reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 2018 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 221: OVERPAYMENTS, REFUNDS|36 §2018. Reimbursement of certain taxes relating to advanced communications technology infrastructure (REALLOCATED FROM TITLE 36, SECTION 2017) (REPEALED)

 §2018. Reimbursement of certain taxes relating to advanced communications technology infrastructure (REALLOCATED FROM TITLE 36, SECTION 2017)(REPEALED)SECTION HISTORY PL 2007, c. 466, Pt. A, §61 (RAL). MRSA T. 36 §2018, sub-§8 (RP).
36 ME Rev Stat § 2019 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 221: OVERPAYMENTS, REFUNDS|36 §2019. Refund of sales tax on purchases of parts and supplies (REPEALED)

 §2019. Refund of sales tax on purchases of parts and supplies (REPEALED)SECTION HISTORY PL 2007, c. 658, §3 (NEW). PL 2015, c. 300, Pt. A, §28 (RP).
36 ME Rev Stat § 2061 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 223: RECORDS|36 §2061. Records of retailers (REPEALED)

 §2061. Records of retailers (REPEALED)SECTION HISTORY PL 1965, c. 362, §7 (AMD). PL 1979, c. 378, §18 (RP).
36 ME Rev Stat § 2062 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 223: RECORDS|36 §2062. Tax assessor's records confidential (REPEALED)

 §2062. Tax assessor's records confidential (REPEALED)SECTION HISTORY PL 1969, c. 584, §2 (AMD). PL 1977, c. 668, §3 (RP).
36 ME Rev Stat § 2111 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 225: ENFORCEMENT AND PENALTIES|36 §2111. Injunctions (REPEALED)

 §2111. Injunctions (REPEALED)SECTION HISTORY PL 1981, c. 470, §A158 (AMD). PL 2001, c. 583, §13 (RP).
36 ME Rev Stat § 2112 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 225: ENFORCEMENT AND PENALTIES|36 §2112. Penalties (REPEALED)

 §2112. Penalties (REPEALED)SECTION HISTORY PL 1977, c. 679, §8 (RP).
36 ME Rev Stat § 2113 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 225: ENFORCEMENT AND PENALTIES|36 §2113. Criminal penalties (REPEALED)

 §2113. Criminal penalties (REPEALED)SECTION HISTORY PL 1977, c. 696, §277 (AMD). PL 1991, c. 780, §CCC3 (AMD). PL 1995, c. 639, §9 (AMD). PL 1995, c. 640, §7 (AMD). PL 1997, c. 393, §A42 (RPR). PL 2003, c. 452, §U5 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 438, §51 (RP).
36 ME Rev Stat § 2351 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 351: GENERAL PROVISIONS|36 §2351. Failure to make return; assessment (REPEALED)

 §2351. Failure to make return; assessment (REPEALED)SECTION HISTORY PL 1965, c. 135, §2 (AMD). PL 1973, c. 788, §188 (RP).
36 ME Rev Stat § 2352 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 351: GENERAL PROVISIONS|36 §2352. Authority of state tax assessor to examine books (REPEALED)

 §2352. Authority of state tax assessor to examine books (REPEALED)SECTION HISTORY PL 1965, c. 135, §3 (AMD). PL 1973, c. 788, §189 (AMD). PL 1975, c. 623, §58 (AMD). PL 1977, c. 679, §§9, 10 (AMD). PL 1981, c. 364, §29 (RP).
36 ME Rev Stat § 2401 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 353: CORPORATE FRANCHISES|36 §2401. Taxation and rate (REPEALED)

 §2401. Taxation and rate (REPEALED)SECTION HISTORY PL 1971, c. 439, §24 (AMD). PL 1973, c. 730, §6 (RP).
36 ME Rev Stat § 2402 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 353: CORPORATE FRANCHISES|36 §2402. Taxes, how assessed, when due and payable (REPEALED)

 §2402. Taxes, how assessed, when due and payable (REPEALED)SECTION HISTORY PL 1971, c. 565, §23 (AMD). PL 1973, c. 730, §6 (RP).
36 ME Rev Stat § 2403 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 353: CORPORATE FRANCHISES|36 §2403. Tax to be a debt due from corporation (REPEALED)

 §2403. Tax to be a debt due from corporation (REPEALED)SECTION HISTORY PL 1973, c. 382, §1 (AMD). PL 1973, c. 730, §6 (RP).
36 ME Rev Stat § 2404 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 353: CORPORATE FRANCHISES|36 §2404. Neglect or refusal to pay (REPEALED)

 §2404. Neglect or refusal to pay (REPEALED)SECTION HISTORY PL 1973, c. 382, §2 (AMD). PL 1973, c. 730, §6 (RP).
36 ME Rev Stat § 2405 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 353: CORPORATE FRANCHISES|36 §2405. Company in arrears 6 months (REPEALED)

 §2405. Company in arrears 6 months (REPEALED)SECTION HISTORY PL 1973, c. 382, §3 (RP).
36 ME Rev Stat § 2406 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 353: CORPORATE FRANCHISES|36 §2406. Preparation and publication of annual list (REPEALED)

 §2406. Preparation and publication of annual list (REPEALED)SECTION HISTORY PL 1971, c. 565, §24 (AMD). PL 1973, c. 382, §4 (AMD). PL 1973, c. 730, §6 (RP).
36 ME Rev Stat § 2407 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 353: CORPORATE FRANCHISES|36 §2407. Revival of charter; recording of data (REPEALED)

 §2407. Revival of charter; recording of data (REPEALED)SECTION HISTORY PL 1973, c. 730, §7 (AMD). PL 1975, c. 18, §4 (RP).
36 ME Rev Stat § 2461 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 355: EXPRESS COMPANIES|36 §2461. Companies and persons doing express business to apply annually for license and to pay tax (REPEALED)

 §2461. Companies and persons doing express business to apply annually for license and to pay tax (REPEALED)SECTION HISTORY PL 1965, c. 135, §4 (RP).
36 ME Rev Stat § 2462 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 355: EXPRESS COMPANIES|36 §2462. Annual return to state tax assessor; assessment of tax (REPEALED)

 §2462. Annual return to state tax assessor; assessment of tax (REPEALED)SECTION HISTORY PL 1965, c. 135, §4 (RP).
36 ME Rev Stat § 2463 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 355: EXPRESS COMPANIES|36 §2463. State tax in place of local taxation (REPEALED)

 §2463. State tax in place of local taxation (REPEALED)SECTION HISTORY PL 1965, c. 135, §4 (RP).
36 ME Rev Stat § 2464 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 355: EXPRESS COMPANIES|36 §2464. Penalty (REPEALED)

 §2464. Penalty (REPEALED)SECTION HISTORY PL 1965, c. 135, §4 (RP).
36 ME Rev Stat § 2511 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2511. Companies taxable; rate (REPEALED)

 §2511. Companies taxable; rate (REPEALED)SECTION HISTORY PL 1973, c. 727, §2 (AMD). PL 1975, c. 241 (AMD). PL 1981, c. 514, §1 (AMD). PL 1983, c. 479, §1 (AMD). PL 1985, c. 783, §9 (RP).
36 ME Rev Stat § 2512 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2512. Annual returns to Superintendent of Insurance

 §2512. Annual returns to Superintendent of Insurance Every domestic life insurance company shall include in its annual return to the Superintendent of Insurance a statement of the amount of premiums and annuity considerations liable to taxation as provided in section 2513, and of the real estate held by it on the 31st day of the previous December, showing in detail the amount of all premiums including annuity considerations whether in cash or notes absolutely payable, received by the company from residents of this State during the preceding calendar year and all dividends paid to policyholders in this State on account of the premiums or annuity considerations as required by blanks furnished by the superintendent. The taxes provided by section 2513 shall be paid as provided in section 2521‑A, and this section and section 2518 shall be applicable thereto.   [PL 1985, c. 783, §10 (AMD).]SECTION HISTORY PL 1973, c. 585, §12 (AMD). PL 1973, c. 727, §3 (RPR). PL 1985, c. 783, §10 (AMD).
36 ME Rev Stat § 2513-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2513-A. Tax on premiums of risk retention groups

 §2513-A. Tax on premiums of risk retention groups 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).]SECTION HISTORY PL 1987, c. 481, §4 (NEW). PL 2007, c. 627, §53 (AMD).
36 ME Rev Stat § 2513-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED)

 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED)SECTION HISTORY PL 1997, c. 435, §2 (NEW). PL 1997, c. 583, §6 (AMD). PL 2007, c. 240, Pt. KKKK, §2 (RP). PL 2007, c. 240, Pt. KKKK, §7 (AFF).
36 ME Rev Stat § 2513-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2513-C. Premium tax on travel insurance premiums

 §2513-C. Premium tax on travel insurance premiums 1.  Definitions.  As used in this section, unless the context otherwise indicates, the following terms have the following meanings.   A. "Blanket travel insurance" has the same meaning as in Title 24-A, section 7052-A, subsection 2.   [RR 2021, c. 1, Pt. A, §47 (COR).]B. "Cancellation fee waiver" has the same meaning as in Title 24-A, section 7052-A, subsection 3.   [RR 2021, c. 1, Pt. A, §47 (COR).]C. "Primary certificate holder" has the same meaning as in Title 24-A, section 7052‑A, subsection 9.   [RR 2021, c. 1, Pt. A, §47 (COR).]D. "Primary policyholder" has the same meaning as in Title 24-A, section 7052-A, subsection 10.   [RR 2021, c. 1, Pt. A, §47 (COR).]E. "Travel assistance services" has the same meaning as in Title 24-A, section 7052-A, subsection 13.   [RR 2021, c. 1, Pt. A, §47 (COR).]F. "Travel insurance" has the same meaning as in Title 24-A, section 7052-A, subsection 14.   [RR 2021, c. 1, Pt. A, §47 (COR).][RR 2021, c. 1, Pt. A, §47 (COR).] 2.  Paying premium tax.  An insurer shall pay a premium tax as provided in section 2513 on travel insurance premiums paid by any of the following:   A. A primary policyholder who is a resident of the State;   [PL 2021, c. 354, §18 (NEW).]B. A primary certificate holder who is a resident of the State; and   [PL 2021, c. 354, §18 (NEW).]C. A blanket travel insurance policyholder that is a resident of the State or has its principal place of business in the State, or in the case of an affiliate's or subsidiary's purchasing blanket travel insurance for eligible blanket travel insurance group members, the policyholder's affiliate or subsidiary has its principal place of business in the State, subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdictions as determined by the assessor.   [PL 2021, c. 354, §18 (NEW).][PL 2021, c. 354, §18 (NEW).] 3.  Insurer requirements.  An insurer shall:   A. Document the state of residence or principal place of business of the policyholder or certificate holder described in subsection 1; and   [PL 2021, c. 354, §18 (NEW).]B. Report as premiums only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.   [PL 2021, c. 354, §18 (NEW).][PL 2021, c. 354, §18 (NEW).] SECTION HISTORY PL 2021, c. 354, §18 (NEW). RR 2021, c. 1, Pt. A, §47 (COR).
36 ME Rev Stat § 2514 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2514. Applicability of provisions

 §2514. Applicability of provisions Sections 2512 and 2513 shall not apply to the taxation of any annuity consideration on any annuity contract issued prior to August 1, 1943. Sections 2512 and 2513 shall not apply to any premium from an insurance contract, which premium is received prior to October 1, 1969, or any consideration, regardless of when received, from any retirement annuity contracts issued by an insurance or annuity company organized and operated without profit to any private shareholder or individual exclusively for the purpose of aiding nonproprietary educational and scientific institutions pursuant to a retirement program established under the United States Internal Revenue Code, Section 403 (b). Premiums or considerations received from life insurance policies or annuity contracts issued in connection with the funding of a deferred compensation plan described under the United States Internal Revenue Code, Section 457, a pension, annuity or profit-sharing plan or individual retirement account or annuity qualified or exempt under the United States Internal Revenue Code, Section 401, 403, 404, 408 or 501, as now or hereafter amended or renumbered from time to time, shall be exempt from tax.   [PL 1987, c. 343, §7 (AMD).]SECTION HISTORY PL 1967, c. 453 (AMD). PL 1969, c. 412 (AMD). PL 1973, c. 625, §262 (AMD). PL 1973, c. 727, §5 (AMD). PL 1975, c. 641 (AMD). PL 1985, c. 783, §12 (AMD). PL 1987, c. 343, §7 (AMD).
36 ME Rev Stat § 2515 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2515. Amount of tax

 §2515. Amount of tax In determining the amount of tax due under sections 2513 and 2531, each company shall deduct from the full amount of gross direct premiums the amount of all direct return premiums on the gross direct premiums and all dividends paid to policyholders on direct premiums, and the tax must be computed by those companies or their agents. Except when direct return premiums are returned in the same tax year that the premium was paid, the deduction allowed in this section may be taken only if the tax under this Part has been paid.   [PL 2013, c. 331, Pt. C, §11 (AMD).]SECTION HISTORY PL 1985, c. 783, §13 (AMD). PL 1997, c. 435, §3 (AMD). PL 2003, c. 20, §CC2 (AMD). PL 2003, c. 20, §CC3 (AFF). PL 2007, c. 240, Pt. KKKK, §3 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF). PL 2013, c. 331, Pt. C, §11 (AMD).
36 ME Rev Stat § 2516 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2516. Returns to State Tax Assessor (REPEALED)

 §2516. Returns to State Tax Assessor (REPEALED)SECTION HISTORY PL 1973, c. 727, §6 (RP).
36 ME Rev Stat § 2517 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2517. Mutual fire companies doing mill business; returns

 §2517. Mutual fire companies doing mill business; returns Mutual fire insurance companies incorporated under the laws of other states, which insure only factories or mills, or property connected with such factories or mills, admitted to do business in this State, shall comply with all the requirements of law except that in lieu of all other taxation upon premiums in this State, such companies shall pay a tax at the rate of 2% on gross premiums in force on risks in this State, after deducting the unabsorbed portion of such premium, computed at the rate of return actually made on annual policies expiring during the year by said insurance companies.   [PL 1973, c. 727, §7 (AMD).]SECTION HISTORY PL 1973, c. 727, §7 (AMD).
36 ME Rev Stat § 2518 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2518. Neglect to make return; assessment; failure to pay

 §2518. Neglect to make return; assessment; failure to pay If any insurance company or association fails to pay on demand a tax assessed under section 141, subsection 2, paragraph C, the State Tax Assessor shall certify that failure to the Superintendent of Insurance who shall give notice to the company or association that it may not do any more business in the State. Whoever, after such notice, does business for such company or association is guilty of a Class E crime.   [PL 2007, c. 240, Pt. KKKK, §4 (AMD); PL 2007, c. 240, Pt. KKKK, §7 (AFF).]SECTION HISTORY PL 1973, c. 727, §8 (RPR). PL 1973, c. 785, §12 (AMD). PL 1977, c. 696, §278 (AMD). PL 1979, c. 378, §19 (AMD). PL 1997, c. 435, §4 (AMD). PL 2007, c. 240, Pt. KKKK, §4 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF).
36 ME Rev Stat § 2519 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2519. Ratio of tax on foreign insurance companies

 §2519. Ratio of tax on foreign insurance companies An insurance company incorporated in the District of Columbia, a state or possession of the United States or province of Canada whose laws impose upon insurance companies chartered by this State a greater tax than is provided in this chapter shall pay the same tax upon business done by it in this State, in place of the tax provided in any other section of this chapter. If the insurance company fails to pay the tax as provided in section 2521‑A, the assessor shall certify that failure to the Superintendent of Insurance, who shall suspend the insurance company's right to do business in this State. For purposes of this section, an insurance company incorporated by another country is deemed to be incorporated by the state, district or possession of the United States where it has elected to make its deposit and establish its principal agency in the United States. For nonadmitted insurance premiums subject to section 2531, the rate applied pursuant to this section must be the highest rate that the state, district, possession or province applies to nonadmitted insurance premiums taxed in that state, district or possession or province.   [PL 2021, c. 181, Pt. A, §4 (AMD).]SECTION HISTORY PL 1973, c. 585, §12 (AMD). PL 1973, c. 727, §9 (RPR). PL 2011, c. 331, §13 (AMD). PL 2011, c. 331, §16, 17 (AFF). PL 2011, c. 548, §18 (AMD). PL 2021, c. 181, Pt. A, §4 (AMD).
36 ME Rev Stat § 2520 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2520. Reciprocal contracts of indemnity

 §2520. Reciprocal contracts of indemnity Every attorney-in-fact of a reciprocal insurer by or through whom are issued policies or contracts of indemnity by a reciprocal insurer as defined in Title 24‑A, section 402, subsection 1, in lieu of all other taxation, state, county or municipal, in this State, shall pay a tax at the rate of 2% on gross premiums or deposits actually received during the year after deducting amounts that are actually returned to policyholders as the unused part of a premium or deposit or credited on the renewal or extension of the indemnity.   [PL 2009, c. 434, §27 (AMD).]SECTION HISTORY PL 1969, c. 132, §10 (AMD). PL 1973, c. 727, §10 (RPR). PL 2009, c. 434, §27 (AMD).
36 ME Rev Stat § 2521 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2521. Power and authority of domestic companies

 §2521. Power and authority of domestic companies Every domestic insurance company and its officers, directors and agents and employees shall have power and authority to comply with any statute, ordinance or other law of any state, territory or political subdivision thereof, including the District of Columbia, imposing any license, excise, privilege, occupation, premium or other tax or fee or deposit requirement. No such company, officer, director, employee or agent shall be subject to liability by reason of any such compliance or payment either heretofore or hereafter made, if at a later date the Supreme Court of the United States declares such tax or deposit to be unconstitutional.
36 ME Rev Stat § 2521-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2521-A. Returns; payment of tax

 §2521-A. Returns; payment of tax 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. A final return must be filed on or before March 15th covering the prior calendar year.   [PL 2015, c. 300, Pt. A, §29 (AMD).]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).]SECTION HISTORY PL 1973, c. 727, §11 (NEW). PL 1975, c. 377 (AMD). PL 1977, c. 679, §11 (AMD). PL 1981, c. 364, §30 (AMD). PL 1989, c. 702, §E13 (AMD). PL 1991, c. 528, §§PPP1,2 (AMD). PL 1991, c. 528, §§PPP5,RRR (AFF). PL 1991, c. 591, §§PPP1,2 (AMD). PL 1991, c. 591, §PPP5 (AFF). PL 1991, c. 846, §27 (AMD). PL 1993, c. 410, §OO1 (AMD). PL 1997, c. 435, §5 (AMD). PL 1999, c. 414, §26 (AMD). PL 2005, c. 218, §31 (AMD). PL 2007, c. 240, Pt. KKKK, §5 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF). PL 2007, c. 437, §12 (AMD). PL 2007, c. 437, §22 (AFF). PL 2007, c. 627, §54 (RPR). PL 2007, c. 627, §96 (AFF). PL 2015, c. 300, Pt. A, §29 (AMD).
36 ME Rev Stat § 2521-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2521-B. Self-insurers; return for calendar year 1982 (REPEALED)

 §2521-B. Self-insurers; return for calendar year 1982 (REPEALED)SECTION HISTORY PL 1981, c. 706, §25 (NEW). PL 1983, c. 479, §2 (RP). RR 1991, c. 1, §53 (COR). PL 1991, c. 528, §PPP3 (NEW). PL 1991, c. 528, §§PPP4,5,RRR (AFF). PL 1991, c. 591, §PPP3 (NEW). PL 1991, c. 591, §§PPP4,5 (AFF).
36 ME Rev Stat § 2521-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2521-C. Returns; payment of tax (REPEALED)

 §2521-C. Returns; payment of tax (REPEALED)SECTION HISTORY RR 1991, c. 1, §53 (RNU). PL 1991, c. 591, §PPP3 (NEW). PL 1991, c. 591, §§PPP4,5 (AFF). PL 1991, c. 846, §28 (AMD). PL 1991, c. 846, §41 (AFF). PL 1993, c. 410, §OO2 (RP).
36 ME Rev Stat § 2521-D (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2521-D. Limitation on credit or refund

 §2521-D. Limitation on credit or refund If a claim for credit or refund of an overpayment of any tax imposed by this chapter is filed by the taxpayer, the amount of the credit or refund may not exceed the portion of the tax that was paid within the 3 years immediately preceding the filing of the claim plus the period of any extension of time for filing the return. If a claim is not filed, any credit or refund allowed upon an audit of the taxpayer may not exceed the amount that would be allowable under this section if a claim had been filed by the taxpayer on the date the credit or refund is allowed upon the audit.   [PL 2017, c. 375, Pt. B, §1 (NEW).]SECTION HISTORY PL 2017, c. 375, Pt. B, §1 (NEW).