component may be exceeded or increased as follows. A. A governmental body with the authority to approve the county municipal cost component under Title 30‑A, chapter 305 may exceed or increase the county growth limitation only if that action is approved by a majority of the county budget committee or county budget advisory committee and the county commissioners. [PL 2005, c. 624, §1 (NEW).] B. The Legislature may exceed or increase the municipal cost component growth limitation for a state component by including a provision in the municipal cost component legislation enacted pursuant to section 1604 that specifically states the intent of the Legislature to exceed or increase the growth limitation. [PL 2005, c. 624, §1 (NEW).] [PL 2005, c. 624, §1 (NEW).]

4. Application. This section applies to municipal cost component fiscal years beginning on or after July 1, 2007. [PL 2005, c. 624, §1 (NEW).]
36 M.R.S. § 753 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 753
36 §753. Municipal tax commitment; form
Status: in_force

The State Tax Assessor shall annually, before April 1st, prescribe the form of the municipal tax commitment to be used by municipal assessors in committing property taxes to the municipal tax collector. [P&SL 1975, c. 78, §21 (AMD).]
36 M.R.S. § 4311-A — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4311-A
36 §4311-A. Appropriations of money received
Status: in_force

Money received from the tax levied by section 4303 must be appropriated for the following purposes: [PL 2013, c. 331, Pt. C, §29 (AMD).]

1. Collection and enforcement. The commission shall pay a sum to the State Tax Assessor representing the cost incurred by the State in collection of the taxes imposed by this chapter and the enforcement of this chapter; [PL 1997, c. 511, §18 (AMD).]

1-A. Transfer, allocation and appropriation. Money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4303 , must be transferred to the Wild Blueberry Commission of Maine in its capacity as an independent agency on a monthly basis by the 15th of the month following collection and be used for all activities of the commission authorized under this chapter. All money received by the Treasurer of State under this chapter, including all receipts of taxes levied under section 4303 , must be allocated or appropriated to the commission by the Legislature. Money received by the commission does not lapse and may be invested until expended for activities authorized under this chapter; [PL 2013, c. 331, Pt. C, §30 (AMD).]

2. Promotion and advertising. The Wild Blueberry Commission of Maine may implement programs and activities to promote and advertise wild blueberries; and join with any local, state, federal or private agency, department, firm, corporation or association to implement the purposes of this section; [PL 1997, c. 511, §18 (AMD).]

3. Research and extension educational programs. Thirty percent of the funds collected, but not to exceed $85,000, must be dedicated to the University of Maine System for the purpose of supplementing its research and extension programs related to improved methods of growing, harvesting, processing, product development and marketing of wild blueberries. The Wild Blueberry Commission of Maine may allocate additional funds to the University of Maine System or other organizations for research and extension programs as may be appropriate to implement the purposes of this section; [PL 1997, c. 511, §18 (AMD).]

4. Administration and other activities. The commission may allocate funds necessary for the administration of this chapter and for other activities related to the economic viability of the Maine wild blueberry industry; and [PL 1997, c. 511, §18 (AMD).]

5. Balance of funds. Any funds remaining over and above the expenses incurred under subsection 3 do not lapse, but must be carried forward to the same fund and for the same purposes for the next fiscal year. [PL 1997, c. 511, §18 (AMD).]
36 M.R.S. § 5162 — ME Code / Title 36 / Part 8 / Chapter 809 / Section 5162
36 §5162. Tax not applicable
Status: in_force

1. Associations taxable as corporations. An association, trust or other unincorporated organization which is taxable as a corporation for federal income tax purposes shall not be subject to tax under this chapter. [P&SL 1969, c. 154, §F/§1 (NEW).]

2. Exempt associations, trusts and organizations. An association, trust, or other unincorporated organization which by reason of its purposes or activities is exempt from federal income tax shall be exempt from the tax imposed by this Part except with respect to its unrelated business taxable income. [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 2722 — ME Code / Title 36 / Part 4 / Chapter 367 / Section 2722
36 §2722. Annual tax
Status: in_force

An excise tax is imposed upon the privilege of using one's land in commercial forestry enterprise in this State. The tax shall be levied upon owners of commercial forest land and shall be apportioned according to the formula specified in section 2723‑A . The State, municipalities and the Federal Government are not subject to this tax. [PL 1987, c. 362, §1 (AMD).]
36 M.R.S. § 185 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 185
36 §185. Set-off
Status: in_force

1. Obligation owed to taxpayer. The State or a department, agency or official acting in an official capacity may assign to the State Tax Assessor, in payment of any liquidated tax liability of a taxpayer under this Title, an obligation owed to that taxpayer by the State or that department, agency or official. [PL 2005, c. 12, Pt. NNNN, §1 (NEW).]

2. Liquidated tax liability. Payments to a person pursuant to a contract with agencies and departments of the legislative, executive and judicial branches of State Government are automatically assigned to the State Tax Assessor if that person has a liquidated tax liability to the State under this Title, but only to the extent of the liquidated tax liability. [PL 2005, c. 12, Pt. NNNN, §1 (NEW).]

3. Setoff of lottery winnings against debts. The State Tax Assessor shall provide the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations, referred to in this subsection as "the bureau," access to an electronic database of all persons who have a liquidated tax liability to the State under this Title. Before paying any lottery winnings of an amount equal to or greater than the amount for which the bureau is required to file a Form W-2G or substantially equivalent form with the United States Internal Revenue Service, the bureau shall determine whether the lottery winner has a liquidated tax liability to the State under this Title. If the bureau determines that the winner has a liquidated tax liability to the State under this Title, the bureau shall suspend payment of the winnings and provide notice to the winner of its intention to set off the winnings against the tax debt. The bureau may assign the winnings due to the winner to the State Tax Assessor in payment of any liquidated tax liability of the winner under this Title. Any remaining winnings must be paid to the winner by the bureau. [PL 2021, c. 543, §4 (AMD).]

4. Restitution. For purposes of this section, "liquidated tax liability" includes monetary restitution ordered to be paid to the bureau as part of a sentence imposed for a violation of this Title or Title 17‑A . [PL 2009, c. 361, §10 (NEW).]
36 M.R.S. § 4372-A — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4372-A
36 §4372-A. Seizure and forfeiture of contraband cigarettes
Status: in_force

1. Generally. Except as provided in subsection 2 , any unstamped cigarettes or cigarettes described in section 4366‑C, subsection 1 that are found in this State are hereby declared to be contraband goods subject to seizure by and forfeiture to the State. All law enforcement officers, including contract officers pursuant to Title 22, section 1556‑A , and duly authorized agents of the State Tax Assessor may seize contraband cigarettes under the process described in subsection 3 . [PL 1999, c. 616, §4 (AMD).]

2. Exceptions. The following cigarettes are not subject to seizure: A. Unstamped cigarettes in the possession of a licensed distributor; [PL 1997, c. 458, §17 (NEW).] B. Unstamped cigarettes in the course of transit from outside the State that are consigned to a licensed distributor; and [PL 2007, c. 438, §98 (AMD).] C. Unstamped cigarettes in a quantity of 2 cartons or less in the possession of an individual who is not a licensed distributor. [PL 1997, c. 668, §28 (AMD).] Notwithstanding paragraphs A , B and C , cigarettes described in section 4366‑C, subsection 1 are subject to seizure under the process described in subsection 3 , unless the distributor can prove the cigarettes are to be exported out of the country. [PL 2007, c. 438, §98 (AMD).]

3. Procedure for seizure. Contraband cigarettes may be seized by law enforcement officers and by duly authorized agents of the State Tax Assessor who have probable cause to believe that the cigarettes are unstamped cigarettes or cigarettes described in section 4366‑C, subsection 1 under the following circumstances: A. When the cigarettes are discovered in a place where the law enforcement officer or agent has the lawful right to be in the performance of official duties; or [PL 1997, c. 458, §17 (NEW).] B. When the seizure is incident to a search under a valid search warrant or an inspection under a valid administrative inspection warrant. [PL 1997, c. 458, §17 (NEW).] [PL 1999, c. 616, §6 (AMD).]

4. Procedure for forfeiture. A petition for forfeiture must be filed as provided in this subsection. A. A district attorney or assistant district attorney, or the Attorney General or an Assistant Attorney General, may petition the District Court in the name of the State in the nature of a proceeding in rem to order the forfeiture of contraband cigarettes. [PL 1997, c. 458, §17 (NEW).] B. There may be no discovery other than under the Maine Rules of Civil Procedure, Rule 36, except by order of the court upon a showing of substantial need. An order permitting discovery must set forth in detail the areas in which substantial need has been shown and the extent to which discovery may take place. [PL 1997, c. 458, §17 (NEW).] C. A petition for forfeiture filed pursuant to this section must be accepted by the District Court without the assessment or payment of civil entry or filing fees otherwise provided for by rule of court. [PL 1997, c. 458, §17 (NEW).] [PL 1997, c. 458, §17 (NEW).]

5. Jurisdiction and venue. Cigarettes subject to forfeiture under this section must be declared forfeited by the District Court having jurisdiction over the cigarettes. Venue is in the location where the contraband cigarettes are seized or in Kennebec County. [PL 1997, c. 458, §17 (NEW).]

6. Type of action; burden of proof. A proceeding instituted pursuant to this section is an in rem civil action. The State has the burden of proving all material facts by a preponderance of the evidence and the owner of the cigarettes or other person claiming the cigarettes has the burden of proving by a preponderance of the evidence one of the exceptions set forth in subsection 2 . [PL 1997, c. 458, §17 (NEW).]

7. Hearings; disposition; deposit of funds. At a hearing, other than a default proceeding, the court shall hear evidence, make findings of fact, enter conclusions of law and file a final order from which the parties have the right of appeal. When cigarettes are ordered forfeited, the final order must provide for the disposition of the cigarettes by the State Tax Assessor by public auction or by the Chief Procurement Officer. Proceeds must be deposited in the General Fund. Cigarettes described in section 4366‑C, subsection 1 must be destroyed by the State Tax Assessor in a manner that prevents their reintroduction into the marketplace. [PL 2023, c. 516, Pt. B, §54 (AMD).]

8. Default proceedings. Default proceedings must be held in the same manner as default proceedings in other civil actions, except that service of motions and affidavits related to the default proceedings need not be served upon any person who has not answered or otherwise defended in the action. [PL 1997, c. 458, §17 (NEW).]
36 M.R.S. § 2903-D — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2903-D
36 §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs
Status: in_force

This section establishes the percentage of gasoline taxes that are attributable to snowmobile, all-terrain vehicle and motorboat gasoline purchases and equitably distributes that percentage among the appropriate state agencies for the administration of programs and the enforcement of laws relating to the use of those recreational vehicles. For the purposes of this section, the term "total gasoline tax revenues" means the total excise tax on internal combustion engine fuel sold or used within the State, but not including internal combustion fuel sold for use in the propulsion of aircraft. [PL 2001, c. 693, §7 (NEW); PL 2001, c. 693, §11 (AFF).]

1. Motorboats. Of total gasoline tax revenues, 1.4437% is distributed among the following agencies in the following manner: A. The Commissioner of Marine Resources receives 24.6% for research, development and propagation activities of the Department of Marine Resources. In expending these funds, it is the responsibility of the Commissioner of Marine Resources to select activities and projects that will be most beneficial to the commercial fisheries of the State as well as the development of sports fisheries activities in the State; and [PL 2001, c. 693, §7 (NEW); PL 2001, c. 693, §11 (AFF).] B. The Boating Facilities Fund, established under Title 12, section 1896 , within the Department of Agriculture, Conservation and Forestry, Bureau of Parks and Lands, receives 75.4% of that amount. [PL 2001, c. 693, §7 (NEW); PL 2001, c. 693, §11 (AFF); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §24 (REV).] [PL 2001, c. 693, §7 (NEW); PL 2001, c. 693, §11 (AFF); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §24 (REV).]

2. Snowmobiles. Of total gasoline tax revenues, 1.0068% is distributed among the following agencies in the following manner: A. The Commissioner of Inland Fisheries and Wildlife receives 13.41% of that amount, to be used by the commissioner for the purposes set forth in Title 12, section 1893, subsection 3 , section 10206, subsection 2 , section 13104, subsections 2 to 10 and section 13105, subsection 1 ; and [PL 2023, c. 668, §1 (AMD).] B. The Snowmobile Trail Fund of the Department of Agriculture, Conservation and Forestry, Bureau of Parks and Lands, described in Title 12, section 1893, subsection 3 , receives 86.59% of that amount. [PL 2023, c. 668, §1 (AMD).] [PL 2023, c. 668, §1 (AMD).]

3. All-terrain vehicles. Of total gasoline tax revenues, 0.4593% is distributed among the following agencies in the following manner: A. The ATV Enforcement Grant and Aid Program established in Title 12, section 10322 receives 16.60% of that amount; and [PL 2023, c. 668, §2 (AMD).] B. The ATV Recreational Management Fund, established in Title 12, section 1893, subsection 2 receives 83.40% of that amount. [PL 2023, c. 668, §2 (AMD).] [PL 2023, c. 668, §2 (AMD).]

The State Tax Assessor shall certify to the State Controller by the 15th day of each month the amounts to be distributed and credited under this section as of the close of the State Controller's records for the previous month. [PL 2019, c. 501, §29 (NEW).]
36 M.R.S. § 556 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 556
36 §556. Landlord and tenant
Status: in_force

When a tenant paying rent for real estate is taxed therefor, the tenant may retain out of the tenant's rent half of the taxes paid by the tenant. When a landlord is taxed for such real estate, the landlord may recover half of the taxes paid by the landlord and the landlord's rent in the same action against the tenant, unless there is an agreement to the contrary. [PL 2019, c. 501, §18 (AMD).]
36 M.R.S. § 6761 — ME Code / Title 36 / Part 9 / Chapter 917 / Section 6761
36 §6761. Audit process
Status: in_force

This chapter may not be construed to limit the authority of the State Tax Assessor to conduct an audit of a qualified business. When it is determined by the State Tax Assessor upon audit that a qualified business has received a distribution larger than that to which it is entitled under this chapter, the overpayment must be applied against subsequent distributions, unless it is determined that the overpayment is the result of fraud on the part of the qualified business, in which case the State Tax Assessor may disqualify the business from receiving any future distributions. When there is no subsequent distribution, the qualified business to which overpayments were made is liable for the amount of the overpayments and may be assessed pursuant to provisions of Part 1 . [PL 1995, c. 669, §5 (NEW).]
36 M.R.S. § 759-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 759-A
36 §759-A. Prohibition on commingling funds
Status: in_force

A tax collector is prohibited from commingling personal funds with any funds collected for a municipality while performing the duty of tax collector. [PL 2009, c. 193, §3 (NEW).]
36 M.R.S. § 943-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 943-A
36 §943-A. Application for abatement
Status: in_force

Each notice under sections 942 and 1281 that is sent by a municipality or the State Tax Assessor to a person on whose primary residence taxes have been assessed must contain a statement that that person may apply for an abatement of those taxes if the person cannot pay the taxes that have been assessed because of poverty or hardship. [PL 2011, c. 624, §2 (AMD).]
36 M.R.S. § 2901 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2901
36 §2901. Short title
Status: in_force

This chapter shall be known as the "Gasoline Tax Act" and the tax therein imposed shall be known as the "gasoline tax."
36 M.R.S. § 2725 — ME Code / Title 36 / Part 4 / Chapter 367 / Section 2725
36 §2725. Due date
Status: in_force

This excise tax is due May 1, 1986, and each subsequent May 1st. [PL 1985, c. 514, §2 (NEW).]
36 M.R.S. § 5227 — ME Code / Title 36 / Part 8 / Chapter 823 / Section 5227
36 §5227. Time for filing returns
Status: in_force

The income tax return required by this Part must be filed on or before the date a federal income tax return, without regard to extension, is due to be filed. [PL 2003, c. 588, §18 (AMD).]
36 M.R.S. § 5293 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5293
36 §5293. Emergency food assistance program; voluntary checkoff
Status: in_force

1. Emergency food assistance program. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Emergency Food Assistance Program Fund established in Title 12, section 5018 . A taxpayer who is not entitled to a refund under this Part may contribute to the Emergency Food Assistance Program Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Emergency Food Assistance Program Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $...." [PL 2021, c. 437, §3 (NEW); PL 2021, c. 437, §4 (AFF).]

2. Contributions credited to Emergency Food Assistance Program Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1 . Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Emergency Food Assistance Program Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Emergency Food Assistance Program Fund. [PL 2021, c. 437, §3 (NEW); PL 2021, c. 437, §4 (AFF).]
36 M.R.S. § 5332 — ME Code / Title 36 / Part 8 / Chapter 837 / Section 5332
36 §5332. Failure to file return, supply information, pay tax
Status: in_force

1. Failure to pay tax, file return, keep records or supply information. A person commits a Class D crime if that person: A. Is required under this Part to pay any tax or estimated tax, and intentionally fails to pay that tax or estimated tax at the time or times required by law or regulation; [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] B. Is required by this Part or rule prescribed under this Part to make a return, other than a return of estimated tax, and intentionally fails to make the return at the time or times required by law or rule; or [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] C. Is required to keep any records or supply any information and intentionally fails to keep the records or supply the information, at the time or times required by law or rule. [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]

2. Subsequent offense. [PL 2009, c. 361, §31 (RP).]

3. Additional penalties. This section is in addition to other penalties provided by law. [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]

4. Presumption. Proof that a person filed a federal income tax return for a taxable year gives rise to a presumption that the person was required to file a federal income tax return for that taxable year. [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
36 M.R.S. § 6221 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6221
36 §6221. Termination of Circuitbreaker Program
Status: in_force

No benefits are allowed under this chapter for an application filed on or after August 1, 2013. [RR 2013, c. 1, §55 (COR).]
36 M.R.S. § 2020 — ME Code / Title 36 / Part 3 / Chapter 221 / Section 2020
36 §2020. Refund of sales tax on purchases of parts and supplies for windjammers
Status: in_force

1. Definition. For purposes of this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Parts and supplies" means any products used directly and primarily for the operation, repair or maintenance of a windjammer, including, but not limited to, sails, rope, wood, rigging, masts, paints, varnishes, undersealers, engines and pumps, and lubricants and fuel. [PL 2011, c. 425, §1 (NEW); PL 2011, c. 425, §3 (AFF).] B. "Windjammer" means a United States Coast Guard-certified sailing vessel based in the State of traditional construction and designed to a historic standard that is used primarily for providing overnight passenger cruises along the Maine coast for a fee. [PL 2011, c. 425, §1 (NEW); PL 2011, c. 425, §3 (AFF).] [PL 2011, c. 425, §1 (NEW); PL 2011, c. 425, §3 (AFF).]

2. Refund authorized. The State Tax Assessor shall refund to a person that purchases parts and supplies for use in the operation, repair or maintenance of a windjammer the amount of sales tax paid with respect to those parts and supplies upon the person's presenting evidence that the purchase is eligible for a refund under this section. The refund claim must be submitted on a form prescribed by the assessor and must be accompanied by a copy or copies of that portion of the purchaser's most recent filing under the Code indicating that the purchaser is engaged in the operation of a windjammer and such additional information as the assessor may require. An application for a refund under this subsection must be filed with the assessor within 36 months of the date of purchase. [PL 2011, c. 425, §1 (NEW); PL 2011, c. 425, §3 (AFF).]

3. Purchases made free of tax with certificate. Sales tax need not be paid on the purchase of parts and supplies for use in the operation, repair or maintenance of a windjammer if the purchaser has obtained a certificate from the assessor stating that the purchaser is engaged in the operation of a windjammer and authorizing the purchaser to purchase parts and supplies for use in the operation, repair and maintenance of a windjammer without paying Maine sales tax. The seller shall obtain a copy of the certificate together with an affidavit as prescribed by the assessor, to be maintained in the seller's records, attesting to the qualification of purchases for exemption pursuant to this section. [PL 2011, c. 425, §1 (NEW); PL 2011, c. 425, §3 (AFF).]

4. Audit. The assessor may audit a claim for refund filed under subsection 2 or the use of a certificate issued under subsection 3 . If the assessor determines that the amount of the claimed refund is incorrect or that the certificate has been used inappropriately, the assessor may issue an assessment within 3 years from the date of purchase or the date the claim was filed, whichever is later, or at any time if a fraudulent claim was filed. The claimant may seek reconsideration of the assessment pursuant to section 151 . [PL 2011, c. 425, §1 (NEW); PL 2011, c. 425, §3 (AFF).]

5. Payment of claims. The assessor shall pay the approved amount to qualified applicants under this section within 30 days after receipt of a properly completed claim. Interest is not allowed on any payment made to a claimant pursuant to this section. [PL 2011, c. 425, §1 (NEW); PL 2011, c. 425, §3 (AFF).]
36 M.R.S. § 606 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 606
36 §606. Tax priority; deceased's personal property
Status: in_force

If a personal property tax has been assessed upon the estate of a deceased person, or if a person assessed for a personal property tax has died, the personal representative, after the personal representative has satisfied the first 4 priorities set forth in Title 18‑C, section 3‑805 , shall, from any estate that has come to the personal representative's hands in such capacity, if such estate is sufficient therefor, pay the personal property tax so assessed to the personal representative under Title 18‑C, section 3‑709 . In default of such payment the personal representative is personally liable for the tax to the extent of the estate that passed through the personal representative's hands that was not used to satisfy claims or expenses with a higher priority. To the extent that the personal representative is not assessed, the successors to the decedent's taxed property shall pay the tax assessed. [PL 2017, c. 402, Pt. C, §103 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]
36 M.R.S. § 4601 — ME Code / Title 36 / Part 7 / Chapter 710 / Section 4601
36 §4601. Legislative findings and purpose
Status: in_force

The Legislature finds that the potato industry is an essential component of the economic and social welfare of the State, particularly in portions of the State which are stressed by lack of other economic opportunities. Accordingly, the Legislature finds that special efforts by State Government are warranted in order to mobilize and improve the Maine potato industry. [PL 1985, c. 753, §§ 14, 15 (NEW).]

The Legislature also finds that the current, highly fragmented organization of the Maine potato industry inhibits the type of effective leadership which is needed if that industry is to survive. The purpose of this chapter is to create a unified organizational structure, under the auspices of a state agency, to provide for the advancement of the Maine potato industry in the public interest and for the public good. Under this new organizational structure, all elements of the Maine potato industry will be represented and will work together under the leadership of a unified, public board to solve the problems facing the industry. [PL 1985, c. 753, §§ 14, 15 (NEW).]
36 M.R.S. § 5219-EE — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-EE
36 §5219-EE. Maine Public Employees Retirement System innovation finance credit (WHOLE SECTION TEXT EFFECTIVE UNTIL 4/16/29) (WHOLE SECTION TEXT REPEALED 4/16/29)
Status: repealed

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE UNTIL 4/16/29)

(WHOLE SECTION TEXT REPEALED 4/16/29)

1. Credit allowed. The Finance Authority of Maine is authorized to issue to the Maine Public Employees Retirement System, referred to in this section as "the retirement system," a refundable credit against the taxes imposed by this Part in an amount certified by the Finance Authority of Maine as equal either to $4,000,000 or 80% of any loss of capital sustained in the innovation finance program established under Title 10, section 1026‑T , whichever is less. Upon receipt of a certification as provided in Title 10, section 1026‑T, subsection 4, paragraph E , the Department of Administrative and Financial Services, Bureau of Revenue Services shall pay the amount certified to the retirement system as provided in that subsection. [PL 2009, c. 633, §5 (NEW).]

2. Reimbursement by the retirement system. In the event that the retirement system incurs a loss and redeems a credit under this section and the retirement system subsequently achieves an aggregate return on all of its investments under the innovation finance program under Title 10, section 1026‑T that exceeds an annualized return of 8%, the retirement system shall reimburse the State in an amount equal to the total amount of credits paid to the retirement system under this section. [PL 2009, c. 633, §5 (NEW).]

3. Limitations. A credit under this section may not be redeemed for any loss occurring after July 1, 2028. Pursuant to Title 10, section 1026‑T , total credits redeemed may not exceed $20,000,000. [PL 2009, c. 633, §5 (NEW).]

4. Audit. The State Tax Assessor may audit any transactions necessary to verify the amount of credits claimed or redeemed under this section. If the assessor determines that a credit larger than that authorized by this section has been received, the assessor may enforce repayment of the overpayment by assessment pursuant to the provisions of chapter 7 or may apply the overpayment against subsequent redemptions made pursuant to this section. [PL 2009, c. 633, §5 (NEW).]

5. Repeal. This section is repealed April 16, 2029. [PL 2009, c. 633, §5 (NEW).]
36 M.R.S. § 3206 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3206
36 §3206. Licenses; users
Status: in_force

It is unlawful for any user to use or consume any special fuel within this State, unless that user is the holder of an uncanceled license issued by the State Tax Assessor. To produce that license, every user shall file with the State Tax Assessor an application in such form as the State Tax Assessor may prescribe, setting forth the name and address of the user. Any unlicensed user who purchases a fuel use identification decal, as required by Title 29‑A, section 525 , must be registered by the State Tax Assessor and subject to this chapter and chapter 461 . [PL 1995, c. 65, Pt. A, §147 (AMD); PL 1995, c. 65, Pt. A, §153 (AFF); PL 1995, c. 65, Pt. C, §15 (AFF).]

In the event that any application for a license to use special fuel as a user in this State shall be filed by any person whose license shall at any time theretofore have been canceled for cause by the State Tax Assessor, or in the case the State Tax Assessor shall be of the opinion that the application is not filed in good faith or that the application is filed by some person as a subterfuge for the real person in interest whose license or registration shall theretofore have been canceled for cause by the State Tax Assessor or in the case where the taxpayer failed to appear in court for any violation of this chapter, then and in any of those events the State Tax Assessor, after a hearing of which the applicant shall have been given 5 days' notice in writing and in which the applicant shall have the right to appear in person or by counsel and present testimony, shall have the right and authority to refuse to issue to the person a license certificate in this State. [PL 1983, c. 94, Pt. D, §6 (NEW).]

The application in proper form having been accepted for filing, and the other conditions and requirements of this section having been complied with, the State Tax Assessor shall issue to that user a license certificate and the license shall remain in full force and effect until canceled as provided in this chapter. [PL 1983, c. 94, Pt. D, §6 (NEW).]

The license certificate so issued by the State Tax Assessor shall not be assignable and shall be valid only for the user in whose name issued. [PL 1983, c. 94, Pt. D, §6 (NEW).]
36 M.R.S. § 208 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 208
36 §208. Equalization
Status: in_force

The State Tax Assessor has the duty of equalizing the county taxes among all municipalities and the unorganized territory. The State Tax Assessor shall equalize and adjust the assessment list of each municipality by adding to or deducting from it such amount as will make it equal to its just value as of April 1st. Notice of the proposed valuations of municipalities within each county must be sent annually to the municipal officers of each municipality within that county on or before the first day of October. The valuation so determined is subject to review by the State Board of Property Tax Review pursuant to subchapter 2‑A , but the valuation finally certified to the Secretary of State pursuant to section 381 must be used for all computations required by law to be based upon the state valuation with respect to municipalities. A municipality shall provide to the State Tax Assessor, upon request, such information as may be necessary for the State Tax Assessor to carry out the purposes of this section. [PL 2021, c. 630, Pt. B, §1 (AMD).]
36 M.R.S. § 572 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 572
36 §572. Purpose
Status: in_force

It has for many years been the declared public policy of the State of Maine, as stated in sections 563 and 564 , to tax all forest lands according to their productivity and thereby to encourage their operation on a sustained yield basis. However, the present system of ad valorem taxation does not always accomplish that objective. It has caused inadequate taxation of some forest lands and excessive taxation and forfeiture of other forest lands. [PL 1979, c. 127, §196 (AMD).]

It is declared to be the public policy of this State that the public interest would be best served by encouraging forest landowners to retain and improve their holdings of forest lands upon the tax rolls of the State and to promote better forest management by appropriate tax measures in order to protect this unique economic and recreational resource. [PL 1971, c. 616, §8 (NEW).]

This subchapter implements the 1970 amendment of Section 8 of Article IX of the Maine Constitution providing for valuation of timberland and woodlands according to their current use by means of a classification and averaging system designed to provide efficient administration. [PL 1973, c. 308, §1 (NEW).]

Therefore, this subchapter is enacted for the purpose of taxing forest lands generally suitable for the planting, culture and continuous growth of forest products on the basis of their potential for annual wood production in accordance with the following provisions. [PL 1971, c. 616, §8 (NEW).]
36 M.R.S. § 5320 — ME Code / Title 36 / Part 8 / Chapter 835 / Section 5320
36 §5320. Transferees
Status: in_force

1. General. The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, addition to tax, penalty or interest due the assessor under this Part shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates, except as hereinafter provided in this section. The term transferee includes, but is not limited to, donee, heir, legatee, devisee and distributee. [P&SL 1969, c. 154, §F/§1 (NEW).]

2. Period of limitation. In the case of the liability of an initial transferee, the period of limitation for assessment of any liability is within one year after the expiration of period of limitation against the transferor. In the case of the liability of a transferee of a transferee, within one year after the expiration of the period of limitation against the preceding transferee, but not more than 3 years after the expiration of the period of limitation for assessment against the original transferor; except that if before the expiration of the period of limitation for the assessment of the liability of the transferee, a proceeding for the collection of the liability has been begun against the initial transferor or the last preceding transferee, respectively, then the period of limitation for assessment of the liability of the transferee shall expire one year after the proceeding is terminated. [P&SL 1969, c. 154, §F/§1 (NEW).]

3. Extension by agreement. If before the expiration of the time provided in this section for the assessment of the liability, the assessor and the transferee have both consented in writing to its assessment after such time, the liability may be assessed at any time prior to the expiration of the period agreed upon or an extension thereof. For the purpose of determining the period of limitation on credit or refund to the transferee of overpayments of tax made by such transferee of overpayments of tax made by the transferor of which the transferee is legally entitled to credit or refund, such agreement and any extension thereof shall be deemed an agreement or extension referred to in section 5278, subsection 3 . If the agreement is executed after the expiration of the period of limitation for assessment against the taxpayer with reference to whom the liability of such transferee arises, then in applying the limitations under section 5278, subsection 2 on the amount of the credit or refund, the periods specified in section 5278, subsection 1 shall be increased by the period from the date of such expiration to the date of the agreement. [PL 1979, c. 541, Pt. A, §248 (AMD).]

4. Transferor deceased. If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred. [P&SL 1969, c. 154, §F/§1 (NEW).]
36 M.R.S. § 183 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 183
36 §183. Criminal offenses; statute of limitations
Status: in_force

Notwithstanding Title 17‑A, section 8 , prosecution of any crime defined in this Title must be commenced within 6 years after it has been committed. [PL 1987, c. 772, §6 (NEW).]
36 M.R.S. § 145 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 145
36 §145. Declaration of jeopardy
Status: in_force

If the State Tax Assessor determines that the collection of any tax will be jeopardized by delay, the assessor, upon giving notice of this determination to the person liable for the tax by personal service or certified mail, may demand an immediate return with respect to any period or immediate payment of any tax declared to be in jeopardy, or both, and may terminate the current reporting period and demand an immediate return and payment with respect to that period. Notwithstanding any other provision of law, taxes declared to be in jeopardy are payable immediately, and the assessor may proceed immediately to collect those taxes by any collection method authorized by this Title. The person liable for the tax may stay collection by requesting reconsideration of the declaration of jeopardy in accordance with section 151 and depositing with the assessor within 30 days from receipt of notice of the determination of jeopardy a bond or other security in the amount of the liability with respect to which the stay of collection is sought. A determination of jeopardy by the assessor is presumed to be correct, and the burden of showing otherwise is on the taxpayer. [PL 2011, c. 380, Pt. J, §4 (AMD).]
36 M.R.S. § 751 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 751
36 §751. County taxes; collection
Status: in_force

The tax collector shall collect county taxes and pay those taxes to the treasurer of the municipality as other taxes are paid. [PL 2021, c. 531, Pt. B, §3 (AMD).]
36 M.R.S. § 6662 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6662
36 §6662. Disallowance of reimbursement for certain property
Status: in_force

Reimbursement under this chapter may not be made for property tax payments made with respect to property located at a facility that has permanently ceased all productive operations on April 1st of the year for which the property taxes are assessed and where no productive operations have been conducted for at least 12 months before the date that reimbursement is requested. This section does not apply if the owner of the facility has publicly advertised that the facility is available for sale or lease and has made a good faith effort to market and sell or lease the facility to prospective buyers or lessees. [PL 2001, c. 392, §1 (NEW); PL 2001, c. 392, §3 (AFF).]
36 M.R.S. § 7127 — ME Code / Title 36 / Part 10 / Chapter 921 / Section 7127
36 §7127. Cooperating sovereigns
Status: in_force

The agreement is an accord among individual cooperating sovereigns in furtherance of their governmental functions. The agreement provides a mechanism among the member states to establish and maintain a cooperative, simplified system for the application and administration of sales and use taxes under the duly adopted law of each member state. [PL 2001, c. 496, §1 (NEW).]
36 M.R.S. § 5202-A — ME Code / Title 36 / Part 8 / Chapter 817 / Section 5202-A
36 §5202-A. Small business investment companies exempt
Status: in_force

Corporate small business investment companies, licensed under the United States Small Business Investment Act of 1958, as amended, and commercially domiciled in Maine and doing business primarily in Maine, shall be exempt from taxation under this Part. [PL 1977, c. 640, §2 (NEW).]
36 M.R.S. § 3213 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3213
36 §3213. Refunds of taxes erroneously or illegally collected
Status: in_force

If the State Tax Assessor determines that a tax or penalty imposed by this chapter has been erroneously or illegally collected from a user, that user is entitled to a refund of the amount that was erroneously or illegally collected. The refund must be paid to that user from the Highway Fund. [PL 2011, c. 240, §26 (AMD).]

A refund may not be made under this section unless a written claim stating the grounds upon which the refund is claimed in a form prescribed by the assessor is filed with the assessor within 3 years from the date of the payment of the amount that was erroneously or illegally collected. [PL 2011, c. 240, §26 (AMD).]
36 M.R.S. § 4042 — ME Code / Title 36 / Part 6 / Chapter 573 / Section 4042
36 §4042. Proof of payment filed in Probate Court
Status: in_force

At any time before the expiration of 15 months after the qualification in any Probate Court in this State of a personal representative of the will of or personal representative of the estate of a nonresident decedent, the personal representative shall file with the court proof that all death taxes, together with interest or penalties thereon, due to the state of domicile of the decedent or to any political subdivision thereof, have been paid or secured or that no taxes, interest or penalties are due, as the case may be. [PL 1983, c. 480, Pt. A, §63 (AMD).]
36 M.R.S. § 3913 — ME Code / Title 36 / Part 6 / Chapter 569 / Section 3913
36 §3913. Interpretation of provisions
Status: in_force

This chapter shall be so interpreted and construed as to effectuate its general purpose to make uniform the law of those states which enact it.
36 M.R.S. § 1077 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1077
36 §1077. Purchaser's failure to pay in 20 days voids sale
Status: in_force

If the purchaser of real estate sold for taxes under section 1074 fails to pay the tax collector within 20 days after the sale of the amount bid by the purchaser, the sale is void, and the municipality in which such sale was made is deemed to be the purchaser of the real estate sold, the same as if purchased by someone in behalf of the municipality under section 1082 . If a municipality becomes a purchaser of real estate under this section, the deed to it must set forth the fact that a sale was duly made, the amount bid for the real estate included in the deed and that the purchaser failed to pay the amount bid within 20 days after the sale. The deed must confer upon that municipality the same rights and duties as if it had been the purchaser under section 1082 . [PL 2025, c. 113, Pt. D, §64 (AMD).]
36 M.R.S. § 314 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 314
36 §314. Removal
Status: in_force

The chief assessor holds office for an indefinite term unless otherwise specified by contract. A chief assessor may be removed from office as follows: [PL 2007, c. 627, §10 (AMD).]

1. Probationary period. A chief assessor serving a probationary period may be removed by the executive committee upon 30 days' written notice stating the reason for the removal. [PL 2007, c. 627, §10 (AMD).]

2. Tenure. A chief assessor who has tenure may be removed for cause by the executive committee in the manner provided for the removal of town managers in Title 30‑A, section 2633 . [PL 2007, c. 627, §10 (AMD).]

3. Certification revoked. A chief assessor whose certification is revoked by the State Tax Assessor must be removed from office immediately. [PL 2007, c. 627, §10 (AMD).]

4. Lapsed or expired certification. [PL 1975, c. 545, §11 (RP).]