reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 5270 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5270. Limitations on assessment

 §5270. Limitations on assessment 1.  General.   [PL 1979, c. 378, §39 (RP).] 2.  Omission of more than 25% OF income.  If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25% of the amount of gross income stated in the return, an assessment may be made within 6 years after the return was filed. For purposes of this subsection, there shall not be taken into account any amount which is omitted in the return if such amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the assessor of the nature and amount of such item.   [PL 1979, c. 378, §40 (AMD).] 3.  No return filed or fraudulent return.   [PL 1979, c. 378, §41 (RP).] 4.  Failure to report federal change.   [PL 1979, c. 378, §41 (RP).] 5.  Report of federal change or correction.   [PL 1979, c. 378, §41 (RP).] 6.  Extension by agreement.   [PL 1979, c. 378, §41 (RP).] 7.  Time return deemed filed.   [PL 1979, c. 378, §41 (RP).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §§39-41 (AMD).
36 ME Rev Stat § 5271 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5271. Recovery of erroneous refund (REPEALED)

 §5271. Recovery of erroneous refund (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §42 (RP).
36 ME Rev Stat § 5272 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5272. Interest on underpayments (REPEALED)

 §5272. Interest on underpayments (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §11 (AMD). PL 1977, c. 679, §34 (RP).
36 ME Rev Stat § 5273 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5273. Failure to file tax returns (REPEALED)

 §5273. Failure to file tax returns (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §7 (AMD). PL 1977, c. 679, §34 (RP).
36 ME Rev Stat § 5274 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5274. Failure to pay tax (REPEALED)

 §5274. Failure to pay tax (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §12 (AMD). PL 1973, c. 12, §§8,9 (AMD). PL 1975, c. 454, §6 (AMD). PL 1977, c. 679, §34 (RP).
36 ME Rev Stat § 5274-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5274-A. Penalty

 §5274-A. Penalty 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).]SECTION HISTORY PL 1979, c. 378, §43 (NEW). PL 1985, c. 691, §40 (AMD).
36 ME Rev Stat § 5275 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5275. False information with respect to withholding allowance (REPEALED)

 §5275. False information with respect to withholding allowance (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §44 (AMD). PL 2017, c. 170, Pt. D, §9 (RP).
36 ME Rev Stat § 5276 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5276. Authority to make credits or refunds

 §5276. Authority to make credits or refunds 1.  General rule.  The State Tax Assessor, within the applicable period of limitations, may credit an overpayment of income tax, including an overpayment reported on a joint return, and interest on the overpayment against any liability arising from a redetermination pursuant to section 6211 or any liability in respect of any tax imposed under this Title owed by the taxpayer, or by the taxpayer's spouse in the case of a joint return. The balance, after any setoff pursuant to section 185‑A or pursuant to an agreement entered into under section 112, subsection 13, must be refunded by the Treasurer of State. For purposes of this subsection, "any tax imposed under this Title" includes monetary restitution ordered to be paid to the bureau as part of a sentence imposed for a violation of this Title or Title 17‑A.   [PL 2019, c. 659, Pt. D, §8 (AMD).] 2.  Excessive withholding.  If the amount allowable as a credit for tax withheld from the taxpayer exceeds the tax to which the credit relates, the excess must be considered an overpayment.   [PL 2007, c. 438, §110 (AMD).] 3.  Overpayment by withholder.  If there has been an overpayment of tax required to be deducted and withheld under chapter 827, refund must be made to the withholder only to the extent that the amount of the overpayment was not deducted and withheld by the withholder.   [PL 2007, c. 438, §110 (AMD).] 4.  Credits against estimated tax.  The assessor may provide for the crediting against the estimated income tax for any taxable year of an overpayment of the income tax for a preceding taxable year.   [PL 2007, c. 438, §110 (AMD).] 5.  Assessment and collection after limitation period.  If any amount of income tax is assessed and collected after the expiration of the applicable period of limitations, that amount must be considered an overpayment.   [PL 2007, c. 438, §110 (AMD).] 6.  Overpayment by pass-through entity.   [PL 2007, c. 438, §110 (RP).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 504, §3 (AMD). PL 1991, c. 546, §36 (AMD). PL 2005, c. 332, §§25,26 (AMD). PL 2007, c. 438, §110 (AMD). PL 2009, c. 361, §30 (AMD). PL 2019, c. 659, Pt. D, §8 (AMD).
36 ME Rev Stat § 5276-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5276-A. Setoff of debts against refunds (REPEALED)

 §5276-A. Setoff of debts against refunds (REPEALED)SECTION HISTORY PL 1981, c. 504, §4 (NEW). PL 1985, c. 501, §B21 (AMD). PL 1985, c. 652, §53 (AMD). PL 1985, c. 779, §83 (AMD). PL 1987, c. 402, §A192 (AMD). PL 1989, c. 508, §23 (AMD). PL 1991, c. 564 (AMD). PL 1993, c. 395, §23 (AMD). PL 1995, c. 639, §29 (AMD). PL 1995, c. 694, §D62 (AMD). PL 1995, c. 694, §E2 (AFF). PL 1997, c. 393, §A43 (AMD). PL 1997, c. 393, §A44 (AFF). PL 2003, c. 20, §OO2 (AMD). PL 2003, c. 20, §OO4 (AFF). PL 2003, c. 689, §B6 (REV). PL 2005, c. 389, §9 (AMD). PL 2011, c. 1, Pt. BB, §2 (AMD). PL 2011, c. 1, Pt. BB, §3 (AFF). PL 2011, c. 547, §3 (AMD). PL 2017, c. 211, Pt. D, §13 (AMD). PL 2019, c. 113, Pt. C, §112 (AMD). PL 2019, c. 659, Pt. D, §9 (RP).
36 ME Rev Stat § 5277 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5277. Abatements (REPEALED)

 §5277. Abatements (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 2001, c. 583, §22 (RP).
36 ME Rev Stat § 5279 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5279. Interest on overpayment

 §5279. Interest on overpayment 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).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A246 (AMD). PL 1979, c. 615, §8 (AMD). PL 1981, c. 180, §4 (AMD). PL 1981, c. 504, §5 (AMD). PL 1991, c. 546, §37 (AMD). PL 2011, c. 1, Pt. EE, §3 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF). PL 2019, c. 659, Pt. D, §10 (AMD).
36 ME Rev Stat § 5280 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5280. Refund claim

 §5280. Refund claim Every claim for refund must be filed with the assessor in writing and state the specific grounds upon which it is founded. If the assessor denies the refund claim in whole or in part, or the refund claim is deemed denied under section 5282, the taxpayer may request reconsideration of the denial or deemed denial of the refund claim pursuant to section 151.   [PL 2013, c. 331, Pt. C, §38 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §726 (AMD). PL 1993, c. 395, §24 (AMD). PL 1993, c. 395, §32 (AFF). PL 2013, c. 331, Pt. C, §38 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
36 ME Rev Stat § 5281 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5281. Notice of denial (REPEALED)

 §5281. Notice of denial (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §727 (RP).
36 ME Rev Stat § 5282 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5282. Refund claim deemed denied

 §5282. Refund claim deemed denied If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor's decision on the refund claim, to deem the claim denied. The taxpayer deems the refund claim denied by requesting reconsideration of the deemed denial pursuant to section 151.   [PL 2013, c. 331, Pt. C, §39 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1993, c. 395, §25 (RPR). PL 1993, c. 395, §32 (AFF). PL 2013, c. 331, Pt. C, §39 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
36 ME Rev Stat § 5283 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5283. Designation by resident individuals (REPEALED)

 §5283. Designation by resident individuals (REPEALED)SECTION HISTORY PL 1973, c. 246 (NEW). PL 1985, c. 427 (RPR). PL 1989, c. 502, §A137 (AMD). PL 2011, c. 685, §2 (AMD). MRSA T. 36 §5283 (RP).
36 ME Rev Stat § 5283-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5283-A. Voluntary contribution through checkoffs

 §5283-A. Voluntary contribution through checkoffs 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).] 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).] SECTION HISTORY PL 2011, c. 685, §3 (NEW). PL 2017, c. 284, Pt. AAAA, §2 (AMD). PL 2017, c. 284, Pt. DDDD, §2 (AMD). PL 2017, c. 475, Pt. A, §62 (AMD). PL 2019, c. 433, §2 (AMD). PL 2021, c. 437, §2 (AMD).
36 ME Rev Stat § 5284 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5284. Nongame wildlife voluntary checkoff

 §5284. Nongame wildlife voluntary checkoff 1.  Maine Endangered and Nongame Wildlife Fund.  Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Maine Endangered and Nongame Wildlife Fund established in Title 12, section 10253. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Endangered and Nongame Wildlife Fund by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contribution to Maine Endangered and Nongame Wildlife Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ."   [PL 2003, c. 414, Pt. B, §68 (AMD); PL 2003, c. 614, §9 (AFF).] 2.  Contributions credited to Maine Endangered and Nongame Wildlife Fund.  The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the nongame checkoff and report the remainder to the Treasurer of State, who shall credit that amount to the Maine Endangered and Nongame Wildlife Fund, which is established in Title 12, section 10253.   [PL 2011, c. 685, §4 (AMD).] SECTION HISTORY PL 1983, c. 526, §3 (NEW). PL 1993, c. 253, §1 (AMD). PL 1995, c. 639, §30 (AMD). PL 2003, c. 414, §B68 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2011, c. 685, §4 (AMD).
36 ME Rev Stat § 5284-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5284-A. Companion animal sterilization voluntary checkoff

 §5284-A. Companion animal sterilization voluntary checkoff 1.  Companion Animal Sterilization Fund.  Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Companion Animal Sterilization Fund established in Title 7, section 3910-B. A taxpayer who is not entitled to a refund under this Part may contribute to the Companion Animal Sterilization Fund by including with the taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contribution to Companion Animal Sterilization Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."   [PL 2003, c. 682, §5 (NEW).] 2.  Contributions credited to Companion Animal Sterilization Fund.  The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the Companion Animal Sterilization Fund checkoff and report the remainder to the Treasurer of State, who shall credit the amount to the Companion Animal Sterilization Fund, which is established in Title 7, section 3910‑B.   [PL 2011, c. 685, §5 (AMD).] 3.  Effective date.  This section applies to tax years beginning on and after January 1, 2004.   [PL 2003, c. 682, §5 (NEW).] SECTION HISTORY PL 2003, c. 682, §5 (NEW). PL 2011, c. 685, §5 (AMD).
36 ME Rev Stat § 5285 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5285. Maine Children's Trust Incorporated; checkoff

 §5285. Maine Children's Trust Incorporated; checkoff 1.  Maine Children's Trust Incorporated.  Taxpayers who, when filing their returns, are entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Children's Trust Incorporated established in Title 22, chapter 1058. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Children's Trust Incorporated by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contributions to Maine Children's Trust Incorporated: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ."   [PL 1995, c. 639, §31 (AMD).] 2.  Contributions credited to the Maine Children's Trust Incorporated.  The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Children's Trust Incorporated checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Children's Trust Incorporated, which is established in Title 22, chapter 1058.   [PL 2011, c. 685, §6 (AMD).] 3.  Limitation on contributions.   [PL 1993, c. 600, Pt. A, §280 (RP).] SECTION HISTORY PL 1985, c. 441, §4 (NEW). PL 1987, c. 402, §A193 (AMD). PL 1993, c. 253, §2 (AMD). PL 1993, c. 600, §A280 (AMD). PL 1995, c. 639, §31 (AMD). PL 2011, c. 685, §6 (AMD).
36 ME Rev Stat § 5285-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5285-A. Bone Marrow Screening Fund checkoff (REPEALED)

 §5285-A. Bone Marrow Screening Fund checkoff (REPEALED)SECTION HISTORY PL 1999, c. 731, §SS2 (NEW). PL 2007, c. 240, Pt. TT, §2 (AMD). PL 2007, c. 240, Pt. TT, §3 (AFF). PL 2011, c. 685, §7 (AMD). PL 2017, c. 284, Pt. AAAA, §3 (RP).
36 ME Rev Stat § 5286 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff

 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff 1.  Designation.  Resident taxpayers may designate that $3 of their taxes be deposited in the Maine Clean Election Fund in accordance with Title 21‑A, section 1124.   [IB 1995, c. 1, §18 (NEW).] 2.  Forms.  The State Tax Assessor shall provide on the first page of the income tax form a space for the filing individual to indicate whether that filer wishes to pay $3, or $6 if filing a joint return, from the General Fund of the State to finance the Maine Clean Election Fund.   [IB 1995, c. 1, §18 (NEW).] 3.  Transfer of Funds.  The State Tax Assessor shall transfer funds from the General Fund in accordance with Title 21‑A, section 1124.   [IB 1995, c. 1, §18 (NEW).] SECTION HISTORY IB 1995, c. 1, §18 (NEW).
36 ME Rev Stat § 5287 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5287. Liability of certain spouses

 §5287. Liability of certain spouses The assessor may relieve the liability under this Part of a spouse who meets the qualifications for relief under the following provisions whether or not a claim for federal relief was made. The assessor may grant relief for:   [PL 1999, c. 526, §1 (NEW); PL 1999, c. 526, §3 (AFF).]1.  Innocent spouses.  A spouse who meets the qualifications for relief under Section 6015 of the Code; or   [RR 1999, c. 1, §51 (COR).] 2.  Injured spouses.  A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures.   [PL 1999, c. 526, §1 (NEW); PL 1999, c. 526, §3 (AFF).] SECTION HISTORY RR 1999, c. 1, §51 (COR). PL 1999, c. 526, §1 (NEW). PL 1999, c. 526, §3 (AFF).
36 ME Rev Stat § 5288 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5288. Maine Military Family Relief Fund voluntary checkoff (REPEALED)

 §5288. Maine Military Family Relief Fund voluntary checkoff (REPEALED)SECTION HISTORY PL 2003, c. 703, §1 (NEW). MRSA T. 36 §5288, sub-4 (RP).
36 ME Rev Stat § 5288-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5288-A. Maine Military Family Relief Fund voluntary checkoff

 §5288-A. Maine Military Family Relief Fund voluntary checkoff 1.  Maine Military Family Relief Fund.  When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Military Family Relief Fund established in Title 37‑B, section 158. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Military Family Relief Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "The Maine Military Family Relief Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."   [PL 2011, c. 685, §8 (AMD).] 2.  Contributions credited to Maine Military Family Relief Fund.  The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Military Family Relief Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Military Family Relief Fund.   [PL 2007, c. 674, §1 (NEW); PL 2007, c. 674, §2 (AFF).] SECTION HISTORY PL 2007, c. 674, §1 (NEW). PL 2007, c. 674, §2 (AFF). PL 2011, c. 685, §8 (AMD).