reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 5240 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 825: INFORMATION RETURNS|36 §5240. General requirements concerning returns, notices, records and statements (REPEALED)

 §5240. General requirements concerning returns, notices, records and statements (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §21 (RP).
36 ME Rev Stat § 5241 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 825: INFORMATION RETURNS|36 §5241. Partnership and S corporation returns (REPEALED)

 §5241. Partnership and S corporation returns (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §7 (AMD). PL 1979, c. 541, §A241 (AMD). PL 1987, c. 819, §12 (AMD). PL 1995, c. 639, §22 (AMD). PL 1997, c. 746, §23 (AMD). PL 1997, c. 746, §24 (AFF). PL 2011, c. 655, Pt. QQ, §6 (RP). PL 2011, c. 655, Pt. QQ, §8 (AFF).
36 ME Rev Stat § 5242 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 825: INFORMATION RETURNS|36 §5242. Information returns

 §5242. Information returns The State Tax Assessor may require returns of information to be made and filed on or before January 31st of each year by a person making payment or crediting in a calendar year the amounts of $600 or more, or $10 or more in the case of interest or dividends, to a person who may be subject to the tax imposed under this Part. The returns may be required of a person, including lessees or mortgagors of real or personal property, fiduciaries, employers and all officers and employees of this State, or of a municipal corporation or political subdivision of this State, having the control, receipt, custody, disposal or payment of dividends, interest, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments or other fixed or determinable gains, profits or income, except interest coupons payable to bearer. A duplicate of the statement as to tax withheld on wages, required to be furnished by an employer to an employee, constitutes the return of information required to be made under this section with respect to those wages.   [PL 2017, c. 211, Pt. D, §12 (AMD).]A person who is required by the assessor to furnish a return of information in accordance with this section on or after January 31, 2022 and who fails to do so, or who willfully furnishes a false or fraudulent return of information, is subject to a penalty of $50 for each such failure.   [PL 2021, c. 181, Pt. A, §14 (NEW).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 639, §23 (AMD). PL 2017, c. 211, Pt. D, §12 (AMD). PL 2021, c. 181, Pt. A, §14 (AMD).
36 ME Rev Stat § 5243 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 825: INFORMATION RETURNS|36 §5243. Requirement to file amended Maine returns (REPEALED)

 §5243. Requirement to file amended Maine returns (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A242 (AMD). PL 1987, c. 772, §41 (AMD). PL 1989, c. 508, §21 (AMD). PL 1991, c. 546, §35 (RPR). PL 2003, c. 588, §20 (RP).
36 ME Rev Stat § 5244 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 825: INFORMATION RETURNS|36 §5244. Combined report

 §5244. Combined report The combined report required by section 5220, subsection 5, must include, both in the aggregate and by corporation, a list of the federal taxable income, the modifications provided by section 5200-A, the sales in Maine and everywhere as defined in chapter 821 and the Maine net income of the unitary business. Neither the income nor the sales of a corporation that is not required to file a federal income tax return may be included in the combined report.   [PL 2007, c. 240, Pt. V, §14 (AMD); PL 2007, c. 240, Pt. V, §15 (AFF).]SECTION HISTORY PL 1985, c. 675, §§3,5 (NEW). PL 1987, c. 841, §14 (AMD). PL 1997, c. 24, §C12 (AMD). PL 1997, c. 24, §C16 (AFF). PL 2007, c. 240, Pt. V, §14 (AMD). PL 2007, c. 240, Pt. V, §15 (AFF).
36 ME Rev Stat § 5245 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 825: INFORMATION RETURNS|36 §5245. Amended returns (REPEALED)

 §5245. Amended returns (REPEALED)SECTION HISTORY PL 2007, c. 693, §34 (NEW). PL 2011, c. 1, Pt. CC, §4 (AMD). PL 2011, c. 1, Pt. CC, §5 (AFF). PL 2011, c. 655, Pt. QQ, §7 (RP). PL 2011, c. 655, Pt. QQ, §8 (AFF).
36 ME Rev Stat § 5250-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 827: WITHHOLDING OF TAX|36 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders

 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders 1.  Definitions.  As used in this section, unless the context otherwise indicates, the following terms have the following meanings.   A. "Member" means an individual or other owner of a pass-through entity.   [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).]B. "Nonresident" means a nonresident individual, a business entity that does not have its commercial domicile in the State, or a nonresident estate or trust.   [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).]C. "Pass-through entity" means a corporation that for the applicable tax year is treated as an S corporation under the Code and a general partnership, limited partnership, limited liability partnership, limited liability company or similar entity that for the applicable tax year is not taxed as a C corporation for federal tax purposes. For purposes of this section, "pass-through entity" does not include a financial institution subject to tax under chapter 819.   [PL 2005, c. 332, §24 (AMD); PL 2005, c. 332, §30 (AFF).][PL 2005, c. 332, §24 (AMD); PL 2005, c. 332, §30 (AFF).] 2.  Withholding required.  Except as provided by subsection 3, every pass-through entity that does business in this State must withhold income tax at the highest tax rate provided in this Part on the proportionate quarterly share of Maine source income of each nonresident member. The method for determining the amount of the share of income and for determining the amount of withholding for each nonresident member under this section must be prescribed by rules adopted by the assessor. Rules adopted pursuant to this section are routine technical rules as defined in Title 5, chapter 375, subchapter 2-A.   [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).] 3.  Withholding exemptions.  For purposes of this section, a pass-through entity is not required to withhold tax for a nonresident member if:   A. The member's share of annual entity income sourced to the State is less than $1,000; or   [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).]B. The bureau has determined by rule, ruling or instruction that the member's income is not subject to withholding.   [PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).][PL 2003, c. 20, Pt. AA, §1 (NEW); PL 2003, c. 20, Pt. AA, §6 (AFF).] SECTION HISTORY PL 2003, c. 20, §AA1 (NEW). PL 2003, c. 20, §AA6 (AFF). PL 2005, c. 332, §24 (AMD). PL 2005, c. 332, §30 (AFF).
36 ME Rev Stat § 5251 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 827: WITHHOLDING OF TAX|36 §5251. Information statement

 §5251. Information statement Every person who is required to deduct and withhold tax under this Part, or who would have been required to deduct and withhold tax if an employee had claimed no more than one withholding exemption, shall furnish a written statement as prescribed by the assessor to each person in respect to the items of income subject to withholding paid to that person during the calendar year on or before January 31st of the succeeding year, or, in the case of an employee who is terminated before the close of the calendar year, within 30 days from the date of receipt of a written request from the employee if that 30-day period ends before January 31st. The assessor may establish an alternative due date for providing a written statement under this section that is consistent with the due date for the related federal statement. The statement must show the amount of wages paid by the employer to the employee or, in the case of withholding pursuant to sections 5250-B and 5255-B, the total items of income that were subject to withholding, the amount deducted and withheld as tax and such other information as the assessor requires.   [PL 2013, c. 546, §15 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A244 (AMD). PL 1981, c. 371, §2 (AMD). PL 1985, c. 535, §23 (AMD). PL 2003, c. 20, §AA2 (AMD). PL 2003, c. 20, §AA6 (AFF). PL 2007, c. 437, §19 (AMD). PL 2007, c. 437, §22 (AFF). PL 2013, c. 546, §15 (AMD).
36 ME Rev Stat § 5251-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 827: WITHHOLDING OF TAX|36 §5251-A. Fraudulent statement or failure to furnish statement

 §5251-A. Fraudulent statement or failure to furnish statement A person who is required by section 5251 to furnish a statement to a payee and who willfully fails to furnish that statement at the time required by section 5251, in the form and showing the information prescribed by the State Tax Assessor, or who willfully furnishes a false or fraudulent statement commits a civil violation for which a fine of $50 for each such failure must be imposed.   [PL 2007, c. 437, §20 (NEW); PL 2007, c. 437, §22 (AFF).]SECTION HISTORY PL 2007, c. 437, §20 (NEW). PL 2007, c. 437, §22 (AFF).
36 ME Rev Stat § 5252 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 827: WITHHOLDING OF TAX|36 §5252. Credit for tax withheld

 §5252. Credit for tax withheld Wages and other items of income upon which tax is required to be withheld are taxable under this Part as if no withholding were required, but the amount of tax actually deducted and withheld under this chapter in a calendar year is deemed to have been paid to the assessor on behalf of the person from whom withheld, and the person is credited with having paid that amount of tax for the taxable year beginning in the calendar year. If more than one taxable year begins in a calendar year, the amount is allowed as a credit for the most recent taxable year.   [PL 1995, c. 639, §27 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 371, §3 (AMD). PL 1995, c. 639, §27 (AMD).
36 ME Rev Stat § 5253 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 827: WITHHOLDING OF TAX|36 §5253. Return and payment of tax withheld

 §5253. Return and payment of tax withheld Every person that is required to deduct and withhold tax under section 5250, 5250-B or 5255-B shall, for each calendar quarter or other reporting period required by the State Tax Assessor, file a return on or before the last day of the month following the end of the reporting period and remit payment as prescribed by the assessor. The assessor shall prescribe the voucher required to be filed with the payments.   [PL 2011, c. 240, §40 (AMD).]1.  General.   [PL 2003, c. 20, Pt. AA, §3 (RP); PL 2003, c. 20, Pt. AA, §6 (AFF).] 2.  Deposit in trust for assessor.   [PL 1985, c. 691, §38 (RP).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §9 (AMD). PL 1977, c. 477, §§20,21 (AMD). PL 1981, c. 364, §§71,72 (AMD). PL 1985, c. 535, §24 (AMD). PL 1985, c. 691, §38 (AMD). PL 1989, c. 875, §§E48,49 (AMD). PL 1991, c. 9, §E25 (AMD). PL 1991, c. 9, §E26 (AFF). PL 1993, c. 395, §22 (AMD). PL 1995, c. 657, §9 (AMD). PL 1995, c. 657, §10 (AFF). PL 2003, c. 20, §AA3 (RPR). PL 2003, c. 20, §AA6 (AFF). PL 2011, c. 240, §40 (AMD).
36 ME Rev Stat § 5254 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 827: WITHHOLDING OF TAX|36 §5254. Liability for withheld taxes

 §5254. Liability for withheld taxes Every person required to deduct and withhold tax under this Part is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the assessor, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of that person. No person may have any right of action against a person in respect to any money deducted and withheld and paid over to the assessor in compliance or in intended compliance with this Part.   [PL 1987, c. 402, Pt. A, §191 (RPR); PL 1987, c. 402, Pt. B, §28 (RPR).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 371, §4 (AMD). PL 1985, c. 535, §25 (AMD). PL 1985, c. 691, §39 (AMD). PL 1987, c. 402, §§A191,B28 (RPR).
36 ME Rev Stat § 5255 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 827: WITHHOLDING OF TAX|36 §5255. Failure to withhold

 §5255. Failure to withhold A person who fails to deduct and withhold tax as required by this chapter is relieved from liability for that tax to the extent that the tax against which that tax may be credited has been paid, but the person is not relieved from liability for any additions to tax, penalties or interest otherwise applicable with respect to the failure to file returns and withhold and pay tax as required by this chapter.   [PL 2007, c. 438, §109 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 535, §26 (AMD). PL 2005, c. 618, §16 (AMD). PL 2007, c. 438, §109 (AMD).
36 ME Rev Stat § 5255-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 827: WITHHOLDING OF TAX|36 §5255-A. Injunction (REPEALED)

 §5255-A. Injunction (REPEALED)SECTION HISTORY PL 1971, c. 61, §10 (NEW). PL 1985, c. 535, §27 (AMD). PL 1997, c. 495, §5 (AMD). PL 2001, c. 583, §20 (RP).
36 ME Rev Stat § 5255-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 827: WITHHOLDING OF TAX|36 §5255-B. Certain items of income under the United States Internal Revenue Code

 §5255-B. Certain items of income under the United States Internal Revenue Code Any person maintaining an office or transacting business within this State and who is required to deduct and withhold a tax on items of income under the Code, other than wages subject to withholding as provided in section 5250 or sales of real estate subject to withholding as provided in section 5250-A, shall deduct and withhold from such items to the extent they constitute income that is not excluded from taxation under Maine law, a tax equal to 5% of the income, unless withholding pursuant to the Code is based on other than a flat rate amount. In that event, the State's withholding procedure should estimate taxable income using the same approach to exemptions as the Code and the amount of tax to be withheld should be calculated in accordance with withholding methods prescribed pursuant to section 5250.   [PL 1999, c. 414, §53 (AMD).]SECTION HISTORY PL 1981, c. 371, §5 (NEW). PL 1985, c. 535, §28 (AMD). PL 1987, c. 497, §51 (AMD). PL 1987, c. 504, §38 (AMD). PL 1987, c. 769, §A161 (RPR). PL 1999, c. 414, §53 (AMD).
36 ME Rev Stat § 5256 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING|36 §5256. Period for computation of taxable income

 §5256. Period for computation of taxable income 1.  General.  For purposes of the tax imposed by this Part, a taxpayer's taxable year is the same as the taxpayer's taxable year for federal income tax purposes.   [PL 1995, c. 281, §32 (AMD); PL 1995, c. 281, §43 (AFF).] 2.  Change of taxable year.  If a taxpayer's taxable year is changed for federal income tax purposes, the taxable year for purposes of the tax imposed by this Part must be similarly changed. The income tax for a period of less than 12 months resulting from a change in accounting period is computed by first determining the taxable income for the period. That taxable income is then multiplied by 12 and divided by the number of months in the period of less than 12 months. A tax is computed on the resulting taxable income. The tax is then divided by 12 and multiplied by the number of months in the period of less than 12 months. The result is the tax liability before credits. Exemption amounts are divided by 12 and multiplied by the number of months in the period of less than 12 months.   [PL 1995, c. 281, §33 (AMD); PL 1995, c. 281, §43 (AFF).] 3.  Termination of taxable year for jeopardy.  Notwithstanding subsections 1 and 2, if the assessor makes a determination of jeopardy and terminates the taxpayer's taxable year under section 145, the tax must be computed for the period determined by that action.   [PL 2007, c. 627, §94 (AMD).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 698, §188 (AMD). PL 1989, c. 508, §22 (AMD). PL 1989, c. 596, §J6 (AMD). PL 1995, c. 281, §§32,33 (AMD). PL 1995, c. 281, §43 (AFF). PL 2007, c. 627, §94 (AMD).
36 ME Rev Stat § 5257 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING|36 §5257. Methods of accounting

 §5257. Methods of accounting 1.  Same as federal.  For purposes of the tax imposed by this Part, a taxpayer's method of accounting shall be the same as his method of accounting for federal income tax purposes. If no method of accounting has been regularly used by the taxpayer, taxable income for purposes of this Part shall be computed under such method that in the opinion of the assessor fairly reflects income.   [P&SL 1969, c. 154, §F1 (NEW).] 2.  Change of accounting methods.  If a taxpayer's method of accounting is changed for federal income tax purposes, his method of accounting for purposes of this Part shall similarly be changed.   [P&SL 1969, c. 154, §F1 (NEW).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).
36 ME Rev Stat § 5258 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING|36 §5258. Adjustments

 §5258. Adjustments In computing a taxpayer's taxable income for any taxable year under a method of accounting different from the method under which the taxpayer's taxable income for the previous year was computed, there shall be taken into account those adjustments which are determined, under regulations prescribed by the assessor, to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted.   [P&SL 1969, c. 154, §F1 (NEW).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).
36 ME Rev Stat § 5259 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING|36 §5259. Limitation on additional tax

 §5259. Limitation on additional tax 1.  Change other than to installment method.  If a taxpayer's method of accounting is changed, other than from an accrual to an installment method, any additional tax which results from adjustments determined to be necessary solely by reason of the change shall not be greater than if such adjustments were ratably allocated and included for the taxable year of the change and the preceding taxable years, not in excess of 2, during which the taxpayer used the method of accounting from which the change is made.   [PL 1979, c. 541, Pt. A, §245 (AMD).] 2.  Change from accrual to installment method.  If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the year of such change of method and for any subsequent year which is attributable to the receipt of installment payments properly accrued in a prior year, shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments, under regulations prescribed by the assessor.   [P&SL 1969, c. 154, §F1 (NEW).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A245 (AMD).
36 ME Rev Stat § 5260 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5260. Examination of return (REPEALED)

 §5260. Examination of return (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §36 (RP).
36 ME Rev Stat § 5261 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5261. Assessment final if no protest (REPEALED)

 §5261. Assessment final if no protest (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 ME Rev Stat § 5262 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5262. Protest by taxpayer (REPEALED)

 §5262. Protest by taxpayer (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 ME Rev Stat § 5263 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5263. Notice of determination after protest (REPEALED)

 §5263. Notice of determination after protest (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 ME Rev Stat § 5264 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5264. Action of assessor final (REPEALED)

 §5264. Action of assessor final (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 ME Rev Stat § 5265 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5265. Burden of proof in proceedings before the assessor

 §5265. Burden of proof in proceedings before the assessor In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor:   [P&SL 1969, c. 154, §F1 (NEW).]1.  Fraud.  Whether the taxpayer has been guilty of fraud with attempt to evade tax.   [P&SL 1969, c. 154, §F1 (NEW).] 2.  Liability as transferee.  Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.   [P&SL 1969, c. 154, §F1 (NEW).] 3.  Liability for deficiency increase.   [PL 2001, c. 583, §21 (RP).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §723 (AMD). PL 2001, c. 583, §21 (AMD).
36 ME Rev Stat § 5266 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5266. Evidence of related federal determination (REPEALED)

 §5266. Evidence of related federal determination (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §724 (AMD). PL 1995, c. 639, §28 (RP).
36 ME Rev Stat § 5267 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5267. Mathematical error (REPEALED)

 §5267. Mathematical error (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §37 (RP).
36 ME Rev Stat § 5268 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5268. Waiver of restriction

 §5268. Waiver of restriction The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor.   [P&SL 1969, c. 154, §F (NEW).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).
36 ME Rev Stat § 5269 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5269. Assessment of tax (REPEALED)

 §5269. Assessment of tax (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §725 (AMD). PL 1979, c. 378, §38 (RP).