reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 4 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 1: COLLECTION OF TAXES GENERALLY|36 §4. Timely mailing treated as timely filing and paying (REPEALED)

 §4. Timely mailing treated as timely filing and paying (REPEALED)SECTION HISTORY PL 1969, c. 182 (NEW). PL 1981, c. 364, §3 (RP).
36 ME Rev Stat § 5 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 1: COLLECTION OF TAXES GENERALLY|36 §5. Effect of repeal (REPEALED)

 §5. Effect of repeal (REPEALED)SECTION HISTORY PL 1971, c. 544, §120-A (NEW). PL 1981, c. 364, §3 (RP).
36 ME Rev Stat § 6 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 1: COLLECTION OF TAXES GENERALLY|36 §6. Denial, suspension and revocation of licenses (REPEALED)

 §6. Denial, suspension and revocation of licenses (REPEALED)SECTION HISTORY PL 1977, c. 74, §2 (NEW). PL 1977, c. 477, §1 (NEW). PL 1977, c. 696, §264 (RP). PL 1981, c. 364, §3 (RP).
36 ME Rev Stat § 6-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 1: COLLECTION OF TAXES GENERALLY|36 §6-A. Payments; refund or abatement (REPEALED)

 §6-A. Payments; refund or abatement (REPEALED)SECTION HISTORY PL 1977, c. 696, §264A (NEW). PL 1981, c. 364, §3 (RP).
36 ME Rev Stat § 7 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 1: COLLECTION OF TAXES GENERALLY|36 §7. Denial, suspension and revocation of licenses (REPEALED)

 §7. Denial, suspension and revocation of licenses (REPEALED)SECTION HISTORY PL 1977, c. 135, §2 (NEW). PL 1979, c. 127, §192 (AMD). PL 1981, c. 364, §3 (RP).
36 ME Rev Stat § 31 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 2: SPECIAL INDUSTRY TAXES|36 §31. Tax subject to referendum (REPEALED)

 §31. Tax subject to referendum (REPEALED)SECTION HISTORY PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
36 ME Rev Stat § 32 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 2: SPECIAL INDUSTRY TAXES|36 §32. Notification (REPEALED)

 §32. Notification (REPEALED)SECTION HISTORY PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
36 ME Rev Stat § 33 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 2: SPECIAL INDUSTRY TAXES|36 §33. Ballot contents (REPEALED)

 §33. Ballot contents (REPEALED)SECTION HISTORY PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
36 ME Rev Stat § 34 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 2: SPECIAL INDUSTRY TAXES|36 §34. Returns; effect (REPEALED)

 §34. Returns; effect (REPEALED)SECTION HISTORY PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
36 ME Rev Stat § 35 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 2: SPECIAL INDUSTRY TAXES|36 §35. Costs of election (REPEALED)

 §35. Costs of election (REPEALED)SECTION HISTORY PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
36 ME Rev Stat § 51 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR|36 §51. Powers of state tax assessor (REPEALED)

 §51. Powers of state tax assessor (REPEALED)SECTION HISTORY PL 1981, c. 364, §4 (RP).
36 ME Rev Stat § 52 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR|36 §52. State tax assessor; duties (REPEALED)

 §52. State tax assessor; duties (REPEALED)SECTION HISTORY PL 1971, c. 544, §121 (AMD). PL 1975, c. 560 (AMD). PL 1981, c. 364, §4 (RP).
36 ME Rev Stat § 53 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR|36 §53. State tax assessor to examine method of taxation in other states and incorporate result in report (REPEALED)

 §53. State tax assessor to examine method of taxation in other states and incorporate result in report (REPEALED)SECTION HISTORY PL 1977, c. 477, §2 (AMD). PL 1981, c. 364, §4 (RP).
36 ME Rev Stat § 54 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR|36 §54. Annual report to Governor (REPEALED)

 §54. Annual report to Governor (REPEALED)SECTION HISTORY PL 1969, c. 502, §1 (AMD). PL 1973, c. 620, §6 (AMD). PL 1975, c. 771, §397 (AMD). PL 1977, c. 477, §3 (RP).
36 ME Rev Stat § 55 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR|36 §55. Expenses (REPEALED)

 §55. Expenses (REPEALED)SECTION HISTORY PL 1981, c. 364, §4 (RP).
36 ME Rev Stat § 56 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR|36 §56. Facsimile signature (REPEALED)

 §56. Facsimile signature (REPEALED)SECTION HISTORY PL 1975, c. 4 (NEW). PL 1981, c. 364, §4 (RP).
36 ME Rev Stat § 57 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR|36 §57. Contract authority (REPEALED)

 §57. Contract authority (REPEALED)SECTION HISTORY PL 1977, c. 477, §3A (NEW). PL 1977, c. 668, §1 (AMD). PL 1981, c. 364, §4 (RP).
36 ME Rev Stat § 71 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 4: BUREAU OF PROPERTY TAXATION|36 §71. Bureau; director (REPEALED)

 §71. Bureau; director (REPEALED)SECTION HISTORY PL 1973, c. 592, §3 (NEW). PL 1975, c. 765, §1 (RP).
36 ME Rev Stat § 72 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 4: BUREAU OF PROPERTY TAXATION|36 §72. Responsibilities; duties, employees (REPEALED)

 §72. Responsibilities; duties, employees (REPEALED)SECTION HISTORY PL 1973, c. 592, §3 (NEW). PL 1975, c. 765, §1 (RP).
36 ME Rev Stat § 73 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 4: BUREAU OF PROPERTY TAXATION|36 §73. Recommendations (REPEALED)

 §73. Recommendations (REPEALED)SECTION HISTORY PL 1973, c. 592, §3 (NEW). PL 1975, c. 765, §1 (RP).
36 ME Rev Stat § 74 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 4: BUREAU OF PROPERTY TAXATION|36 §74. Reorganization (REPEALED)

 §74. Reorganization (REPEALED)SECTION HISTORY P&SL 1975, c. 78, §21 (NEW). PL 1981, c. 364, §4 (RP).
36 ME Rev Stat § 76 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 4: BUREAU OF PROPERTY TAXATION|36 §76. Bureau; director (REPEALED)

 §76. Bureau; director (REPEALED)SECTION HISTORY PL 1973, c. 620, §4 (NEW). PL 1973, c. 788, §178 (RP).
36 ME Rev Stat § 77 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 4: BUREAU OF PROPERTY TAXATION|36 §77. Responsibilities; duties; employees (REPEALED)

 §77. Responsibilities; duties; employees (REPEALED)SECTION HISTORY PL 1973, c. 620, §4 (NEW). PL 1973, c. 788, §178 (RP).
36 ME Rev Stat § 101 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 5: ABATEMENT|36 §101. State tax assessor may make abatement of taxes and supplemental assessments (REPEALED)

 §101. State tax assessor may make abatement of taxes and supplemental assessments (REPEALED)SECTION HISTORY PL 1975, c. 771, §398 (NEW). PL 1979, c. 378, §1 (RP).
36 ME Rev Stat § 112-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §112-A. Agreements for transfer from another state agency of debt for collection

 §112-A. Agreements for transfer from another state agency of debt for collection 1.  Generally.  Any agency of the State may transfer to the bureau solely for the purposes of collection any fee, fine, penalty or other debt owed to the State provided for by law if the debt is final without further right of administrative or judicial review and if the transfer of the debt is made pursuant to a written agreement entered into by the bureau and that agency.   [PL 2007, c. 539, Pt. OO, §4 (NEW).] 2.  Transfer of collected proceeds.  After the deduction of the assessor's collection fee authorized by subsection 3, the assessor shall remit collections of the transferred debt to the creditor agency.   [PL 2007, c. 539, Pt. OO, §4 (NEW).] 3.  Collection fee.  A collection fee calculated pursuant to section 114 for service costs of the assessor in undertaking the collection of transferred debt may be charged to the creditor agency. The fee may be deducted from collected amounts transferred to the creditor agency and deposited in the Bureau of Revenue Services Fund, Internal Services Fund account authorized by section 114. If a creditor agency is either entitled to federal matching funds against all debts collected or required by federal regulations to specially handle debts collected, the assessor shall transfer to that creditor agency the gross proceeds from collections of the transferred debt, and that agency shall promptly reimburse the collection fee to the assessor for deposit in the Bureau of Revenue Services Fund, Internal Services Fund account.   [PL 2007, c. 539, Pt. OO, §4 (NEW).] 4.  Accounting.  The creditor agency shall credit the account of the debtor with the full amount of the collected debt, including the collection fee retained by, or reimbursed to, the assessor, except that the collection fee may not be credited to the account of an individual required to make restitution as provided in Title 17-A, section 1502, subsection 4.   [PL 2019, c. 113, Pt. C, §111 (AMD).] 5.  Priority.  The assessor may proceed with collection of any tax, including transferred debt deemed a tax debt pursuant to section 111, subsection 5, in any order of priority among such tax obligations.   [PL 2007, c. 539, Pt. OO, §4 (NEW).] SECTION HISTORY PL 2007, c. 539, Pt. OO, §4 (NEW). PL 2019, c. 113, Pt. C, §111 (AMD).
36 ME Rev Stat § 114 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §114. Internal services provided by the bureau

 §114. Internal services provided by the bureau 1.  Internal Services Fund account established.  The bureau shall establish, through the Office of the State Controller, the Bureau of Revenue Services Fund, Internal Services Fund account. The funds deposited in this account include, but are not limited to, appropriations transferred to the account, funds transferred to the account from within the Department of Administrative and Financial Services, funds received from state departments and agencies using the collection services and imaging and scanning services provided by the bureau and earnings by the fund from the Treasurer of State's investment cash pool.   [PL 1997, c. 643, Pt. F, §2 (NEW); PL 2003, c. 600, §4 (REV).] 2.  Rate schedule.  The bureau may levy charges according to a rate schedule recommended by the assessor and approved by the Commissioner of Administrative and Financial Services against all departments using the services of the bureau.   [PL 1997, c. 643, Pt. F, §2 (NEW).] 3.  Calculation of charges.  Service charges for collections and imaging and scanning services must be calculated to provide for equipment replacement costs, operating costs, necessary capital investment, personal services and necessary working capital for the Bureau of Revenue Services Fund, Internal Services Fund account.   [PL 1997, c. 643, Pt. F, §2 (NEW).] 4.  Staff.  The assessor shall appoint staff, as approved by the Legislature and subject to the Civil Service Law, necessary to carry out the purposes of this section.   [PL 1997, c. 643, Pt. F, §2 (NEW).] 5.  Departments and agencies to budget funds.  Each department or agency using the services of the bureau must budget adequate funds to pay for the collection services and imaging and scanning services provided by the bureau.   [PL 1997, c. 643, Pt. F, §2 (NEW).] SECTION HISTORY PL 1995, c. 281, §3 (NEW). PL 1997, c. 526, §8 (AMD). PL 1997, c. 643, §F2 (RPR). PL 2003, c. 600, §4 (REV).
36 ME Rev Stat § 115 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §115. Payment by credit card

 §115. Payment by credit card The State Tax Assessor may establish procedures permitting payment of taxes by the use of credit cards. The assessor may contract with one or more entities for the purpose of enabling the assessor to accept and process credit card transactions only if under any such contract the State does not incur any charges or fees from accepting payment by credit card, the State does not have any liability to the credit card company or processor from nonpayment of credit card charges by the taxpayer, any fee associated with payment of taxes by credit card is disclosed to the taxpayer prior to commencement of the transaction and directly charged to the taxpayer and collected by the processor, all credit card payments are electronically transmitted to the State by the processor immediately upon approval of the credit transaction and the processor retains all responsibility for approving or rejecting all proposed credit card payments.   [PL 2005, c. 622, §3 (NEW).]SECTION HISTORY PL 2005, c. 622, §3 (NEW).
36 ME Rev Stat § 135 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §135. Record-keeping requirements

 §135. Record-keeping requirements 1.  Taxpayers.  Persons subject to tax under this Title shall maintain such records as the State Tax Assessor determines necessary for the reasonable administration of this Title. Records pertaining to taxes imposed by chapters 371, 575 and 577 and by Part 8 must be retained as long as is required by applicable federal law and regulation. Records pertaining to the special fuel tax user returns filed pursuant to section 3209, subsection 2 and the International Fuel Tax Agreement pursuant to section 3209, subsection 1‑B must be retained for 4 years. Records pertaining to all other taxes imposed by this Title must be retained for a period of at least 6 years. The records must be kept in such a manner as to ensure their security and accessibility for inspection by the assessor or any designated agent engaged in the administration of this Title.   [PL 2011, c. 380, Pt. M, §1 (AMD).] 2.  Bureau of Revenue Services.  Returns filed under this Title or microfilm reproductions or digital images of those returns must be preserved for 3 years and thereafter until the State Tax Assessor orders their destruction.   [PL 2003, c. 588, §2 (AMD).] SECTION HISTORY PL 1979, c. 378, §3 (NEW). PL 1995, c. 281, §4 (AMD). PL 1997, c. 526, §14 (AMD). PL 2001, c. 396, §3 (AMD). PL 2003, c. 588, §2 (AMD). PL 2007, c. 438, §7 (AMD). PL 2011, c. 380, Pt. M, §1 (AMD).
36 ME Rev Stat § 142 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §142. Cancellation and abatement

 §142. Cancellation and abatement The State Tax Assessor may, within 3 years from the date of assessment or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, cancel any tax that has been levied illegally. In addition, if justice requires, the assessor may, with the approval of the Governor or the Governor's designee, abate, within 3 years from the date of assessment or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, all or any part of any tax assessed by the assessor. The decision of the assessor pursuant to this section not to abate all or any part of any tax assessed under this Title is not subject to review under section 151.   [PL 1999, c. 708, §6 (RPR).]SECTION HISTORY PL 1985, c. 691, §2 (NEW). PL 1997, c. 504, §2 (AMD). PL 1999, c. 414, §6 (AMD). PL 1999, c. 521, §A1 (AMD). PL 1999, c. 708, §6 (RPR).
36 ME Rev Stat § 143 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §143. Compromise of tax liability

 §143. Compromise of tax liability The State Tax Assessor may compromise a tax liability arising under this Title upon the grounds of doubt as to liability or doubt as to collectibility, or both. Upon acceptance by the assessor of an offer in compromise, the liability of the taxpayer in question is conclusively settled and neither the taxpayer nor the assessor may reopen the case except by reason of falsification or concealment of assets by the taxpayer, fraud or mutual mistake of a material fact. The decision of the assessor to reject an offer in compromise is not subject to review under section 151. The assessor's authority to compromise a tax liability pursuant to this section is separate from and in addition to the assessor's authority to cancel or abate a tax liability pursuant to section 142.   [PL 2011, c. 439, §1 (AMD); PL 2011, c. 439, §12 (AFF).]The submission of an offer in compromise does not automatically operate to stay the collection of a tax liability, but the assessor may stay collection action if the interests of the State are not jeopardized by that action.   [PL 1993, c. 486, §1 (NEW).]The assessor may adopt rules regarding the procedures to be followed for the submission and consideration of offers in compromise.   [PL 1993, c. 486, §1 (NEW).]SECTION HISTORY PL 1993, c. 486, §1 (NEW). PL 1999, c. 708, §7 (AMD). PL 2011, c. 439, §1 (AMD). PL 2011, c. 439, §12 (AFF).
36 ME Rev Stat § 144 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §144. Application for refund

 §144. Application for refund 1.  Generally.  A taxpayer may request a credit or refund of any tax that is imposed by this Title or administered by the State Tax Assessor within 3 years from the date the return was filed or 3 years from the date the tax was paid, whichever period expires later. Every claim for refund must be submitted to the assessor in writing and must state the specific grounds upon which the claim is founded and the tax period for which the refund is claimed. A claim for refund is deemed to be a request for reconsideration of an assessment under section 151.   [PL 2013, c. 331, Pt. C, §3 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).] 2.  Exceptions.     A. Subsection 1 does not apply in the case of sales and use taxes imposed by Part 3, estate taxes imposed by chapter 575 or 577, income taxes imposed by Part 8 and any other tax imposed by this Title for which a specific statutory refund provision exists.   [PL 2021, c. 1, Pt. M, §11 (AMD).]B. For any claim by an individual for credit or a refund of any tax imposed under this Title, the assessor may toll the applicable statute of limitations for a period of up to 3 years on the grounds of mental incapacity of the claimant. The period may be tolled only if the mental incapacity existed at a time when the claim could have been timely filed. The limitations period resumes running when the mental incapacity no longer exists. For the purposes of this paragraph, the term "mental incapacity" means the overall inability to function in society that prevents an individual from protecting the individual's legal rights.   [PL 1997, c. 668, §10 (NEW).][PL 2021, c. 1, Pt. M, §11 (AMD).] SECTION HISTORY PL 1995, c. 281, §5 (NEW). PL 1997, c. 668, §10 (AMD). PL 1999, c. 708, §8 (AMD). PL 2001, c. 396, §5 (AMD). PL 2011, c. 1, Pt. DD, §1 (AMD). PL 2011, c. 1, Pt. DD, §4 (AFF). PL 2011, c. 211, §18 (AMD). PL 2011, c. 380, Pt. M, §2 (AMD). PL 2013, c. 331, Pt. C, §3 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2021, c. 1, Pt. M, §11 (AMD).
36 ME Rev Stat § 145 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §145. Declaration of jeopardy

 §145. Declaration of jeopardy If the State Tax Assessor determines that the collection of any tax will be jeopardized by delay, the assessor, upon giving notice of this determination to the person liable for the tax by personal service or certified mail, may demand an immediate return with respect to any period or immediate payment of any tax declared to be in jeopardy, or both, and may terminate the current reporting period and demand an immediate return and payment with respect to that period. Notwithstanding any other provision of law, taxes declared to be in jeopardy are payable immediately, and the assessor may proceed immediately to collect those taxes by any collection method authorized by this Title. The person liable for the tax may stay collection by requesting reconsideration of the declaration of jeopardy in accordance with section 151 and depositing with the assessor within 30 days from receipt of notice of the determination of jeopardy a bond or other security in the amount of the liability with respect to which the stay of collection is sought. A determination of jeopardy by the assessor is presumed to be correct, and the burden of showing otherwise is on the taxpayer.   [PL 2011, c. 380, Pt. J, §4 (AMD).]SECTION HISTORY PL 2007, c. 627, §5 (NEW). PL 2011, c. 380, Pt. J, §4 (AMD).
36 ME Rev Stat § 151-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §151-A. Additional safeguards

 §151-A. Additional safeguards 1.  Recording of interviews.  The State Tax Assessor, upon advance request, shall allow a taxpayer to make an audio recording of any in-person interview concerning the determination and collection of any tax. The recording must be made at the taxpayer's own expense and with that person's own equipment.   The State Tax Assessor may record the interview if the State Tax Assessor:   A. Informs the taxpayer of the recording prior to the interview; and   [PL 1989, c. 848, §4 (NEW).]B. Upon request of the taxpayer, provides the taxpayer with a transcript or copy of the recording, but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of the transcript or copy.   [PL 1989, c. 848, §4 (NEW).][PL 1989, c. 848, §4 (NEW).] 2.  Representative of taxpayer.  The taxpayer may bring to any interview with the State Tax Assessor or to any proceeding pursuant to section 151-D any attorney, certified public accountant, enrolled agent, enrolled actuary or any other person permitted to represent the taxpayer. If the taxpayer does not bring anyone to the interview or proceeding but clearly states at any time during the interview or proceeding that the taxpayer wishes to consult with an attorney, certified public accountant, enrolled agent, enrolled actuary or any other person permitted to represent the taxpayer, the State Tax Assessor shall suspend the interview or the board shall suspend the proceeding. The suspension must occur even if the taxpayer has answered one or more questions before that point in the interview or proceeding. The interview must be rescheduled to be held within 10 working days.   [PL 2013, c. 331, Pt. C, §4 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).] SECTION HISTORY PL 1989, c. 848, §4 (NEW). PL 2013, c. 45, §5 (AMD). PL 2013, c. 331, Pt. C, §4 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
36 ME Rev Stat § 151-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §151-B. Independent Appeals Office (REPEALED)

 §151-B. Independent Appeals Office (REPEALED)SECTION HISTORY PL 2011, c. 439, §3 (NEW). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §4 (RP).