36 M.R.S. § 1283 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1283
36 §1283. Supervision, administration and sale of real estate
Status: in_force

A copy of the lien certificate shall be filed in the office of the State Tax Assessor. On the 30th day of March annually, whenever the State shall have acquired title to real estate assessed for any taxes assessed under chapter 115 , the State Tax Assessor shall certify to the State Controller the amount of unpaid taxes, interest and costs then outstanding. Unpaid taxes and interest and costs on the books of the State shall be charged against the Unorganized Territory Education and Services Fund. [PL 1985, c. 459, Pt. C, §9 (AMD).]

Whenever the State acquires title to real estate under this subchapter, except real estate that is a permanent residence, as defined in section 681, the State Tax Assessor shall cause an inventory to be made of all the real estate. The inventory must contain a description of the real estate, amount of accrued taxes by years and any other information necessary in the administration and supervision of the real estate. A copy of the inventory must be furnished to the Commissioner of Agriculture, Conservation and Forestry and the Commissioner of Inland Fisheries and Wildlife prior to the convening of the Legislature. The assessor shall report annually to the Legislature not later than 15 days after it convenes. The report must contain a copy of the inventory of real estate then owned by the State and such recommendations as to the disposition of this real estate the assessor, the Commissioner of Agriculture, Conservation and Forestry and the Commissioner of Inland Fisheries and Wildlife may wish to make. Whenever the State acquires title to real estate that is a permanent residence, as defined in section 681 , the State Tax Assessor may cause an inventory to be made of that real estate; that inventory must comply with the requirements of this paragraph. [PL 2017, c. 375, Pt. F, §2 (AMD); PL 2017, c. 375, Pt. F, §4 (AFF).]

The State Tax Assessor shall, after authorization by the Legislature, sell and convey any such real estate; but shall in all cases of sales, except sales to the former owners of the real estate, give public notice of the proposal to sell such real estate and shall ask for competitive bids and shall sell to the highest bidder, with the right of rejecting all bids. Sales of such real estate or any stumpage on that real estate may not be made by the State Tax Assessor except by authorization of the Legislature. Notwithstanding any provisions of this chapter to the contrary, if the State Tax Assessor has not yet conveyed such real estate, the State Tax Assessor may convey the real estate to the prior owner under the authorization of this section if the tax, interest and costs are satisfied by way of full payment, compromise or abatement. [PL 2017, c. 375, Pt. F, §3 (AMD); PL 2017, c. 375, Pt. F, §4 (AFF).]

The supervision, administration, utilization and vindication of the rights of the State in such real estate shall be vested in the State Tax Assessor until title is conveyed or otherwise disposed of by the Legislature. [PL 1967, c. 271, §8 (AMD).]

All money received from the sale or use of such real estate shall be credited to the Unorganized Territory Education and Services Fund. [PL 1985, c. 459, Pt. C, §10 (AMD).]

This section shall apply to real estate acquired through tax sales and owned by the State. [PL 1967, c. 271, §8 (AMD).]
36 M.R.S. § 997 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 997
36 §997. Arrest and commitment; procedure
Status: in_force

When a tax collector or any law enforcement officer by virtue of a warrant, for want of property, arrests any person and commits that person to jail, the tax collector shall give an attested copy of the tax collector's warrant to the jailer and certify, under the tax collector's hand, the sum that the person is to pay as tax and the costs of arresting and committing, and that for want of goods and chattels on which to make distress, the person has been arrested. The copy and certificate are a sufficient warrant to require the jailer to receive and keep the person in custody until the person pays the tax due, charges and 33¢ for the copy of the warrant. The person has the same rights and privileges as a debtor arrested or committed on execution in favor of a private creditor. [PL 2025, c. 113, Pt. D, §57 (AMD).]
36 M.R.S. § 581-F — ME Code / Title 36 / Part 2 / Chapter 105 / Section 581-F
36 §581-F. Report to the Bureau of Forestry on land in unorganized territory
Status: in_force

On or before September 1st of each year, the State Tax Assessor shall provide to the Department of Agriculture, Conservation and Forestry, Bureau of Forestry information on land within the unorganized territory taxed according to this subchapter. The information must include the number of parcels enrolled, classified by parcel size categories. The State Tax Assessor shall consult with the Director of the Bureau of Forestry in determining the parcel size categories and shall provide the information in a consistent format to facilitate comparison from year to year. [PL 2001, c. 564, §5 (NEW); PL 2011, c. 657, Pt. W, §§5, 7 (REV); PL 2013, c. 405, Pt. A, §23 (REV).]
36 M.R.S. § 4641-J — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641-J
36 §4641-J. Recording without tax
Status: in_force

Any register of deeds who, upon recording any deed or receiving a report of a transfer of a controlling interest upon which a tax is imposed by this chapter, fails to collect that tax or to obtain the declaration of value required by this chapter and does so with the intent of defeating the purposes of this chapter commits a civil violation for which a forfeiture not to exceed $200 may be adjudged. [PL 2001, c. 559, Pt. I, §12 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).]
36 M.R.S. § 2012 — ME Code / Title 36 / Part 3 / Chapter 221 / Section 2012
36 §2012. Refund of sales tax on goods removed from State
Status: in_force

A business that operates both within and without this State may request a refund of Maine sales tax paid at the time of purchase on tangible personal property that is placed in inventory in this State and subsequently withdrawn from inventory for: [PL 2015, c. 300, Pt. A, §27 (NEW).]

1. Use outside the State. Use at a fixed location of the business in another taxing jurisdiction; [PL 2015, c. 300, Pt. A, §27 (NEW).]

2. Fabrication, attachment or incorporation outside the State. Fabrication, attachment or incorporation into other tangible personal property for use at a fixed location of the business in another taxing jurisdiction; or [PL 2015, c. 300, Pt. A, §27 (NEW).]

3. Incorporation into real property. Incorporation into real property located in another taxing jurisdiction. [PL 2015, c. 300, Pt. A, §27 (NEW).]

In order to be eligible for the refund, the tangible personal property on which sales tax was paid may not be used by the business prior to its withdrawal from inventory for any purpose other than storage or the fabrication, attachment or incorporation described in subsection 2 . The business must also maintain inventory records by which the acquisition and disposition of such tangible personal property may be traced. A refund may not be made when the taxing jurisdiction to which the tangible personal property is removed levies a sales or use tax. Refunds under this section must be requested in accordance with section 2011 . [PL 2015, c. 300, Pt. A, §27 (NEW).]
36 M.R.S. § 6663 — ME Code / Title 36 / Part 9 / Chapter 915 / Section 6663
36 §6663. Program name (REALLOCATED FROM TITLE 36, SECTION 6661)
Status: in_force

(REALLOCATED FROM TITLE 36, SECTION 6661)

The procedure for business property tax reimbursement provided by this chapter may be referred to as the "Business Equipment Tax Reimbursement" or "BETR" program. [RR 2001, c. 1, §46 (RAL).]
36 M.R.S. § 1287 — ME Code / Title 36 / Part 2 / Chapter 107 / Section 1287
36 §1287. Action may be commenced in 10 years after disability
Status: in_force

If any former owner, or person claiming under that former owner, during the period of 20 years, or any portion of that period, is a minor, is suffering from a mental illness, is imprisoned or is absent from the United States, that person may, if otherwise entitled, bring such action at any time within 10 years after such disability is removed, notwithstanding that the period of 20 years has expired, and if such person dies during the continuance of the disability, and a determination or judgment has not been had on that person's title or right of action, such action may be brought by that person's heirs or other person claiming under that person at any time within 10 years after that person's death, notwithstanding that the 20 years have elapsed. [PL 2025, c. 113, Pt. D, §73 (AMD).]
36 M.R.S. § 5124-B — ME Code / Title 36 / Part 8 / Chapter 805 / Section 5124-B
36 §5124-B. Standard deduction; resident on or after January 1, 2016 but before January 1, 2018
Status: in_force

For tax years beginning on or after January 1, 2016 but before January 1, 2018, the standard deduction of a resident individual is equal to the sum of the basic standard deduction and any additional standard deduction, subject to the phase-out under subsection 3 . [PL 2017, c. 474, Pt. B, §1 (AMD).]

1. Basic standard deduction. The basic standard deduction is: A. For single individuals and married persons filing separate returns, the basic standard deduction is $11,600; [PL 2015, c. 267, Pt. DD, §14 (NEW).] B. For individuals filing as heads of household, the basic standard deduction is the amount allowed under paragraph A multiplied by 1.5; and [PL 2015, c. 267, Pt. DD, §14 (NEW).] C. For individuals filing married joint returns or surviving spouses, the basic standard deduction is the amount allowed under paragraph A multiplied by 2. [PL 2015, c. 267, Pt. DD, §14 (NEW).] [PL 2015, c. 267, Pt. DD, §14 (NEW).]

2. Additional standard deduction. The additional standard deduction is the amount allowed under the Code, Section 63(c)(3). [PL 2015, c. 267, Pt. DD, §14 (NEW).]

3. Phase-out. The total standard deduction of the taxpayer determined in accordance with subsections 1 and 2 must be reduced by an amount equal to the total standard deduction multiplied by the following fraction: A. For single individuals and married persons filing separate returns, the numerator is the taxpayer's Maine adjusted gross income less $70,000, except that the numerator may not be less than zero, and the denominator is $75,000. In no case may the fraction contained in this paragraph produce a result that is more than one; [PL 2017, c. 474, Pt. B, §1 (AMD).] B. For individuals filing as heads of households, the numerator is the taxpayer's Maine adjusted gross income less $105,000, except that the numerator may not be less than zero, and the denominator is $112,500. In no case may the fraction contained in this paragraph produce a result that is more than one; or [PL 2017, c. 474, Pt. B, §1 (AMD).] C. For individuals filing married joint returns or surviving spouses, the numerator is the taxpayer's Maine adjusted gross income less $140,000, except that the numerator may not be less than zero, and the denominator is $150,000. In no case may the fraction contained in this paragraph produce a result that is more than one. [PL 2017, c. 474, Pt. B, §1 (AMD).] [PL 2017, c. 474, Pt. B, §1 (AMD).]
36 M.R.S. § 5219-OO — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5219-OO
36 §5219-OO. Credit for disability income protection plans in the workplace
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Disability income protection plan" or "plan" has the same meaning as in Title 24‑A, section 2804‑B . [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] B. "Elimination period" means the time period during which an employee is unable to work due to a covered sickness or injury but is not yet eligible for disability benefits under the plan. [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] C. "Employee" means an individual who performs services for an employing unit and is eligible to enroll in a qualified short-term disability income protection plan or a qualified long-term disability income protection plan under the terms and conditions of the disability income protection plan. [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] D. "Employing unit" has the same meaning as in Title 26, section 1043, subsection 10 . [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] E. "Qualified long-term disability income protection plan" means an employer-sponsored disability income protection plan that replaces at least 50% of predisability earnings prior to any applicable offsets, offers benefits for at least 24 months, has an elimination period of no greater than 185 days and is either: (1) A plan established after January 1, 2017 that allows for employees to opt out of enrollment; or (2) An existing plan that is reopened for enrollment and allows for employees to opt out of enrollment. [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] F. "Qualified short-term disability income protection plan" means an employer-sponsored disability income protection plan that replaces income of at least $200 per week, offers benefits for at least 6 months, has an elimination period of no more than 30 days and is either: (1) A plan established after January 1, 2017 that allows for employees to opt out of enrollment; or (2) An existing plan that is reopened for enrollment and allows for employees to opt out of enrollment. [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).] [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).]

2. Credit allowed. A taxpayer constituting an employing unit is allowed a credit against the tax imposed by this Part for each taxable year beginning on or after January 1, 2017 for either a qualified short-term disability income protection plan or a qualified long-term disability income protection plan. [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).]

3. Limit. The total annual credit for a taxpayer under this section is limited to an amount equal to $30 for each employee enrolled after January 1, 2017 in either a qualified short-term disability income protection plan or a qualified long-term disability income protection plan, as long as the employee enrolled in a qualified short-term disability income protection plan or a qualified long-term disability income protection plan was not covered under a disability income protection plan offered by the employing unit in the tax year immediately preceding the year the employer is first eligible for the credit. The credit must be claimed by a taxpayer in the first tax year during which the taxpayer is eligible to claim the credit and may be taken for no more than 3 consecutive tax years. [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).]

4. Carry over; carry back. The amount of the credit that may be used by a taxpayer may not exceed the amount of the tax otherwise due. Any unused credit may not be carried over or carried back by a taxpayer. [PL 2017, c. 211, Pt. D, §9 (NEW); PL 2017, c. 211, Pt. D, §14 (AFF).]
36 M.R.S. § 5279 — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5279
36 §5279. Interest on overpayment
Status: in_force

1. General. Interest at the rate determined pursuant to section 186 must be paid on any refund of an overpayment of the tax imposed by this Part from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later. [PL 2011, c. 1, Pt. EE, §3 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]

2. Date of return or payment. For purposes of this section: A. A return that is filed before the last day prescribed for the filing of a return is deemed to be filed on that last day, determined without regard to any extension of time granted the taxpayer; and [PL 2011, c. 1, Pt. EE, §3 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).] B. A tax that is paid by the taxpayer before the last day prescribed for its payment, withheld from the taxpayer during a taxable year or paid by the taxpayer as estimated income tax for a taxable year is deemed to have been paid on the last day prescribed for its payment. [PL 2011, c. 1, Pt. EE, §3 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).] [PL 2011, c. 1, Pt. EE, §3 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]

3. Return and payment of withholding tax. [PL 2011, c. 1, Pt. EE, §3 (RP); PL 2011, c. 1, Pt. EE, §4 (AFF).]

4. Exceptions. Notwithstanding subsection 1 , interest may not be paid by the assessor on an overpayment of the tax imposed by this Part that is refunded within 60 days after the last date prescribed, or permitted by extension of time, for filing the return of that tax or within 60 days after the date the return requesting a refund of the overpayment was filed, whichever is later. In addition, interest may not be paid with respect to a period during which a refund is delayed pending resolution of a proposed setoff under section 185‑A . [PL 2019, c. 659, Pt. D, §10 (AMD).]
36 M.R.S. § 756 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 756
36 §756. Compensation
Status: in_force

When a municipality chooses a tax collector, the municipality and the tax collector may agree what sum is allowed for performance of the tax collector's duties. If the basis of compensation is a percentage of tax collections, such percentage must be computed only upon the cash collections of taxes committed to the tax collector. Tax liens filed but not discharged prior to the time that the tax collector is to perfect the tax collector's collections and the amounts paid by the municipality to the tax collector upon the sale of tax deeds may not be included in computing such percentage. This section may not be construed as relieving the tax collector from the duty of perfecting liens for the benefit of the municipality by one of the methods prescribed by law in all cases in which taxes on real estate remain unpaid. [PL 2025, c. 113, Pt. D, §27 (AMD).]
36 M.R.S. § 1134 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1134
36 §1134. Administration; rules
Status: in_force

The State Tax Assessor may adopt rules necessary to carry out this subchapter. Rules adopted under this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A . [PL 2007, c. 466, Pt. A, §58 (NEW).]
36 M.R.S. § 6150 — ME Code / Title 36 / Part 9 / Chapter 902 / Section 6150
36 §6150. Administration (REALLOCATED TO TITLE 36, SECTION 6145)
Status: in_force

(REALLOCATED TO TITLE 36, SECTION 6145)
36 M.R.S. § 5255-B — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5255-B
36 §5255-B. Certain items of income under the United States Internal Revenue Code
Status: in_force

A person maintaining an office or transacting business within this State that is required to deduct and withhold a tax on items of income under the Code, other than wages subject to withholding as provided in section 5250 , sales of real estate subject to withholding as provided in section 5250‑A or gambling winnings subject to withholding as provided in section 5255‑C , shall deduct and withhold from such items, to the extent they constitute income that is not excluded from taxation under Maine law, a tax equal to 5% of the income, unless withholding pursuant to the Code is based on other than a flat rate amount. In that event, the State's withholding procedure must estimate taxable income using the same approach to exemptions as the Code and the amount of tax to be withheld must be calculated in accordance with withholding methods prescribed pursuant to section 5250 . [PL 2021, c. 630, Pt. A, §3 (AMD).]
36 M.R.S. § 554 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 554
36 §554. Mortgaged real estate; taxes; payment
Status: in_force

In cases of mortgaged real estate, the mortgagor, for the purposes of taxation, shall be deemed the owner, until the mortgagee takes possession, after which the mortgagee shall be deemed the owner. Any mortgagee of real estate, on which any taxes remain unpaid for a period of 8 months after the taxes are assessed, may pay such taxes, and the amount so paid together with interest and costs thereon shall become a part of the mortgage debt and shall bear interest at the same rate as the lowest rate of interest provided for in any of the notes secured by any mortgage on that real estate held by such mortgagee.
36 M.R.S. § 1083 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1083
36 §1083. Collector's deed; prima facie evidence of validity of sale
Status: in_force

In the trial of any civil action, involving the validity of any sale of real estate for nonpayment of taxes, it shall be sufficient for the party claiming under it, in the first instance to produce in evidence the tax collector's deed, duly executed and recorded, which shall be prima facie evidence of his title, and if the other party claims and offers evidence to show that such sale was invalid and ineffectual to convey the title, the party claiming under it shall have judgment in his favor so far as relates to said tax title, if he then produces the assessment, signed by the assessors, and their warrant to the tax collector, and proves that such tax collector complied with the requirements of law in selling such real estate. In all civil actions involving the validity of such sales the tax collector's return to the municipal clerk shall be prima facie evidence of all facts therein set forth.
36 M.R.S. § 574-C — ME Code / Title 36 / Part 2 / Chapter 105 / Section 574-C
36 §574-C. Reduction of parcels with structures; shoreland areas
Status: in_force

If a parcel of land for which an owner seeks classification under this subchapter on or after August 1, 2012 contains a structure for which a minimum lot size is required under state law or by municipal ordinance, the owner in the schedule under section 579 shall apply the following reduction to the land to be valued under this subchapter. [PL 2011, c. 618, §3 (NEW).]

1. Structures. For each structure located on the parcel for which a minimum lot size is required under state law or by municipal ordinance, the owner in the schedule under section 579 shall exclude from the forest land subject to valuation under this subchapter the area of land in the parcel containing the structure or structures, which may not be less than 1/2 acre. [PL 2011, c. 618, §3 (NEW).]

2. Shoreland areas. For each residential structure located within a shoreland area, as identified in Title 38, section 435 , the owner in the schedule under section 579 shall exclude from the forest land subject to valuation under this subchapter the area of land in the parcel containing the structure or structures, which may not be less than 1/2 acre, and the excluded parcel must include 100 feet of shoreland frontage or the minimum shoreland frontage required by the applicable minimum requirements of the zoning ordinance for the area in which the land is located, whichever is larger. If the parcel has less than 100 feet of shoreland frontage, the entire shoreland frontage must be excluded. This subsection does not apply to a structure that is used principally for commercial activities related to forest products that have commercial value as long as any residential use of the structure is nonrecreational, temporary in duration and purely incidental to the commercial use. [PL 2011, c. 618, §3 (NEW).]
36 M.R.S. § 1121 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1121
36 §1121. Program monitoring
Status: in_force

The Department of Agriculture, Conservation and Forestry and the Bureau of Revenue Services shall periodically review the level of participation in the farm and open space tax program, the taxes saved due to that participation, the fiscal impact, if any, on municipalities, including the impact of any penalties assessed under section 1112‑C and the effectiveness of the program in preserving farmland and open space. The department and the bureau may report to the joint standing committee of the Legislature having jurisdiction over taxation matters on the status of the program. The department and the bureau may identify problems that prevent realization of the purposes of this subchapter and potential solutions to remedy those problems. [PL 2021, c. 630, Pt. C, §16 (AMD).]
36 M.R.S. § 182 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 182
36 §182. Injunctions
Status: in_force

1. Generally. The State Tax Assessor may, through the Attorney General, file an action in Superior Court applying for an order to enjoin from doing business any person who has: A. Failed to register with the assessor when the person is required to register by any provision of Part 3 or Part 5 or by any rule adopted pursuant to this Title, as long as the assessor has provided written notice and the person continues to fail to register 15 days after receiving notice from the assessor of such failure; [PL 2025, c. 388, Pt. G, §2 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).] B. Failed to file with the assessor any overdue return required by Part 3 or Part 5 within 15 days after receiving notice from the assessor of such failure; [PL 2025, c. 388, Pt. G, §2 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).] C. Failed to pay any tax required by Part 3 or Part 5 when the tax is shown to be due on a return filed by that person, or that is otherwise conceded by that person to be due, or has been determined by the assessor to be due and that determination has become final; [PL 2025, c. 388, Pt. G, §2 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).] D. Knowingly filed a false return required by Part 3 or Part 5 ; or [PL 2025, c. 388, Pt. G, §2 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).] E. Failed to deduct and withhold, or truthfully account for or pay over or make returns of, income taxes in violation of the provisions of chapter 827 . [PL 2001, c. 583, §8 (NEW).] [PL 2025, c. 388, Pt. G, §2 (AMD); PL 2025, c. 388, Pt. G, §48 (AFF).]

2. Payroll processors. [PL 2003, c. 668, §8 (RP); PL 2003, c. 668, §12 (AFF).]

3. Venue; form and content of complaint. The complaint may be filed in the Superior Court in any county where the defendant has a regular place of business or in Kennebec County if the defendant has no regular place of business. The complaint must set forth the name and the address of the defendant as stated in the defendant's last return filed with the assessor or, if no such return was filed, the defendant's last known address; the breach of the law or rule committed by the defendant; and the assessor's prayer for relief. The complaint need not be verified. [PL 2001, c. 583, §8 (NEW).]

4. Procedure. The Superior Court shall fix a time and place for hearing and cause notice of the time and place of the hearing to be given to the defendant. The defendant shall serve upon the assessor a copy of any answer to the complaint at least 3 days before the day of the hearing. The Superior Court may enter and change such orders and decrees from time to time as the nature of the case may require and, if necessary, may appoint a receiver. [PL 2001, c. 583, §8 (NEW).]

5. Other remedies no defense. The existence of other civil or criminal remedies is not a defense to a proceeding brought pursuant to this section. [PL 2001, c. 583, §8 (NEW).]
36 M.R.S. § 1602 — ME Code / Title 36 / Part 2 / Chapter 115 / Section 1602
36 §1602. Annual tax
Status: in_force

1. Annual levy of tax. A tax, to be known as the Unorganized Territory Educational and Services Tax, shall be levied each year upon all nonexempt real and personal property located in the Unorganized Territory Tax District on April 1st of each year. The State Tax Assessor shall fix the status of all taxpayers and of all such property as of that date. [PL 1977, c. 698, §8 (NEW).]

2. Computation and determination of tax. The tax shall be computed and apportioned on the basis of the State Tax Assessor's determination of the value of that property. [PL 1977, c. 698, §8 (NEW).]

3. Determination of original tax. The State Tax Assessor shall determine the amount of tax due from each taxpayer. The State Tax Assessor shall notify each taxpayer in writing, not later than August 1st annually. [PL 1989, c. 508, §11 (AMD).]

4. Establishment of mill rate. A. The State Tax Assessor shall establish a separate mill rate for each county, which is calculated to raise the amount certified by the Legislature as the cost of county-provided services in the unorganized territory. [PL 1983, c. 471, §16 (NEW).] B. The State Tax Assessor shall establish a district-wide mill rate calculated to raise the cost of all other portions of the municipal cost component certified by the Legislature. [PL 2007, c. 541, Pt. F, §3 (AMD).] B-1. [PL 1991, c. 622, Pt. T, §1 (RP).] C. The rates calculated under paragraphs A and B shall be added and rounded to the next highest 1/4 of a mill to determine the mill rate for the municipal cost component which will be assessed against the taxable property in each county. [PL 1983, c. 471, §16 (NEW).] [PL 2007, c. 541, Pt. F, §3 (AMD).]

5. Due dates; interest. Taxes levied under this section must be paid to the State Tax Assessor on or before October 1st of each year. A person who fails to pay the tax on or before October 1st is liable for interest on the tax pursuant to section 186 , except that the rate of interest beginning on October 1, 2019 equals the maximum rate posted on the Treasurer of State's publicly accessible website according to section 505, subsection 4 . [PL 2019, c. 401, Pt. A, §17 (NEW).]
36 M.R.S. § 891 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 891
36 §891. Collection of delinquent county taxes
Status: in_force

When the time for the payment of a county tax has expired and it is unpaid, the county treasurer shall give notice thereof to the treasurer of any delinquent municipality, and unless such tax is paid within 60 days, the county treasurer may issue a warrant to the sheriff of the county, returnable in 90 days, requiring the sheriff to levy by distress and sale upon the real and personal property of any of the inhabitants of the municipality. The sheriff or the sheriff's deputy shall execute such warrants, observing the regulations provided for satisfying warrants against delinquent collectors prescribed by sections 803 , 896 and 897 . [PL 2021, c. 531, Pt. B, §5 (AMD).]
36 M.R.S. § 6576 — ME Code / Title 36 / Part 9 / Chapter 914 / Section 6576
36 §6576. Preamnesty settlements
Status: in_force

Notwithstanding any other provision of this chapter, the assessor shall, during the period beginning on the effective date of this chapter to August 31, 2003, make a settlement offer that requires full payment of tax and 1/2 of the accrued interest to any taxpayer that has a recorded and recognized delinquent State tax liability as of the effective date of this chapter. The settlement offer authorized under this section does not apply to a taxpayer whose liability is the result of a criminal conviction or is currently charged with a criminal offense arising from a violation of the state tax law as provided in this Title or Title 17‑A , or has been referred to the Attorney General for criminal prosecution. [PL 2003, c. 20, Pt. AA, §4 (NEW).]
36 M.R.S. § 573 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 573
36 §573. Definitions
Status: in_force

As used in this subchapter, unless the context requires otherwise, the following words shall have the following meanings: [PL 1971, c. 616, §8 (NEW).]

1. Assessor. [PL 1979, c. 378, §6 (RP).]

2. Average annual net wood production rate. "Average annual net wood production rate" means the estimated average net usable amount of wood one acre of land is growing in one year. [PL 1971, c. 616, §8 (NEW).]

2-A. Commercial harvesting or harvesting for commercial use. "Commercial harvesting" or "harvesting for commercial use" means the harvesting of forest products that have commercial value, as defined in subsection 3‑B . [PL 1995, c. 236, §1 (NEW).]

3. Forest land. "Forest land" means land used primarily for growth of trees to be harvested for commercial use, but does not include ledge, marsh, open swamp, bog, water and similar areas, which are unsuitable for growing a forest product or for harvesting for commercial use even though these areas may exist within forest lands. Land which would otherwise be included within this definition shall not be excluded because of: A. Multiple use for public recreation; [PL 1981, c. 625, §1 (NEW).] B. Statutory or governmental restrictions which prevent commercial harvesting of trees or require a primary use of the land other than commercial harvesting; [PL 1981, c. 625, §1 (NEW).] C. Deed restrictions, restrictive covenants or organizational charters that prevent commercial harvesting of trees or require a primary use of land other than commercial harvesting and that were effective prior to January 1, 1982; or [PL 1993, c. 452, §1 (AMD).] D. [PL 1993, c. 452, §2 (RP).] E. Past or present multiple use for mineral exploration. [PL 1981, c. 711, §4 (NEW).] [PL 1993, c. 452, §§1, 2 (AMD).]

3-A. Forest management and harvest plan. "Forest management and harvest plan" means a written document that outlines activities to regenerate, improve and harvest a standing crop of timber. The plan must include the location of water bodies and wildlife habitat identified by the Department of Inland Fisheries and Wildlife. A plan may include, but is not limited to, schedules and recommendations for timber stand improvement, harvesting plans and recommendations for regeneration activities. The plan must be prepared by a licensed professional forester or a landowner and be reviewed and certified by a licensed professional forester as consistent with this subsection and with sound silvicultural practices. [PL 1995, c. 236, §2 (AMD).]

3-B. Forest products that have commercial value. "Forest products that have commercial value" means logs, pulpwood, veneer, bolt wood, wood chips, stud wood, poles, pilings, biomass, fuel wood, Christmas trees, maple syrup, nursery products used for ornamental purposes, wreaths, bough material or cones or other seed products. [PL 1995, c. 236, §3 (NEW).]

4. Forest type. "Forest type" means a stand of trees characterized by the predominance of one or more groups of key species which make up 75% or more of the sawlog volume of sawlog stands, or cordwood in poletimber stands, or of the number of trees in seedling and sapling stands. [PL 1971, c. 616, §8 (NEW).]

5. Hardwood type. "Hardwood type" means forests in which maple, beech, birch, oak, elm, basswood, poplar and ash, singly or in combination, comprise 75% or more of the stocking. [PL 1971, c. 616, §8 (NEW).]

6. Mixed wood type. "Mixed wood type" means forests in which neither hardwoods nor softwood comprise 75% of the stand but are a combination of both. [PL 1971, c. 616, §8 (NEW).]

6-A. Residential structure. "Residential structure" means a building used for human habitation as a seasonal or year-round residence. It does not include structures that are ancillary to the residential structure, such as a garage or storage shed. [PL 2011, c. 618, §1 (NEW).]

7. Softwood type. "Softwood type" means forests in which pine, spruce, fir, hemlock, cedar and larch, singly or in combination, comprise 75% or more of the stocking. [PL 1971, c. 616, §8 (NEW).]

8. Stumpage value. "Stumpage value" means the average value of standing timber before it is cut expressed in terms of dollars per unit of measure as determined by the State Tax Assessor. [PL 1971, c. 616, §8 (NEW).]

9. Value of the annual net wood production. "Value of the annual net wood production" means the average annual net wood production rate per acre for a forest type multiplied by the weighted average of the stumpage values of all species in the type. [PL 1971, c. 616, §8 (NEW).]
36 M.R.S. § 5401 — ME Code / Title 36 / Part 8 / Chapter 841 / Section 5401
36 §5401. Findings and purpose
Status: in_force

Inflation erodes the value of personal exemptions and deductions in the Maine individual income tax structure and distorts fiscal equity among taxpayers. Inflation-induced increases in individual income tax revenues result in annual collections that exceed the amounts anticipated by legislative actions establishing rates, exemptions, deductions and other features of the Maine individual income tax. Furthermore, the income tax laws of this State, in combination with economic inflation, have caused inequitable treatment of the taxpayers because the application of inflexible, statutorily prescribed rates of tax, standard deduction and personal exemption to increasing personal incomes has resulted in increasing the taxpayer's tax liability while the taxpayers purchasing power has remained the same or, in some instances has decreased. It is the purpose of this Act to correct this situation by requiring that certain components of the individual income tax structure be adjusted in order to compensate for the impact of inflation. [IB 1981, c. 2, §4 (NEW).]
36 M.R.S. § 151-C — ME Code / Title 36 / Part 1 / Chapter 7 / Section 151-C
36 §151-C. Taxpayer advocate and experience officer
Status: in_force

1. Appointment. The Commissioner of Administrative and Financial Services shall hire the taxpayer advocate and experience officer as an employee of the bureau who is independent of and not subject to the supervision or control of the assessor or any other employee of the bureau. The taxpayer advocate and experience officer is an unclassified employee and serves at the pleasure of the commissioner. The taxpayer advocate and experience officer need not be an attorney. [PL 2025, c. 486, Pt. A, §1 (AMD).]

2. Duties and responsibilities. The duties and responsibilities of the taxpayer advocate and experience officer are to: A. Assist taxpayers in resolving problems with the bureau by: (1) Establishing a taxpayer's best contact within the bureau to provide an accelerated review of the taxpayer's issues; (2) Facilitating speedy resolution within the bureau, if possible, including offer in compromise and payment plan options; and (3) Explaining reconsideration and appeal options, if available, under this Part; [PL 2025, c. 486, Pt. A, §1 (AMD).] B. Assist taxpayers, stakeholder advocacy groups, Legislators and other interested parties by describing available tax benefit programs and assisting with simplified access to those programs; [PL 2025, c. 486, Pt. A, §1 (AMD).] C. Propose to the assessor and the bureau's division directors any recommended changes in the administrative practices of the bureau to mitigate problems identified or arising under paragraphs A and B ; and [PL 2025, c. 486, Pt. A, §1 (AMD).] D. Identify legislative changes that may be appropriate to mitigate problems identified or arising under paragraphs A and B and report recommendations in the annual report required under subsection 3. [PL 2025, c. 486, Pt. A, §1 (AMD).] [PL 2025, c. 486, Pt. A, §1 (AMD).]

3. Annual report. Beginning in 2026, the taxpayer advocate and experience officer shall prepare and submit by January 15th an annual report of activities and recommendations under subsection 2 of the taxpayer advocate and experience officer to the Governor, commissioner, the Associate Commissioner for Tax Policy, the assessor and the joint standing committee of the Legislature having jurisdiction over taxation matters. [PL 2025, c. 486, Pt. A, §1 (AMD).]

4. Investigation. [PL 2025, c. 486, Pt. A, §1 (RP).]

5. Response. [PL 2025, c. 486, Pt. A, §1 (RP).]
36 M.R.S. § 681 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 681
36 §681. Definitions
Status: in_force

As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

1. Applicant. "Applicant" means an individual who has applied for a homestead property tax exemption pursuant to this subchapter. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

1-A. Cooperative housing corporation. "Cooperative housing corporation" means an entity organized for the purpose of owning residential real estate in which residents own shares that entitle the shareholder to inhabit a certain space within a residential dwelling. [PL 2005, c. 647, §1 (NEW); PL 2005, c. 647, §5 (AFF).]

1-B. Cooperative property. "Cooperative property" means the real property, including mobile and manufactured homes, owned by a cooperative housing corporation for the primary purpose of residential use. [PL 2005, c. 647, §1 (NEW); PL 2005, c. 647, §5 (AFF).]

2. Homestead. "Homestead" means any residential property, including cooperative property, in this State assessed as real property owned by an applicant or held in a revocable living trust for the benefit of the applicant and occupied by the applicant as the applicant's permanent residence or owned by a cooperative housing corporation and occupied as a permanent residence by a resident who is a qualifying shareholder. A "homestead" does not include any real property used solely for commercial purposes. [PL 2005, c. 647, §2 (AMD); PL 2005, c. 647, §5 (AFF).]

3. Permanent residence. "Permanent residence" means that place where an individual has a true, fixed and permanent home and principal establishment to which the individual, whenever absent, has the intention of returning. An individual may have only one permanent residence at a time and, once a permanent residence is established, that residence is presumed to continue until circumstances indicate otherwise. [PL 1997, c. 643, Pt. HHH, §3 (NEW); PL 1997, c. 643, Pt. HHH, §10 (AFF).]

4. Permanent resident. "Permanent resident" means an individual who has established a permanent residence. For purposes of this subchapter, a person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military or naval post, station or base in this State is deemed to be a permanent resident. A member of the Armed Forces of the United States stationed in the State who applies for an exemption shall present certification from the commander of the member's post, station or base or from the commander's designated agent that the member is permanently stationed at that post, station or base. For purposes of this subsection, "a person on active duty serving in the Armed Forces of the United States" does not include a member of the National Guard or the Reserves of the United States Armed Forces. [PL 2009, c. 418, §1 (AMD); PL 2009, c. 418, §3 (AFF).]

5. Qualifying shareholder. "Qualifying shareholder" means a person who is a: A. Shareholder in a cooperative housing corporation that owns a homestead in this State; [PL 2005, c. 647, §3 (NEW); PL 2005, c. 647, §5 (AFF).] B. Shareholder for the preceding 12 months in the cooperative housing corporation specified in paragraph A ; and [PL 2005, c. 647, §3 (NEW); PL 2005, c. 647, §5 (AFF).] C. Permanent resident of this State. [PL 2005, c. 647, §3 (NEW); PL 2005, c. 647, §5 (AFF).] [PL 2005, c. 647, §3 (NEW); PL 2005, c. 647, §5 (AFF).]
36 M.R.S. § 188 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 188
36 §188. Remedies not exclusive
Status: in_force

Each remedy provided in this Title is not exclusive and is in addition to all other remedies prescribed in this Title for the enforcement and collection of any tax imposed by this Title. [PL 1981, c. 364, §17 (NEW).]
36 M.R.S. § 5217-D — ME Code / Title 36 / Part 8 / Chapter 822 / Section 5217-D
36 §5217-D. Credit for educational opportunity
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Benchmark loan payment" means the monthly loan payment for the amount of the principal cap paid over 10 years at the interest rate for federally subsidized Stafford loans under 20 United States Code, Section 1077a applicable during the individual's last year of enrollment at an accredited Maine community college, college or university or an accredited non-Maine community college, college or university under paragraph G , subparagraph (1), division (b). [PL 2015, c. 267, Pt. QQQ, §1 (AMD); PL 2015, c. 267, Pt. QQQ, §6 (AFF).] A-1. "Accredited non-Maine community college, college or university" means an institution located outside the State that is accredited by a regional accrediting association or by one of the specialized accrediting agencies recognized by the United States Secretary of Education. [PL 2011, c. 665, §7 (NEW); PL 2011, c. 665, §13 (AFF).] A-2. "Accredited Maine community college, college or university" has the same meaning as in Title 20‑A, section 12541, subsection 1 . [PL 2013, c. 525, §15 (NEW).] B. "Employer" has the same meaning as the term "employing unit," as defined in Title 26, section 1043, subsection 10 . [PL 2007, c. 469, Pt. B, §1 (NEW).] B-1. "Financial aid package" means financial aid obtained by a student for attendance at an accredited Maine community college, college or university. For purposes of a qualified individual claiming a credit under this section for tax years beginning on or after January 1, 2013 but before January 1, 2016 who is eligible for a credit under paragraph G, subparagraph (1), division (a), "financial aid package" may include financial aid obtained for up to 30 credit hours of course work at an accredited non-Maine community college, college or university earned prior to transfer to an accredited Maine community college, college or university, if the 30 credit hours were earned after December 31, 2007 and the transfer occurred after December 31, 2012. For purposes of a qualified individual claiming a credit under this section for tax years beginning on or after January 1, 2016 who is eligible for a credit under paragraph G, subparagraph (1), division (a-1), "financial aid package" may include financial aid obtained by a student for attendance at an accredited non-Maine community college, college or university after December 31, 2007. For purposes of a qualified individual claiming a credit under this section for tax years beginning on or after January 1, 2016 who is eligible for a credit under paragraph G, subparagraph (1), division (b), "financial aid package" may include financial aid obtained by a student for attendance at an accredited non-Maine community college, college or university after December 31, 2007. For purposes of a qualified individual claiming a credit under this section for tax years beginning on or after January 1, 2016 who is eligible for a credit under paragraph G , subparagraph (1), division (c), "financial aid package" may include financial aid obtained by a student for attendance at an accredited Maine college or university after December 31, 2007. For purposes of an employer claiming a credit under this section for tax years beginning on or after January 1, 2013, "financial aid package" may include financial aid obtained by a qualified employee for attendance at an accredited non-Maine community college, college or university. "Financial aid package" may include private loans or less than the full amount of loans under federal programs, depending on the practices of the accredited Maine or non-Maine community college, college or university. Loans are includable in the financial aid package only if entered into prior to July 1, 2023. [PL 2017, c. 288, Pt. A, §49 (RPR).] C. "Full time" employment means employment with a normal workweek of 32 hours or more. [PL 2007, c. 469, Pt. B, §1 (NEW).] D. “Part time” employment means employment with a normal workweek of between 16 and 32 hours. [PL 2007, c. 469, Pt. B, §1 (NEW).] D-1. "Principal cap" means: (1) For an individual graduating from an accredited Maine community college, college or university before January 1, 2015, the amount calculated by the State Tax Assessor under Title 20‑A, section 12542 , former subsection 2‑A; (2) For an individual obtaining a bachelor's degree and graduating on or after January 1, 2015, the average in-state tuition and mandatory fees for attendance at the University of Maine System for the academic year ending during the calendar year prior to the year of graduation multiplied by 4; (3) For an individual obtaining an associate degree and graduating on or after January 1, 2015, the average in-state tuition and mandatory fees for attendance at the Maine Community College System for the academic year ending during the calendar year prior to the year of graduation multiplied by 2; and (4) For an individual obtaining a graduate degree and graduating from an accredited Maine college or university, the average in-state tuition and mandatory fees for attendance at the University of Maine System for the academic year ending during the calendar year prior to the year of graduation multiplied by 4. [PL 2015, c. 267, Pt. QQQ, §2 (AMD); PL 2015, c. 267, Pt. QQQ, §6 (AFF).] E. "Qualified employee" means an employee who is employed at least part time and who is a qualified individual or who would be a qualified individual except that the employee's associate or bachelor's degree was awarded by an accredited non-Maine community college, college or university. For tax years beginning on or after January 1, 2016, "qualified employee" means an employee who is employed at least part time and who is a qualified individual or who would be a qualified individual except that the employee's associate, bachelor's or graduate degree was awarded by an accredited non-Maine community college, college or university. [PL 2015, c. 482, §2 (AMD).] F. [PL 2009, c. 553, Pt. B, §2 (RP); PL 2009, c. 553, Pt. B, §5 (AFF).] G. "Qualified individual" means an individual, including the spouse filing a joint return with the individual under section 5221 , who is eligible for the credit provided in this section. An individual is eligible for the credit if the individual: (1) Attended and obtained: (a) An associate or bachelor's degree from an accredited Maine community college, college or university after December 31, 2007 but before January 1, 2016. The individual need not obtain the degree from the institution in which that individual originally enrolled as long as all course work toward the degree is performed at an accredited Maine community college, college or university, except that an individual who transfers to an accredited Maine community college, college or university after December 31, 2012 but before January 1, 2016 from outside the State and earned no more than 30 credit hours of course work toward the degree at an accredited non-Maine community college, college or university after December 31, 2007 and prior to the transfer is eligible for the credit if all other eligibility criteria are met. Program eligibility for such an individual must be determined as if the commencement of course work at the relevant accredited Maine community college, college or university was the commencement of course work for the degree program as a whole. This division does not apply to tax years beginning after December 31, 2015; (a-1) For tax years beginning on or after January 1, 2016, an associate or bachelor's degree from an accredited Maine community college, college or university after December 31, 2007 but before January 1, 2016, regardless of whether the individual earned credit hours of course work toward the degree outside the State; (b) An associate or bachelor's degree from an accredited Maine or non-Maine community college, college or university after December 31, 2015; or (c) A graduate degree from an accredited Maine college or university after December 31, 2015; (4) During the taxable year, was a resident individual; and (5) Worked during the taxable year: (a) For tax years beginning prior to January 1, 2015, at least part time for an employer located in this State or, for tax years beginning on or after January 1, 2013, was, during the taxable year, deployed for military service in the United States Armed Forces, including the National Guard and the Reserves of the United States Armed Forces; (b) For tax years beginning on or after January 1, 2015, at least part time in this State for an employer or as a self-employed individual or was, during the taxable year, deployed for military service in the United States Armed Forces, including the National Guard and the Reserves of the United States Armed Forces; or (c) For tax years beginning on or after January 1, 2016, at least part time in a position on a vessel at sea. As used in this subparagraph, "deployed for military service" means active military duty with the state military forces, as defined in Title 37‑B, section 102 , or the United States Armed Forces, including the National Guard and the Reserves of the United States Armed Forces, whether pursuant to orders of the Governor or the President of the United States. [PL 2019, c. 401, Pt. C, §12 (AMD); PL 2019, c. 401, Pt. C, §16 (AFF).] H. "Resident individual" means someone: (1) Who is domiciled in this State; or (2) Who is not domiciled in this State, but maintains a permanent place of abode in this State and spends in the aggregate more than 183 days of the taxable year in this State, unless the individual is a member of the Armed Forces of the United States. [PL 2011, c. 665, §9 (RPR); PL 2011, c. 665, §13 (AFF).] I. "Seasonal employment" has the same meaning as in Title 26, section 1251 and in regulations promulgated thereunder. [PL 2007, c. 469, Pt. B, §1 (NEW).] J. "Term of employment" includes all months when the individual is actually employed. It includes time periods when an individual is on leave or vacation. It extends to the full year for individuals working for employers who customarily operate only during a regularly recurring period of 9 months or more in a calendar year. For individuals working for employers who customarily operate only during regularly recurring periods of less than 9 months in a calendar year, including seasonal employment, the term of employment extends only to months during which the individual is actually working. [PL 2013, c. 525, §15 (AMD).] [PL 2019, c. 401, Pt. C, §12 (AMD); PL 2019, c. 401, Pt. C, §16 (AFF).]

2. Credit allowed. A qualified individual or an employer of a qualified employee is allowed a credit against the tax imposed by this Part in accordance with the provisions of this section. The credit is created to implement the Job Creation Through Educational Opportunity Program established under Title 20‑A, chapter 428‑C . A. A taxpayer entitled to the credit for any taxable year may carry over and apply to the tax liability for any one or more of the next succeeding 10 years the portion, as reduced from year to year, of any unused credits. [PL 2011, c. 665, §10 (NEW); PL 2011, c. 665, §13 (AFF).] B. A taxpayer may claim a credit based on loan payments actually made to a relevant lender or lenders under this section only with respect to loans that are part of the qualified individual's financial aid package and, for tax years beginning on or after January 1, 2015, only with respect to loan payment amounts paid by the taxpayer during that part of the taxable year that the qualified individual worked in this State. Payment of loan amounts in excess of the amounts due during the taxable year does not qualify for the credit. For tax years beginning before January 1, 2015, refinanced loans that are part of the qualified individual’s financial aid package are eligible for the credit under this section if the refinanced loans remain separate from other debt, including debt incurred in an educational program other than the degree program for which a credit is claimed under this section. For tax years beginning on or after January 1, 2015, refinanced loans or consolidated loans that are part of the qualified individual's financial aid package are eligible for the credit under this section if the refinanced loans or consolidated loans remain separate from other debt, except for debt incurred in an educational program, but only in proportion to the portion of the loan payments that are otherwise eligible under this section. Forbearance or deferment of loan payments does not affect eligibility for the credit under this section. For tax years beginning on or after January 1, 2015, an individual who worked in this State for any part of a month during the Maine residency period of the taxable year is considered to have worked in this State for the entire month. For tax years beginning on or after January 1, 2015, an individual who worked outside this State for an entire month during the Maine residency period is considered to have worked in this State during that month, except that in no case may this exception exceed 3 months during the Maine residency period of the taxable year. [PL 2015, c. 482, §4 (AMD).] C. Except as provided in subsection 3 , the credit under this section may not reduce the tax otherwise due under this Part to less than zero. [PL 2013, c. 525, §15 (AMD).] D. [PL 2013, c. 525, §15 (RP).] [PL 2015, c. 482, §4 (AMD).]

2-A. Limitation. A credit claimed by a qualified individual based on eligibility under subsection 1, paragraph G, subparagraph (1), division (b) or (c) may be claimed only on returns filed for tax years beginning on or after January 1, 2016. A credit based on loan payments made prior to January 1, 2016 is not available to any individual based on eligibility under subsection 1, paragraph G , subparagraph (1), division (b) or (c). [PL 2015, c. 267, Pt. QQQ, §5 (NEW); PL 2015, c. 267, Pt. QQQ, §6 (AFF).]

3. Calculation of the credit; qualified individuals. Subject to subsection 2 and except as provided in this subsection, the credit with respect to a qualified individual is equal to the amount determined under paragraph A or paragraph B , whichever is less, multiplied by the proration factor: A. The benchmark loan payment multiplied by the number of months during the taxable year in which the taxpayer made loan payments; or [PL 2013, c. 525, §15 (AMD).] B. The monthly loan payment amount multiplied by the number of months during the taxable year in which the taxpayer made loan payments. [PL 2013, c. 525, §15 (AMD).] C. [PL 2009, c. 553, Pt. B, §4 (RP); PL 2009, c. 553, Pt. B, §5 (AFF).] The credit under this subsection for a qualified individual under subsection 1, paragraph G , subparagraph (1), division (a) who transferred to an accredited Maine community college, college or university from an accredited non-Maine community college, college or university after December 31, 2012 but before January 1, 2016 and who earned no more than 30 credit hours of course work toward the degree at an accredited non-Maine community college, college or university is equal to 50% of the amount otherwise determined under this section in the case of an associate degree and equal to 75% of the amount otherwise determined under this section in the case of a bachelor's degree. Notwithstanding subsection 2, paragraph C , the credit under this subsection is refundable to the extent the credit is based on loans included in the financial aid package acquired to obtain a bachelor's degree or associate degree in science, technology, engineering or mathematics. For tax years beginning on or after January 1, 2016, the credit under this subsection is refundable to the extent the credit is based on loans included in the financial aid package acquired to obtain an associate degree. For purposes of this subsection, the proration factor is the amount derived by dividing the total number of academic credit hours earned for an associate, bachelor's or graduate degree after December 31, 2007 by the total number of academic credit hours earned for the associate, bachelor's or graduate degree. [PL 2017, c. 170, Pt. D, §8 (AMD).]

4. Conditions for an opportunity program participant claiming the credit. [PL 2013, c. 525, §15 (RP).]

5. Calculation of the credit; employers. Subject to subsection 2 , a taxpayer constituting an employer making loan payments directly to a lender during the taxable year on loans included in a qualified employee's financial aid package may claim a credit equal to the benchmark loan payment or the actual monthly loan payment made by the employer on the loans, whichever is less, multiplied by the number of months during the taxable year the employer made loan payments on behalf of the qualified employee during the term of employment. For tax years beginning on or after January 1, 2016, subject to subsection 2, a taxpayer constituting an employer making loan payments directly to a lender during the taxable year on loans included in a qualified employee's financial aid package may claim a credit equal to the actual monthly loan payment made by the employer on the loans multiplied by the number of months during the taxable year the employer made loan payments on behalf of the qualified employee during the term of employment. The credit under this subsection may not be claimed with respect to months of the taxable year during which the employee was not a qualified employee. If the qualified employee is employed on a part-time basis during the taxable year, the credit with respect to that employee is limited to 50% of the credit otherwise determined under this subsection. [PL 2015, c. 482, §5 (AMD).]

6. Application. Notwithstanding any provision of this section to the contrary, the credit provided by this section, including any carryover of excess credit from prior years, may not be claimed for tax years beginning on or after January 1, 2022. [PL 2021, c. 635, Pt. H, §14 (NEW).]
36 M.R.S. § 6260 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6260
36 §6260. Time for payments; delinquencies
Status: in_force

Whenever any of the circumstances listed in section 6259 occurs: [PL 1989, c. 534, Pt. C, §1 (NEW).]

1. Continuation of assessment year. The deferral of taxes for the assessment year in which the circumstance occurs shall continue for that assessment year; [PL 1989, c. 534, Pt. C, §1 (NEW).]

2. Deferred property taxes due. The amounts of deferred property taxes, including accrued interest, for all years are due and payable to the bureau within 12 months of the date on which the circumstance occurs, except as provided in subsection 3 and sections 6261 and 6263 ; [PL 2023, c. 441, Pt. B, §5 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]

3. Out-of-state move. Notwithstanding the provisions of subsection 2 and section 6263 , when the circumstance listed in section 6259, subsection 4 , occurs, the amount of deferred taxes shall be due and payable 5 days before the date of removal of the property from the State; and [PL 1989, c. 534, Pt. C, §1 (NEW).]

4. Delinquency. If the amounts falling due as provided in this section are not paid on the indicated due date or as extended under section 6263 , those amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in section 6254 . [PL 1989, c. 534, Pt. C, §1 (NEW).]
36 M.R.S. § 4102 — ME Code / Title 36 / Part 6 / Chapter 577 / Section 4102
36 §4102. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2011, c. 380, Pt. M, §9 (NEW).]

1. Adjusted federal gross estate. "Adjusted federal gross estate" means a decedent's federal gross estate as modified by Maine elective property and 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. [PL 2013, c. 331, Pt. C, §17 (AMD); PL 2013, c. 331, Pt. C, §40 (AFF).]

2. Federal gross estate. "Federal gross estate" means the gross estate of a decedent as determined by the assessor in accordance with the Code. The termination provision contained in the Code, Section 2210 must be disregarded. [PL 2011, c. 380, Pt. M, §9 (NEW).]

3. Federal taxable estate. "Federal taxable estate" means the taxable estate of a decedent as determined using the applicable provisions of the Code as of the decedent's date of death, except that the state death tax deduction contained in the Code, Section 2058 and the termination provision contained in the Code, Section 2210 must be disregarded. [PL 2011, c. 380, Pt. M, §9 (NEW).]

4. Maine elective property. "Maine elective property" means all property in which a decedent at the time of death had a qualified income interest for life and with respect to which for purposes of determining the tax imposed by this chapter or chapter 575 on the estate of a predeceased spouse of the decedent the federal taxable estate of that predeceased spouse was decreased pursuant to subsection 7, paragraph A or section 4062, subsection 1‑B, paragraph B . The value of Maine elective property is the value determined by the assessor in accordance with the Code as if such property were includible in the decedent's federal gross estate pursuant to the Code, Section 2044 and, in the case of estates that do not incur a federal estate tax, as if the estate had incurred a federal estate tax. [PL 2011, c. 380, Pt. M, §9 (NEW).]

5. Maine exclusion amount. For estates of decedents dying on or after January 1, 2013, but before January 1, 2016, "Maine exclusion amount" means $2,000,000. For estates of decedents dying on or after January 1, 2016, but before January 1, 2018, "Maine exclusion amount" means the basic exclusion amount determined for the calendar year in accordance with the Code, Section 2010(c)(3). For estates of decedents dying on or after January 1, 2018, "Maine exclusion amount" means $5,600,000. [PL 2017, c. 474, Pt. G, §1 (AMD).]

6. Maine qualified terminable interest property. "Maine qualified terminable interest property" means property: A. That is eligible to be treated as qualified terminable interest property under the Code, Section 2056(b)(7); [PL 2011, c. 380, Pt. M, §9 (NEW).] B. For which no election allowable under the Code, Section 2056(b)(7) is made with respect to the federal estate tax; and [PL 2011, c. 380, Pt. M, §9 (NEW).] C. With respect to which an election is made, on a return timely filed with the assessor, to treat the property as Maine qualified terminable interest property for purposes of the tax imposed by this chapter. The amount of property with respect to which the election is made may not be less than zero or greater than the amount by which the federal applicable exclusion amount under the Code, Section 2010 exceeds the Maine exclusion amount. For the purposes of this paragraph, "federal applicable exclusion amount" does not include any deceased spousal unused exclusion amount under the Code, Section 2010. [PL 2013, c. 546, §11 (AMD).] [PL 2013, c. 546, §11 (AMD).]

7. Maine taxable estate. "Maine taxable estate" means the federal taxable estate: A. Decreased by the value of Maine qualified terminable interest property; [PL 2011, c. 380, Pt. M, §9 (NEW).] B. Increased by the value of Maine elective property; and [PL 2011, c. 380, Pt. M, §9 (NEW).] C. Increased by, notwithstanding the Code, Section 2035, 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. [PL 2011, c. 380, Pt. M, §9 (NEW).] [PL 2011, c. 380, Pt. M, §9 (NEW).]

8. Nonresident. "Nonresident" means a natural person domiciled in a jurisdiction other than this State at the time of death. [PL 2011, c. 380, Pt. M, §9 (NEW).]

9. Personal representative. "Personal representative" means a personal representative of a decedent or, if there is no personal representative appointed, qualified and acting within this State, any person who is in the actual or constructive possession of any property included in the federal gross estate of the decedent, any Maine elective property or any taxable gifts made during the one-year period ending on the date of the decedent's death. [PL 2011, c. 380, Pt. M, §9 (NEW).]

10. Resident. "Resident" means a natural person domiciled in this State at the time of death. [PL 2011, c. 380, Pt. M, §9 (NEW).]

11. Transfer. "Transfer" includes the passing of property or any interest therein, in possession or enjoyment, present or future, by inheritance, descent, devise, succession, bequest, grant, deed, bargain sale, gift or appointment in the manner described in this chapter. [PL 2011, c. 380, Pt. M, §9 (NEW).]

12. Value. "Value" means, when determining value for purposes of this chapter, with respect to an estate or to property included in an estate, including Maine qualified terminable interest property, the value as determined by the assessor in accordance with the Code. [PL 2011, c. 380, Pt. M, §9 (NEW).]
36 M.R.S. § 5274-A — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5274-A
36 §5274-A. Penalty
Status: in_force

Any person required to collect, truthfully account for and pay over the tax imposed by this Part, who willfully fails to collect the tax, willfully fails to truthfully account for, willfully fails to pay over the tax or willfully attempts in any manner to evade or defeat the tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, not collected or not accounted for and paid over. For purposes of this section, "person" means an individual, corporation or partnership or an officer or employee of any corporation, including a dissolved corporation, or a member or employee of any partnership who, as such officer, employee or member, was, at the time of the violation, under a duty to perform the act with respect to which the violation occurred. [PL 1985, c. 691, §40 (AMD).]
36 M.R.S. § 2513-A — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2513-A
36 §2513-A. Tax on premiums of risk retention groups
Status: in_force

Each risk retention group, as defined in Title 24‑A, section 6093 , is liable for payment of premium taxes with respect to direct business for risks resident or located in this State at the same rate and subject to the same interest and penalties as authorized insurers. Each risk retention group shall, on or before March 15th, file with the State Tax Assessor and the Superintendent of Insurance, on forms prescribed by the assessor, a return covering the year ending on the preceding December 31st. At the time of filing the return, each risk retention group shall pay to the assessor the applicable percentage of the difference between the gross and return premiums reported for business transacted during that year. [PL 2007, c. 627, §53 (AMD).]
36 M.R.S. § 3218-A — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3218-A
36 §3218-A. Refunds of tax for fuel used by railroads
Status: in_force

Beginning July 1, 2004, the assessor shall monitor the amount of refunds paid under section 3218 for fuel consumed by vehicles operating on rails and monitor the amount of use tax paid on fuel consumed by vehicles operating on rails under chapter 215 . [PL 2003, c. 498, §10 (NEW).]
36 M.R.S. § 2910 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2910
36 §2910. Refund of tax less 4¢ per gallon to users of aircraft
Status: in_force

A person that buys and uses internal combustion engine fuel for the purpose of propelling piston engine aircraft and that has paid the tax imposed by this chapter on that fuel is entitled to reimbursement in the amount of the tax paid , less 4¢ per gallon, upon presenting to the State Tax Assessor a refund application accompanied by the original invoices showing those purchases. Applications for refunds must be filed with the assessor within 12 months from the date of purchase. All fuel that qualifies for a refund under this section is subject to the use tax imposed by chapter 215 . [PL 2007, c. 438, §72 (AMD).]
36 M.R.S. § 4068 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4068
36 §4068. 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 2005, c. 218, §43 (AMD).]

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 2005, c. 218, §43 (NEW).] B. The federal gross estate, increased by the amount of adjusted taxable gifts made by the decedent after December 31, 1976 and by the aggregate amount of any specific gift tax exemption under former Code, Section 2521 used by the decedent after September 8, 1976 and by Maine elective property, exceeds the exclusion and related unified credit amounts specified in section 4062, subsection 1‑A . [PL 2011, c. 380, Pt. M, §8 (AMD); PL 2011, c. 380, Pt. M, §10 (AFF).] The return must be in the form prescribed by the State Tax 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 2011, c. 380, Pt. M, §8 (AMD); PL 2011, c. 380, Pt. M, §8 (AFF).]

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 4062, subsection 2‑B , 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 2005, c. 12, Pt. N, §3 (NEW); PL 2005, c. 12, Pt. N, §4 (AFF).] B. If the personal representative makes an election pursuant to section 4062, subsection 2‑B , the personal representative shall make such 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 4062, subsection 2‑B . [PL 2005, c. 12, Pt. N, §3 (NEW); PL 2005, c. 12, Pt. N, §4 (AFF).] [PL 2005, c. 218, §43 (AMD).]
36 M.R.S. § 2525 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2525
36 §2525. Employer-provided long-term care benefits
Status: in_force

1. Credit. A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year that begins on or after July 10, 1989 and before January 1, 2000 equal to the lowest of the following: A. Five thousand dollars; [PL 1989, c. 556, Pt. B, §6 (NEW).] B. Twenty percent of the costs incurred by the taxpayer in providing long-term care policy coverage as part of a benefit package; or [PL 1989, c. 556, Pt. B, §6 (NEW).] C. One hundred dollars for each employee covered by an employer-provided long-term care policy. [PL 1989, c. 556, Pt. B, §6 (NEW).] [PL 1999, c. 521, Pt. C, §1 (AMD); PL 1999, c. 521, Pt. C, §9 (AFF).]

2. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Long-term care policy" has the same meaning as in Title 24‑A, section 5051 . [PL 1989, c. 556, Pt. B, §6 (NEW).] B. "Employing unit" has the same meaning as in Title 26, section 1043 . [PL 1989, c. 556, Pt. B, §6 (NEW).] [PL 1989, c. 556, Pt. B, §6 (NEW).]

3. Limitation. The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this chapter. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years. [PL 1989, c. 556, Pt. B, §6 (NEW).]
36 M.R.S. § 1120 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1120
36 §1120. Program promotion
Status: in_force

The Department of Agriculture, Conservation and Forestry shall undertake an informational program designed to educate Maine citizens as to the existence of the farm and open space tax laws, which must include, but not be limited to, informing local farm organizations and associations of tax assessors about the law. [PL 2013, c. 405, Pt. D, §14 (AMD).]

The Department of Agriculture, Conservation and Forestry and the Bureau of Revenue Services shall produce written materials designed to inform municipal assessors, farmers and Maine citizens about the farm and open space tax program. These materials must be in a form that is attractive, easily understandable and designed to interest the public in the program. The department and the bureau shall ensure that these written materials are made available and distributed as widely as possible throughout the State. [PL 2013, c. 405, Pt. D, §14 (AMD).]
36 M.R.S. § 5175-A — ME Code / Title 36 / Part 8 / Chapter 813 / Section 5175-A
36 §5175-A. Maine taxable income of a nonresident estate or trust
Status: in_force

The Maine taxable income of a nonresident estate or trust is equal to its share in that portion of the distributable net income of the estate or trust that is derived from or connected with sources in this State, including items of income, gain, loss and deduction from another estate or trust of which the first estate or trust is a beneficiary, increased or reduced by the amount of any items that are recognized for federal income tax purposes but excluded from the distributable net income of the estate or trust and modified by the addition or subtraction of its share of the fiduciary adjustment determined under section 5164 , less the amount of the deduction for its federal exemption. The source of items of income, gain, loss or deduction must be determined in accordance with section 5142 as if the estate or trust were a nonresident individual. [PL 2009, c. 434, §72 (NEW).]
36 M.R.S. § 208-A — ME Code / Title 36 / Part 2 / Chapter 101 / Section 208-A
36 §208-A. Adjustment for sudden and severe disruption of valuation
Status: in_force

1. Request for adjustment. A municipality that has experienced a sudden and severe disruption in its municipal valuation may request an adjustment to the equalized valuation determined by the State Tax Assessor under section 208 for the purposes of calculating distributions of education funding under Title 20‑A, chapter 606‑B and state-municipal revenue sharing under Title 30‑A, section 5681 . A municipality requesting an adjustment under this section must file a petition, with supporting documentation, with the State Tax Assessor by March 31st of the year following the tax year in which the sudden and severe disruption occurred and indicate the time period for which adjustments to distributions are requested under subsection 5 . [PL 2013, c. 368, Pt. O, §2 (AMD); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).]

2. Sudden and severe disruption. A municipality experiences a sudden and severe disruption in its municipal valuation if: A. The municipality experiences a net reduction in equalized municipal valuation of at least 2% from the equalized municipal valuation that would apply without adjustment under this section; [PL 2013, c. 368, Pt. O, §3 (AMD); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] B. The net reduction in equalized municipal valuation is attributable to the cessation of business operations, removal, functional or economic obsolescence not due to short-term market volatility or destruction of or damage to property resulting from disaster attributable to a single taxpayer that occurred in or was not reasonably determinable until the prior tax year; and [PL 2013, c. 368, Pt. O, §3 (AMD); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] C. The municipality's equalized full value tax rate of residential property adjusted for the sudden and severe disruption in municipal valuation exceeds the most recent statewide average of residential property for which data is available. [PL 2023, c. 360, Pt. A, §4 (AMD).] For purposes of this subsection, "removal" does not include property that was present in the municipality for less than 24 months. This subsection does not apply to property acquired by a municipality that otherwise could seek relief pursuant to this section. [PL 2023, c. 360, Pt. A, §4 (AMD).]

3. Procedure. A municipality may request an adjustment under this section by filing a petition with the State Tax Assessor in accordance with this subsection. A. The municipality, on forms prescribed by the State Tax Assessor, shall identify a net reduction in equalized municipal valuation of at least 2% of the municipality's equalized value attributable to the property of a single taxpayer, the date of the loss and the cause of the loss. The municipality must include an appraisal report prepared by a qualified professional appraiser with respect to the property responsible for the loss that shows the value of the property immediately prior to the loss and the value of the property following the loss. The appraisal report must include a summary of the appraiser's consideration of the cost, income capitalization and sales comparison approaches to the value of the property. The municipality is required to provide any other documentation to support its claim as determined by the State Tax Assessor, including, if requested, all records associated with the municipality's assessment of the property subject to the requested adjustment for the 3-year period prior to the date of the reduction in valuation. For purposes of this paragraph, "qualified professional appraiser" means an individual who has at least 5 years' experience determining the just value of real and personal property of the commercial and industrial type using the 3 standard methods of valuation and who attests in writing to the State Tax Assessor that the individual has a current working knowledge of the application of the 3 standard methods of valuation to real and personal property of the commercial and industrial type and: (1) Is a certified general real property appraiser licensed under Title 32, chapter 124 ; or (2) Is an assessor certified under Title 36, section 310 . [PL 2013, c. 368, Pt. O, §4 (NEW); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] B. The State Tax Assessor shall examine the documentation provided by the municipality and determine whether the municipality qualifies for an adjustment under this section. [PL 2013, c. 368, Pt. O, §4 (NEW); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] C. If the State Tax Assessor determines that a municipality qualifies for an adjustment under this section, the State Tax Assessor shall calculate the amount of the adjustment for the municipality by determining the amount by which the state valuation determined under section 208 would be reduced as a result of the net sudden and severe disruption of equalized municipal valuation for the state valuations to be used in the next fiscal year by the Commissioner of Education and the Treasurer of State. The State Tax Assessor shall adjust subsequent state valuations until such time as the state valuation recognizes the loss. The State Tax Assessor may limit the time period or amount of adjustment to reflect the circumstances of the sudden and severe loss of valuation. [PL 2013, c. 368, Pt. O, §4 (NEW); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] [PL 2013, c. 368, Pt. O, §4 (RPR); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).]

4. Notifications. After review of the claim, the State Tax Assessor, in writing, shall approve or deny, in whole or in part, the adjustment requested. A. The written decision must include the findings of fact upon which the decision is based. Notwithstanding section 151 , the State Tax Assessor's written determination constitutes final agency action that is subject to review by the Superior Court in accordance with the Maine Administrative Procedure Act, except that Title 5, section 11006 does not apply. [PL 2013, c. 368, Pt. O, §5 (NEW); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] B. Within 30 days of providing the municipality the written determination denying, in whole or in part, a claim for adjustment, the State Tax Assessor shall provide a copy of the denial letter to the joint standing committee of the Legislature having jurisdiction over taxation matters. [PL 2013, c. 368, Pt. O, §5 (NEW); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] C. The State Tax Assessor shall notify the Commissioner of Education and the Treasurer of State of any adjustment to state valuation determined under this section and the time period to which the adjustment applies. [PL 2013, c. 368, Pt. O, §5 (NEW); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] [PL 2013, c. 368, Pt. O, §5 (RPR); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).]

5. Effect of modified state valuation. The determination of an adjustment to state valuation has the following effect. A. The Commissioner of Education shall use the adjusted state valuation amount instead of the valuation certified under section 305 in calculating education funding obligations for the following fiscal year. [PL 2013, c. 368, Pt. O, §6 (AMD); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] B. The Treasurer of State shall use the adjusted state valuation amount instead of the valuation certified under section 305 in calculating distributions of state-municipal revenue sharing for the following fiscal year. [PL 2013, c. 368, Pt. O, §6 (AMD); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).] [PL 2013, c. 368, Pt. O, §6 (AMD); PL 2013, c. 368, Pt. O, §11 (AFF); PL 2013, c. 385, §§1, 3 (AFF); PL 2013, c. 544, §§6, 7 (AFF).]

6. Report. By February 1st, annually, the State Tax Assessor shall submit a report to the joint standing committee of the Legislature having jurisdiction over taxation matters identifying all requests for adjustment of equalized valuation under this section during the most recently completed fiscal year, the assessor's determination regarding each request and the amount of any payments made by the Commissioner of Education under subsection 5, paragraph A . [PL 2017, c. 211, Pt. E, §6 (AMD).]
36 M.R.S. § 273 — ME Code / Title 36 / Part 2 / Chapter 101 / Section 273
36 §273. Nonresidential property of $1,000,000 or greater
Status: in_force

With regard to appeals relating to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater either separately or in the aggregate, as provided in sections 843 and 844 , the state board shall hold a hearing de novo. For the purposes of this section, "nonresidential property" means property that is used primarily for commercial, industrial or business purposes, excluding unimproved land that is not associated with a commercial, industrial or business use. [PL 1995, c. 262, §2 (AMD).]
36 M.R.S. § 5334 — ME Code / Title 36 / Part 8 / Chapter 837 / Section 5334
36 §5334. Venue
Status: in_force

A violation of this Part is deemed to have been committed in part in Kennebec County. Prosecution may be brought in any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the violation was committed. [PL 2009, c. 434, §80 (AMD).]
36 M.R.S. § 4074 — ME Code / Title 36 / Part 6 / Chapter 575 / Section 4074
36 §4074. Authority of State Tax Assessor
Status: in_force

The State Tax Assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands. [PL 2011, c. 1, Pt. EE, §1 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]

The assessor may enforce the collection of taxes secured by bond in a civil action brought on the bond regardless of the fact that another official may be named as obligee in the bond. [PL 2011, c. 1, Pt. EE, §1 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
36 M.R.S. § 3211 — ME Code / Title 36 / Part 5 / Chapter 459 / Section 3211
36 §3211. Cancellation of licenses, registrations
Status: in_force

If a person licensed or registered under this chapter files a false report of the information required by this chapter, or fails, refuses or neglects to file a return required by this chapter or to pay the full amount of the tax as required by this chapter, the State Tax Assessor may cancel the license or registration and give notice to that person of the cancellation. [PL 2009, c. 434, §56 (AMD).]

Upon receipt of a written request from a person licensed or registered under this chapter to cancel the license or registration issued to that person, the assessor may cancel that license or registration effective 30 days from the date of the written request, in which event the license or registration certificate issued to that person must be surrendered to the assessor. If the assessor determines that a person to whom a license or registration has been issued under this chapter is no longer engaged in the sale or use of special fuel and has not been so engaged for a period of 6 months, the assessor may cancel that license or registration by giving that person 30 days' notice of the cancellation, in which event the license or registration certificate issued to that person must be surrendered to the assessor. [PL 2009, c. 434, §56 (AMD).]
36 M.R.S. § 185-A — ME Code / Title 36 / Part 1 / Chapter 7 / Section 185-A
36 §185-A. Setoff of refunds to debts owed to other agencies of the State
Status: in_force

1. Generally. An agency of the State, including the University of Maine System and the Maine Community College System, that is authorized to collect from a person a liquidated debt greater than $25, referred to in this section as "the creditor agency," may notify the State Tax Assessor in writing of the identity of the person and the amount of the debt. The assessor shall then set aside, to the extent of that debt, any amount due to the person under this Title, except for amounts due to that person under Part 2 of this Title. A liquidated child support debt that the Department of Health and Human Services has contracted to collect, pursuant to Title 19‑A, section 2103 or 2301, subsection 2, is eligible for setoff pursuant to this section. [PL 2019, c. 659, Pt. D, §6 (NEW).]

2. Notice and hearing. At the time a setoff is made pursuant to this section, the assessor shall provide notice to the person of the setoff and of the person's right to request, within 60 days of receipt of notice of the setoff, a hearing before the creditor agency. The hearing must be held in accordance with the Maine Administrative Procedure Act and is limited to the issues of whether the person whose debt was set off is the same person who is indebted to the creditor agency, whether the debt became liquidated and whether any post‑liquidation event has affected the liability. [PL 2019, c. 659, Pt. D, §6 (NEW).]

3. Transfer of proceeds. After providing the notice required by subsection 2 , the assessor shall transfer the set-off refund amount to the creditor agency. The assessor shall provide the creditor agency with information sufficient to identify each person whose refund is set off pursuant to this section. If the person is an individual, the information must include the individual's name, last known address and social security number. [PL 2019, c. 659, Pt. D, §6 (NEW).]

4. Finalization of setoff; release of refund to person. If the person fails to make a timely request for hearing under subsection 2 or a hearing is held before the creditor agency and a liquidated debt is determined to be due to that agency, the setoff is final except as determined by further appeal. The creditor agency shall release to the person any set-off refund amount determined after hearing not to be a liquidated debt due to the agency within 90 days of the determination or as otherwise provided by the agency in an adopted rule. [PL 2019, c. 659, Pt. D, §6 (NEW).]

5. Appeal. The decision of the creditor agency seeking setoff in a hearing pursuant to subsection 2 constitutes final agency action appealable under the Maine Administrative Procedure Act. [PL 2019, c. 659, Pt. D, §6 (NEW).]

6. Accounting. The creditor agency shall credit the account of a person whose refund has been set off with the full amount transferred to the agency by the assessor pursuant to this section. [PL 2019, c. 659, Pt. D, §6 (NEW).]

7. Priority. If claims under this section from more than one agency are received by the assessor with respect to one person, the assessor shall set off against the refund due that person as many claims of the agencies as possible in the following order of priority: A. Liquidated child support debts owed to the Department of Health and Human Services; [PL 2019, c. 659, Pt. D, §6 (NEW).] B. Court‑ordered restitution obligations; [PL 2019, c. 659, Pt. D, §6 (NEW).] C. Fines and fees owed to any of the courts; and [PL 2019, c. 659, Pt. D, §6 (NEW).] D. All other claims in the order of their receipt by the assessor. [PL 2019, c. 659, Pt. D, §6 (NEW).] [PL 2019, c. 659, Pt. D, §6 (NEW).]

8. Disclosure of information. In any civil or criminal action in which a fine, order to pay or money judgment is entered in favor of the State or any agency or department of the State, or in any action in which counsel is assigned for an indigent party, the court may require the person so indebted to the State, agency or department, or the party for whom counsel has been assigned, to provide financial information under oath and on such forms as may be prepared by the Judicial Department, together with any other information reasonably related to fulfilling the purposes of this section. In the case of an individual debtor, the required information may include the individual's social security number. The Judicial Department may disclose social security numbers and financial information obtained in accordance with this subsection to agencies or departments of the State and to private collection agencies working under contract for the State for the purpose of collection of the amounts owed. A person who has access to or receives social security numbers or other financial information under this subsection shall maintain the confidentiality of the information and use it only for the purposes for which it was disclosed. [PL 2019, c. 659, Pt. D, §6 (NEW).]
36 M.R.S. § 507 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 507
36 §507. Taxpayer information
Status: in_force

A municipality that issues a property tax bill to a taxpayer must issue the following information. [PL 2007, c. 432, §1 (RPR); PL 2007, c. 432, §2 (AFF).]

1. Reductions to tax. The property tax bill must contain a statement or calculation that demonstrates the amount or percentage by which the taxpayer's tax has been reduced by the distribution of state-municipal revenue sharing, state reimbursement for the Maine resident homestead property tax exemption and state aid for education. The State Tax Assessor shall annually provide each municipality with the amount of state-municipal revenue sharing and state aid for education subject to identification under this section. [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).]

2. Distribution to education and government. The property tax bill must indicate the percentage of property taxes distributed to education and local, county and state government. [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).]

3. Indebtedness. The property tax bill must indicate the outstanding bonded indebtedness of the issuing municipality as of the date the bill is issued. [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).]

4. Due date and interest. Each property tax bill issued by a municipality must clearly state the date interest will begin to accrue on delinquent taxes. [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).]
36 M.R.S. § 2854 — ME Code / Title 36 / Part 4 / Chapter 371 / Section 2854
36 §2854. Excise tax
Status: in_force

An annual excise tax is imposed on a mining company for the privilege of conducting mining in the State and is in addition to any other tax imposed by this Title. [PL 2025, c. 469, §17 (NEW); PL 2025, c. 469, §44 (AFF).]

1. Annual excise tax. [PL 2025, c. 469, §17 (RP); PL 2025, c. 469, §44 (AFF).]

2. Property tax exemption. [PL 2025, c. 469, §17 (RP); PL 2025, c. 469, §44 (AFF).]
36 M.R.S. § 6573 — ME Code / Title 36 / Part 9 / Chapter 914 / Section 6573
36 §6573. Undisclosed liabilities
Status: in_force

Nothing in this chapter may be construed to prohibit the assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not disclosed either on the 2003 amnesty return, described in section 6575 , or on any other return filed with the assessor. [PL 2003, c. 20, Pt. AA, §4 (NEW).]
36 M.R.S. § 5142 — ME Code / Title 36 / Part 8 / Chapter 807 / Section 5142
36 §5142. Adjusted gross income from sources in this State
Status: in_force

1. General. The Maine adjusted gross income of a nonresident individual derived from or connected with sources in this State is the sum of the following amounts: A. The net amount of items of income, gain, loss, and deduction entering into the nonresident individual's federal adjusted gross income that are derived from or connected with sources in this State including (i) the individual's distributive share of partnership or limited liability company income and deductions determined under section 5192 , (ii) the individual's share of estate or trust income and deductions determined under section 5176 , and (iii) the individual's pro rata share of the income of an S corporation derived from or connected with sources in this State; and [PL 2005, c. 12, Pt. LLLL, §1 (AMD).] B. The portion of the modifications described in section 5122, subsections 1 and 2 that relates to income derived from or connected with sources in this State, including any modifications attributable to the nonresident individual as a partner of a partnership, shareholder of an S corporation, member of a limited liability company or beneficiary of an estate or trust. [PL 2005, c. 12, Pt. LLLL, §1 (AMD).] C. [PL 2005, c. 12, Pt. LLLL, §1 (RP).] [PL 2011, c. 240, §32 (AMD).]

2. Attribution. Items of income, gain, loss, and deduction derived from or connected with sources within this State are those items attributable to: A. The ownership or disposition of any interest in real or tangible personal property in this State; [PL 2005, c. 12, Pt. LLLL, §2 (AMD).] B. A business, trade, profession or occupation carried on in this State; and [PL 2005, c. 12, Pt. LLLL, §2 (AMD).] C. Proceeds from any gambling activity conducted in this State or lottery tickets purchased in this State, including payments received from a 3rd party for the transfer of the rights to future proceeds related to any gambling activity or lottery tickets. [PL 2005, c. 332, §20 (AMD).] [PL 2005, c. 12, Pt. LLLL, §2 (AMD); PL 2005, c. 332, §20 (AMD).]

3. Intangibles. Income from intangible personal property including annuities, dividends, interest and gains from the disposition of intangible personal property, shall constitute income derived from sources within this State only to the extent that such income is from property employed in a business, trade, profession, or occupation carried on in this State. [P&SL 1969, c. 154, §F/§1 (NEW).]

3-A. Gain or loss on sale of partnership interest. Notwithstanding subsection 3 , the gain or loss on the sale of a partnership interest is sourced to this State in an amount equal to the gain or loss multiplied by the ratio obtained by dividing the original cost of partnership tangible property located in Maine by the original cost of partnership tangible property everywhere, determined at the time of the sale. Tangible property includes property owned or rented and is valued in accordance with section 5211, subsection 10 . If more than 50% of the value of the partnership's assets consists of intangible property, gain or loss from the sale of the partnership interest is sourced to this State in accordance with the sales factor of the partnership for its first full tax period immediately preceding the tax period of the partnership during which the partnership interest was sold. For purposes of this subsection, the sales factor of a partnership is determined in accordance with section 5211, subsection 14 , subsection 15 and subsection 16‑A, paragraphs A to E . This subsection does not apply to the sale of a limited partner's interest in an investment partnership where more than 80% of the value of the partnership's total assets consists of intangible personal property held for investment, except that such property cannot include an interest in a partnership unless that partnership is itself an investment partnership. If the apportionment provisions of this subsection do not fairly represent the extent of the partnership's business activity in this State, the taxpayer may petition for, or the State Tax Assessor may require, in respect to all or any part of the partnership's business activity the employment of any other method to effectuate an equitable apportionment to this State of the partner's income from the sale of the partnership interest. [PL 2019, c. 401, Pt. C, §6 (AMD); PL 2019, c. 401, Pt. C, §16 (AFF).]

4. Deductions for losses. Deductions with respect to capital losses, net long-term capital gains, and net operating losses shall be based solely on income, gains, losses and deductions derived from or connected with sources in this State, under regulations to be prescribed by the assessor but otherwise shall be determined in the same manner as the corresponding federal deductions. [P&SL 1969, c. 154, §F/§1 (NEW).]

5. Small business corporation. [PL 1981, c. 706, §38 (RP).]

6. Apportionment. If a business, trade, profession or occupation is carried on partly within and partly without this State, the items of income and deduction derived from or connected with sources within this State shall be determined as apportioned to this State under chapter 821 or in the case of the rendering of purely personal services by an individual under regulations to be prescribed by the assessor. [PL 1987, c. 841, §3 (AMD).]

7. Service in Armed Forces. Compensation paid by the United States for service in the Armed Forces of the United States performed by a nonresident shall not constitute income derived from sources within this State. [P&SL 1969, c. 154, §F/§1 (NEW).]

8. Minimum taxability threshold. [PL 2005, c. 332, §21 (RP); PL 2005, c. 332, §30 (AFF).]

8-A. Minimum taxability threshold. [PL 2011, c. 380, Pt. CCCC, §1 (RP); PL 2011, c. 380, Pt. CCCC, §4 (AFF).]

8-B. Minimum taxability threshold; exemptions. Minimum taxability thresholds for nonresidents are governed by this subsection. A. Except as provided by paragraph D , compensation for personal services performed in the State as an employee is Maine-source income subject to taxation under this Part if the nonresident taxpayer is present in the State performing personal services for more than 12 days during that taxable year and directly earns or derives more than $3,000 in gross income during the year in the State from all sources. [PL 2011, c. 622, §5 (AMD); PL 2011, c. 622, §7 (AFF).] B. Except as provided by paragraph D , a nonresident individual who is present for business in the State on other than a systematic or regular basis, either directly or through agents or employees, has Maine-source income derived from or effectively connected with a trade or business in the State and subject to taxation under this Part only if the nonresident individual was present in the State for business more than 12 days during the taxable year and earns or derives more than $3,000 of gross income during the taxable year from contractual or sales-related activities. [PL 2011, c. 622, §5 (AMD); PL 2011, c. 622, §7 (AFF).] C. Performance of the following personal services for 24 days during a taxable year may not be counted toward the 12-day threshold under paragraph A : (1) Personal services performed in connection with presenting or receiving employment-related training or education; (2) Personal services performed in connection with a site inspection, review, analysis of management or any other supervision of a facility, affiliate or subsidiary based in the State by a representative from a company, not headquartered in the State, that owns that facility or is the parent company of the affiliate or subsidiary; (3) Personal services performed in connection with research and development at a facility based in the State or in connection with the installation of new or upgraded equipment or systems at that facility; or (4) Personal services performed as part of a project team working on the attraction or implementation of new investment in a facility based in the State. [PL 2011, c. 548, §25 (AMD); PL 2011, c. 548, §36 (AFF).] D. Compensation for personal services performed in the State as an employee and income derived from or effectively connected with a trade or business in the State is not Maine-source income subject to taxation under this Part if the nonresident taxpayer is present in the State during the taxable year solely for the performance of services or the conducting of business during a disaster period and the compensation or income is directly related to a declared state disaster or emergency and the services were requested by the State, a county, city, town or political subdivision of the State or a registered business. [PL 2011, c. 622, §5 (NEW); PL 2011, c. 622, §7 (AFF).] [PL 2011, c. 548, §25 (AMD); PL 2011, c. 548, §36 (AFF); PL 2011, c. 622, §5 (AMD); PL 2011, c. 622, §7 (AFF).]

9. Compensation for work under interlocal agreement. Compensation received as an employee of a political subdivision of an adjoining state performing service in this State pursuant to an interlocal agreement under Title 30‑A, chapter 115 is not considered income derived from sources within this State as long as the performance of the service under the interlocal agreement does not displace an employee currently performing the service who is a resident of this State. [PL 2011, c. 130, §1 (NEW); PL 2011, c. 130, §2 (AFF).]
36 M.R.S. § 505 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 505
36 §505. Taxes; payment; powers of municipalities
Status: in_force

At any meeting at which it votes to raise a tax, or at any subsequent meeting prior to the commitment of that tax, a municipality may, with respect to the tax, by vote determine: [PL 1995, c. 57, §4 (AMD).]

1. When lists committed. The date when the lists named in section 709 shall be committed.

2. When property taxes due and payable. The date or dates when property taxes shall become due and payable. [PL 1973, c. 708 (AMD).]

3. When poll tax due and payable. [PL 1973, c. 66, §4 (RP).]

4. When interest collected. The date or dates from and after which interest must accrue, which must also be the date or dates on which taxes become delinquent. The rate of interest must be specified in the vote and must apply to delinquent taxes committed during the taxable year until those taxes are paid in full. Except as provided in subsection 4‑A , the maximum rate of interest must be established by the Treasurer of State and may not exceed the prime rate as published in the Wall Street Journal on the first business day of the calendar year, rounded up to the next whole percent plus 3 percentage points. The Treasurer of State shall post that rate of interest on the Treasurer of State's publicly accessible website on or before January 20th of each year. The interest must be added to and become part of the taxes. [PL 2011, c. 380, Pt. FFF, §1 (AMD).]

4-A. Alternate calculation of interest. For any tax year for which the maximum interest rate established by the Treasurer of State under subsection 4 is 2 percentage points or more lower than the maximum rate established by the Treasurer of State for the previous tax year, the municipality may adopt an interest rate that is up to 2 percentage points over the rate established by the Treasurer of State for the tax year under subsection 4 . [PL 2001, c. 635, §2 (NEW).]

5. Abatement when taxes paid prior to time. That all taxpayers who pay their taxes prior to specified times shall be entitled to abatement thereon, which abatement shall not exceed 10%, and shall be specified in the vote. A notification of such vote shall be posted by the treasurer in one or more public places in the municipality within 7 days after the commitment of the taxes.
36 M.R.S. § 5250-A — ME Code / Title 36 / Part 8 / Chapter 827 / Section 5250-A
36 §5250-A. Withholding on sales of real estate
Status: in_force

1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. "Consideration" means the total price or amount paid, or required to be paid, for real property valued in money, whether received in money or otherwise and includes the amount of any mortgage, lien or encumbrance on the real property. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).] B. "Real estate escrow person" means any of the following persons involved in a real estate transaction in the following order of priority: (1) The person, including any attorney, escrow company or title company, responsible for closing the transaction; (2) The mortgage lender; (3) The seller's broker; (4) The buyer's broker; and (5) Any other person who receives and disburses the consideration or value for the interest or property conveyed. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).] C. "Resident," when used in reference to an individual, estate or trust, means an individual, estate or trust that has established a domicile in the State as of the date of transfer of the Maine real property, or that was a resident for purposes of the previous income tax year, unless the individual, estate or trust has established a domicile outside of the State as of the date of transfer of the Maine real property. "Resident," when used in reference to a corporation, means a corporation that, as of the date of transfer of the Maine real property, is incorporated in the State or maintains a permanent place of business in the State. "Resident," when used in reference to a partnership, means a partnership at least 75% of whose ownership interest, as of the date of the transfer of Maine real property, is held by residents of this State. [PL 1991, c. 621, §1 (AMD).] [PL 1991, c. 621, §1 (AMD).]

2. Withholding required. Every buyer of real property located in Maine must withhold a withholding tax equal to 2 1/2% of the consideration. The withholding required by this section must be transmitted to the State Tax Assessor within 30 days of the date of transfer of the property unless the State Tax Assessor authorizes the buyer to release the amount withheld, or a portion of it, to the seller. Any buyer who fails to withhold the tax is personally liable for the tax. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).]

3. Exceptions. A buyer is not required to withhold the tax imposed by this section if: A. The seller furnishes to the buyer a certificate by the seller stating, under penalty of perjury, that as of the date of transfer the seller is a resident of the State; [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).] B. The seller or the buyer has received from the State Tax Assessor a certificate stating that no tax is due on the gain from the transfer or that the seller has provided adequate security to cover the liability; [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).] C. The consideration for the property is less than $50,000 or, for sales occurring on or after January 1, 2021, less than $100,000; [PL 2019, c. 659, Pt. C, §2 (AMD).] D. Written notification of the withholding requirements of this section has not been provided to the buyer; or [PL 1995, c. 639, §25 (AMD).] E. The seller is the State or an agency or a political subdivision of the State, the Federal Government or an agency of the Federal Government, an organization exempt from income taxes pursuant to the Code, Section 501(a), an insurance company exempt from the tax imposed by this Part or a business entity referred to in Title 24‑A, section 1157, subsection 5, paragraph B , subparagraph (1) that is exempt from the tax imposed by this Part. [PL 1995, c. 639, §26 (NEW).] [PL 2019, c. 659, Pt. C, §2 (AMD).]

3-A. Foreclosure sales; transfers in lieu of foreclosure. No tax is required to be withheld pursuant to this section by a buyer at a foreclosure sale when the consideration paid does not exceed the debt secured by the property held by a mortgagee or lienholder; if the consideration paid does exceed the secured debt, the amount of tax withheld pursuant to this section must be the lesser of the surplus over the secured debt or the amount otherwise required to be withheld by this section. When a mortgagor conveys the mortgaged property to a mortgagee in lieu of foreclosure and with no additional consideration, the mortgagee is not required to withhold tax pursuant to this section. [PL 1991, c. 621, §2 (NEW).]

4. Reduced amount. At the request of the buyer or the seller, the State Tax Assessor may prescribe a reduced amount to be withheld under this section if the State Tax Assessor determines that the reduced amount will not jeopardize the collection of the tax imposed by this Part. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).]

5. False certificate. If a buyer has actual knowledge that a certificate furnished under subsection 3 is false and the buyer fails to withhold the prescribed amount, the buyer is liable for the amount that should have been withheld and any applicable interest and penalty. [PL 1991, c. 621, §3 (AMD).]

6. Joint sellers. In the case of joint sellers, if any of the exceptions listed in subsection 3 apply to some but not all of the sellers, the buyer must withhold and remit the tax as if none of the sellers were entitled to an exception, unless at the time of closing the buyer receives a statement signed by all the sellers allocating the gross proceeds among the sellers. In such cases the buyer must allocate the withholding tax according to the proportions set out in that statement, account separately for the amount withheld from each seller and apply any applicable exceptions in subsection 3 to each seller. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).]

7. Joint buyers. In the case of joint buyers, the obligations and tax imposed by this section apply jointly and severally to each buyer. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).]

8. Fee for withholding. It is unlawful for any real estate escrow person to charge any customer for complying with the requirements of this section, unless the real estate escrow person withholds and remits an amount to the State Tax Assessor under this section. If the real estate escrow person is instructed by the parties to withhold under this section and the real estate escrow person remits a withholding amount to the State Tax Assessor, it is unlawful for the fee to exceed $25. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).]

9. Liability of real estate escrow person. Unless it is shown that the failure to notify is due to reasonable cause, the real estate escrow person is liable for the withholding tax when written notification of the withholding requirements of this section is not provided to the buyer and the disposition of Maine real property is subject to withholding under this section. The real estate escrow person is not liable under this subsection if the tax due as a result of the disposition of Maine real property is paid by the original or extended due date of the seller's return for the taxable year in which the disposition occurred. [PL 1991, c. 528, Pt. RRR (AFF); PL 1991, c. 528, Pt. Y, §2 (NEW); PL 1991, c. 528, Pt. Y, §3 (AFF); PL 1991, c. 591, Pt. Y, §2 (NEW); PL 1991, c. 591, Pt. Y, §3 (AFF).]

10. Application of withholding. The amount withheld pursuant to this section is deemed to be a payment against the tax imposed by this Part on income received by the seller. [PL 1991, c. 621, §4 (NEW).]
36 M.R.S. § 171 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 171
36 §171. Demand letter
Status: in_force

1. Taxes imposed by this Title. If any tax imposed by this Title is not paid on or before its due date and no further administrative or judicial review of the assessment is available under section 151 , the assessor, within 3 years after administrative and judicial review have been exhausted, may give the taxpayer notice of the amount to be paid, specifically designating the tax, interest and penalty due, and demand payment of that amount within 10 days of that taxpayer's receipt of notice. The notice must be given by personal service or sent by certified mail. The notice must include a warning that, upon failure of that taxpayer to pay as demanded, the assessor may proceed to collect the amount due by any collection method authorized by this Title. The notice must also describe the procedures applicable to the levy and sale of property under section 176‑A , the alternatives available to the taxpayer that could forestall levy on property, including installment agreements, and the provisions of this Title relating to redemption of property and the release of the lien on property created by virtue of the levy. If the taxpayer has filed a petition for relief under the United States Bankruptcy Code, the running of the 3-year period of limitation imposed by this section is stayed until the bankruptcy case is closed or a discharge is granted, whichever occurs first. [PL 2011, c. 380, Pt. J, §6 (AMD).]

2. Other debts owed to State. In the case of a fee, fine, penalty or other obligation first owed to the State on or after January 1, 1988 and authorized to be collected by the bureau, the assessor, within 3 years after the obligation is first placed with the bureau for collection, may give the taxpayer notice of the amount to be paid, including any interest and penalties provided by law, and demand payment of that amount within 10 days of that taxpayer's receipt of notice. The notice must be given by personal service or sent by certified mail. The notice must include a warning that, upon failure of that taxpayer to pay as demanded, the assessor may proceed to collect the amount due by any collection method authorized by section 175‑A or 176‑A. The notice must describe the procedures applicable to the levy and sale of property under section 176‑A , the alternatives available to the taxpayer that could forestall levy on property, including installment agreements, and the provisions of this Title relating to redemption of property and the release of the lien on property created by virtue of the levy. [PL 2011, c. 380, Pt. J, §6 (AMD).]
36 M.R.S. § 2532 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2532
36 §2532. Authority to enter into multistate agreement
Status: in_force

1. Authority; multistate agreement. The State Tax Assessor may, after consultation with the Department of Professional and Financial Regulation, Bureau of Insurance, enter into a multistate agreement, in accordance with the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 521, for the reporting of nonadmitted insurance premiums and the collection and allocation of nonadmitted insurance taxes. For any nonadmitted insurance premiums that are subject to taxation by this State and interstate allocation of taxes in accordance with the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 521, the rate of taxation on each participating state's share of the premium must be that state's applicable nonadmitted insurance premium tax rate. [PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).]

2. Fiscal analysis; consultation. The State Tax Assessor may not enter into a multistate agreement pursuant to subsection 1 unless the assessor has: A. Completed a fiscal analysis of the impact of the agreement that examines the expected effects on the State's gross receipt of premium tax; and [PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).] B. Concluded, after consultation with representatives of surplus lines insurers, admitted insurers and surplus lines producers, that entering into the agreement: (1) Is in this State's financial best interest; (2) Does not significantly increase administrative burden and cost to the State, surplus lines insurers and insureds; and (3) Is consistent with the requirements of the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203. [PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).] [PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).]
36 M.R.S. § 6615 — ME Code / Title 36 / Part 9 / Chapter 914-D / Section 6615
36 §6615. Undisclosed and future use tax liabilities; other settlements
Status: in_force

This chapter may not be construed to prohibit the State Tax Assessor from instituting civil or criminal proceedings, including but not limited to an audit, against any taxpayer with respect to any amount of use tax incurred during or after the lookback period that is not disclosed on either the special use tax return filed by the taxpayer in connection with the program or another return filed by the taxpayer with the assessor. This chapter may not be construed to limit a taxpayer's right to protest or pursue an administrative or judicial proceeding with regard to an assessment of such undisclosed taxes. Notwithstanding any other provision of law, the assessor may, prior to October 1, 2012, compromise an unknown use tax liability on terms substantially equal to the terms set forth in this chapter, and in such a case the taxpayer is absolved from liability for criminal prosecution and civil penalties related to those taxes. [PL 2011, c. 657, Pt. Q, §1 (NEW).]
36 M.R.S. § 6595 — ME Code / Title 36 / Part 9 / Chapter 914-B / Section 6595
36 §6595. Initiative application
Status: in_force

The assessor shall prepare and make available the 2009 tax initiative application. The application and associated guidelines prepared by the assessor, which govern participation in the initiative, are exempt from the Maine Administrative Procedure Act. The application requires the approval of the assessor and must include the amount of tax, interest and penalty to be paid and the periods to which the liability applies. The assessor may deny any applications not consistent with the initiative. Participation in the initiative qualifies the taxpayer to a waiver by the assessor of 90% of the penalties otherwise due. [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
36 M.R.S. § 326 — ME Code / Title 36 / Part 2 / Chapter 102 / Section 326
36 §326. Purpose of minimum standards
Status: in_force

The purpose of minimum assessing standards is to aid the municipalities of Maine in the realization of just assessing practices without mandating the different ways municipalities might choose to achieve such equitable assessments. [PL 1975, c. 545, §13 (NEW).]
36 M.R.S. § 4366-C — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4366-C
36 §4366-C. Sales of cigarettes in contravention of law
Status: in_force

1. Cigarettes; stamps not affixed. A distributor may not offer for sale, sell or affix a stamp to a package of cigarettes if the package: A. Does not comply with the Federal Cigarette Labeling and Advertising Act, 15 United States Code, Section 1331, et seq., for the placement of labels, warnings or any other information for a package of cigarettes to be sold within the United States; [PL 1999, c. 616, §3 (NEW).] B. Is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S." or with other wording indicating that the manufacturer did not intend that the product be sold in the United States; [PL 1999, c. 616, §3 (NEW).] C. Has been altered by adding or deleting wording, labels or warnings described in paragraphs A and B ; [PL 1999, c. 616, §3 (NEW).] D. Has been imported into the United States in violation of 26 United States Code, Section 5754; or [PL 1999, c. 616, §3 (NEW).] E. In any way violates federal trademark or copyright laws. [PL 1999, c. 616, §3 (NEW).] [PL 2007, c. 438, §97 (AMD).]

2. Deceptive practice. Selling a package of cigarettes described in subsection 1 , with or without a stamp, is an unfair or deceptive act or practice under the Maine Unfair Trade Practices Act. [PL 1999, c. 616, §3 (NEW).]

2-A. Shipment only to licensed retailers. A distributor may not sell or offer to sell cigarettes to a retailer unless the retailer has provided documentation to the distributor that the retailer holds a current retail tobacco license issued under Title 22, section 1551‑A . [PL 2007, c. 172, §1 (NEW).]

3. Penalties. The following penalties apply to violations of this section. A. A distributor who violates this section commits a Class E crime. [PL 2007, c. 438, §97 (AMD).] B. A distributor who violates this section when the distributor has one or more prior convictions for violation of this section commits a Class D crime. Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence. [PL 2007, c. 438, §97 (AMD).] Violation of this section is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A . [PL 2007, c. 438, §97 (AMD).]
36 M.R.S. § 1494 — ME Code / Title 36 / Part 2 / Chapter 111-A / Section 1494
36 §1494. General provisions -- Article III
Status: in_force

1. Effect on other agreements, arrangements and understandings. On and after its effective date, this agreement supersedes any reciprocal or other agreement, arrangement or understanding between any 2 or more of the contracting states covering, in whole or in part, any of the matters covered by this agreement; but this agreement may not affect any reciprocal or other agreement, arrangement or understanding between a contracting state and a state or states not a party to this agreement. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

2. Applicability to exempt vehicles. This agreement does not require registration in a contracting state of any vehicles that are in whole or part exempt from registration under the laws or regulations of such state without respect to this agreement. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

3. Inapplicability to caravaned vehicle. The benefits and privileges of this agreement may not be extended to a vehicle operated on its own wheels, or in tow of a motor vehicle, transported for the purpose of selling or offering the same for sale to or by any agent, dealer, purchaser or prospective purchaser. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

4. Other fees and taxes. This agreement does not waive any fees or taxes charged or levied by any state in connection with the ownership or operation of vehicles other than registration fees as defined herein. All other fees and taxes must be paid to each state in accordance with the laws thereof. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

5. Statutory vehicle regulations. This agreement does not authorize the operation of a vehicle in any contracting state contrary to the laws or regulations thereof, except those pertaining to registration and payment of fees; and with respect to such laws or regulations, only to the extent provided in this agreement. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

6. Violations. Each contracting state reserves the right to withdraw, by order of the administrator thereof, all or any part of the benefits or privileges granted pursuant to this agreement from the owner of any vehicle or fleet of vehicles operated in violation of any provision of this agreement. The administrator shall immediately give notice of any such violation and withdrawal of any such benefits or privileges to the administrator of each other contracting state in which vehicles of such owner are operated. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

7. Cooperation. The administrator of each of the contracting states shall cooperate with the administrators of the others and each contracting state hereby agrees to furnish such aid and assistance to each other within its statutory authority as will aid in the proper enforcement of this agreement. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

8. Interpretation. In any dispute between or among contracting states arising under this agreement, the final decision regarding interpretation of questions at issue relating to this agreement must be reached by joint action of the contracting states, acting through the administrator thereof, and must upon determination be placed in writing. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

9. Effect of headings. Article and section heading contained herein may not be deemed to govern, limit, modify or in any manner affect the scope, meaning or intent of the provisions of any Article or part hereof. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]

10. Entry into force. This agreement enters into force and becomes binding between and among the contracting states when enacted or otherwise entered into by any 2 states. Thereafter, it enters into force and becomes binding with respect to any state when enacted into law by such state. If the statutes of any state so authorize or provide, such state may become party to this agreement upon the execution thereof by an executive or administrative official thereof acting on behalf of and for such state. [PL 1993, c. 683, Pt. B, §3 (NEW); PL 1993, c. 683, Pt. B, §5 (AFF).]
36 M.R.S. § 1861 — ME Code / Title 36 / Part 3 / Chapter 215 / Section 1861
36 §1861. Imposition
Status: in_force

A tax is imposed, at the respective rate provided in section 1811 , on the use or other consumption in this State of tangible personal property or a service, the sale of which would be subject to tax under section 1764 or 1811. Every person so using or otherwise consuming is liable for the tax until the person has paid the tax or has taken a receipt from the seller, as duly authorized by the assessor, showing that the seller has collected the sales or use tax, in which case the seller is liable for it. Retailers registered under section 1754‑B or 1756 shall collect the tax and make remittance to the assessor. The amount of the tax payable by the purchaser is that provided in the case of sales taxes by section 1812 . When tangible personal property purchased for resale is withdrawn from inventory by the retailer for the retailer's own use, use tax liability accrues at the date of withdrawal. [PL 2019, c. 379, Pt. B, §6 (AMD).]
36 M.R.S. § 6254 — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6254
36 §6254. State liens against tax-deferred property
Status: in_force

1. Lien. The lien provided in section 552 must continue for purposes of protecting the State's deferred tax interest in tax-deferred property. When it is determined that one of the events set out in section 6259 has occurred and that a property is no longer eligible for property tax deferral under this chapter, the State Tax Assessor shall send notice by certified mail to the taxpayer, or the taxpayer's heirs or devisees, listing the total amount of deferred property taxes, including accrued interest and costs of all the years and demanding payment on or before the due date established by section 6260 . When the circumstances listed in section 6259, subsection 4 occur, the amount of deferred taxes is due and payable 5 days before the date of removal of the property from the State. If the deferred tax liability of a property has not been satisfied by the due date established by section 6260 , the State Tax Assessor shall, within 30 days, record in the registry of deeds in the county where the real estate is located a tax lien certificate signed by the State Tax Assessor or bearing the assessor's facsimile signature, setting forth the total amount of deferred tax liability, a description of the real estate on which the tax was deferred and an allegation that a tax lien is claimed on the real estate to secure payment of the tax, that a demand for payment of the tax has been made in accordance with this section and that the tax remains unpaid. At the time of the recording of the tax lien certificate in the registry of deeds, the State Tax Assessor shall send by certified mail, return receipt requested, to each record holder of a mortgage on the real estate, to the holder's last known address, a true copy of the tax lien certificate. The cost to be paid by the taxpayer, or the taxpayer's heirs or devisees, is the sum of the fees for recording and discharging of the lien as established by Title 33, section 751 , plus $13. Upon redemption, the State Tax Assessor shall prepare and record a discharge of the tax lien mortgage. The lien described in section 552 is the basis of this tax lien mortgage procedure. The filing of the tax lien certificate, provided for in this section, in the registry of deeds creates a mortgage on the real estate to the State and has priority over all other mortgages, liens, attachments and encumbrances of any nature and gives to the State all rights usually instant to a mortgage, except that the mortgagee does not have any right of possession of the real estate until the right of redemption expires. Payments accepted during the redemption period may not interrupt or extend the redemption period or in any way affect the foreclosure procedures. [PL 2025, c. 113, Pt. A, §4 (AMD).]

2. Foreclosure. If the mortgage, including interest and costs, is not paid within 12 months of the date on which the certificate was filed in the registry of deeds, as provided in this section, the mortgage is deemed foreclosed and the right of redemption expired. [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §4 (RPR).]

2-A. Inventory. The filing of the certificate in the registry of deeds is sufficient notice of the existence of the mortgage. Whenever the State acquires title to real estate, the State Tax Assessor shall cause an inventory to be made of all such real estate. The inventory must contain a description of the real estate, amount of accrued taxes by years and any information necessary to the administration and supervision of the real estate. [PL 2001, c. 652, §11 (AMD).]

2-B. Sale; legislative authorization. After authorization by the Legislature, the State Tax Assessor shall, sell or convey any such real estate, but shall in all cases of sales, except sales to former owners of the real estate, give public notice of the proposal to sell the real estate and shall ask for competitive bids and sell to the highest bidder with the right of rejecting all bids. Sales of any such real estate may not be made by the State Tax Assessor except by authorization of the Legislature. The supervision, administration, utilization and vindication of the right of the State in any such real estate is vested in the State Tax Assessor until the title is conveyed or otherwise disposed of by the Legislature. [PL 1989, c. 713, §4 (NEW).]

3. Foreclosure receipts. Following the sale by the State Tax Assessor of real property acquired through the tax lien certificate procedure outlined in this chapter, all claims of the State evolving from the homestead property tax exemption are satisfied, as well as any tax delinquencies relative to the property in question in the municipality where located. The residual amount resulting from the sale of the property is to be returned to the former owner or to the owner's heirs or devisees. [PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §4 (RPR).]

4. Dangerous buildings. The State Tax Assessor may request that the municipal officers, in the case of a municipality, or the county commissioners, in the case of the unorganized territory in their county, investigate any homestead subject to deferral and make determinations whether the homestead is a dangerous building pursuant to Title 17, chapter 91, subchapter 4 . If eligible expenses pursuant to Title 17, section 2853 are incurred by a municipality or the county in the case of the unorganized territory, the State Tax Assessor shall reimburse those eligible expenses from funds in the Senior Property Tax Deferral Revolving Account under section 6266 . [PL 2021, c. 483, Pt. AA, §12 (NEW); PL 2021, c. 483, Pt. AA, §21 (AFF).]
36 M.R.S. § 2903 — ME Code / Title 36 / Part 5 / Chapter 451 / Section 2903
36 §2903. Tax levied; rebates
Status: in_force

1. Excise tax imposed. An excise tax is imposed on internal combustion engine fuel used or sold in this State, including sales to the State or a political subdivision of the State, at the rate of 30.0¢ per gallon, except that the rate is 3.4¢ per gallon on internal combustion engine fuel bought or used for the purpose of propelling jet or turbojet engine aircraft. Any fuel containing at least 10% internal combustion engine fuel is subject to the tax imposed by this section. A. [PL 1997, c. 738, §2 (RP).] B. [PL 1997, c. 738, §2 (RP).] C. [PL 1997, c. 738, §2 (RP).] [PL 2019, c. 379, Pt. B, §7 (AMD).]

1-A. Excise tax imposed. [PL 1993, c. 414, Pt. E, §2 (RP).]

1-B. Inventory tax. [PL 2001, c. 688, §2 (RP).]

1-C. Inventory tax. On the date that any increase in the rate of tax imposed under this chapter takes effect, an inventory tax is imposed upon all internal combustion engine fuel that is held in inventory by a distributor, importer, wholesaler or retail dealer as of the end of the day prior to that date with respect to which the tax imposed pursuant to subsection 1 has been paid. The inventory tax is computed by multiplying the number of gallons of tax-paid fuel held in inventory by the difference between the tax rate already paid and the new tax rate. Distributors, importers, wholesalers and retail dealers that hold tax-paid inventory shall make payment of the inventory tax on or before the 15th day of the next calendar month, accompanied by a form prescribed and furnished by the State Tax Assessor. In the event of a decrease in the tax rate, the distributor, importer, wholesaler or retail dealer is entitled to a refund or credit, which must be claimed on a form designed and furnished by the assessor. This subsection does not apply to internal combustion engine fuel that is purchased or used for the purpose of propelling jet engine aircraft. [PL 2009, c. 434, §38 (AMD).]

2. Ethanol blended fuel. [PL 1997, c. 738, §3 (RP).]

3. Legal incidence of tax. Internal combustion engine fuel may be taxed only once under this section. The tax imposed by this section is declared to be a levy and assessment on the ultimate consumer, and other persons levied and assessed pursuant to this chapter are agents of the State for the collection of the tax. The distributor that first receives the fuel in this State is primarily responsible for paying the tax except when the fuel is sold and delivered to a licensed exporter wholly for exportation from the State or to another licensed distributor in the State, in which case the purchasing distributor is primarily responsible for paying the tax. If a distributor includes the tax on a bill to a customer, it must be shown as a separate line item and identified as "Maine gasoline tax." [PL 2007, c. 693, §22 (AMD).]

4. Exemptions. The tax imposed by this section does not apply to internal combustion engine fuel: A. Sold wholly for exportation from this State by a licensed distributor or an exporter; [PL 2009, c. 625, §10 (AMD).] B. Brought into this State in the ordinary standard equipment fuel tank attached to and forming a part of a motor vehicle and used in the operation of that vehicle in this State; [PL 2007, c. 627, §77 (AMD).] C. Sold in bulk to any agency of this State or any political subdivision of this State; [PL 2005, c. 457, Pt. AAA, §1 (AMD).] D. Bought or used to propel a jet engine aircraft in international flights. For purposes of this paragraph, fuel is bought or used to propel a jet engine aircraft in an international flight if either the point of origin of the flight leg immediately preceding the delivery of the fuel into the fuel tanks of the jet engine aircraft or the destination point of the flight leg immediately following the delivery of the fuel into the fuel tanks of the jet engine aircraft is outside the United States; [PL 2009, c. 434, §39 (AMD); PL 2009, c. 434, §84 (AFF).] E. Brought into this State in the fuel tanks of an aircraft; or [PL 1997, c. 738, §4 (NEW).] F. On which the collection of the tax imposed by this section is precluded by federal law or regulation. [PL 1997, c. 738, §4 (NEW).] [PL 2009, c. 625, §10 (AMD).]

5. Delivery by distributor. When internal combustion engine fuel is delivered by a distributor to a retail outlet it is deemed to have been sold within the meaning of this chapter, even if the retail outlet is owned in whole or in part by the distributor. [PL 2007, c. 438, §65 (NEW).] Revisor's Note: (Subsection 5 as amended by PL 2007, c. 538, Pt. L, §1 is REALLOCATED TO TITLE 36, SECTION 2903, SUBSECTION 6)

6. (REALLOCATED FROM T. 36, §2903, sub-§5) Deposit to trust fund. Beginning July 1, 2009 and ending June 30, 2023, the Treasurer of State shall deposit monthly into the TransCap Trust Fund established in Title 30‑A, section 6006‑G 7.5% of the excise tax after the distribution of taxes pursuant to section 2903‑D imposed under subsection 1. Beginning July 1, 2023, the Treasurer of State shall deposit monthly into the TransCap Trust Fund established in Title 30-A, section 6006‑G 10.25% of the excise tax after the distribution of taxes pursuant to section 2903-D imposed under subsection 1. [PL 2023, c. 189, Pt. G, §1 (AMD).]
36 M.R.S. § 5124-C — ME Code / Title 36 / Part 8 / Chapter 805 / Section 5124-C
36 §5124-C. Standard deduction; resident on or after January 1, 2018
Status: in_force

1. Amount; before January 1, 2020. For tax years beginning on or after January 1, 2018 and before January 1, 2020, the standard deduction of a resident individual is equal to the standard deduction as determined in accordance with the Code, Section 63, subject to the phase-out under subsection 2 . [PL 2019, c. 616, Pt. X, §2 (AMD).]

1-A. Amount; before January 1, 2026. For tax years beginning on or after January 1, 2020 and before January 1, 2026, the standard deduction of a resident individual is equal to the federal standard deduction, subject to the phase-out under subsection 2 . [PL 2023, c. 412, Pt. ZZZ, §4 (AMD).]

1-B. Amount; on or after January 1, 2026. For tax years beginning on or after January 1, 2026, the standard deduction of a resident individual is equal to the sum of the basic standard deduction and the additional standard deduction, subject to the phase-out under subsection 2 . A. The basic standard deduction is: (1) For single individuals and married persons filing separate returns, $12,000; (2) For individuals filing as heads of households, the amount allowed under subparagraph (1) multiplied by 1.5; and (3) For individuals filing married joint returns or surviving spouses, the amount allowed under subparagraph (1) multiplied by 2. [PL 2023, c. 412, Pt. ZZZ, §5 (NEW).] B. The additional standard deduction is the amount allowed under the Code, Section 63(c)(3). [PL 2023, c. 412, Pt. ZZZ, §5 (NEW).] [PL 2023, c. 412, Pt. ZZZ, §5 (NEW).]

2. Phase-out. The standard deduction of the taxpayer must be reduced by an amount equal to the total standard deduction multiplied by the following fraction: A. For single individuals and married persons filing separate returns, the numerator is the taxpayer's Maine adjusted gross income less $80,000, except that the numerator may not be less than zero, and the denominator is $75,000. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $80,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4 ; [PL 2017, c. 474, Pt. B, §2 (NEW).] B. For individuals filing as heads of households, the numerator is the taxpayer's Maine adjusted gross income less $120,000, except that the numerator may not be less than zero, and the denominator is $112,500. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $120,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4 ; or [PL 2017, c. 474, Pt. B, §2 (NEW).] C. For individuals filing married joint returns or surviving spouses permitted to file a joint return, the numerator is the taxpayer's Maine adjusted gross income less $160,000, except that the numerator may not be less than zero, and the denominator is $150,000. In no case may the fraction calculated pursuant to this paragraph produce a result that is more than one. The $160,000 amount used to calculate the numerator in this paragraph must be adjusted for inflation in accordance with section 5403, subsection 4 . [PL 2017, c. 474, Pt. B, §2 (NEW).] [PL 2017, c. 474, Pt. B, §2 (NEW).]
36 M.R.S. § 1111 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1111
36 §1111. Scenic easements and development rights
Status: in_force

Any municipality may, through donation or the expenditure of public funds, accept or acquire scenic easements or development rights for preserving property for the preservation of agricultural farmland or open space land. The term of such scenic easements or development rights must be for a period of at least 10 years. [PL 1975, c. 726, §2 (NEW).]
36 M.R.S. § 6604 — ME Code / Title 36 / Part 9 / Chapter 914-C / Section 6604
36 §6604. Initiatives period
Status: in_force

A 2010 tax initiatives application described in section 6605 may be filed from September 1, 2010 to November 30, 2010. [PL 2009, c. 571, Pt. HH, §1 (NEW).]
36 M.R.S. § 4045 — ME Code / Title 36 / Part 6 / Chapter 573 / Section 4045
36 §4045. Reciprocity
Status: in_force

This chapter applies to the estate of any nonresident decedent if the laws of the state of that nonresident decedent's domicile contain a provision, of any nature or however expressed, whereby this State is given reasonable assurance of the collection of its death taxes, interest and penalties from the estates of decedents dying domiciled in this State in cases when the estates of such decedents are being administered in the other state. This chapter must be liberally construed in order to ensure that the state of domicile of any decedent receives any death taxes, together with interest and penalties, due to it. [RR 2025, c. 1, Pt. F, §10 (COR).]
36 M.R.S. § 4312 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4312
36 §4312. Advisory committee
Status: in_force

The University of Maine System Wild Blueberry Advisory Committee, as authorized by Title 5, chapter 379 , is appointed by the Wild Blueberry Commission of Maine. The committee consists of 7 members who are active in and representative of the wild blueberry industry. The duty of the committee is to advise and work with the University of Maine System to develop and approve a plan of work and budgets for research and extension programs related to the production and use of wild blueberries. [PL 1997, c. 511, §19 (AMD).]

Current members of the advisory committee shall continue to serve for the duration of their current appointments. New appointments to the advisory committee must be for terms of 4 years, and members may be reappointed for additional terms. [PL 2019, c. 186, §1 (AMD).]
36 M.R.S. § 581-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 581-A
36 §581-A. Sale of portion of parcel of forest land
Status: in_force

Sale of a portion of a parcel of forest land subject to taxation under this subchapter does not affect the taxation under this subchapter of the resulting parcels, unless any is less than 10 forested acres in area. Each resulting parcel must be taxed to the owners under this subchapter until the parcel is withdrawn from taxation under this subchapter, in which case the penalties provided for in sections 579 and 581 apply only to the owner of that parcel. If a parcel resulting from that sale is less than 10 forested acres in area, that parcel must be considered withdrawn from taxation under this subchapter as a result of the sale and the penalty assessed against the transferor of the resulting parcel of less than 10 forested acres. [PL 2001, c. 305, §1 (AMD); PL 2001, c. 305, §2 (AFF).]
36 M.R.S. § 4365 — ME Code / Title 36 / Part 7 / Chapter 703 / Section 4365
36 §4365. Rate of tax (WHOLE SECTION TEXT EFFECTIVE 1/05/26)
Status: in_force

(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

(WHOLE SECTION TEXT EFFECTIVE 1/05/26)

Before January 5, 2026, a tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 100 mills for each cigarette. Beginning January 5, 2026, a tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 175 mills for each cigarette. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes. [PL 2025, c. 388, Pt. E, §1 (AMD); PL 2025, c. 388, Pt. E, §6 (AFF).](CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

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

A tax is imposed on all cigarettes imported into this State or held in this State by any person for sale at the rate of 100 mills for each cigarette. Payment of the tax is evidenced by the affixing of stamps to the packages containing the cigarettes. [PL 2005, c. 457, Pt. AA, §1 (AMD); PL 2005, c. 457, Pt. AA, §8 (AFF).]
36 M.R.S. § 2883 — ME Code / Title 36 / Part 4 / Chapter 375 / Section 2883
36 §2883. Return and payment of tax; application of revenues
Status: in_force

1. Return required. A person subject to the tax imposed by this chapter shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay the tax by the 30th day following the effective date of this section. [PL 2001, c. 714, Pt. NN, §2 (NEW).]

2. Application of revenues. All revenues received by the assessor under this chapter must be credited to the General Fund. [PL 2001, c. 714, Pt. NN, §2 (NEW).]
36 M.R.S. § 6203-A — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6203-A
36 §6203-A. Procedure for reimbursement
Status: in_force

At least monthly on or before the last day of the month, the State Tax Assessor shall determine the benefit for each claimant under this chapter and certify the amount to the State Controller to be transferred to the so-called circuit breaker reserve established, maintained and administered by the State Controller from General Fund undedicated revenue. At least monthly, the assessor shall pay the certified amounts to each approved applicant qualifying for the benefit under this chapter. Interest may not be allowed on any payment made to a claimant pursuant to this chapter. [PL 2009, c. 213, Pt. S, §14 (AMD).]
36 M.R.S. § 563 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 563
36 §563. Forest land; policy
Status: in_force

It is declared to be the public policy of the State, by which all officials of the State and of its municipal subdivisions are to be guided in the performance of their official duties, to encourage by the maintenance of adequate incentive the operation of all forest lands on a sustained yield basis by their owners, and to establish and maintain uniformity in methods of assessment for purposes of taxation according to the productivity of the land, giving due weight in the determination of assessed value to location and public facilities as factors contributing to advantage in operation.
36 M.R.S. § 4831 — ME Code / Title 36 / Part 7 / Chapter 719 / Section 4831
36 §4831. Definitions
Status: in_force

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1989, c. 585, Pt. B (NEW).]

1. Brown good. [PL 1989, c. 585, Pt. B, §2 (NEW).]

2. Lead-acid battery. "Lead-acid battery" means a device designed and used for the storage of electrical energy through chemical reactions involving lead and acids. [PL 1989, c. 585, Pt. B (NEW).]

2-A. Major appliance. [PL 2003, c. 390, §22 (RP).]

2-B. Major furniture. [PL 2003, c. 390, §22 (RP).]

3. Motorized vehicle. "Motorized vehicle" means any self-propelled vehicle, including motorcycles, construction and farm vehicles and other off-road vehicles, not operating exclusively on tracks. [PL 1989, c. 585, Pt. B (NEW).]

4. Tire. "Tire" means the device made of rubber or any similar substance which is intended to be attached to a motorized vehicle or trailer and is designed to support the load of the motorized vehicle or trailer. [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 878, Pt. B, §34 (AMD); PL 1989, c. 878, Pt. B, §35 (AFF).]

5. Trailer. "Trailer" means any vehicle without motive power that is designed to be drawn by a motorized vehicle. [PL 1989, c. 585, Pt. B (NEW).]

6. White good. [PL 1989, c. 585, Pt. B (NEW); PL 1989, c. 927, §4 (RP).]
36 M.R.S. § 4302 — ME Code / Title 36 / Part 7 / Chapter 701 / Section 4302
36 §4302. Definitions
Status: in_force

The terms used in this chapter shall be construed as follows:

1. Blueberries. [PL 1997, c. 511, §4 (RP).]

1-A. Grower. "Grower" means a person, firm, partnership, association or corporation engaged in the growing of wild blueberries and that is not a "processor" as defined in subsection 2 . [PL 1997, c. 511, §5 (AMD).]

1-B. Crew leader. "Crew leader" means a person designated by an owner to supervise an organized crew. [PL 1989, c. 214, §1 (NEW).]

1-C. Organized crew. "Organized crew" means a group of people working together under the supervision of a crew leader to harvest, pick, rake, possess or remove wild blueberries from the land of an owner. [PL 1997, c. 511, §6 (AMD).]

1-D. Owner. "Owner" includes a landowner or leaseholder of land on which wild blueberries are grown and harvested for profit, or the landowner's or leaseholder's authorized agent, and includes a receiver of wild blueberries grown in Canada and purchased from Canadian sellers. [PL 1997, c. 511, §6 (AMD).]

1-E. Permanent record. "Permanent record" means a written record which is kept and maintained for not less than 6 years. [PL 1989, c. 214, §1 (NEW).]

1-F. First hauler. "First hauler" means a person, firm, partnership, association or corporation engaged in the transportation of wild blueberries from the field where the berries were harvested. [PL 2007, c. 694, §4 (NEW).]

2. Processor. "Processor" means a person, firm, partnership, association or corporation first engaged in the fresh packing, canning, freezing, pressing, grinding, juicing or dehydrating of wild blueberries whether as owner, agent or otherwise. [PL 2013, c. 331, Pt. C, §20 (AMD).]

3. Seller. "Seller" means a person, firm, partnership, association or corporation offering unprocessed wild blueberries for sale, either to themselves or to others. [PL 2013, c. 331, Pt. C, §21 (AMD).]

4. Shipper. "Shipper" means a person, firm, partnership, association or corporation engaged in the shipping, transporting, storing, selling or otherwise handling of wild blueberries either in processed form or as fresh fruit, whether as owner, agent or otherwise. [PL 1997, c. 511, §8 (AMD).]

5. Transportation permit. [PL 2023, c. 18, §1 (RP).]

5-A. Unprocessed wild blueberries. "Unprocessed wild blueberries" means wild blueberries that have not been fresh packed, canned, frozen, pressed, ground, juiced or dehydrated. [PL 2013, c. 331, Pt. C, §22 (NEW).]

6. Wild blueberries. "Wild blueberries" means all lowbush blueberries grown, purchased, sold or handled for commercial purposes in this State. [PL 1997, c. 511, §10 (NEW).]
36 M.R.S. § 5227-A — ME Code / Title 36 / Part 8 / Chapter 823 / Section 5227-A
36 §5227-A. Requirement to file amended Maine returns
Status: in_force

1. Amended return required. A taxpayer shall file an amended Maine return as required in this Part whenever the taxpayer files an amended federal return affecting the taxpayer's liability under this Part, whenever the Internal Revenue Service changes or corrects any item affecting the taxpayer's liability under this Part or whenever for any reason there is a change or correction affecting the taxpayer's liability under this Part. [PL 2003, c. 588, §19 (NEW).]

2. Amended return filed. The amended Maine return must be filed within 180 days from the final determination date of the change or correction or the filing of the amended federal return. For purposes of this subsection, "final determination date" means the date on which the earliest of the following events occurs with respect to a federal taxable year: A. The taxpayer has made payment of an additional income tax liability resulting from a federal audit, the taxpayer has not filed a petition for redetermination or claim for refund for the portions of the audit for which payment was made and the time for filing a petition for redetermination or refund claim has expired; [PL 2011, c. 1, Pt. CC, §3 (NEW); PL 2011, c. 1, Pt. CC, §5 (AFF).] B. The taxpayer receives a refund from the United States Treasury that resulted from a federal audit; [PL 2011, c. 1, Pt. CC, §3 (NEW); PL 2011, c. 1, Pt. CC, §5 (AFF).] C. The taxpayer signs Form 870-AD or another Internal Revenue Service form consenting to a deficiency or accepting an overassessment; [PL 2011, c. 1, Pt. CC, §3 (NEW); PL 2011, c. 1, Pt. CC, §5 (AFF).] D. The taxpayer's time for filing a petition for redetermination with the United States Tax Court expires; [PL 2011, c. 1, Pt. CC, §3 (NEW); PL 2011, c. 1, Pt. CC, §5 (AFF).] E. The taxpayer and the Internal Revenue Service enter into a closing agreement; [PL 2019, c. 380, §3 (AMD); PL 2019, c. 380, §5 (AFF).] F. A decision from the United States Tax Court, a District Court, a federal court of appeals, the United States Court of Federal Claims or the United States Supreme Court becomes final; and [PL 2019, c. 380, §3 (AMD); PL 2019, c. 380, §5 (AFF).] G. The taxpayer files an amended return or similar report pursuant to the Code, Section 6225(c). [PL 2019, c. 380, §3 (NEW); PL 2019, c. 380, §5 (AFF).] [RR 2025, c. 1, Pt. A, §56 (COR).]

3. Contents of amended return. The amended Maine return must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous. If the taxpayer files an amended federal return, a copy of the amended federal return must be attached to the amended Maine return. [PL 2003, c. 588, §19 (NEW).]

4. Additional requirements. The State Tax Assessor may require additional information to be filed with the amended Maine return. The assessor may prescribe exceptions to the requirements of this section. [PL 2003, c. 588, §19 (NEW).]
36 M.R.S. § 1502 — ME Code / Title 36 / Part 2 / Chapter 112 / Section 1502
36 §1502. Excise tax in lieu of property taxes
Status: repealed

The excise tax imposed by this chapter is in lieu of all property taxes on watercraft. [PL 1983, c. 92, Pt. B, §9 (NEW).]

1. Collection; reimbursement. [PL 1983, c. 632, Pt. A, §6 (NEW); PL 1983, c. 632, Pt. A, §16 (RP).] Revisor's Note: The 1983 repealer was removed by Proclamation of the Governor on November 26, 1984. This section remains in effect and is not affected by the repealed 1983 laws.
36 M.R.S. § 946 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 946
36 §946. Action for equitable relief after period of redemption; procedure
Status: in_force

A municipality that has become the purchaser at a sale of real estate for nonpayment of taxes or that as to any real estate has pursued the alternative method for the enforcement of liens for taxes provided in sections 942 and 943 , whether in possession of such real estate or not, after the period of redemption from such sale or lien has expired, may maintain an action for equitable relief against any person who claims or may claim some right, title or interest in the premises adverse to the estate of such municipality. [PL 2025, c. 113, Pt. D, §49 (AMD).]

Any purchaser or successor of a purchaser in interest from a municipality of real estate or lien on real estate acquired by a municipality as a purchaser at a sale of that real estate for nonpayment of taxes, or acquired under the alternative method for the enforcement of liens for taxes provided in sections 942 and 943 , whether in possession of such real estate or not, after the period of redemption from such sale or lien has expired, may maintain an action for equitable relief against any person who claims or may claim some right, title or interest in the premises adverse to the estate of such municipality or purchaser. [PL 2025, c. 113, Pt. D, §49 (AMD).]

A municipal officer may not, while holding municipal office, acquire from that municipality any interest in real estate acquired by that municipality on account of nonpayment of taxes, unless such sale occurs by sealed bid after duly advertising the same at least twice during a 7-day period prior to the acceptance of bids. A municipal officer who submits a sealed bid may not take part in the bid acceptance process except that a municipal officer may purchase tax-acquired property if the property was owned by the municipal officer's child, spouse or parent immediately prior to its acquisition by the municipality and if the purchase is authorized by the municipality. [PL 2025, c. 113, Pt. D, §49 (AMD).]

1. Service. Service must be made as in other actions on all defendants who can with due diligence be personally served within the State. If any defendant cannot be so served or is described in the complaint as being unascertained, service must be made by publication as in other actions in which publication is required. A copy of the published notice must be mailed to all known defendants at their last known addresses if they have not been personally served. If, after notice has been given or served as ordered by the court and the time limited in such notice for the appearance of the defendants has expired, the court finds that there is or may be a defendant who has not been actually served with process and who has not appeared in the action, the court may of its own motion, or on the representation of any party, appoint an agent, guardian ad litem or next friend for any such defendant, and if any such defendants have or may have conflicting interests, the court may appoint different agents, guardians ad litem or next friends to represent them. The cost of appearance of any such agent, guardian ad litem or next friend, including the cost of compensation of that appointee's counsel, must be determined by the court and paid by the plaintiff, against whom execution may issue in the name of the agent, guardian ad litem or next friend. [PL 2025, c. 113, Pt. D, §49 (AMD).]

2. Decree; effect. The plaintiff in an action under this section shall pray the court to establish and confirm its title to the premises described in the complaint as against all the defendants named or described in the action, and, if upon hearing the court finds the plaintiff's title to be good, the court shall make and enter its decree accordingly; the decree when recorded in the registry of deeds for the county or district where the real estate lies has the effect of a deed of quitclaim of the premises involved in the action from all the defendants named or described in the action to the plaintiff. [PL 2025, c. 113, Pt. D, §49 (AMD).]

3. Jury. If an action under this section is tried in the Superior Court, issues of fact may be framed upon application of any party to be tried by a jury whose verdict has the same effect as the verdict of a jury in other civil actions. [PL 2025, c. 113, Pt. D, §49 (AMD).]
36 M.R.S. § 2521-A — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2521-A
36 §2521-A. Returns; payment of tax
Status: in_force

Every insurance company, association, producer or attorney-in-fact of a reciprocal insurer subject to the tax imposed by this chapter shall make payment of estimated tax on or before the last day of each April, the 25th day of each June and the last day of each October. Each April and June estimated tax payment must equal 35% of the total tax paid for the preceding calendar year or at least 35% of the total tax to be paid for the current calendar year and each October estimated tax payment must equal 15% of the total tax paid for the preceding calendar year or at least 15% of the total tax to be paid for the current calendar year except that, for the tax on nonadmitted insurance premiums under section 2531, the surplus lines producer or the insured may elect to determine the estimated tax payment for each estimated tax period on the basis of premiums on contracts written during each estimated tax period of the current calendar year. A final return must be filed on or before March 15th covering the prior calendar year. [PL 2023, c. 441, Pt. C, §1 (AMD); PL 2023, c. 441, Pt. C, §11 (AFF).]

At the time of filing the returns, each insurance company, association, producer or attorney-in-fact of a reciprocal insurer shall pay to the assessor the amount of tax shown due. [PL 2007, c. 627, §54 (RPR); PL 2007, c. 627, §96 (AFF).]

An insurance company, association, producer or attorney-in-fact of a reciprocal insurer whose annual tax liability under this chapter does not exceed $1,000 may file an annual return with payment on or before March 15th covering the prior calendar year. [PL 2007, c. 627, §54 (RPR); PL 2007, c. 627, §96 (AFF).]
36 M.R.S. § 1545 — ME Code / Title 36 / Part 2 / Chapter 113 / Section 1545
36 §1545. Timber and grass acreage forfeited held for benefit of towns
Status: in_force

All timber and grass acreage forfeited under section 1544 must be held in trust by the State for the benefit of the people of Maine and must be held by the Director of the Bureau of Parks and Lands subject to the same powers and responsibilities as apply to other lands in the director's custody. [PL 2025, c. 113, Pt. D, §81 (AMD).]
36 M.R.S. § 992 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 992
36 §992. Disposition of surplus
Status: in_force

The tax collector, after deducting the tax and expense of sale conducted pursuant to section 991 , shall restore the balance to the former owner, with a written account of the sale and charges. For distress for nonpayment of taxes, the tax collector is entitled to the same fees as for levying executions, but the tax collector's travel must be computed only from the tax collector's dwelling house to the place where it is made. [PL 2025, c. 113, Pt. D, §52 (AMD).]
36 M.R.S. § 578 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 578
36 §578. Assessment of tax
Status: in_force

1. Organized areas. The municipal assessors or chief assessor of a primary assessing area shall adjust the State Tax Assessor's 100% valuation per acre for each forest type of their county by whatever ratio, or percentage of current just value, is applied to other property within the municipality to obtain the assessed values. Forest land in the organized areas, subject to taxation under this subchapter, must be taxed at the property tax rate applicable to other property in the municipality. The State Tax Assessor shall determine annually the amount of acreage in each municipality that is classified and taxed in accordance with this subchapter. Each municipality is entitled to annual payments distributed in accordance with this section from money appropriated by the Legislature if it submits a completed annual return in accordance with section 383 . The State Tax Assessor shall pay any municipal claim found to be in satisfactory form by October 15th of the year following the submission of the annual return. The total municipal reimbursement appropriation is calculated on the basis of 90% of the tax lost as a result of this subchapter. For purposes of this section, "classified forest lands" means forest lands classified pursuant to this subchapter as well as all areas identified as forested land within farmland parcels that are transferred from tree growth classification on or after October 1, 2011. For the purposes of this section, "tax lost" means the tax that would have been assessed, but for this subchapter, on the classified forest lands if they were assessed according to the current regional per acre undeveloped land value as determined for state valuation purposes, or according to the current local per acre undeveloped land value as determined for state valuation purposes, whichever is less, minus the tax that was actually assessed on the same lands in accordance with this subchapter, and adjusted for the aggregate municipal savings in required educational costs attributable to the reduction in state valuation as a result of this subchapter. A municipality that fails to achieve the minimum assessment ratio established in section 327 loses 10% of the reimbursement provided by this section for each one percentage point the minimum assessment ratio falls below the ratio established in section 327 . A. [PL 2007, c. 438, §16 (RP).] B. [PL 2007, c. 438, §16 (RP).] C. The State Tax Assessor shall distribute reimbursement under this section to each municipality in proportion to the product of the reduced tree growth valuation of the municipality multiplied by the property tax burden of the municipality. For purposes of this paragraph, unless the context otherwise indicates, the following terms have the following meanings. (1) "Property tax burden" means the total real and personal property taxes assessed in the most recently completed municipal fiscal year, except the taxes assessed on captured value within a tax increment financing district, divided by the latest state valuation certified to the Secretary of State. (2) "Undeveloped land" means rear acreage and unimproved nonwaterfront acreage that is not: (a) Classified under the laws governing a current use program; (b) A base lot; or (c) Wasteland. (3) "Average value of undeveloped land" means the current regional per acre undeveloped land value as determined for state valuation purposes, or the current local per acre undeveloped land value as determined for state valuation purposes, whichever is less. (4) "Reduced tree growth valuation" means the difference between the average value of undeveloped land and the average value of classified forest lands times the total number of acres of classified forest lands. [PL 2021, c. 630, Pt. C, §3 (AMD).] [PL 2021, c. 630, Pt. C, §§2, 3 (AMD).]

2. Unorganized territory. The State Tax Assessor shall adjust the 100% valuation per acre for each type for each county by such ratio or percentage as is then being used to determine the state valuation applicable to other property in the unorganized territory to obtain the assessed values. Commencing April 1, 1973, forest land in the unorganized territory subject to taxation under this subchapter shall be taxed at the same property tax rate as is applicable to other property in the unorganized territory, which rate shall be applied to the assessed values so determined. Upon collection by the State Tax Assessor, such taxes shall be deposited in the Unorganized Territory Education and Services Fund in accordance with section 1605 . [PL 1981, c. 706, §8 (AMD).]

3. Divided ownership. In cases of divided ownership of land and the timber and grass rights thereon, the assessor shall apportion 10% of the valuation to the land and 90% of the valuation to the timber and grass rights. [PL 1973, c. 308, §9 (AMD).]
36 M.R.S. § 2536 — ME Code / Title 36 / Part 4 / Chapter 357 / Section 2536
36 §2536. 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 chapter 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, §2 (AMD); PL 2021, c. 253, Pt. A, §10 (AFF).]

The credit allowed under this section may not reduce the tax otherwise due under this chapter 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, §1 (NEW).]
36 M.R.S. § 173 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 173
36 §173. Collection by warrant
Status: in_force

1. Request and issuance of warrant. If the taxpayer does not make payment as demanded pursuant to section 171 , the State Tax Assessor may file in the office of the clerk of the Superior Court of any county a certificate addressed to the clerk of that court specifying the amount of tax, interest and penalty that was demanded, the name and address of the taxpayer as it appears on the records of the State Tax Assessor, the facts whereby the amount has become due and the notice given and requesting that a warrant be issued against the taxpayer in the amount of the tax, penalty and interest set forth in the certificate and with costs. If the State Tax Assessor reasonably believes that the taxpayer may abscond within the 10-day period provided by section 171 , the assessor may, without giving notice to or making demand upon the taxpayer, request immediate issuance of a warrant. Immediately upon the filing of the certificate, the clerk of the Superior Court shall issue a warrant in favor of the State against the taxpayer in the amount of tax, interest and penalty set forth in the certificate and with costs. [PL 2021, c. 253, Pt. D, §1 (AMD).]

2. Effect of warrant. The warrant has the force and effect of an execution issued upon a judgment in a civil action for taxes and may be served in the county where the taxpayer may be found by the sheriff of that county or the sheriff's deputies or by any agent of the State Tax Assessor authorized under section 112, subsection 6 to collect any tax imposed by this Title. In the execution of the warrant and collection of taxes pursuant to this Title, including supplementary disclosure proceedings for that purpose under Title 14, chapter 502 , an agent of the State Tax Assessor has the powers of a sheriff and is entitled to collect from the debtor the same fees and charges permitted to a sheriff. Any such fees and charges collected by that agent must be remitted promptly to the State. [PL 2021, c. 253, Pt. D, §2 (AMD).]

Warrants are returnable within 5 years of issuance. New warrants may be issued for collection of sums remaining unsatisfied, upon the filing of the certificate described in subsection 1 , within 2 years from the return day of the last preceding warrant. [PL 1989, c. 880, Pt. C, §1 (AMD).]
36 M.R.S. § 700-A — ME Code / Title 36 / Part 2 / Chapter 105 / Section 700-A
36 §700-A. Additional municipal compensation
Status: in_force

1. Transfers to Disproportionate Tax Burden Fund. Pursuant to section 699, subsection 2 and in order to provide additional compensation to municipalities affected by property tax exemptions provided under this subchapter, the Treasurer of State shall make the following transfers as provided in section 700‑B to the Disproportionate Tax Burden Fund established in Title 30‑A, section 5681, subsection 3 : A. In fiscal year 2009-10, $2,000,000; [PL 2005, c. 623, §1 (NEW).] B. In fiscal year 2010-11, $2,500,000; [PL 2005, c. 623, §1 (NEW).] C. In fiscal year 2011-12, $3,000,000; [PL 2005, c. 623, §1 (NEW).] D. In fiscal year 2012-13, $3,500,000; and [PL 2005, c. 623, §1 (NEW).] E. In fiscal year 2013-14 and subsequent fiscal years, $4,000,000. [PL 2005, c. 623, §1 (NEW).] [PL 2005, c. 623, §1 (NEW).]
36 M.R.S. § 186 — ME Code / Title 36 / Part 1 / Chapter 7 / Section 186
36 §186. Interest
Status: in_force

A person who fails to pay any tax, other than a tax imposed pursuant to chapter 105 , on or before the last date prescribed for payment is liable for interest on the tax, calculated from that date and compounded monthly. The rate of interest for any calendar year equals the highest prime rate as published in the Wall Street Journal on the first day of September of the preceding calendar year or, if the first day of September falls on a weekend or holiday, on the next succeeding business day, rounded up to the next whole percent plus 3 percentage points. The rate of interest for any calendar year beginning on or after January 1, 2018 equals the prime rate as published in the Wall Street Journal on the first day of September of the preceding calendar year or, if the first day of September falls on a weekend or holiday, on the next succeeding business day, rounded up to the next whole percent plus one percentage point. For purposes of this section, the last date prescribed for payment of tax must be determined without regard to any extension of time permitted for filing a return. A tax that is upheld on administrative or judicial review bears interest from the date on which payment would have been due in the absence of review. Any amount that has been erroneously refunded and is recoverable by the assessor bears interest at the rate determined pursuant to this section from the date of payment of the refund. A credit or reimbursement that has been allowed or paid pursuant to this Title and is recoverable by the assessor bears interest at the rate determined pursuant to this section from the date it was allowed or paid. Interest accrues automatically, without being assessed by the assessor, and is recoverable by the assessor in the same manner as if it were a tax assessed under this Title. If the failure to pay a tax when required is explained to the satisfaction of the assessor, the assessor may abate or waive the payment of all or any part of that interest. [PL 2017, c. 211, Pt. A, §6 (AMD).]

Except as otherwise provided in this Title, and except for taxes imposed pursuant to chapter 105, interest at the rate determined pursuant to this section must be paid on overpayments of tax from the date the return listing the overpayment was filed or the date payment was made, whichever is later. [PL 2009, c. 625, §3 (AMD).]
36 M.R.S. § 6211 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6211
36 §6211. Audit of claim
Status: in_force

If, on the audit of any claim filed under this chapter, the State Tax Assessor determines the amount to have been incorrectly determined, the assessor shall redetermine the claim and shall notify the claimant of the redetermination and the reasons for it. The redetermination is reviewable in accordance with section 151 . If the claim has been paid, the amount paid in excess of that legally due is subject to interest at the rate determined pursuant to section 186 . The assessor may credit a benefit payable to a claimant under this chapter against a liability of that claimant pursuant to this section. [PL 2005, c. 332, §27 (AMD).]
36 M.R.S. § 4641-N — ME Code / Title 36 / Part 7 / Chapter 711-A / Section 4641-N
36 §4641-N. Review
Status: in_force

The Maine State Housing Authority shall submit a report to the joint standing committee of the Legislature having jurisdiction over housing matters by April 1st of each year. The report must identify the amount of revenues under this chapter that have been credited to the Housing Opportunities for Maine Fund and the manner in which those funds have been used. The report must provide a full accounting of how funds were spent in the prior fiscal year and a detailed summary of how funds were spent in the prior 10 fiscal years. [PL 2023, c. 251, §1 (AMD).]
36 M.R.S. § 6252-A — ME Code / Title 36 / Part 9 / Chapter 908 / Section 6252-A
36 §6252-A. Deferral of delinquent taxes
Status: in_force

Notwithstanding section 6252, subsection 5 , a taxpayer who owes delinquent property taxes and whose property is subject to a municipal lien may qualify for tax deferral of a homestead under this chapter subject to the following conditions. [PL 2023, c. 412, Pt. S, §9 (NEW).]

1. Limit 2 years. The taxpayer owes no more than 2 years of delinquent property taxes at the time of application for deferral. [PL 2023, c. 412, Pt. S, §9 (NEW).]

2. Added to deferred taxes. The amount of delinquent property taxes, plus interest and costs, must be determined as of a predetermined payoff date. This amount must be added to the amount of tax deferred for the first fiscal year pursuant to section 6251, subsection 2, paragraph A . [PL 2023, c. 412, Pt. S, §9 (NEW).]

3. State lien. The amount of the state lien under section 6254 must be increased by the amount of delinquent property taxes deferred under this section. [PL 2023, c. 412, Pt. S, §9 (NEW).]

4. Reimbursed to municipality or unorganized territory. An amount equal to the delinquent property taxes, interest and costs must be included in the certification provided by the State Tax Assessor to the Treasurer of State and reimbursed to the municipality or to the Unorganized Territory Education and Services Fund by the Treasurer of State pursuant to section 6257, subsection 1 . [PL 2023, c. 412, Pt. S, §9 (NEW).]

5. Release of lien. Upon receipt of full reimbursement for delinquent property taxes, interest and costs, the municipality, or the State Tax Assessor for the unorganized territory, shall release the lien attached to the homestead for those delinquent property taxes, interest and costs. [PL 2023, c. 412, Pt. S, §9 (NEW).]

6. Restriction. A taxpayer who owns more than one residential property within the State subject to an existing municipal lien is not eligible to claim a deferral pursuant to this section. [PL 2023, c. 613, Pt. A, §1 (AMD).]
36 M.R.S. § 993 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 993
36 §993. Arrest; notice; procedure; fees
Status: in_force

If any resident or nonresident taxpayer assessed in accordance with this chapter, for 12 days after demand, refuses or neglects to pay the tax due and to show the tax collector sufficient goods and chattels to pay it, the tax collector may arrest the taxpayer in the county where found and commit the taxpayer there to jail, until the taxpayer pays it or is discharged by law. [PL 2025, c. 113, Pt. D, §53 (AMD).]

If the tax collector thinks that there are just grounds to fear that such person may abscond before the end of the 12 days, the tax collector may demand immediate payment and, on failure to pay, the tax collector may commit such person as provided. [PL 2025, c. 113, Pt. D, §53 (AMD).]

For commitment for nonpayment of taxes, the tax collector is entitled to the same fees as sheriffs have for levying executions, but the tax collector's travel must be computed only from the tax collector's dwelling house to the place of commitment. [PL 2025, c. 113, Pt. D, §53 (AMD).]
36 M.R.S. § 5283-A — ME Code / Title 36 / Part 8 / Chapter 831 / Section 5283-A
36 §5283-A. Voluntary contribution through checkoffs
Status: in_force

1. Minimum threshold for total contributions. The State Tax Assessor may not include on an individual income tax return form a designation for a taxpayer to make a contribution through a checkoff under section 5284 , 5284‑A , 5285 , 5288‑A , 5289 , 5291 , 5292 or 5293 unless on returns filed in the prior calendar year the total contributions to the organization or fund to which the contributions are credited under the applicable section are at least: A. For calendar year 2012, $10,000; [PL 2017, c. 475, Pt. A, §62 (RPR).] B. For calendar year 2013, $13,000; [PL 2017, c. 475, Pt. A, §62 (RPR).] C. For calendar year 2014, $16,000; [PL 2017, c. 475, Pt. A, §62 (RPR).] D. For calendar year 2015, $19,000; [PL 2017, c. 475, Pt. A, §62 (RPR).] E. For calendar year 2016, $22,000; and [PL 2017, c. 475, Pt. A, §62 (RPR).] F. For calendar years beginning on or after January 1, 2017, $25,000. [PL 2017, c. 475, Pt. A, §62 (RPR).] This subsection does not apply to a contribution checkoff that has been on the individual income tax form for less than one year. [PL 2021, c. 437, §2 (AMD); PL 2021, c. 437, §4 (AFF).]

2. Cost of administration. The State Tax Assessor shall determine annually the total amount contributed to each fund or organization by taxpayers making contributions through a checkoff on the individual income tax return form. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the checkoff for the organization or fund and report the remainder to the Treasurer of State, who shall forward that amount to the designated organization or fund. [PL 2011, c. 685, §3 (NEW).]
36 M.R.S. § 6218 — ME Code / Title 36 / Part 9 / Chapter 907 / Section 6218
36 §6218. Readability; application; instructions
Status: in_force

The application form and instructions used by applicants for assistance under the Maine Residents Property Tax Program and its successor, if any, shall have a readability score, as determined by a recognized instrument for measuring adult literacy levels, equivalent to no higher than a 6th grade reading level. [PL 1989, c. 534, Pt. A, §10 (NEW).]
36 M.R.S. § 1112-C — ME Code / Title 36 / Part 2 / Chapter 105 / Section 1112-C
36 §1112-C. Recapture penalty
Status: in_force

1. Assessor determination; owner request. If the assessor determines that land subject to this subchapter no longer meets the requirements of this subchapter, the assessor shall withdraw the land from taxation under this subchapter. The owner of land subject to this subchapter may at any time request withdrawal of any of the owner's land from taxation under this subchapter by certifying in writing to the assessor that the land is no longer to be classified under this subchapter. For purposes of this section, the transfer of land between different classifications within this subchapter does not constitute a withdrawal. [PL 2021, c. 630, Pt. C, §13 (NEW).]

2. Withdrawal of portion. In the case of withdrawal of a portion of farmland or open space land, the owner, as a condition of withdrawal, shall file with the assessor a schedule including the information required under section 1109 showing the area withdrawn and the area remaining under this subchapter. [PL 2021, c. 630, Pt. C, §13 (NEW).]

3. Open space penalty. If land classified as open space under this subchapter is withdrawn from taxation under this subchapter, the assessor shall impose a penalty upon the owner. The penalty is the greater of: A. An amount equal to the taxes that would have been assessed on the land on the first day of April for the 5 tax years, or any lesser number of tax years starting with the year in which the land was first classified, preceding the withdrawal had that land been assessed in each of those years at its just value on the date of withdrawal less all taxes paid on that land over the preceding 5 years, or any lesser number of tax years starting with the year in which the land was first classified, and increased by interest at the prevailing municipal rate from the date or dates on which those amounts would have been payable; and [PL 2021, c. 630, Pt. C, §13 (NEW).] B. An amount computed by multiplying the amount, if any, by which the just value of the land on the date of withdrawal exceeds the 100% valuation of the land pursuant to this subchapter on the preceding April 1st by the following rates: (1) If the land was subject to valuation under this subchapter for 10 years or fewer prior to the date of withdrawal, the rate is 30%; and (2) If the land was subject to valuation under this subchapter for more than 10 years prior to the date of withdrawal, the rate is 30% reduced by one percentage point for each full year beyond 10 years that the land was subject to valuation under this subchapter prior to the date of withdrawal, except that the minimum rate is 20%. [PL 2021, c. 630, Pt. C, §13 (NEW).] For purposes of this subsection, just value at the time of withdrawal is the assessed just value of comparable property in the municipality adjusted by the municipality's certified assessment ratio. [PL 2023, c. 441, Pt. G, §1 (AMD).]

3-A. Farmland penalty. If land classified as farmland under this subchapter is withdrawn from taxation under this subchapter, the assessor shall impose one of the following penalties: A. If land is withdrawn within 10 years of a transfer from either open space tax classification under this subchapter or tree growth tax classification under subchapter 2‑A , the assessor shall impose a penalty equal to the amount calculated under subsection 3 ; or [PL 2023, c. 441, Pt. G, §2 (NEW).] B. If the penalty under paragraph A does not apply, the assessor shall impose a penalty upon the owner equal to the taxes that would have been assessed on the land on the first day of April for the 5 tax years, or any lesser number of tax years starting with the year in which the land was first classified, preceding the withdrawal had that land been assessed in each of those years at its just value on the date of withdrawal less all taxes paid on that land over the preceding 5 years, or any lesser number of tax years starting with the year in which the land was first classified, and increased by interest at the prevailing municipal rate from the date or dates on which those amounts would have been payable. [PL 2023, c. 441, Pt. G, §2 (NEW).] For purposes of this subsection, just value at the time of withdrawal is the assessed just value of comparable property in the municipality adjusted by the municipality's certified assessment ratio. [PL 2023, c. 441, Pt. G, §2 (NEW).]

4. Assessment and collection of penalties. The owner shall pay the penalties for withdrawal upon withdrawal to the tax collector as additional property taxes. Penalties may be assessed and collected as supplemental assessments in accordance with section 713‑B . [PL 2021, c. 630, Pt. C, §13 (NEW).]

5. Eminent domain. A penalty may not be assessed under this section if the withdrawal of the parcel is occasioned by a transfer to the State or other entity holding the power of eminent domain resulting from the exercise or threatened exercise of that power. [PL 2021, c. 630, Pt. C, §13 (NEW).]

6. Relief from requirements. Upon withdrawal, the land is relieved of the requirements of this subchapter immediately and is returned to taxation under subchapter 2 beginning the April 1st following withdrawal. [PL 2021, c. 630, Pt. C, §13 (NEW).]

7. Reclassification under other current use program. A penalty may not be assessed upon the withdrawal of land from taxation under this subchapter if the owner applies for classification of that land in another current use program prior to withdrawal and the application is accepted. If a penalty is later assessed under section 581 or 1138 , the period of time that the land was taxed as farmland or open space land under this subchapter is included for purposes of establishing the amount of the penalty. [PL 2021, c. 630, Pt. C, §13 (NEW).]

8. Report of penalty. A municipality that receives a penalty for the withdrawal of land from taxation under this subchapter shall report to the State Tax Assessor the total amount received in that reporting year on the municipal valuation return form described in section 383 . [PL 2021, c. 630, Pt. C, §13 (NEW).]

9. Collection of farmland penalty; annual installments. An owner of farmland that has been classified under this subchapter for 5 full years or more may pay any penalty owed under this section in up to 5 equal annual installments with interest at the rate set by the municipality, which begins to accrue 60 days after the date of assessment. Notwithstanding section 943 , for an owner paying a penalty under this subsection, the period during which the tax lien mortgage, including interest and costs, must be paid to avoid foreclosure and expiration of the right of redemption is 48 months from the date of the filing of the tax lien certificate. [PL 2021, c. 630, Pt. C, §13 (NEW).]
36 M.R.S. § 898 — ME Code / Title 36 / Part 2 / Chapter 105 / Section 898
36 §898. Tax collector to account when taken on execution
Status: in_force

When any tax collector is taken on execution under section 895 , the municipal officers may demand of the tax collector a true copy of the tax lists, with the evidence of all payments made on those tax lists. If the tax collector complies with this demand, the tax collector must receive such credit as the municipal officers, on inspection of the tax lists, adjudge the tax collector entitled to, and the tax collector shall account for the balance; but if the tax collector refuses, the tax collector must forthwith be committed to jail by the law enforcement officer who took the tax collector or by a warrant from a justice of the peace, there to remain until the tax collector complies. [PL 2025, c. 113, Pt. D, §42 (AMD).]