reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 5289 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff

 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff 1.  Maine Veterans' Memorial Cemetery Maintenance Fund.  When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Veterans' Memorial Cemetery Maintenance Fund established in Title 37‑B, section 504, subsection 6. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Veterans' Memorial Cemetery Maintenance Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Veterans' Memorial Cemetery Maintenance Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."   [PL 2011, c. 685, §9 (AMD).] 2.  Contributions credited to Maine Veterans' Memorial Cemetery Maintenance Fund.  The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Veterans' Memorial Cemetery Maintenance Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Veterans' Memorial Cemetery Maintenance Fund.   [PL 2011, c. 685, §9 (AMD).] SECTION HISTORY PL 2005, c. 519, §RRR1 (NEW). PL 2005, c. 519, §RRR3 (AFF). PL 2011, c. 685, §9 (AMD).
36 ME Rev Stat § 5290 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED)

 §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED)SECTION HISTORY PL 2005, c. 672, §3 (NEW). PL 2005, c. 672, §§6,8 (AFF). PL 2011, c. 685, §10 (AMD). PL 2017, c. 284, Pt. DDDD, §3 (RP).
36 ME Rev Stat § 5291 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5291. Maine Public Library Fund; voluntary checkoff

 §5291. Maine Public Library Fund; voluntary checkoff 1.  Maine Public Library Fund.  When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Public Library Fund established in Title 27, section 8. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Public Library Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Public Library Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $.... ."   [PL 2011, c. 685, §11 (NEW).] 2.  Contributions credited to Maine Public Library Fund.  The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Public Library Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Public Library Fund.   [PL 2011, c. 685, §11 (NEW).] SECTION HISTORY PL 2011, c. 685, §11 (NEW).
36 ME Rev Stat § 5292 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5292. Maine Children's Cancer Research Fund; voluntary checkoff

 §5292. Maine Children's Cancer Research Fund; voluntary checkoff 1.  Maine Children's Cancer Research Fund.  When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Children's Cancer Research Fund established in Title 22, section 1409. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Children's Cancer Research Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Children's Cancer Research Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."   [PL 2019, c. 433, §3 (NEW).] 2.  Contributions credited to Maine Children's Cancer Research Fund.  The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Children's Cancer Research Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Children's Cancer Research Fund.   [PL 2019, c. 433, §3 (NEW).] SECTION HISTORY PL 2019, c. 433, §3 (NEW).
36 ME Rev Stat § 5293 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 831: PROCEDURE AND ADMINISTRATION|36 §5293. Emergency food assistance program; voluntary checkoff

 §5293. Emergency food assistance program; voluntary checkoff 1.  Emergency food assistance program.  When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Emergency Food Assistance Program Fund established in Title 12, section 5018. A taxpayer who is not entitled to a refund under this Part may contribute to the Emergency Food Assistance Program Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Emergency Food Assistance Program Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $...."   [PL 2021, c. 437, §3 (NEW).] 2.  Contributions credited to Emergency Food Assistance Program Fund.  The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Emergency Food Assistance Program Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Emergency Food Assistance Program Fund.   [PL 2021, c. 437, §3 (NEW).] SECTION HISTORY PL 2021, c. 437, §3 (NEW).
36 ME Rev Stat § 5300 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 833: JUDICIAL REVIEW|36 §5300. Appeal (REPEALED)

 §5300. Appeal (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §728 (RP).
36 ME Rev Stat § 5301 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 833: JUDICIAL REVIEW|36 §5301. Judicial review exclusive remedy in deficiency proceedings

 §5301. Judicial review exclusive remedy in deficiency proceedings The review of a determination of the assessor provided by section 151 shall be the exclusive remedy available to any taxpayer for the judicial review of the action of the assessor in respect to the assessment of a proposed deficiency. No injunction or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any office of this State to prevent or enjoin the assessment or collection of any tax imposed under this Part.   [PL 1977, c. 694, §729 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §729 (AMD).
36 ME Rev Stat § 5302 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 833: JUDICIAL REVIEW|36 §5302. Assessment pending review; review bond (REPEALED)

 §5302. Assessment pending review; review bond (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §730 (AMD). PL 1979, c. 127, §202 (RPR). PL 1979, c. 378, §45 (RP). PL 1979, c. 663, §224 (RP).
36 ME Rev Stat § 5303 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 833: JUDICIAL REVIEW|36 §5303. Proceedings after review (REPEALED)

 §5303. Proceedings after review (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §731 (AMD). PL 1979, c. 378, §46 (RP).
36 ME Rev Stat § 5304 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 833: JUDICIAL REVIEW|36 §5304. No suit prior to filing claim (REPEALED)

 §5304. No suit prior to filing claim (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1993, c. 395, §26 (RP).
36 ME Rev Stat § 5305 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 833: JUDICIAL REVIEW|36 §5305. Limitation of suit for refund (REPEALED)

 §5305. Limitation of suit for refund (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §732 (RP).
36 ME Rev Stat § 5306 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 833: JUDICIAL REVIEW|36 §5306. Judgment for taxpayer

 §5306. Judgment for taxpayer In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest penalties or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the assessor shall first be credited against any taxes, interest, penalties or other amounts due from the taxpayer under the tax laws of this State and the remainder refunded by the Treasurer of State.   [P&SL 1969, c. 154, §F (NEW).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW).
36 ME Rev Stat § 5310 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5310. Timely mailing (REPEALED)

 §5310. Timely mailing (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §73 (RP).
36 ME Rev Stat § 5311 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5311. Collection procedures

 §5311. Collection procedures 1.  General.  The tax imposed by this Part shall be collected by the assessor and he may establish the mode or time for the collection of any amount due under this Part if not otherwise specified. The assessor shall, on request, give a receipt for any amount collected under this Part. The assessor may authorize incorporated banks or trust companies which are depositaries or fiscal agents of this State to receive and give a receipt for any tax imposed under this Part, in such manner, at such times, and under such conditions as he may prescribe; and the assessor shall prescribe the manner, times and conditions under which the receipt of tax by such banks and trust companies is to be treated as payment of tax to the assessor.   [P&SL 1969, c. 154, §F (NEW).] 2.  Notice and demand.   [PL 1985, c. 691, §41 (RP).] 3.  Cross-reference.   [PL 2003, c. 588, §22 (RP).] 4.  Naming of agent.   [PL 2003, c. 588, §23 (RP).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 37, §1 (AMD). PL 1977, c. 165, §§6,7 (AMD). PL 1979, c. 378, §47 (AMD). PL 1985, c. 691, §41 (AMD). PL 2003, c. 588, §§22,23 (AMD).
36 ME Rev Stat § 5312 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5312. Warrant; request for and issuance (REPEALED)

 §5312. Warrant; request for and issuance (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 37, §2 (RPR). PL 1977, c. 165, §§8,9 (AMD). PL 1977, c. 694, §733 (AMD). PL 1985, c. 691, §42 (RP).
36 ME Rev Stat § 5312-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5312-A. Form and effect (REPEALED)

 §5312-A. Form and effect (REPEALED)SECTION HISTORY PL 1971, c. 37, §3 (NEW). PL 1973, c. 21, §2 (AMD). PL 1975, c. 765, §29 (AMD). PL 1977, c. 165, §10 (RPR). PL 1977, c. 694, §734 (AMD). PL 1985, c. 691, §43 (RP).
36 ME Rev Stat § 5312-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5312-B. Arrest and commitment (REPEALED)

 §5312-B. Arrest and commitment (REPEALED)SECTION HISTORY PL 1971, c. 37, §3 (NEW). PL 1971, c. 622, §131 (AMD). PL 1975, c. 765, §30 (RP).
36 ME Rev Stat § 5313 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5313. Lien of tax (REPEALED)

 §5313. Lien of tax (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 474, §2 (AMD). PL 1977, c. 477, §22 (AMD). PL 1979, c. 541, §B51 (AMD). PL 1985, c. 691, §44 (RP).
36 ME Rev Stat § 5314 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5314. Release of lien (REPEALED)

 §5314. Release of lien (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 691, §45 (RP).
36 ME Rev Stat § 5315 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5315. Enforcement of lien (REPEALED)

 §5315. Enforcement of lien (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 691, §45 (RP).
36 ME Rev Stat § 5316 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5316. Taxpayer not a resident (REPEALED)

 §5316. Taxpayer not a resident (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 622, §132 (AMD). PL 2003, c. 390, §51 (RP).
36 ME Rev Stat § 5317 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5317. Priority (REPEALED)

 §5317. Priority (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §B52 (AMD). PL 1981, c. 364, §74 (RPR). PL 1995, c. 281, §34 (RP).
36 ME Rev Stat § 5318 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5318. Income tax claims of other states (REPEALED)

 §5318. Income tax claims of other states (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §75 (RP).
36 ME Rev Stat § 5319 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5319. Order to compel compliance

 §5319. Order to compel compliance 1.  Failure to file tax return.  If any taxpayer willfully refuses to file an income tax return required by this Part, the assessor may apply to a Justice of the Superior Court of Kennebec County, and upon the complaint of the assessor, the justice shall issue an order requiring the taxpayer, and, if the taxpayer is a corporation, any principal officer of such corporation, to file a proper return in accordance with this Part, upon pain of contempt. The court shall forthwith fix a time and place for hearing and cause 20 days' notice thereof to be given the taxpayer, having regard to the speediest possible determination of the case consistent with the rights of the parties.   [P&SL 1969, c. 154, §F (NEW).] 2.  Failure to furnish records or testimony.  If any taxpayer willfully refuses to make available any books, papers, records or memoranda for examination by the assessor or the assessor's representative or willfully refuses to attend and testify pursuant to the powers conferred on the assessor by section 112, the assessor may apply to a Justice of the Superior Court of Kennebec County for an order directing the taxpayer to comply with the assessor's request for books, papers, records or memoranda or for the taxpayer's attendance and testimony. If the books, papers, records or memoranda required by the assessor are in the custody of a corporation, the order of the court may be directed to any principal officer of the corporation. If a person fails or refuses to obey such an order, the person is guilty of contempt of court.   [PL 1995, c. 281, §35 (AMD).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A247 (AMD). PL 1995, c. 281, §35 (AMD).
36 ME Rev Stat § 5320 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5320. Transferees

 §5320. Transferees 1.  General.  The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, addition to tax, penalty or interest due the assessor under this Part shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations as in the case of the tax to which the liability relates, except as hereinafter provided in this section. The term transferee includes, but is not limited to, donee, heir, legatee, devisee and distributee.   [P&SL 1969, c. 154, §F (NEW).] 2.  Period of limitation.  In the case of the liability of an initial transferee, the period of limitation for assessment of any liability is within one year after the expiration of period of limitation against the transferor. In the case of the liability of a transferee of a transferee, within one year after the expiration of the period of limitation against the preceding transferee, but not more than 3 years after the expiration of the period of limitation for assessment against the original transferor; except that if before the expiration of the period of limitation for the assessment of the liability of the transferee, a proceeding for the collection of the liability has been begun against the initial transferor or the last preceding transferee, respectively, then the period of limitation for assessment of the liability of the transferee shall expire one year after the proceeding is terminated.   [P&SL 1969, c. 154, §F (NEW).] 3.  Extension by agreement.  If before the expiration of the time provided in this section for the assessment of the liability, the assessor and the transferee have both consented in writing to its assessment after such time, the liability may be assessed at any time prior to the expiration of the period agreed upon or an extension thereof. For the purpose of determining the period of limitation on credit or refund to the transferee of overpayments of tax made by such transferee of overpayments of tax made by the transferor of which the transferee is legally entitled to credit or refund, such agreement and any extension thereof shall be deemed an agreement or extension referred to in section 5278, subsection 3. If the agreement is executed after the expiration of the period of limitation for assessment against the taxpayer with reference to whom the liability of such transferee arises, then in applying the limitations under section 5278, subsection 2 on the amount of the credit or refund, the periods specified in section 5278, subsection 1 shall be increased by the period from the date of such expiration to the date of the agreement.   [PL 1979, c. 541, Pt. A, §248 (AMD).] 4.  Transferor deceased.  If any person is deceased, the period of limitation for assessment against such person shall be the period that would be in effect had death not occurred.   [P&SL 1969, c. 154, §F (NEW).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A248 (AMD).
36 ME Rev Stat § 5321 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5321. Jeopardy assessments (REPEALED)

 §5321. Jeopardy assessments (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §735 (AMD). PL 1979, c. 378, §48 (RP).
36 ME Rev Stat § 5322 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS|36 §5322. Bankruptcy or receivership (REPEALED)

 §5322. Bankruptcy or receivership (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §49 (AMD). PL 1995, c. 281, §36 (RP).
36 ME Rev Stat § 5330 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 837: CRIMINAL OFFENSES|36 §5330. Attempts to evade or defeat tax (REPEALED)

 §5330. Attempts to evade or defeat tax (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1989, c. 880, §D2 (AMD). PL 1997, c. 504, §19 (RP).
36 ME Rev Stat § 5331 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 837: CRIMINAL OFFENSES|36 §5331. Failure to collect or pay over (REPEALED)

 §5331. Failure to collect or pay over (REPEALED)SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 480, §A68 (AMD). PL 1985, c. 691, §46 (RP).
36 ME Rev Stat § 5332 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 837: CRIMINAL OFFENSES|36 §5332. Failure to file return, supply information, pay tax

 §5332. Failure to file return, supply information, pay tax 1.  Failure to pay tax, file return, keep records or supply information.  A person commits a Class D crime if that person:   A. Is required under this Part to pay any tax or estimated tax, and intentionally fails to pay that tax or estimated tax at the time or times required by law or regulation;   [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]B. Is required by this Part or rule prescribed under this Part to make a return, other than a return of estimated tax, and intentionally fails to make the return at the time or times required by law or rule; or   [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]C. Is required to keep any records or supply any information and intentionally fails to keep the records or supply the information, at the time or times required by law or rule.   [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).][PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] 2.  Subsequent offense.   [PL 2009, c. 361, §31 (RP).] 3.  Additional penalties.  This section is in addition to other penalties provided by law.   [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] 4.  Presumption.  Proof that a person filed a federal income tax return for a taxable year gives rise to a presumption that the person was required to file a federal income tax return for that taxable year.   [PL 2003, c. 452, Pt. U, §17 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1983, c. 490 (AMD). PL 1989, c. 880, §D3 (AMD). PL 2003, c. 452, §U17 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §31 (AMD).
36 ME Rev Stat § 5333 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 837: CRIMINAL OFFENSES|36 §5333. False statements

 §5333. False statements 1.  False tax return or other document.  A person who knowingly files a return, statement or other document that contains or is verified by a declaration that it is made under the penalties of perjury that the person does not believe to be true and correct in every material respect or who knowingly aids or procures the preparation or presentation in a matter arising under this Part of a return, affidavit, claim or other document that is fraudulent or is false in any material respect commits a Class D crime.   [PL 2011, c. 285, §13 (AMD).] 2.  Subsequent offense.   [PL 2009, c. 361, §32 (RP).] SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 696, §295 (RPR). PL 1989, c. 880, §D4 (AMD). PL 2003, c. 452, §U18 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §32 (AMD). PL 2011, c. 285, §13 (AMD).
36 ME Rev Stat § 5334 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 8: INCOME TAXES|Chapter 837: CRIMINAL OFFENSES|36 §5334. Venue

 §5334. Venue A violation of this Part is deemed to have been committed in part in Kennebec County. Prosecution may be brought in any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the violation was committed.   [PL 2009, c. 434, §80 (AMD).]SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 567, §20 (AMD). PL 1979, c. 701, §34 (RPR). PL 2009, c. 434, §80 (AMD).