reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 1951-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1951-B. Collection of tax by remote sellers (REPEALED)

 §1951-B. Collection of tax by remote sellers (REPEALED)SECTION HISTORY PL 2017, c. 245, §1 (NEW). PL 2017, c. 245, §2 (AFF). PL 2019, c. 401, Pt. B, §21 (RP). PL 2019, c. 441, §7 (RP).
36 ME Rev Stat § 1951-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1951-C. Collection of tax by marketplace facilitators and marketplace sellers

 §1951-C. Collection of tax by marketplace facilitators and marketplace sellers This section governs the collection, reporting and remittance of sales and use tax by marketplace facilitators and marketplace sellers.   [PL 2019, c. 441, §8 (NEW).]1.  Responsibilities of marketplace facilitator.  A marketplace facilitator is considered a retailer for each sale of tangible personal property or taxable services for delivery in this State that the marketplace facilitator facilitates on or through its marketplace.   [PL 2019, c. 441, §8 (NEW).] 2.  Written statement between marketplace facilitators and marketplace sellers.  A marketplace facilitator shall provide to a marketplace seller that sells tangible personal property or taxable services through the marketplace operated by the marketplace facilitator a written statement in which the marketplace facilitator explicitly provides that the marketplace facilitator will collect and remit the taxes imposed pursuant to this Part on all taxable sales the marketplace facilitator facilitates for the marketplace seller.   [PL 2019, c. 441, §8 (NEW).] 3.  Responsibilities of marketplace seller.  For sales facilitated by a marketplace facilitator, when the marketplace seller has received a written statement from the marketplace facilitator that satisfies the requirements of subsection 2:   A. The marketplace seller shall exclude sales under this section for the purposes of determining the registration requirements of the marketplace seller under section 1754‑B, subsection 1-B, paragraph B;   [PL 2019, c. 441, §8 (NEW).]B. A marketplace seller required to register under section 1754‑B, subsection 1-B, paragraph A may not include the receipts from sales under this section in its total of taxable sales for purposes of its return filed pursuant to section 1951‑A; and   [PL 2019, c. 441, §8 (NEW).]C. A marketplace seller that holds a registration certificate with the State, when the marketplace seller is not required to register under section 1754‑B, subsection 1-B, paragraph A, may not report sales under this section for purposes of its return filed pursuant to section 1951‑A.   [PL 2019, c. 441, §8 (NEW).][PL 2019, c. 441, §8 (NEW).] 4.  Room remarketers and transient rental platforms.  Subsections 1 to 3 do not apply to the rental of living quarters by a room remarketer or through a transient rental platform.   [PL 2019, c. 441, §8 (NEW).] SECTION HISTORY PL 2019, c. 441, §8 (NEW).
36 ME Rev Stat § 1952 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1952. Payment of tax

 §1952. Payment of tax The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported.   [PL 2003, c. 390, §12 (AMD).]SECTION HISTORY PL 1977, c. 198, §7 (AMD). PL 1977, c. 679, §7 (AMD). PL 1981, c. 364, §27 (AMD). PL 2003, c. 390, §12 (AMD).
36 ME Rev Stat § 1952-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1952-A. Payment of tax on vehicles and recreational vehicles

 §1952-A. Payment of tax on vehicles and recreational vehicles The tax imposed by this Part on the sale or use of any vehicle, snowmobile, all-terrain vehicle or watercraft must, except where the dealer has collected the tax in full, be paid by the purchaser or other person seeking registration of the vehicle, snowmobile, all-terrain vehicle or watercraft at the time and place of registration. In the case of vehicles, the tax must be collected by the Secretary of State and transmitted to the Treasurer of State as provided by Title 29-A, section 409. In the case of watercraft, snowmobiles and all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 13002 to 13005.   [PL 2005, c. 218, §26 (AMD).]SECTION HISTORY PL 1975, c. 702, §6 (NEW). PL 1989, c. 588, §C5 (AMD). RR 1991, c. 1, §51 (COR). PL 1991, c. 586, §6 (AMD). PL 1995, c. 65, §A143 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 467, §18 (AMD). PL 1995, c. 625, §A50 (AMD). PL 2003, c. 414, §B64 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2005, c. 218, §26 (AMD).
36 ME Rev Stat § 1952-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1952-B. Manufactured housing

 §1952-B. Manufactured housing The tax imposed by this Part on the sale or use of manufactured housing, except when the dealer has collected the tax in full, must be paid by the purchaser to the State Tax Assessor. The assessor shall provide a tax receipt to the purchaser. Upon request by the municipal officials or the Maine Land Use Planning Commission, the receipt must be made available by the purchaser to certify that the tax has been paid, pursuant to Title 30-A, section 4358, subsection 4 or Title 30-A, section 7060, subsection 1, paragraph C.   [PL 2005, c. 618, §4 (AMD); PL 2011, c. 682, §38 (REV).]A valid bill of sale from a dealer showing that the tax has been collected in full serves to certify that the tax has been paid, pursuant to Title 30-A, section 4358, subsection 4, or Title 30-A, section 7060, subsection 1, paragraph C, in lieu of a tax receipt provided by the assessor.   [PL 2005, c. 618, §4 (AMD).]SECTION HISTORY PL 1987, c. 647, §4 (NEW). PL 1991, c. 846, §26 (AMD). PL 2005, c. 618, §4 (AMD). PL 2011, c. 682, §38 (REV).
36 ME Rev Stat § 1953 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1953. Tax a debt; recovery; preference

 §1953. Tax a debt; recovery; preference The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State.   [PL 2005, c. 218, §27 (AMD).]SECTION HISTORY PL 1979, c. 541, §B46 (AMD). PL 2005, c. 218, §27 (AMD).
36 ME Rev Stat § 1954 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1954. Arbitrary assessment (REPEALED)

 §1954. Arbitrary assessment (REPEALED)SECTION HISTORY PL 1965, c. 196, §3 (AMD). PL 1979, c. 378, §12 (RP).
36 ME Rev Stat § 1955 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1955. Deficiency assessment (REPEALED)

 §1955. Deficiency assessment (REPEALED)SECTION HISTORY PL 1965, c. 196, §4 (AMD). PL 1975, c. 702, §7 (RPR). PL 1979, c. 378, §13 (RP).
36 ME Rev Stat § 1955-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1955-A. Failure to pay tax on vehicles

 §1955-A. Failure to pay tax on vehicles If, after notice of assessment and demand for payment, any amount required to be paid for any vehicle is not paid as demanded within the 10-day period prescribed in section 171, the State Tax Assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may immediately notify the Secretary of State who shall proceed in accordance with Title 29-A, section 154, subsection 5 to mail the required 10-day notice and suspend any registration certificate and plates issued for the vehicle for which the tax remains unpaid at the expiration of the 10-day period.   [PL 1995, c. 65, Pt. A, §144 (AMD); PL 1995, c. 65, Pt. A, §153 (AFF); PL 1995, c. 65, Pt. C, §15 (AFF).]SECTION HISTORY PL 1975, c. 702, §8 (NEW). PL 1979, c. 541, §A223 (AMD). PL 1987, c. 497, §42 (AMD). PL 1989, c. 502, §A131 (AMD). PL 1989, c. 508, §13 (AMD). PL 1989, c. 878, §A107 (RPR). PL 1995, c. 65, §A144 (AMD). PL 1995, c. 65, §§A153,C15 (AFF).
36 ME Rev Stat § 1955-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1955-B. Payment of tax on vehicles resulting in protest

 §1955-B. Payment of tax on vehicles resulting in protest If a payment of the tax due for a vehicle results in a protest or is returned by the bank upon which it was drawn because of "Insufficient Funds," "Account Closed," "No Account" or a similar reason, the State Tax Assessor shall promptly mail a notice to the person liable for the payment of the tax warning that person that if payment is not made as demanded within 10 days after the mailing of the notice, the registration issued for the vehicle may be suspended in accordance with Title 29-A, section 154, subsection 5. If that person fails to pay the amount due within 10 days after the mailing of the notice, the assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may notify the Secretary of State who, in accordance with Title 29-A, section 154, subsection 5, shall proceed to mail the required 10-day notice and shall suspend the registration issued for the vehicle if the tax remains unpaid at the expiration of the 10-day period.   [PL 2011, c. 240, §21 (AMD).]SECTION HISTORY PL 1975, c. 702, §8 (NEW). PL 1989, c. 508, §14 (AMD). PL 1995, c. 65, §A145 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 2011, c. 240, §21 (AMD).
36 ME Rev Stat § 1955-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1955-C. Assessment for vehicles

 §1955-C. Assessment for vehicles Certificates forwarded to the State Tax Assessor under Title 29-A, section 409, subsection 4 or Title 12, section 13003, must be treated as returns filed under this Title for purposes of section 141.   [PL 2003, c. 414, Pt. B, §65 (AMD); PL 2003, c. 614, §9 (AFF).]SECTION HISTORY PL 1979, c. 378, §14 (NEW). RR 1991, c. 1, §52 (COR). PL 1991, c. 376, §56 (AMD). PL 1995, c. 65, §A146 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 467, §19 (AMD). PL 2003, c. 414, §B65 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF).
36 ME Rev Stat § 1956 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1956. Jeopardy assessments (REPEALED)

 §1956. Jeopardy assessments (REPEALED)SECTION HISTORY PL 1977, c. 316, §3 (RPR). PL 1979, c. 378, §15 (RP).
36 ME Rev Stat § 1957 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1957. Petition for reconsideration of assessment (REPEALED)

 §1957. Petition for reconsideration of assessment (REPEALED)SECTION HISTORY PL 1977, c. 694, §704 (RP).
36 ME Rev Stat § 1958 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1958. Appeals (REPEALED)

 §1958. Appeals (REPEALED)SECTION HISTORY PL 1977, c. 694, §704 (RP).
36 ME Rev Stat § 1959 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1959. Warrant; request for (REPEALED)

 §1959. Warrant; request for (REPEALED)SECTION HISTORY PL 1975, c. 702, §9 (AMD). PL 1977, c. 165, §§2-4 (AMD). PL 1977, c. 694, §705 (AMD). PL 1981, c. 470, §A157 (AMD). PL 1985, c. 691, §19 (RP).
36 ME Rev Stat § 1960 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1960. -- issuance (REPEALED)

 §1960. -- issuance (REPEALED)SECTION HISTORY PL 1985, c. 691, §20 (RP).
36 ME Rev Stat § 1961 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1961. Lien of tax (REPEALED)

 §1961. Lien of tax (REPEALED)SECTION HISTORY PL 1975, c. 765, §21 (RPR). PL 1979, c. 378, §16 (AMD). PL 1985, c. 691, §21 (RP).
36 ME Rev Stat § 1962 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1962. Form and effect (REPEALED)

 §1962. Form and effect (REPEALED)SECTION HISTORY PL 1973, c. 21, §1 (AMD). PL 1975, c. 765, §22 (AMD). PL 1977, c. 165, §5 (RPR). PL 1977, c. 694, §706 (AMD). PL 1983, c. 480, §A41 (AMD). PL 1985, c. 691, §22 (RP).
36 ME Rev Stat § 1963 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1963. -- arrest and commitment (REPEALED)

 §1963. -- arrest and commitment (REPEALED)SECTION HISTORY PL 1971, c. 622, §127 (AMD). PL 1975, c. 765, §23 (RP).
36 ME Rev Stat § 1964 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1964. Priority of tax (REPEALED)

 §1964. Priority of tax (REPEALED)SECTION HISTORY PL 2005, c. 218, §28 (RP).
36 ME Rev Stat § 1965 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 219: ASSESSMENT AND COLLECTION OF TAX|36 §1965. Enforcement of lien (REPEALED)

 §1965. Enforcement of lien (REPEALED)SECTION HISTORY PL 1975, c. 765, §24 (NEW). PL 1985, c. 691, §23 (RP).
36 ME Rev Stat § 2011 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 221: OVERPAYMENTS, REFUNDS|36 §2011. Overpayment; refunds

 §2011. Overpayment; refunds If the State Tax Assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax under this Part has been paid more than once or has been erroneously or illegally collected or computed, the assessor shall certify to the State Controller the amount paid in excess of that legally due. That amount must be credited by the assessor on any taxes then due from the taxpayer and the balance refunded to the taxpayer or the taxpayer's successor in interest, but no such credit or refund may be allowed unless within 3 years from the date of overpayment either a written petition stating the grounds upon which the refund or credit is claimed is filed with the assessor or the overpayment is discovered on audit. Interest at the rate determined pursuant to section 186 must be paid on any balance refunded pursuant to this chapter from the date the return listing the overpayment was filed or the date the payment was made, whichever is later, except that no interest may be paid with respect to the refunds provided by section 2013 and, in cases of excessive or erroneous collections, interest must be paid in accordance with section 1814, subsection 3. At the election of the assessor, unless the taxpayer specifically requests a cash refund, the refund may be credited to the taxpayer's sales and use tax account, but, in the case of a credit no further interest may accrue from the date of that election. The taxpayer may not apply for a refund of any amount assessed when administrative and judicial review under section 151 has been completed.   [PL 2005, c. 218, §29 (AMD).]A taxpayer making an application for a refund or credit of erroneously or illegally collected sales tax paid by the taxpayer to the retailer must submit an affidavit as prescribed by the assessor stating in part that the refund or credit has not been and will not be requested from the retailer.   [PL 2017, c. 257, §1 (NEW).]A taxpayer dissatisfied with the decision of the assessor, upon a written request for refund filed under this section may request reconsideration and appeal from the reconsideration in the same manner and under the same conditions as in the case of assessments made under chapter 7. The decision of the assessor upon a written request for refund becomes final as to law and fact in the same manner and under the same conditions as in the case of assessments made under chapter 7.   [PL 2013, c. 331, Pt. C, §10 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]SECTION HISTORY PL 1977, c. 694, §707 (AMD). PL 1979, c. 378, §17 (AMD). PL 1981, c. 180, §§2,3 (AMD). PL 1985, c. 691, §24 (AMD). PL 1987, c. 772, §25 (AMD). PL 2005, c. 218, §29 (AMD). PL 2013, c. 331, Pt. C, §10 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2017, c. 257, §1 (AMD).
36 ME Rev Stat § 2012 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 221: OVERPAYMENTS, REFUNDS|36 §2012. Refund of sales tax on goods removed from State

 §2012. Refund of sales tax on goods removed from State 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).]SECTION HISTORY PL 1967, c. 88 (AMD). PL 2015, c. 300, Pt. A, §27 (RPR).
36 ME Rev Stat § 2014 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 221: OVERPAYMENTS, REFUNDS|36 §2014. Fish passage facilities

 §2014. Fish passage facilities Taxes on the sale or use of materials used in the construction of fish passage facilities in new, reconstructed or redeveloped dams, when the fish passage facilities are built in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources, shall be refundable.   [PL 1983, c. 560, §§4, 6 (NEW).]The State Tax Assessor shall refund sales or use tax paid on these construction materials upon the submission by a person of the following:   [PL 1983, c. 560, §§4, 6 (NEW).]1.  Certification concerning construction.  A certification from the Department of Inland Fisheries and Wildlife or the Department of Marine Resources that the fish passage facilities were constructed in accordance with approved plans and specifications; and   [PL 1983, c. 560, §§4, 6 (NEW).] 2.  Application for tax rebate.  An application for a tax rebate which shall state at a minimum the construction materials purchased, its manufacturers, its cost, the use of which the purchaser has made of the materials and the seller from whom the purchase was made, and shall be accompanied by a copy of the purchase invoices.   [PL 1983, c. 560, §§4, 6 (NEW).] SECTION HISTORY PL 1983, c. 560, §§4,6 (NEW).
36 ME Rev Stat § 2015 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 221: OVERPAYMENTS, REFUNDS|36 §2015. Rental vehicle excise tax reimbursement

 §2015. Rental vehicle excise tax reimbursement 1.  Report.  Annually, on or before September 1st, a vehicle owner or rental company engaged in the business of renting automobiles for a period of less than one year, in order to claim an excise tax reimbursement, shall file a report with the State Tax Assessor. The report must include the information required by the State Tax Assessor to determine the taxpayer's excise tax reimbursement entitlement. The State Tax Assessor may extend the September 1st filing deadline for a period not to exceed one year for good cause.   [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).] 2.  Reimbursement.  The State Tax Assessor shall determine the reimbursement to be paid to a taxpayer filing a return pursuant to subsection 1. The reimbursement is the amount that is the smaller of:   A. The amount determined by computing the total excise tax credit entitlement during the most recently completed period from July 1st to June 30th for which a taxpayer has filed a return pursuant to subsection 1. An excise tax credit accrues for each vehicle excise tax paid in the prior completed period for which the associated Maine registration was surrendered prior to the expiration of the associated 12-month excise tax period, unless the excise tax was credited to another registration, in which case the 12-month period continues to run in association with the replacement registration. The amount of the credit is equal to the amount of the excise tax paid in order to register the original vehicle multiplied by a fraction, the numerator of which is the number of complete months short of 12 months during which the registration was surrendered and the denominator is 12; or   [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).]B. Three-tenths of the amount of tax paid to the State by the taxpayer resulting from the tax on the rental of automobiles for a period of less than one year during the most recently completed period from July 1st to June 30th.   [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).][PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).] 3.  Treasurer of State; notification.  Upon the determination of the reimbursement amount to be paid to a vehicle owner or rental company, the State Tax Assessor shall inform the Treasurer of State of the determination and the Treasurer of State shall make the reimbursement. These reimbursements must be accounted for and paid as sales and use tax refunds. Unless the reimbursement is paid before November 1st of the year in which the report required in subsection 1 is filed or within 60 days of the filing of that report, whichever is later, interest at the rate provided in section 186 must be paid for the period of time that transpires after the deadline before payment is made.   [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).] SECTION HISTORY PL 1993, c. 701, §8 (NEW). PL 1993, c. 701, §10 (AFF).
36 ME Rev Stat § 2017 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 3: SALES AND USE TAX|Chapter 221: OVERPAYMENTS, REFUNDS|36 §2017. Qualified community wind power generator; reimbursement of certain taxes (REPEALED)

 §2017. Qualified community wind power generator; reimbursement of certain taxes (REPEALED)SECTION HISTORY PL 2005, c. 646, §6 (NEW). PL 2005, c. 665, §4 (NEW). PL 2007, c. 466, Pt. A, §61 (RAL). PL 2007, c. 693, §§17-21 (AMD). PL 2007, c. 693, §37 (AFF). PL 2017, c. 170, Pt. F, §2 (RP).