Source: http://www.mainelegislature.org/legis/statutes/36/title36sec4075-A.html
Timestamp: 2013-05-20 18:01:49
Document Index: 342006903

Matched Legal Cases: ['§4075', '§4075', '§4075', '§4075', '§4076', '§4075', '§2', '§4', '§2', '§4', '§23', '§24', '§2', '§4', '§2', '§4']

Title 36, §4075-A: Authority to make refunds
§4075-A PDF
§4075-AWord/RTF
Ch. 575 Contents
§4075§4076
Chapter 575: MAINE ESTATE TAX
§4075-A. Authority to make refunds
1. Refund. A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund
of any tax imposed by this chapter within 3 years from the date the return was filed or 3 years from the date the tax was paid, whichever period expires later. Every claim for refund must be submitted to the State Tax Assessor in
writing and must state the specific grounds upon which the claim is founded. The claimant may in writing request an informal conference regarding the claim for refund pursuant to section 151.
2011, c. 1, Pt. DD, §2 (AMD); 2011, c. 1, Pt. DD, §4 (AFF)
2. Limitation on payment of interest. Interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the date prescribed or permitted by extension of time for filing the return of that tax or within 60 days after the return is filed or within 60 days after a return requesting a refund of the overpayment is filed, whichever is later.
2011, c. 1, Pt. EE, §2 (AMD); 2011, c. 1, Pt. EE, §4 (AFF)
1995, c. 281, §23 (NEW). 2005, c. 622, §24 (AMD). 2011, c. 1, Pt. DD, §2 (AMD). 2011, c. 1, Pt. DD, §4 (AFF). 2011, c. 1, Pt. EE, §2 (AMD). 2011, c. 1, Pt. EE, §4 (AFF). Data for this page extracted on 10/16/2012 08:30:12. The Revisor's Office cannot provide legal advice or