reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 151-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §151-C. Taxpayer advocate

 §151-C. Taxpayer advocate 1.  Appointment.  The Commissioner of Administrative and Financial Services shall hire the taxpayer advocate as an employee of the bureau. The taxpayer advocate need not be an attorney.   [PL 2011, c. 694, §5 (AMD).] 2.  Duties and responsibilities.  The duties and responsibilities of the taxpayer advocate are to:   A. Assist taxpayers in resolving problems with the bureau;   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]B. Identify areas in which taxpayers have problems in dealings with the bureau;   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]C. Propose changes in the administrative practices of the bureau to mitigate problems identified under paragraph B; and   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]D. Identify legislative changes that may be appropriate to mitigate problems identified under paragraph B.   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).][PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).] 3.  Annual report.  Beginning in 2012, the taxpayer advocate shall prepare and submit by August 1st an annual report of activities of the taxpayer advocate to the Governor, the assessor and the joint standing committee of the Legislature having jurisdiction over taxation matters.   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).] 4.  Investigation.  The taxpayer advocate may investigate complaints affecting taxpayers generally or any particular taxpayer or group of taxpayers and, when appropriate, make recommendations to the assessor with respect to these complaints. The assessor shall provide a formal response to all recommendations submitted to the assessor by the taxpayer advocate within 3 months after submission to the assessor.   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).] 5.  Response.  The assessor shall establish procedures to provide for a formal response to all recommendations submitted to the assessor by the taxpayer advocate.   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).] SECTION HISTORY PL 2011, c. 439, §4 (NEW). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §5 (AMD).
36 ME Rev Stat § 152 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §152. Payment of contested taxes

 §152. Payment of contested taxes A taxpayer may pay any tax, make any deposit or file any bond at any time without forfeiting any right to apply for a refund or an abatement or to seek review of the validity of the tax. No such tax, bond or deposit need be paid, filed or made under protest or under duress to entitle the taxpayer to apply for a refund or an abatement or to seek review of the validity of the tax.   [PL 1981, c. 364, §10 (NEW).]SECTION HISTORY PL 1981, c. 364, §10 (NEW).
36 ME Rev Stat § 153 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §153. Time of filing or paying

 §153. Time of filing or paying 1.  Mail.  If any document or payment required or permitted by this Title to be filed or paid is transmitted by the United States Postal Service to the person with whom or to whom the filing or payment is to be made, the date of the United States Postal Service postmark stamped on the envelope is deemed to be the date of filing or payment if that document or payment was deposited in the mail, postage prepaid and properly addressed to the person with whom or to whom the filing or payment is to be made. If the document or payment is not received by that person or if the postmark date is illegible, omitted or claimed to be erroneous, the document or payment is deemed to have been filed or paid on the mailing date if the sender establishes by competent evidence that the document or payment was deposited with the United States Postal Service, postage prepaid and properly addressed, and, in the case of nonreceipt, files a duplicate document or makes payment, as the case may be, within 15 days after receipt of written notification by the addressee of the addressee's nonreceipt of the document or payment. A record authenticated by the United States Postal Service of mailing by registered mail, certified mail or certificate of mailing constitutes competent evidence of such mailing. Any reference in this section to the United States Postal Service is deemed to include a reference to any delivery service designated by the United States Secretary of the Treasury pursuant to section 7502(f)(2) of the Code, and any reference in this section to a postmark of the United States Postal Service is deemed to include a reference to any date recorded or marked as described in section 7502(f)(2)(C) of the Code by any such designated delivery service.   [PL 2001, c. 583, §2 (AMD).] 2.  Weekends and holidays.  When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.   [PL 1981, c. 364, §10 (NEW).] SECTION HISTORY PL 1981, c. 364, §10 (NEW). PL 1991, c. 846, §1 (AMD). PL 2001, c. 583, §2 (AMD).
36 ME Rev Stat § 171 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §171. Demand letter

 §171. Demand letter 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).] SECTION HISTORY PL 1985, c. 691, §3 (NEW). PL 1995, c. 281, §6 (AMD). PL 1997, c. 526, §9 (RPR). PL 1997, c. 668, §12 (AMD). PL 2001, c. 583, §3 (AMD). PL 2011, c. 380, Pt. J, §6 (AMD).
36 ME Rev Stat § 172 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §172. Denial, suspension or revocation of license

 §172. Denial, suspension or revocation of license If any tax liability imposed under this Title that has become final, other than a liability for a tax imposed under Part 2, remains unpaid in an amount exceeding $1,000 for a period greater than 15 days after the taxpayer has received notice of that finality by personal service or certified mail, and the taxpayer fails to cooperate with the bureau in establishing and remaining in compliance with a reasonable plan for liquidating that liability, the State Tax Assessor shall certify the liability and lack of cooperation:   [PL 2019, c. 659, Pt. F, §2 (AMD).]1.  Liquor licensee.  If the taxpayer is a liquor licensee, to the Department of Administrative and Financial Services, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's liquor license in accordance with Title 28-A, section 707 and chapter 33;   [PL 2019, c. 231, Pt. A, §2 (AMD).] 2.  Motor vehicle dealer.  If the taxpayer is a licensed motor vehicle dealer, to the Secretary of State, who shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's motor vehicle dealer license in accordance with Title 29-A, section 903; or   [PL 2019, c. 231, Pt. A, §3 (AMD).] 3.  Adult use marijuana licensed establishment.  If the taxpayer is a marijuana establishment, as defined in Title 28‑B, section 102, subsection 29, to the Department of Administrative and Financial Services, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's marijuana establishment license in accordance with Title 28‑B, chapter 1, subchapter 8.   [PL 2019, c. 231, Pt. A, §4 (NEW).] SECTION HISTORY PL 1981, c. 364, §11 (NEW). PL 1987, c. 45, §B6 (AMD). PL 1995, c. 65, §A137 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1997, c. 373, §171 (AMD). PL 2003, c. 451, §T15 (AMD). PL 2011, c. 380, Pt. J, §7 (AMD). PL 2013, c. 368, Pt. V, §57 (AMD). PL 2019, c. 231, Pt. A, §§2-4 (AMD). PL 2019, c. 659, Pt. F, §2 (AMD).
36 ME Rev Stat § 173 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §173. Collection by warrant

 §173. Collection by warrant 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).]SECTION HISTORY PL 1985, c. 691, §4 (NEW). PL 1989, c. 880, §C1 (AMD). PL 2021, c. 253, Pt. D, §§1, 2 (AMD).
36 ME Rev Stat § 174 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §174. Collection by civil action

 §174. Collection by civil action 1.  Generally.  If a taxpayer fails to pay a tax imposed by this Title on or before the due date of that tax, the State Tax Assessor, through the Attorney General, may commence a civil action within 6 years after receipt by the taxpayer of the demand notice required by section 171 in a court of competent jurisdiction in this State in the name of the State for the recovery of that tax. In this action, the certificate of the assessor showing the amount of the delinquency is prima facie evidence of the levy of the tax, of the delinquency and of the compliance by the assessor with this Title in relation to the assessment of the tax.   [PL 2001, c. 583, §4 (AMD).] 2.  Other jurisdictions.  The Attorney General may bring civil actions in the courts of other states in the name of this State or any of its tax-collecting agencies to collect taxes legally due this State or those agencies.   [PL 1981, c. 364, §12 (NEW).] 3.  Comity.  The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by another state to the same extent that the laws of that other state permit the enforcement in its courts of tax liabilities arising under this Title. The duly authorized officer of any such state may sue for the collection of such a tax in the courts of this State. A certificate by the Secretary of State of such other state that an officer suing for the collection of such a tax is duly authorized to collect the tax shall be conclusive proof of that authority.   [PL 1981, c. 364, §12 (NEW).] 4.  Stay of running of period of limitation.  The running of the period of limitation for commencement of a civil action for the recovery of any tax pursuant to this section is stayed for the period of time, plus 120 days, during which the tax collection action is stayed by the bankruptcy proceeding under the United States Bankruptcy Code.   [PL 1991, c. 846, §2 (NEW).] SECTION HISTORY PL 1981, c. 364, §12 (NEW). PL 1991, c. 846, §2 (AMD). PL 1995, c. 639, §2 (AMD). PL 2001, c. 583, §4 (AMD).
36 ME Rev Stat § 176 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §176. Levy (REPEALED)

 §176. Levy (REPEALED)SECTION HISTORY PL 1985, c. 691, §5 (NEW). PL 1987, c. 497, §§2,3 (AMD). PL 1987, c. 772, §3 (AMD). PL 1989, c. 880, §E2 (RP).
36 ME Rev Stat § 178 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §178. Priority of tax

 §178. Priority of tax Whenever the estate of a deceased person liable for any tax is insufficient to pay all the debts owed by the decedent or whenever the estate and effects of an absconding, concealed or absent person liable for any tax are levied upon by process of law, the tax, together with interest attaching thereto, must be first settled. This section may not be construed to give the State a preference over any recorded lien that attached prior to the date when the tax became due.   [PL 2005, c. 218, §7 (NEW).]SECTION HISTORY PL 2005, c. 218, §7 (NEW).
36 ME Rev Stat § 182 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §182. Injunctions

 §182. Injunctions 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, chapter 358 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 2007, c. 437, §2 (AMD).]B. Failed to file with the assessor any overdue return required by Part 3, chapter 358 or Part 5 within 15 days after receiving notice from the assessor of such failure;   [PL 2007, c. 437, §2 (AMD).]C. Failed to pay any tax required by Part 3, chapter 358 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 2007, c. 437, §2 (AMD).]D. Knowingly filed a false return required by Part 3, chapter 358 or Part 5; or   [PL 2007, c. 437, §2 (AMD).]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 2007, c. 437, §2 (AMD).] 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).] SECTION HISTORY PL 2001, c. 583, §8 (NEW). PL 2003, c. 668, §8 (AMD). PL 2003, c. 668, §12 (AFF). PL 2007, c. 437, §2 (AMD).
36 ME Rev Stat § 183 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §183. Criminal offenses; statute of limitations

 §183. Criminal offenses; statute of limitations Notwithstanding Title 17-A, section 8, prosecution of any crime defined in this Title must be commenced within 6 years after it has been committed.   [PL 1987, c. 772, §6 (NEW).]SECTION HISTORY PL 1987, c. 772, §6 (NEW).
36 ME Rev Stat § 183-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §183-A. Subsequent offenses

 §183-A. Subsequent offenses 1.  Prior conviction; Class D crimes.  A person who commits a Class D crime under this Title who has a prior conviction for a Class B, Class C or Class D crime under this Title commits a Class C crime.   [PL 2009, c. 361, §6 (NEW).] 2.  Prior conviction; Class C crimes.  A person who commits a Class C crime under this Title who has a prior conviction for a Class B, Class C or Class D crime under this Title commits a Class B crime.   [PL 2009, c. 361, §6 (NEW).] 3.  Allegation of prior conviction when sentence enhanced.   Title 17-A, section 9-A governs the use of prior convictions when determining a sentence under this section.   [PL 2009, c. 361, §6 (NEW).] SECTION HISTORY PL 2009, c. 361, §6 (NEW).
36 ME Rev Stat § 184 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §184. Criminal offenses

 §184. Criminal offenses 1.  Failure to collect, account for or pay over tax.  A person who is required under this Title to collect, truthfully account for and pay over any tax imposed by this Title and who intentionally fails to collect or truthfully account for or pay over that tax at the time required by law or rule, in addition to any other penalties provided by law, commits a Class D crime.   [PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] 2.  Subsequent offense.   [PL 2009, c. 361, §7 (RP).] 3.  "Person" defined.  For purposes of this section, the word "person" includes, in addition to its defined meaning in section 111, subsection 3, an officer, director, member, agent or employee of another person who, in that capacity, is responsible for the control or management of the funds and finances of that person or is responsible for either the collection or payment of that retailer's taxes.   [PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] SECTION HISTORY PL 1985, c. 691, §6 (NEW). PL 1989, c. 880, §D1 (AMD). PL 2003, c. 452, §U1 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §7 (AMD).
36 ME Rev Stat § 184-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §184-A. Intentional evasion of tax

 §184-A. Intentional evasion of tax 1.  Tax amount of $2,000 or less.  A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime.   [PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).] 1-A.  Tax amount of $2000 or less, subsequent offense.   [PL 2009, c. 361, §8 (RP).] 2.  Tax amount over $2,000.  A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime.   [PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).] 2-A.  Tax amount over $2,000, subsequent offense.   [PL 2009, c. 361, §9 (RP).] 3.  Date of prior conviction.   [PL 2003, c. 452, Pt. U, §2 (RP); PL 2003, c. 452, Pt. X, §2 (AFF).] SECTION HISTORY PL 1997, c. 504, §3 (NEW). PL 2003, c. 452, §U2 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §§8, 9 (AMD).