reglab/statecodes huggingface dataset:
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 839: POWERS OF ASSESSOR (REPEALED) › 36 §5340. Powers of assessor (REPEALED)

§5340. Powers of assessor
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1969, c. 584, §3 (AMD). PL 1971, c. 61, §13 (AMD). PL 1977, c. 668, §7 (AMD). PL 1979, c. 378, §50 (AMD). PL 1979, c. 541, §A249 (AMD). PL 1981, c. 364, §76 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 839: POWERS OF ASSESSOR (REPEALED) › 36 §5341. Closing agreements (REPEALED)

§5341. Closing agreements
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 281, §37 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 839: POWERS OF ASSESSOR (REPEALED) › 36 §5342. Disposition of revenues (REPEALED)

§5342. Disposition of revenues
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §77 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 841: INFLATION ADJUSTMENTS › 36 §5401. Findings and purpose

§5401. Findings and purpose
Inflation erodes the value of personal exemptions and deductions in the Maine individual income tax structure and distorts fiscal equity among taxpayers. Inflation-induced increases in individual income tax revenues result in annual collections that exceed the amounts anticipated by legislative actions establishing rates, exemptions, deductions and other features of the Maine individual income tax. Furthermore, the income tax laws of this State, in combination with economic inflation, have caused inequitable treatment of the taxpayers because the application of inflexible, statutorily prescribed rates of tax, standard deduction and personal exemption to increasing personal incomes has resulted in increasing the taxpayer's tax liability while the taxpayers purchasing power has remained the same or, in some instances has decreased. It is the purpose of this Act to correct this situation by requiring that certain components of the individual income tax structure be adjusted in order to compensate for the impact of inflation.   [IB 1981, c. 2, §4 (NEW).]
SECTION HISTORY
IB 1981, c. 2, §4 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 841: INFLATION ADJUSTMENTS › 36 §5402. Definitions

§5402. Definitions
As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings.   [PL 1987, c. 430, §1 (AMD).]
1.  Chained Consumer Price Index.
"Chained Consumer Price Index" means the average over a 12-month period of the most recently published Chained Consumer Price Index, not seasonally adjusted, published monthly by the Bureau of Labor Statistics, United States Department of Labor designated as the "Chained Consumer Price Index for All Urban Consumers-United States City Average" as of the date the assessor determines the cost-of-living adjustment pursuant to section 5403.
[PL 2015, c. 390, §10 (AMD).]
1-A.  Base year index.
[PL 1989, c. 495, §5 (RP).]
1-B.  Cost-of-living adjustment.
The "cost-of-living adjustment" for any calendar year is the Chained Consumer Price Index for the 12-month period ending June 30th of the preceding calendar year divided by the Chained Consumer Price Index for the 12-month period ending June 30, 2014.
[PL 2013, c. 368, Pt. Q, §10 (AMD).]
2.  Percentage adjustment factor.
[PL 1999, c. 731, Pt. T, §9 (RP); PL 1999, c. 731, Pt. T, §11 (AFF).]
3.  Inflation factor.
[PL 1999, c. 731, Pt. T, §9 (RP); PL 1999, c. 731, Pt. T, §11 (AFF).]
SECTION HISTORY
IB 1981, c. 2, §4 (NEW). PL 1983, c. 3, §5 (AMD). PL 1987, c. 430, §1 (AMD). PL 1987, c. 819, §13 (AMD). PL 1989, c. 495, §§5,6 (AMD). PL 1999, c. 731, §§T8,9 (AMD). PL 1999, c. 731, §T11 (AFF). PL 2011, c. 380, Pt. N, §17 (AMD). PL 2011, c. 380, Pt. N, §§19, 20 (AFF). PL 2013, c. 368, Pt. Q, §§9, 10 (AMD). PL 2015, c. 390, §10 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6101. Short title (REPEALED)

§6101. Short title
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §1 (AMD). PL 1979, c. 541, §B53 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6102. Purpose (REPEALED)

§6102. Purpose
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B54 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6103. Definitions (REPEALED)

§6103. Definitions
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §2 (AMD). PL 1979, c. 541, §§A250,A251 (AMD). PL 1979, c. 541, §§B55-B58 (AMD). PL 1979, c. 642, §1 (AMD). PL 1985, c. 421, §1 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6104. Claim is personal (REPEALED)

§6104. Claim is personal
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B59 (AMD). PL 1983, c. 571, §25 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6105. Claim to be paid from General Fund (REPEALED)

§6105. Claim to be paid from General Fund
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B60 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6106. Filing date (REPEALED)

§6106. Filing date
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §A252 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6107. One claim per household (REPEALED)

§6107. One claim per household
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B61 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6108. Income limitation (REPEALED)

§6108. Income limitation
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §3 (RPR). PL 1977, c. 686, §16 (AMD). PL 1981, c. 535, §§1,3 (RPR). PL 1981, c. 538, §1 (RPR). PL 1981, c. 698, §189 (AMD). PL 1985, c. 421, §2 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6109. Net asset limitation (REPEALED)

§6109. Net asset limitation
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §4 (AMD). PL 1973, c. 771, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6110. Benefit limitation (REPEALED)

§6110. Benefit limitation
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §5 (RPR). PL 1973, c. 771, §2 (RPR). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6111. Age limitation (REPEALED)

§6111. Age limitation
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §6 (RPR). PL 1973, c. 771, §2 (RPR). PL 1977, c. 552, §1 (RPR). PL 1979, c. 541, §B62 (AMD). PL 1979, c. 561, §1 (AMD). PL 1979, c. 642, §2 (RPR). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6111-A. Participation limitation (REPEALED)

§6111-A. Participation limitation
(REPEALED)
SECTION HISTORY
PL 1971, c. 622, §132A (NEW). PL 1973, c. 771, §2 (RPR). P&SL 1975, c. 90, §§SEC.S,2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6112. Amount of claim (REPEALED)

§6112. Amount of claim
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §7 (RPR). PL 1973, c. 771, §2 (RPR). PL 1977, c. 579, §D1 (AMD). PL 1977, c. 686, §17 (RPR). PL 1979, c. 541, §B63 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6113. Administration (REPEALED)

§6113. Administration
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6114. Audit of claim (REPEALED)

§6114. Audit of claim
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B64 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6115. Denial of claim (REPEALED)

§6115. Denial of claim
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6116. Appeal (REPEALED)

§6116. Appeal
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1973, c. 303, §3 (AMD). PL 1977, c. 694, §§735-A (RPR). PL 1979, c. 541, §B65 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6117. Disallowance of certain claims (REPEALED)

§6117. Disallowance of certain claims
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1979, c. 541, §B66 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6118. Extension of time for filing claims (REPEALED)

§6118. Extension of time for filing claims
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6119. Protection from loss of benefits (REPEALED)

§6119. Protection from loss of benefits
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1975, c. 293, §4 (AMD). PL 1987, c. 516, §§1,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6120. Adjustments in the amount of claims (REPEALED)

§6120. Adjustments in the amount of claims
(REPEALED)
SECTION HISTORY
PL 1971, c. 503, §1 (NEW). PL 1973, c. 634, §8 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED) › 36 §6121. Tax Assessor's records confidential (REPEALED)

§6121. Tax Assessor's records confidential
(REPEALED)
SECTION HISTORY
PL 1975, c. 765, §31 (NEW). PL 1977, c. 345 (AMD). PL 1977, c. 668, §8 (RP). PL 1977, c. 718, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6141. Purpose (REALLOCATED FROM TITLE 36, SECTION 6146) (REPEALED)

§6141. Purpose
(REALLOCATED FROM TITLE 36, SECTION 6146)
(REPEALED)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6142. Definitions (REALLOCATED FROM TITLE 36, SECTION 6147) (REPEALED)

§6142. Definitions
(REALLOCATED FROM TITLE 36, SECTION 6147)
(REPEALED)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6143. Benefit (REALLOCATED FROM TITLE 36, SECTION 6148) (REPEALED)

§6143. Benefit
(REALLOCATED FROM TITLE 36, SECTION 6148)
(REPEALED)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6144. Limitations (REALLOCATED FROM TITLE 36, SECTION 6149) (REPEALED)

§6144. Limitations
(REALLOCATED FROM TITLE 36, SECTION 6149)
(REPEALED)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1979, c. 541, §§B67,B68 (AMD). PL 1981, c. 706, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6145. Administration (REALLOCATED FROM TITLE 36, SECTION 6150) (REPEALED)

§6145. Administration
(REALLOCATED FROM TITLE 36, SECTION 6150)
(REPEALED)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6146. Appeals (REALLOCATED FROM TITLE 36, SECTION 6151) (REPEALED)

§6146. Appeals
(REALLOCATED FROM TITLE 36, SECTION 6151)
(REPEALED)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1981, c. 706, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6147. Definitions (REALLOCATED TO TITLE 36, SECTION 6142)

§6147. Definitions
(REALLOCATED TO TITLE 36, SECTION 6142)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6148. Benefit (REALLOCATED TO TITLE 36, SECTION 6143)

§6148. Benefit
(REALLOCATED TO TITLE 36, SECTION 6143)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6149. Limitations (REALLOCATED TO TITLE 36, SECTION 6144)

§6149. Limitations
(REALLOCATED TO TITLE 36, SECTION 6144)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6150. Administration (REALLOCATED TO TITLE 36, SECTION 6145)

§6150. Administration
(REALLOCATED TO TITLE 36, SECTION 6145)
SECTION HISTORY
PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 › 36 §6151. Appeals (REALLOCATED TO TITLE 36, SECTION 6146) (REPEALED)

§6151. Appeals
(REALLOCATED TO TITLE 36, SECTION 6146)
(REPEALED)
SECTION HISTORY
PL 1977, c. 718, §3 (NEW). PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1979, c. 726, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY (REPEALED) › 36 §6151. Purpose (REPEALED)

§6151. Purpose
(REPEALED)
SECTION HISTORY
PL 1977, c. 718, §3 (NEW). PL 1977, c. 721, §2 (NEW). PL 1979, c. 127, §203 (RAL). PL 1979, c. 726, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY (REPEALED) › 36 §6152. Administration (REPEALED)

§6152. Administration
(REPEALED)
SECTION HISTORY
PL 1977, c. 718, §3 (NEW). PL 1979, c. 726, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY (REPEALED) › 36 §6153. Eligibility criteria (REPEALED)

§6153. Eligibility criteria
(REPEALED)
SECTION HISTORY
PL 1977, c. 718, §3 (NEW). PL 1979, c. 726, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY (REPEALED) › 36 §6154. Appeal (REPEALED)

§6154. Appeal
(REPEALED)
SECTION HISTORY
PL 1977, c. 718, §3 (NEW). PL 1979, c. 726, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY (REPEALED) › 36 §6155. Certification (REPEALED)

§6155. Certification
(REPEALED)
SECTION HISTORY
PL 1977, c. 718, §3 (NEW). PL 1979, c. 726, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (REPEALED) › 36 §6161. Purpose (REPEALED)

§6161. Purpose
(REPEALED)
SECTION HISTORY
PL 1979, c. 726, §7 (NEW). PL 2001, c. 691, §4 (RP). PL 2001, c. 691, §6 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (REPEALED) › 36 §6162. Eligibility criteria; appeal (REPEALED)

§6162. Eligibility criteria; appeal
(REPEALED)
SECTION HISTORY
PL 1979, c. 726, §7 (NEW). PL 1987, c. 516, §§2,6 (RP). PL 1987, c. 528, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (REPEALED) › 36 §6162-A. Eligibility; definitions; appeal (REPEALED)

§6162-A. Eligibility; definitions; appeal
(REPEALED)
SECTION HISTORY
PL 1987, c. 528, §2 (NEW). PL 1987, c. 772, §43 (AMD). PL 1987, c. 876, §§4,10 (AMD). PL 1995, c. 368, §CCC6 (AMD). PL 1995, c. 368, §CCC11 (AFF). PL 1997, c. 643, §RR6 (AMD). PL 1999, c. 401, §KKK4 (RP). PL 1999, c. 401, §KKK10 (AFF). PL 1999, c. 531, §F2 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (REPEALED) › 36 §6162-B. Eligibility; appeal (REPEALED)

§6162-B. Eligibility; appeal
(REPEALED)
SECTION HISTORY
PL 1999, c. 401, §KKK5 (NEW). PL 1999, c. 401, §KKK10 (AFF). PL 1999, c. 531, §F2 (AFF). PL 1999, c. 707, §2 (AMD). PL 2001, c. 293, §§7,8 (AMD). PL 2001, c. 691, §4 (RP). PL 2001, c. 691, §6 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (REPEALED) › 36 §6163. Administration (REPEALED)

§6163. Administration
(REPEALED)
SECTION HISTORY
PL 1979, c. 726, §7 (NEW). PL 2001, c. 691, §4 (RP). PL 2001, c. 691, §6 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (REPEALED) › 36 §6164. Certification (REPEALED)

§6164. Certification
(REPEALED)
SECTION HISTORY
PL 1979, c. 726, §7 (NEW). PL 1997, c. 668, §39 (AMD). PL 1997, c. 668, §43 (AFF). PL 2001, c. 691, §4 (RP). PL 2001, c. 691, §6 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6201-A. Short title

§6201-A. Short title
This chapter may be known and may be cited as the "Maine Residents Property Tax Program" and may be referred to as "the Circuitbreaker Program."   [PL 2005, c. 618, §18 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §A4 (NEW). PL 2005, c. 618, §18 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6202. Claim is personal

§6202. Claim is personal
The right to file a claim under this chapter is personal to the claimant and does not survive the claimant's death, but the right may be exercised on behalf of a claimant by the claimant's legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount thereof must be disbursed to another member of the household as determined by the State Tax Assessor.   [PL 1993, c. 395, §30 (AMD).]
If the claimant was the only member of a household, the claim may be paid to the claimant's personal representative, but if one is not appointed within 2 years of the filing of the claim, the amount of the claim escheats to the State.   [PL 1993, c. 395, §30 (AMD).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1993, c. 395, §30 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6203. Claim to be paid from General Fund (REPEALED)

§6203. Claim to be paid from General Fund
(REPEALED)
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 2003, c. 673, §BB1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6203-A. Procedure for reimbursement

§6203-A. Procedure for reimbursement
At least monthly on or before the last day of the month, the State Tax Assessor shall determine the benefit for each claimant under this chapter and certify the amount to the State Controller to be transferred to the so-called circuit breaker reserve established, maintained and administered by the State Controller from General Fund undedicated revenue. At least monthly, the assessor shall pay the certified amounts to each approved applicant qualifying for the benefit under this chapter. Interest may not be allowed on any payment made to a claimant pursuant to this chapter.   [PL 2009, c. 213, Pt. S, §14 (AMD).]
SECTION HISTORY
PL 2003, c. 673, §BB2 (NEW). PL 2009, c. 213, Pt. S, §14 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6204. Filing date

§6204. Filing date
A claim may not be paid unless the claim is filed with the Bureau of Revenue Services on or after August 1st and on or before the following May 31st.   [PL 2005, c. 2, Pt. E, §3 (AMD); PL 2005, c. 2, Pt. E, §§7, 8 (AFF).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1989, c. 534, §A5 (AMD). PL 1997, c. 526, §14 (AMD). PL 1997, c. 557, §A2 (AMD). PL 1997, c. 557, §G1 (AFF). PL 1997, c. 562, §A1 (AMD). PL 2001, c. 396, §42 (AMD). PL 2005, c. 2, §E3 (AMD). PL 2005, c. 2, §§E7,8 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6205. One claim per household

§6205. One claim per household
Only one claimant per household or homestead per year shall be entitled to relief under this chapter.   [PL 1987, c. 516, §§ 3 and 6 (NEW).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6206. Income limitations for elderly households

§6206. Income limitations for elderly households
A claimant representing an elderly household shall qualify for the following benefits subject to the following income limitations.   [PL 1987, c. 516, §§3, 6 (NEW).]
1.  Single-member elderly households.
For single-member elderly households, the benefit shall be calculated as follows:
If household income equals:
The benefit equals:
$ 0 to $6,800
100% of the benefit base up to a maximum of $400
$6,801 to $7,000
75% of the benefit base up to a maximum of $300
$7,001 to $7,200
50% of the benefit base up to a maximum of $200
$7,201 to $7,400
25% of the benefit base up to a maximum of $100
[PL 1987, c. 516, §§3, 6 (NEW).]
2.  Elderly households with 2 or more members.
For elderly households with 2 or more members, the benefit shall be calculated as follows:
If household income equals:
The benefit equals:
$ 0 to $8,100
100% of the benefit base up to a maximum of $400
$8,101 to $8,500
75% of the benefit base up to a maximum of $300
$8,501 to $8,800
50% of the benefit base up to a maximum of $200
$8,801 to $9,200
25% of the benefit base up to a maximum of $100
[PL 1987, c. 516, §§3, 6 (NEW).]
3.  Minimum benefit.
No claim of less than $5 may be granted.
[PL 1987, c. 516, §§3, 6 (NEW).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6207. Income limitations for nonelderly households

§6207. Income limitations for nonelderly households
A claimant representing a nonelderly household qualifies for the following benefits subject to the following income limitations.   [PL 1997, c. 557, Pt. A, §3 (AMD); PL 1997, c. 557, Pt. G, §1 (AFF).]
1.  Benefit calculation.
For claimants representing a nonelderly household, the benefit is calculated as follows:
A.   [PL 1989, c. 534, Pt. A, §6 (NEW); PL 1989, c. 878, Pt. B, §36 (RP).]
A-1. Fifty percent of that portion of the benefit base that exceeds 4% but does not exceed 8% of income plus 100% of that portion of the benefit base that exceeds 8% of income to a maximum payment of $2,000; and   [PL 2009, c. 213, Pt. XXX, §1 (AMD).]
B. For application periods beginning on August 1, 2009, August 1, 2010, August 1, 2011 and August 1, 2012, the benefit is limited to 80% of the amount determined under paragraph A‑1.   [PL 2011, c. 380, Pt. P, §1 (AMD).]
[PL 2011, c. 380, Pt. P, §1 (AMD).]
2.  Income eligibility.
[PL 2005, c. 2, Pt. E, §5 (RP); PL 2005, c. 2, Pt. E, §§7, 8 (AFF).]
2-A.  Income eligibility.
For application periods beginning on or after August 1, 2008, a single-member household with a household income in excess of $60,000 and a household with 2 or more members with a household income in excess of $80,000 are not eligible for a benefit.
[PL 2007, c. 700, Pt. A, §2 (NEW).]
3.  Subsidized housing; special needs payment.
A claim may not be granted under this section to claimants:
A. Whose housing costs for the year for which relief is requested were subsidized by government programs that limit housing costs to a percentage of household income, except that the exclusion provided by this paragraph does not apply to persons receiving social security disability or supplemental security income disability benefits.   [PL 1999, c. 494, §1 (AMD).]
B.   [PL 1997, c. 557, Pt. A, §3 (RP); PL 1997, c. 557, Pt. G, §1 (AFF); PL 1997, c. 683, Pt. B, §24 (RP).]
[PL 1999, c. 494, §1 (AMD).]
4.  Minimum benefit.
A claim of less than $10 may not be granted.
[PL 1997, c. 557, Pt. A, §3 (AMD); PL 1997, c. 557, Pt. G, §1 (AFF).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1987, c. 839, §3 (AMD). PL 1987, c. 876, §§5,10 (AMD). PL 1989, c. 534, §§A6-8 (AMD). PL 1989, c. 878, §§B36,37 (AMD). PL 1991, c. 780, §Q3 (AMD). PL 1991, c. 780, §Q5 (AFF). PL 1993, c. 410, §§C6,7 (AMD). PL 1995, c. 368, §§CCC8,9 (AMD). PL 1995, c. 368, §CCC11 (AFF). PL 1995, c. 395, §S4 (AMD). PL 1995, c. 639, §32 (AMD). PL 1997, c. 530, §A33 (AMD). PL 1997, c. 557, §A3 (AMD). PL 1997, c. 557, §G1 (AFF). PL 1997, c. 683, §B24 (AMD). PL 1999, c. 494, §1 (AMD). PL 2005, c. 2, §§E4,5 (AMD). PL 2005, c. 2, §§E7,8 (AFF). PL 2007, c. 700, Pt. A, §2 (AMD). PL 2009, c. 213, Pt. XXX, §§1, 2 (AMD). PL 2011, c. 380, Pt. P, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6208. Benefit calculation for elderly households

§6208. Benefit calculation for elderly households
If a claimant representing an elderly household qualifies for a larger benefit under section 6207 than under section 6206, then that claimant's benefit must be calculated under section 6207.   [PL 2011, c. 240, §41 (AMD).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 2011, c. 240, §41 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6209. Annual adjustment

§6209. Annual adjustment
1.  Household limitation adjustment.
The State Tax Assessor shall determine annually the household income eligibility adjustment factor. That factor must be multiplied by the applicable income limitations in section 6206, as previously adjusted according to this subsection, for the year prior to that for which relief is requested. The result must be rounded to the nearest $100 and applies to the year for which relief is requested corresponding to the year on which the annualized cost of living adjustments were based.
[PL 2005, c. 2, Pt. E, §6 (AMD); PL 2005, c. 2, Pt. E, §§7, 8 (AFF).]
2.  Benefit base maximum adjustment.
[PL 2007, c. 539, Pt. BBBB, §2 (RP).]
3.  Benefit base maximum adjustment.
Beginning March 1, 2009, the State Tax Assessor shall annually multiply the household income eligibility adjustment factor by the maximum benefit base amounts specified in section 6201, subsection 1, as previously adjusted. The result must be rounded to the nearest $50 and applies to the application period beginning the next August 1st.
[PL 2007, c. 700, Pt. A, §3 (NEW).]
4.  Income eligibility adjustment.
Beginning March 1, 2009, the State Tax Assessor shall annually multiply the household income eligibility adjustment factor by the maximum income eligibility amounts specified in section 6207, subsection 2‑A, as previously adjusted. The result must be rounded to the nearest $50 and applies to the application period beginning the next August 1st.
[PL 2009, c. 434, §81 (AMD).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1989, c. 508, §25 (AMD). PL 2005, c. 2, §E6 (AMD). PL 2005, c. 2, §§E7,8 (AFF). PL 2007, c. 539, Pt. BBBB, §2 (AMD). PL 2007, c. 700, Pt. A, §§3, 4 (AMD). PL 2009, c. 434, §81 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6210. Administration

§6210. Administration
The State Tax Assessor shall make available suitable forms with instructions for claimants. The claim must be in the form prescribed by the assessor and must be signed by the claimant.   [PL 2005, c. 218, §59 (AMD).]
The assessor shall include a checkoff to request an application for the Maine Residents Property Tax Program on the individual income tax form. The assessor shall also provide a paperless option for filing an application for the Maine Residents Property Tax Program.   [PL 2005, c. 218, §59 (AMD).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1997, c. 557, §A4 (AMD). PL 1997, c. 557, §G1 (AFF). PL 2005, c. 218, §59 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6211. Audit of claim

§6211. Audit of claim
If, on the audit of any claim filed under this chapter, the State Tax Assessor determines the amount to have been incorrectly determined, the assessor shall redetermine the claim and shall notify the claimant of the redetermination and the reasons for it. The redetermination is reviewable in accordance with section 151. If the claim has been paid, the amount paid in excess of that legally due is subject to interest at the rate determined pursuant to section 186. The assessor may credit a benefit payable to a claimant under this chapter against a liability of that claimant pursuant to this section.   [PL 2005, c. 332, §27 (AMD).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 2005, c. 332, §27 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6212. Denial of claim

§6212. Denial of claim
1.  Fraudulent claim.
If the State Tax Assessor determines that a claim under this chapter is excessive and was filed with fraudulent intent, the claim must be disallowed in full. If the claim has been paid, the amount paid may be recovered by assessment, collection and enforcement in the manner provided in chapter 7. A person who, with fraudulent intent, files or prepares an excessive claim, assists in the preparation or filing of an excessive claim or supplies information in support of an excessive claim commits a Class E crime.
[PL 2005, c. 332, §28 (NEW).]
2.  Negligent claim.
If the State Tax Assessor determines that a claim under this chapter is excessive and was negligently prepared, the amount claimed in excess of that legally due plus 10% of the corrected claim must be disallowed. If the claim has been paid, the amount disallowed may be recovered by assessment, collection and enforcement in the manner provided in chapter 7.
[PL 2005, c. 332, §28 (NEW).]
3.  Unpaid liability.
A person who has an unpaid liability arising from this section and the spouse of that person are disqualified from receiving benefits under this chapter.
[PL 2005, c. 332, §28 (NEW).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1989, c. 534, §A9 (AMD). PL 2005, c. 332, §28 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6213. Appeal

§6213. Appeal
A denial in whole or in part of relief claimed under this chapter may be appealed in accordance with section 151.   [PL 2011, c. 240, §42 (AMD).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1995, c. 639, §33 (AMD). PL 2011, c. 240, §42 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6214. Disallowance of certain claims

§6214. Disallowance of certain claims
A claim shall be disallowed, if the State Tax Assessor finds that the claimant received title to his homestead primarily for the purpose of receiving benefits under this chapter.   [PL 1987, c. 516, §§ 3, 6 (NEW).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6215. Extension of time for filing claims

§6215. Extension of time for filing claims
In case of sickness, absence or other disability, or if, in the judgment of the State Tax Assessor, good cause exists, the assessor may extend, for a period not to exceed 2 months, the time for filing a claim. A request for an extension may be submitted at any time during the 2-month extension period.   [PL 2005, c. 218, §60 (AMD).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1999, c. 708, §50 (AMD). PL 2005, c. 218, §60 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6216. Protection from loss of benefits

§6216. Protection from loss of benefits
It is the intent of the Legislature that any claim paid under this chapter shall supplement any benefits paid under aid to the aged, blind and disabled or any program which succeeds or supplants it. The Department of Health and Human Services shall take any such action as may be necessary to assure that recipients of aid to the aged, blind and disabled shall continue to receive as high a percentage of their current assistance as may be possible. To carry out this legislative directive, the department shall utilize all the state funds expected to be saved by a reduction in benefits of recipients of aid to the aged, blind and disabled resulting from this chapter to raise the standards of aid to the aged, blind and disabled at a total cost in state funds equivalent to the savings in state funds which would be expected as a result of this chapter.   [PL 1987, c. 516, §§3, 6 (NEW); PL 2003, c. 689, Pt. B, §6 (REV).]
Benefits received under this chapter may not be included as income for purposes of any state or municipally administered public benefit program except for general assistance under Title 22, chapter 1161, unless used for basic necessities as defined in Title 22, section 4301, subsection 1. Benefits received under this chapter may be considered for purposes of determining eligibility for abatement under section 841, subsection 2.   [PL 2013, c. 368, Pt. OO, §13 (AMD).]
These benefits do not duplicate and shall not reduce the amount of any individual's payment under the Temporary Assistance for Needy Families program because those payments are insufficient to meet the total amount of money determined to be needed for housing in accordance with the state standard of need under that program.   [PL 1987, c. 516, §§3, 6 (NEW); PL 1997, c. 530, Pt. A, §34 (AMD).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1989, c. 614 (AMD). PL 1997, c. 530, §A34 (AMD). PL 2003, c. 689, §B6 (REV). PL 2013, c. 368, Pt. OO, §13 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6217. Sunset (REPEALED)

§6217. Sunset
(REPEALED)
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1987, c. 839, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6218. Readability; application; instructions

§6218. Readability; application; instructions
The application form and instructions used by applicants for assistance under the Maine Residents Property Tax Program and its successor, if any, shall have a readability score, as determined by a recognized instrument for measuring adult literacy levels, equivalent to no higher than a 6th grade reading level.   [PL 1989, c. 534, Pt. A, §10 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §A10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6219. Outreach plan required

§6219. Outreach plan required
The Bureau of Revenue Services shall develop and implement a plan of outreach to ensure that all eligible households are made aware of assistance available under the Maine Residents Property Tax Program and its successor, if any.   [PL 1989, c. 534, Pt. A, §10 (NEW); PL 1997, c. 526, §14 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §A10 (NEW). PL 1997, c. 526, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6220. Coordination required

§6220. Coordination required
The bureau shall seek the advice and cooperation of the Department of Health and Human Services; advocates for elderly and low-income individuals; and other interested agencies and organizations in developing the application form and instruction booklet for the Maine Residents Property Tax Program and the outreach plan required by section 6219.   [PL 2011, c. 657, Pt. BB, §15 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §A10 (NEW). PL 1989, c. 878, §B38 (AMD). PL 1991, c. 780, §DDD21 (AMD). PL 1995, c. 418, §A39 (AMD). PL 1997, c. 526, §14 (AMD). PL 1997, c. 668, §40 (AMD). PL 2011, c. 657, Pt. BB, §15 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM › 36 §6221. Termination of Circuitbreaker Program

§6221. Termination of Circuitbreaker Program
No benefits are allowed under this chapter for an application filed on or after August 1, 2013.   [RR 2013, c. 1, §55 (COR).]
SECTION HISTORY
RR 2013, c. 1, §55 (COR). PL 2013, c. 368, Pt. L, §2 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE › 36 §6231. Definitions (REPEALED)

§6231. Definitions
(REPEALED)
SECTION HISTORY
PL 2005, c. 395, §4 (NEW). PL 2013, c. 455, §1 (RP).