reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2519. Ratio of tax on foreign insurance companies

§2519. Ratio of tax on foreign insurance companies
An insurance company incorporated in the District of Columbia, a state or possession of the United States or province of Canada whose laws impose upon insurance companies chartered by this State a greater tax than is provided in this chapter shall pay the same tax upon business done by it in this State, in place of the tax provided in any other section of this chapter. If the insurance company fails to pay the tax as provided in section 2521‑A, the assessor shall certify that failure to the Superintendent of Insurance, who shall suspend the insurance company's right to do business in this State. For purposes of this section, an insurance company incorporated in another country is deemed to be incorporated in the state, district or possession of the United States where it has elected to make its deposit and establish its principal agency in the United States.   [PL 2021, c. 630, Pt. A, §1 (AMD).]
SECTION HISTORY
PL 1973, c. 585, §12 (AMD). PL 1973, c. 727, §9 (RPR). PL 2011, c. 331, §13 (AMD). PL 2011, c. 331, §16, 17 (AFF). PL 2011, c. 548, §18 (AMD). PL 2021, c. 181, Pt. A, §4 (AMD). PL 2021, c. 630, Pt. A, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2520. Reciprocal contracts of indemnity

§2520. Reciprocal contracts of indemnity
Every attorney-in-fact of a reciprocal insurer by or through whom are issued policies or contracts of indemnity by a reciprocal insurer as defined in Title 24‑A, section 402, subsection 1, in lieu of all other taxation, state, county or municipal, in this State, shall pay a tax at the rate of 2% on gross premiums or deposits actually received during the year after deducting amounts that are actually returned to policyholders as the unused part of a premium or deposit or credited on the renewal or extension of the indemnity.   [PL 2009, c. 434, §27 (AMD).]
SECTION HISTORY
PL 1969, c. 132, §10 (AMD). PL 1973, c. 727, §10 (RPR). PL 2009, c. 434, §27 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2521. Power and authority of domestic companies

§2521. Power and authority of domestic companies
Every domestic insurance company and its officers, directors and agents and employees shall have power and authority to comply with any statute, ordinance or other law of any state, territory or political subdivision thereof, including the District of Columbia, imposing any license, excise, privilege, occupation, premium or other tax or fee or deposit requirement. No such company, officer, director, employee or agent shall be subject to liability by reason of any such compliance or payment either heretofore or hereafter made, if at a later date the Supreme Court of the United States declares such tax or deposit to be unconstitutional.
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2521-A. Returns; payment of tax

§2521-A. Returns; payment of tax
Every insurance company, association, producer or attorney-in-fact of a reciprocal insurer subject to the tax imposed by this chapter shall make payment of estimated tax on or before the last day of each April, the 25th day of each June and the last day of each October. Each April and June estimated tax payment must equal 35% of the total tax paid for the preceding calendar year or at least 35% of the total tax to be paid for the current calendar year and each October estimated tax payment must equal 15% of the total tax paid for the preceding calendar year or at least 15% of the total tax to be paid for the current calendar year except that, for the tax on nonadmitted insurance premiums under section 2531, the surplus lines producer or the insured may elect to determine the estimated tax payment for each estimated tax period on the basis of premiums on contracts written during each estimated tax period of the current calendar year. A final return must be filed on or before March 15th covering the prior calendar year.   [PL 2023, c. 441, Pt. C, §1 (AMD); PL 2023, c. 441, Pt. C, §11 (AFF).]
At the time of filing the returns, each insurance company, association, producer or attorney-in-fact of a reciprocal insurer shall pay to the assessor the amount of tax shown due.   [PL 2007, c. 627, §54 (RPR); PL 2007, c. 627, §96 (AFF).]
An insurance company, association, producer or attorney-in-fact of a reciprocal insurer whose annual tax liability under this chapter does not exceed $1,000 may file an annual return with payment on or before March 15th covering the prior calendar year.   [PL 2007, c. 627, §54 (RPR); PL 2007, c. 627, §96 (AFF).]
SECTION HISTORY
PL 1973, c. 727, §11 (NEW). PL 1975, c. 377 (AMD). PL 1977, c. 679, §11 (AMD). PL 1981, c. 364, §30 (AMD). PL 1989, c. 702, §E13 (AMD). PL 1991, c. 528, §§PPP1,2 (AMD). PL 1991, c. 528, §§PPP5,RRR (AFF). PL 1991, c. 591, §§PPP1,2 (AMD). PL 1991, c. 591, §PPP5 (AFF). PL 1991, c. 846, §27 (AMD). PL 1993, c. 410, §OO1 (AMD). PL 1997, c. 435, §5 (AMD). PL 1999, c. 414, §26 (AMD). PL 2005, c. 218, §31 (AMD). PL 2007, c. 240, Pt. KKKK, §5 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF). PL 2007, c. 437, §12 (AMD). PL 2007, c. 437, §22 (AFF). PL 2007, c. 627, §54 (RPR). PL 2007, c. 627, §96 (AFF). PL 2015, c. 300, Pt. A, §29 (AMD). PL 2023, c. 441, Pt. C, §1 (AMD). PL 2023, c. 441, Pt. C, §11 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2521-B. Self-insurers; return for calendar year 1982 (REPEALED)

§2521-B. Self-insurers; return for calendar year 1982
(REPEALED)
SECTION HISTORY
PL 1981, c. 706, §25 (NEW). PL 1983, c. 479, §2 (RP). RR 1991, c. 1, §53 (COR). PL 1991, c. 528, §PPP3 (NEW). PL 1991, c. 528, §§PPP4,5,RRR (AFF). PL 1991, c. 591, §PPP3 (NEW). PL 1991, c. 591, §§PPP4,5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2521-C. Returns; payment of tax (REPEALED)

§2521-C. Returns; payment of tax
(REPEALED)
SECTION HISTORY
RR 1991, c. 1, §53 (RNU). PL 1991, c. 591, §PPP3 (NEW). PL 1991, c. 591, §§PPP4,5 (AFF). PL 1991, c. 846, §28 (AMD). PL 1991, c. 846, §41 (AFF). PL 1993, c. 410, §OO2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2521-D. Limitation on credit or refund

§2521-D. Limitation on credit or refund
If a claim for credit or refund of an overpayment of any tax imposed by this chapter is filed by the taxpayer, the amount of the credit or refund may not exceed the portion of the tax that was paid within the 3 years immediately preceding the filing of the claim plus the period of any extension of time for filing the return. If a claim is not filed, any credit or refund allowed upon an audit of the taxpayer may not exceed the amount that would be allowable under this section if a claim had been filed by the taxpayer on the date the credit or refund is allowed upon the audit.   [PL 2017, c. 375, Pt. B, §1 (NEW).]
SECTION HISTORY
PL 2017, c. 375, Pt. B, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2521-E. Interest on overpayment

§2521-E. Interest on overpayment
1.  General.
Interest at the rate determined pursuant to section 186 must be paid on any refund of an overpayment of the tax imposed by this chapter from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later.
[PL 2017, c. 375, Pt. B, §1 (NEW).]
2.  Date of return or payment.
For purposes of this section:
A. A return that is filed before the last day prescribed for the filing of a return is deemed to be filed on that last day, determined without regard to any extension of time granted the taxpayer; and   [PL 2017, c. 375, Pt. B, §1 (NEW).]
B. A tax that is paid by the taxpayer before the last day prescribed for its payment or paid by the taxpayer as estimated tax for a taxable year is deemed to have been paid on the last day prescribed for its payment.   [PL 2017, c. 375, Pt. B, §1 (NEW).]
[PL 2017, c. 375, Pt. B, §1 (NEW).]
3.  Exceptions.
Notwithstanding subsection 1, interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the last date prescribed, or permitted by extension of time, for filing the return of that tax or within 60 days after the date the return requesting a refund of the overpayment was filed, whichever is later.
[PL 2017, c. 375, Pt. B, §1 (NEW).]
SECTION HISTORY
PL 2017, c. 375, Pt. B, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2522. Assessment of tax; notice; suspension for nonpayment

§2522. Assessment of tax; notice; suspension for nonpayment
The State Tax Assessor shall notify the several companies and attorneys-in-fact of a reciprocal insurer mentioned in section 2520, and unless the tax, penalty and interest is paid, the Superintendent of Insurance shall suspend the right of the company or attorney-in-fact of a reciprocal insurer to do any further business in the State until the tax, penalty or interest is paid.   [PL 1973, c. 727, §12 (RPR).]
SECTION HISTORY
PL 1973, c. 585, §12 (AMD). PL 1973, c. 727, §12 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2523. Taxation of workers' compensation insurers

§2523. Taxation of workers' compensation insurers
1.  Tax on insurance companies.
Every insurance company or association which does business or collects premiums or assessments for workers' compensation insurance in this State shall, for the privilege of doing business in this State and in addition to any other taxes imposed for that privilege, pay a tax of 2% upon all gross direct premiums written, whether in cash or in notes absolutely payable on contracts written on risks located or resident in the State for workers' compensation insurance, less return premiums thereon and less all dividends paid to policyholders.
The tax levied under this section is in lieu of the taxes levied under section 2513, insofar as those taxes are based on workers' compensation insurance premiums.
[PL 1985, c. 783, §14 (RPR).]
2.  Returns.
Insurance companies and associations shall file a separate return under section 2521‑A for the tax levied by this section.
[PL 1983, c. 479, §3 (NEW).]
3.  Fund.
Taxes collected under this section shall be paid forthwith by the State Tax Assessor to the General Fund.
[PL 1983, c. 479, §3 (NEW).]
SECTION HISTORY
PL 1983, c. 479, §3 (NEW). PL 1985, c. 783, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2525. Employer-provided long-term care benefits

§2525. Employer-provided long-term care benefits
1.  Credit.
A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year that begins on or after July 10, 1989 and before January 1, 2000 equal to the lowest of the following:
A. Five thousand dollars;   [PL 1989, c. 556, Pt. B, §6 (NEW).]
B. Twenty percent of the costs incurred by the taxpayer in providing long-term care policy coverage as part of a benefit package; or   [PL 1989, c. 556, Pt. B, §6 (NEW).]
C. One hundred dollars for each employee covered by an employer-provided long-term care policy.   [PL 1989, c. 556, Pt. B, §6 (NEW).]
[PL 1999, c. 521, Pt. C, §1 (AMD); PL 1999, c. 521, Pt. C, §9 (AFF).]
2.  Definitions.
As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
A. "Long-term care policy" has the same meaning as in Title 24‑A, section 5051.   [PL 1989, c. 556, Pt. B, §6 (NEW).]
B. "Employing unit" has the same meaning as in Title 26, section 1043.   [PL 1989, c. 556, Pt. B, §6 (NEW).]
[PL 1989, c. 556, Pt. B, §6 (NEW).]
3.  Limitation.
The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this chapter. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years.
[PL 1989, c. 556, Pt. B, §6 (NEW).]
SECTION HISTORY
PL 1989, c. 556, §B6 (NEW). PL 1999, c. 521, §C1 (AMD). PL 1999, c. 521, §C9 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2525-A. Employer-provided long-term care benefits on and after January 1, 2000

§2525-A. Employer-provided long-term care benefits on and after January 1, 2000
1.  Credit.
A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year equal to the lowest of the following:
A. Five thousand dollars;   [PL 1999, c. 521, Pt. C, §2 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).]
B. Twenty percent of the costs incurred by the taxpayer in providing eligible long-term care insurance as part of a benefit package; or   [PL 2001, c. 679, §2 (AMD); PL 2001, c. 679, §6 (AFF).]
C. One hundred dollars for each employee covered by employer-provided eligible long-term care insurance.   [PL 2001, c. 679, §2 (AMD); PL 2001, c. 679, §6 (AFF).]
[PL 2001, c. 679, §2 (AMD); PL 2001, c. 679, §6 (AFF).]
2.  Definitions.
As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
A. "Employing unit" has the same meaning as in Title 26, section 1043.   [PL 1999, c. 521, Pt. C, §2 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).]
B.   [PL 2001, c. 679, §2 (RP); PL 2001, c. 679, §6 (AFF).]
C. "Eligible long-term care insurance" means:
(1) For tax years beginning on or after January 1, 2000, a qualified long-term care insurance contract as defined in the Code, Section 7702B(b); and
(2) For tax years beginning on or after January 1, 2002, a contract specified in subparagraph (1) or a long-term care insurance policy certified by the Superintendent of Insurance under Title 24‑A, section 5075‑A.   [PL 2001, c. 679, §2 (NEW); PL 2001, c. 679, §6 (AFF).]
[PL 2001, c. 679, §2 (AMD); PL 2001, c. 679, §6 (AFF).]
3.  Limitation.
The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this chapter. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years.
[PL 1999, c. 521, Pt. C, §2 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).]
4.  Application.
Except for the unused credit carried over pursuant to subsection 3, a tax credit is not allowed under this section for tax years beginning on or after January 1, 2016.
[PL 2015, c. 390, §7 (NEW).]
SECTION HISTORY
PL 1999, c. 521, §C2 (NEW). PL 1999, c. 521, §C9 (AFF). PL 2001, c. 679, §2 (AMD). PL 2001, c. 679, §6 (AFF). PL 2015, c. 390, §7 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2526. Solid waste reduction investment tax credit (REPEALED)

§2526. Solid waste reduction investment tax credit
(REPEALED)
SECTION HISTORY
PL 1989, c. 927, §1 (NEW). RR 1991, c. 2, §134 (COR). PL 1991, c. 528, §§R8,9 (AMD). PL 1991, c. 528, §§R19,RRR (AFF). PL 1991, c. 591, §§R8,9 (AMD). PL 1991, c. 591, §R19 (AFF). PL 1991, c. 846, §§29,30 (AMD). PL 1993, c. 433, §1 (AMD). PL 1995, c. 368, §NN1 (AMD). PL 1995, c. 656, §§A14,15 (AMD). PL 1997, c. 24, §C5 (AMD). PL 2007, c. 438, §52 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2527. Educational attainment investment tax credit (REPEALED)

§2527. Educational attainment investment tax credit
(REPEALED)
SECTION HISTORY
PL 2001, c. 700, §2 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD3 (AMD). PL 2003, c. 451, §JJ3 (AMD). PL 2005, c. 12, §Q3 (AMD). PL 2007, c. 1, Pt. O, §§3, 4 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. RR, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2528. Recruitment credit (REPEALED)

§2528. Recruitment credit
(REPEALED)
SECTION HISTORY
PL 2001, c. 700, §2 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD4 (AMD). PL 2003, c. 451, §JJ4 (AMD). PL 2005, c. 12, §Q4 (AMD). PL 2007, c. 1, Pt. O, §5 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. SS, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2530. Maine Life and Health Insurance Guaranty Association credit

§2530. Maine Life and Health Insurance Guaranty Association credit
A taxpayer is allowed a credit against the tax otherwise due under this chapter as determined under Title 24‑A, section 4621.   [PL 2005, c. 346, §15 (NEW); PL 2005, c. 346, §16 (AFF).]
SECTION HISTORY
PL 2005, c. 346, §15 (NEW). PL 2005, c. 346, §16 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2531. Taxation of nonadmitted insurance coverage

§2531. Taxation of nonadmitted insurance coverage
1.  Generally.
All gross direct insurance premiums and annuity considerations on contracts written by insurers that do not have certificates of authority to do business in this State issued by the Superintendent of Insurance pursuant to Title 24‑A are subject to taxation in accordance with this section if this State is the insured's home state, as defined in the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 527. This section does not apply to reinsurance premiums paid by an authorized domestic insurer.
[PL 2023, c. 441, Pt. C, §2 (AMD); PL 2023, c. 441, Pt. C, §11 (AFF).]
2.  Rate and incidence of tax.
Except as otherwise provided in section 2532, the rate of taxation is 3% of the premiums subject to tax under this section. For all coverage placed in accordance with Title 24‑A, chapter 19, the tax must be paid by the surplus lines producer. For all other nonadmitted insurance, the tax must be paid by the insured.
[PL 2023, c. 372, §1 (AMD).]
3.  Returns.
Except as otherwise provided in accordance with a multistate agreement entered into pursuant to section 2532, every producer holding surplus lines authority in this State shall file a return and pay the tax due in accordance with section 2521‑A and every insured subject to tax in accordance with this section shall file a return and pay the tax due subject to the same requirements as provided in section 2521‑A. An insurance agency may elect to collect and pay the tax on surplus lines premiums on behalf of all of its employees who are surplus lines producers and file a single return.
[PL 2011, c. 548, §19 (RPR); PL 2011, c. 548, §36 (AFF).]
SECTION HISTORY
PL 2011, c. 331, §14 (NEW). PL 2011, c. 331, §§16, 17 (AFF). PL 2011, c. 380, Pt. Q, §5 (NEW). PL 2011, c. 380, Pt. Q, §7 (AFF). PL 2011, c. 453, §4 (NEW). PL 2011, c. 548, §19 (RPR). PL 2011, c. 548, §36 (AFF). PL 2021, c. 630, Pt. A, §2 (AMD). PL 2023, c. 372, §1 (AMD). PL 2023, c. 441, Pt. C, §2 (AMD). PL 2023, c. 441, Pt. C, §11 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2532. Authority to enter into multistate agreement

§2532. Authority to enter into multistate agreement
1.  Authority; multistate agreement.
The State Tax Assessor may, after consultation with the Department of Professional and Financial Regulation, Bureau of Insurance, enter into a multistate agreement, in accordance with the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 521, for the reporting of nonadmitted insurance premiums and the collection and allocation of nonadmitted insurance taxes. For any nonadmitted insurance premiums that are subject to taxation by this State and interstate allocation of taxes in accordance with the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 521, the rate of taxation on each participating state's share of the premium must be that state's applicable nonadmitted insurance premium tax rate.
[PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).]
2.  Fiscal analysis; consultation.
The State Tax Assessor may not enter into a multistate agreement pursuant to subsection 1 unless the assessor has:
A. Completed a fiscal analysis of the impact of the agreement that examines the expected effects on the State's gross receipt of premium tax; and   [PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).]
B. Concluded, after consultation with representatives of surplus lines insurers, admitted insurers and surplus lines producers, that entering into the agreement:
(1) Is in this State's financial best interest;
(2) Does not significantly increase administrative burden and cost to the State, surplus lines insurers and insureds; and
(3) Is consistent with the requirements of the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203.   [PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).]
[PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).]
SECTION HISTORY
PL 2011, c. 331, §15 (NEW). PL 2011, c. 331, §§16, 17 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2533. New markets capital investment credit

§2533. New markets capital investment credit
A person that is subject to tax under this chapter, or would be subject to tax under this chapter if it did business or collected premiums or assessments in this State, that holds a qualified equity investment certified by the Finance Authority of Maine pursuant to Title 10, section 1100‑Z, subsection 3, paragraph G is allowed a credit equal to the amount determined in accordance with section 5219‑HH against the tax otherwise due under this chapter. Section 5219‑HH governs the allowance of the credit and limitations on the amount, refundability, carry-over and recapture of the credit.   [PL 2011, c. 548, §20 (NEW); PL 2011, c. 548, §35 (AFF).]
SECTION HISTORY
PL 2011, c. 548, §20 (NEW). PL 2011, c. 548, §35 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2534. Credit for rehabilitation of historic properties and affordable housing

§2534. Credit for rehabilitation of historic properties and affordable housing
A taxpayer is allowed credits against the tax otherwise due under this chapter as determined under sections 5219‑BB and 5219‑WW.   [PL 2019, c. 555, §5 (AMD).]
SECTION HISTORY
PL 2011, c. 548, §21 (NEW). PL 2011, c. 548, §36 (AFF). PL 2019, c. 555, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2535. Credit for educational opportunity

§2535. Credit for educational opportunity
A taxpayer is allowed a credit against the tax otherwise due under this chapter as determined under section 5217‑D. The credit provided by this section, including any carryover of excess credit from prior years, may not be claimed for tax years beginning on or after January 1, 2022.   [PL 2021, c. 635, Pt. H, §13 (AMD).]
SECTION HISTORY
PL 2017, c. 211, Pt. C, §1 (NEW). PL 2021, c. 635, Pt. H, §13 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2536. Employer credit for family and medical leave

§2536. Employer credit for family and medical leave
For tax years beginning on or after January 1, 2018, a person is allowed a credit against the tax otherwise due under this chapter in an amount equal to the federal employer credit for paid family and medical leave allowed to that person under the Code, Section 45S as a result of wages paid to employees based in the State during the taxable year. For purposes of this section, "employees based in the State" means employees that perform more than 50% of employee-related activities for the employer at a location in the State.   [PL 2021, c. 253, Pt. A, §2 (AMD).]
The credit allowed under this section may not reduce the tax otherwise due under this chapter to less than zero. The credit may not be carried forward or carried back to any other tax year.   [PL 2017, c. 474, Pt. H, §1 (NEW).]
SECTION HISTORY
PL 2017, c. 474, Pt. H, §1 (NEW). PL 2021, c. 253, Pt. A, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 358: SERVICE PROVIDER TAX › 36 §2553. Registration of service providers

§2553. Registration of service providers
1.  Persons required to register; certificates; display.
Every person subject to the tax imposed by this chapter shall register as a service provider with the assessor by submitting an application on a form prescribed and furnished by the assessor. The assessor shall issue a service provider tax registration certificate to each applicant that properly completes and submits an application form. A separate application must be completed and a separate registration certificate issued for each place of business, and the registration certificate must be conspicuously displayed at that place of business. A registration certificate issued pursuant to this section is nontransferable and is not a license within the meaning of that term in the Maine Administrative Procedure Act.
[PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).]
2.  Revocation of registration.
The assessor may revoke for cause a registration certificate issued under this section. The assessor may revoke the registration certificate of a registrant who fails to file a return with the assessor within 15 days after the due date as required by section 2554. A revocation is reviewable in accordance with section 151. If a registrant has failed to pay any tax imposed by this chapter when the tax is shown to be due on a return filed by the registrant or is admitted to be due by the registrant or has been determined to be due and that determination has become final, notification of the registrant by the assessor as provided in this section operates to suspend the registration certificate from the date of the notice of suspension until such time as the delinquent tax is paid or it is determined by an appropriate court that revocation is not warranted.
[PL 2007, c. 438, §56 (AMD).]
3.  Making sales after revocation.
A person whose service provider tax registration certificate has been revoked by the assessor pursuant to this section and who continues to make sales in this State of one or more of the services identified in section 2552 commits a Class D crime. Violation of this subsection is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A.
[PL 2005, c. 218, §34 (AMD).]
4.  Failure to register.
A person who is required by this section to register as a service provider with the assessor and who makes sales in this State of one or more of the services identified in section 2552 without being so registered commits a Class E crime. Violation of this subsection is a strict liability crime as defined in Title 17‑A, section 34, subsection 4‑A.
[PL 2005, c. 218, §34 (AMD).]
SECTION HISTORY
PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 218, §34 (AMD). PL 2007, c. 438, §56 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 358: SERVICE PROVIDER TAX › 36 §2554. Return and payment of tax

§2554. Return and payment of tax
1.  Monthly report required.
Every person subject to the tax imposed by this chapter shall file with the assessor, on or before the 15th day of each month, a return made under the penalties of perjury on a form prescribed by the assessor. The return must report the total sale price of all sales made during the preceding calendar month and such other information as the assessor requires. The assessor may permit the filing of returns other than monthly. The assessor may by rule waive the reporting of nontaxable sales. The assessor may for good cause extend for not more than 30 days the time for filing returns required under this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.
[PL 2007, c. 438, §57 (AMD).]
2.  Payment of tax.
The tax imposed by this chapter is due and payable on the date on which the person subject to the tax is paid for the service rendered, or the billing date, whichever comes first. Upon such terms and conditions as the assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported.
[PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).]
3.  Credit for uncollectible accounts.
The tax paid on sales for which all or a portion of the sale price is charged off by the service provider as uncollectible may be credited against the tax due on a subsequent return filed by the service provider within 3 years of the charge-off but, if any such accounts are thereafter collected by the service provider, a tax must be paid upon the amount so collected.
[PL 2007, c. 438, §58 (AMD).]
4.  Purchases for resale not resold.
When a service provider purchases a service subject to tax under this chapter from another service provider using a resale certificate approved by the assessor and claims that it will resell the service, and then subsequently uses the service itself rather than reselling it, the purchaser becomes liable for any unpaid tax on that service on the date of such use.
[PL 2009, c. 361, §20 (NEW).]
SECTION HISTORY
PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2007, c. 438, §§57, 58 (AMD). PL 2009, c. 361, §20 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 358: SERVICE PROVIDER TAX › 36 §2555. Overpayments; refunds

§2555. Overpayments; refunds
If the assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax has been paid more than once or has been erroneously or illegally computed, the assessor shall certify to the State Controller the amount paid in excess of that legally due and that amount must be credited by the assessor on any taxes then due from the taxpayer and the balance refunded to the taxpayer or its successor in interest, but no such credit or refund may be allowed unless within 3 years of the date of overpayment either a written petition stating the grounds upon which the refund or credit is claimed is filed with the assessor or the overpayment is discovered on audit. A credit or refund may not be allowed for tax that has been erroneously or illegally collected and separately stated on a customer's bill until the service provider has provided evidence satisfactory to the assessor that the tax has been refunded or credited to the customer. Interest at the rate determined pursuant to section 186 must be paid on any balance refunded pursuant to this chapter from the date the return listing the overpayment was filed or the payment was made, whichever is later. At the election of the assessor, unless the taxpayer specifically requests a cash refund, the refund may be credited to the taxpayer's service provider tax account, but in the case of a credit no further interest may accrue from the date of that election. The taxpayer may not apply for a refund of any amount assessed when administrative and judicial review under section 151 has been completed.   [PL 2017, c. 257, §3 (AMD).]
A taxpayer dissatisfied with the decision of the assessor, upon a written request for refund filed under this section, may request reconsideration and appeal from the reconsideration in the same manner and under the same conditions as in the case of assessments made under chapter 7. The decision of the assessor upon such written request for refund becomes final as to law and fact in the same manner and under the same conditions as in the case of assessments made under chapter 7.   [PL 2013, c. 331, Pt. C, §15 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
SECTION HISTORY
PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2013, c. 331, Pt. C, §15 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2017, c. 257, §3 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 358: SERVICE PROVIDER TAX › 36 §2555-A. Refund or credit to customer

§2555-A. Refund or credit to customer
A service provider tax that has been erroneously or illegally computed by a service provider and included on a customer's bill must be refunded or credited to the customer by the service provider.   [PL 2017, c. 257, §4 (NEW).]
SECTION HISTORY
PL 2017, c. 257, §4 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 358: SERVICE PROVIDER TAX › 36 §2558. Requirement to file amended return

§2558. Requirement to file amended return
1.  Amended return required.
A person subject to the tax imposed by this chapter must file an amended return whenever an agency of the State, other than the Bureau of Revenue Services, or of the United States makes an audit finding that changes or corrects any item affecting the person's liability under this chapter or whenever for any reason there is a change or correction affecting the person's liability under this chapter.
[PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).]
2.  Amended return filed.
The amended return must be filed within 180 days of an audit finding that affects a person's liability under this chapter or within 180 days of the date that a person learns of a change or correction that affects that person's liability under this chapter.
[PL 2011, c. 1, Pt. CC, §1 (AMD); PL 2011, c. 1, Pt. CC, §5 (AFF).]
3.  Contents of amended return.
The amended return required by this section must indicate the change or correction and the reason for that change or correction. The amended return constitutes an admission as to the correctness of the change unless the taxpayer includes with the return a written explanation of the reason the change or correction is erroneous.
[PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).]
4.  Additional requirements.
The assessor may require additional information to be filed with the amended return. The assessor may prescribe exceptions to the requirements of this section.
[PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).]
SECTION HISTORY
PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2011, c. 1, Pt. CC, §1 (AMD). PL 2011, c. 1, Pt. CC, §5 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 358: SERVICE PROVIDER TAX › 36 §2559. Application of revenues (WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/25)

§2559. Application of revenues
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/25)
Revenues derived by the tax imposed by this chapter must be credited to a General Fund suspense account. On or before the last day of each month, the State Controller shall transfer a percentage of the revenues received by the State Tax Assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs A to F and L to the Local Government Fund as provided by Title 30‑A, section 5681, subsection 5. The balance remaining in the General Fund suspense account must be transferred to service provider tax General Fund revenue. On or before the 15th day of each month, the State Controller shall transfer all revenues received by the assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1, paragraphs G to J and M to the Medical Care Services Other Special Revenue Funds account, the Other Special Revenue Funds Mental Health Services - Community Medicaid program, the Medicaid Services - Adult Developmental Services program and the Office of Behavioral Health - Medicaid Seed program within the Department of Health and Human Services.   [PL 2021, c. 635, Pt. EE, §1 (AMD).]
SECTION HISTORY
PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 12, §VV4 (AMD). PL 2005, c. 386, §S7 (AMD). PL 2005, c. 386, §S9 (AFF). PL 2007, c. 539, Pt. DDD, §9 (AMD). PL 2009, c. 213, Pt. S, §13 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). PL 2011, c. 542, Pt. A, §141 (AMD). PL 2015, c. 300, Pt. A, §35 (AMD). PL 2021, c. 398, Pt. LL, §1 (AMD). PL 2021, c. 398, Pt. VV, §4 (AMD). PL 2021, c. 635, Pt. EE, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 358: SERVICE PROVIDER TAX › 36 §2559. Application of revenues (WHOLE SECTION TEXT EFFECTIVE 1/01/25)

§2559. Application of revenues
(CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
(WHOLE SECTION TEXT EFFECTIVE 1/01/25)
Before January 1, 2025, revenues derived by the tax imposed by this chapter must be credited to a General Fund suspense account. On or before the last day of each month, the State Controller shall transfer a percentage of the revenues received by the State Tax Assessor during the preceding month pursuant to the tax imposed by section 2552, former subsection 1, paragraphs A to F and L to the Local Government Fund as provided by Title 30‑A, section 5681, subsection 5. The balance remaining in the General Fund suspense account must be transferred to service provider tax General Fund revenue. On or before the 15th day of each month, the State Controller shall transfer all revenues received by the assessor during the preceding month pursuant to the tax imposed by section 2552, former subsection 1, paragraphs G to J and M to the Medical Care Services Other Special Revenue Funds account, the Other Special Revenue Funds Mental Health Services - Community Medicaid program, the Medicaid Services - Adult Developmental Services program and the Office of Behavioral Health - Medicaid Seed program within the Department of Health and Human Services.   [PL 2023, c. 412, Pt. XXX, §13 (AMD); PL 2023, c. 412, Pt. XXX, §15 (AFF).]
Beginning January 1, 2025, on or before the last day of each month, the State Controller shall transfer a percentage of the revenues received by the State Tax Assessor during the preceding month pursuant to the tax imposed by section 2552, subsection 1‑A to the Local Government Fund as provided by Title 30‑A, section 5681, subsection 5. The balance remaining in the General Fund suspense account must be transferred to service provider tax General Fund revenue.   [PL 2023, c. 412, Pt. XXX, §13 (NEW); PL 2023, c. 412, Pt. XXX, §15 (AFF).]
SECTION HISTORY
PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 12, §VV4 (AMD). PL 2005, c. 386, §S7 (AMD). PL 2005, c. 386, §S9 (AFF). PL 2007, c. 539, Pt. DDD, §9 (AMD). PL 2009, c. 213, Pt. S, §13 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). PL 2011, c. 542, Pt. A, §141 (AMD). PL 2015, c. 300, Pt. A, §35 (AMD). PL 2021, c. 398, Pt. LL, §1 (AMD). PL 2021, c. 398, Pt. VV, §4 (AMD). PL 2021, c. 635, Pt. EE, §1 (AMD). PL 2023, c. 412, Pt. XXX, §13 (AMD). PL 2023, c. 412, Pt. XXX, §15 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 358: SERVICE PROVIDER TAX › 36 §2560. Exempt activities

§2560. Exempt activities
A tax exemption provided by section 2557 to a person based upon its charitable, nonprofit or other public purposes applies only if the service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. A tax exemption provided by section 2557 to a person based upon its charitable, nonprofit or other public purposes does not apply where title is held or taken by the person as security for any financing arrangement. An exemption certificate issued by the State Tax Assessor pursuant to section 2557 must identify the exempt activity and must state that the certificate may be used by the holder only when purchasing services intended to be used by the holder primarily in the exempt activity. When an otherwise qualifying person is engaged in both exempt and nonexempt activities, an exemption certificate may be issued to the person only if the person has established to the satisfaction of the assessor that the applicant has adequate accounting controls to limit the use of the certificate to exempt purchases.   [PL 2005, c. 622, §13 (NEW).]
SECTION HISTORY
PL 2005, c. 622, §13 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 359: PARLOR CAR OWNERS (REPEALED) › 36 §2571. Taxation of owners of parlor cars (REPEALED)

§2571. Taxation of owners of parlor cars
(REPEALED)
SECTION HISTORY
PL 1965, c. 135, §5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 359: PARLOR CAR OWNERS (REPEALED) › 36 §2572. Returns to state tax assessor; tax in place of local taxation (REPEALED)

§2572. Returns to state tax assessor; tax in place of local taxation
(REPEALED)
SECTION HISTORY
PL 1965, c. 135, §5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 361: RAILROAD COMPANIES › 36 §2621. Annual returns (REPEALED)

§2621. Annual returns
(REPEALED)
SECTION HISTORY
PL 1973, c. 268, §1 (AMD). PL 1983, c. 571, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 361: RAILROAD COMPANIES › 36 §2623. Excise tax; payment to cities and towns one percent on stock held therein

§2623. Excise tax; payment to cities and towns one percent on stock held therein
Every corporation, person or association operating any railroad in the State under lease or otherwise shall pay to the State Tax Assessor, for the use of the State, an annual excise tax for the privilege of exercising its franchises and the franchises of its leased roads in the State, which, with the tax provided for in section 561, is in place of all taxes upon the property of such railroad.   [PL 1973, c. 268, §2 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §E (AMD). PL 1973, c. 268, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 361: RAILROAD COMPANIES › 36 §2625. Return and payment

§2625. Return and payment
Every railroad company incorporated under the laws of this State or doing business in this State shall file with the State Tax Assessor annually, on or before April 15th, a railroad excise tax return, on a form prescribed by the State Tax Assessor. The tax must be paid in equal installments on the next June 15th, September 15th and December 15th. The Treasurer of State shall deposit all taxes paid under this chapter into the Multimodal Transportation Fund account established under Title 23, section 4210-B.   [PL 2013, c. 424, Pt. A, §25 (AMD).]
1.  Railroad Freight Service Quality Fund.
[PL 2005, c. 248, §3 (NEW); MRSA T. 36 §2625, sub-§1 (RP).]
SECTION HISTORY
PL 1983, c. 571, §8 (RPR). PL 2003, c. 498, §9 (AMD). PL 2003, c. 498, §12 (AFF). PL 2005, c. 248, §3 (AMD). PL 2005, c. 457, §GGG7 (AMD). PL 2011, c. 649, Pt. E, §5 (AMD). PL 2013, c. 424, Pt. A, §25 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 361: RAILROAD COMPANIES › 36 §2626. Payment schedule (REPEALED)

§2626. Payment schedule
(REPEALED)
SECTION HISTORY
PL 1981, c. 364, §31 (RPR). PL 1983, c. 571, §9 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 361: RAILROAD COMPANIES › 36 §2628. Further returns; access to books by Public Utilities Commission (REPEALED)

§2628. Further returns; access to books by Public Utilities Commission
(REPEALED)
SECTION HISTORY
PL 1977, c. 679, §13 (AMD). PL 1979, c. 378, §20 (AMD). PL 1983, c. 571, §10 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES (REPEALED) › 36 §2683. Companies taxable (REPEALED)

§2683. Companies taxable
(REPEALED)
SECTION HISTORY
PL 1971, c. 478, §3 (AMD). PL 1973, c. 717, §2 (AMD). PL 1985, c. 651, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES (REPEALED) › 36 §2684. Computation; telephone companies (REPEALED)

§2684. Computation; telephone companies
(REPEALED)
SECTION HISTORY
PL 1985, c. 651, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES (REPEALED) › 36 §2686. Returns of operators (REPEALED)

§2686. Returns of operators
(REPEALED)
SECTION HISTORY
PL 1973, c. 717, §3 (RPR). PL 1977, c. 679, §14 (AMD). PL 1979, c. 541, §B47 (AMD). PL 1981, c. 364, §32 (AMD). PL 1985, c. 651, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES (REPEALED) › 36 §2687. Penalty (REPEALED)

§2687. Penalty
(REPEALED)
SECTION HISTORY
PL 1973, c. 717, §4 (RPR). PL 1977, c. 679, §15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES (REPEALED) › 36 §2687-A. Failure to make return; assessment (REPEALED)

§2687-A. Failure to make return; assessment
(REPEALED)
SECTION HISTORY
PL 1973, c. 788, §190 (NEW). PL 1975, c. 623, §59 (AMD). PL 1979, c. 378, §21 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES (REPEALED) › 36 §2688. Books open to assessors (REPEALED)

§2688. Books open to assessors
(REPEALED)
SECTION HISTORY
PL 1977, c. 696, §279 (AMD). PL 1985, c. 651, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES (REPEALED) › 36 §2689. Limited property tax (REPEALED)

§2689. Limited property tax
(REPEALED)
SECTION HISTORY
PL 1965, c. 362, §8 (AMD). PL 1977, c. 595 (RPR). PL 1985, c. 651, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 364: TELECOMMUNICATIONS SERVICE (REPEALED) › 36 §2691. Persons taxable (REPEALED)

§2691. Persons taxable
(REPEALED)
SECTION HISTORY
PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 364: TELECOMMUNICATIONS SERVICE (REPEALED) › 36 §2692. Amount of tax (REPEALED)

§2692. Amount of tax
(REPEALED)
SECTION HISTORY
PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 364: TELECOMMUNICATIONS SERVICE (REPEALED) › 36 §2692-A. Limitation on tax rate (REPEALED)

§2692-A. Limitation on tax rate
(REPEALED)
SECTION HISTORY
PL 1987, c. 507, §3 (NEW). PL 1987, c. 507, §§5,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 364: TELECOMMUNICATIONS SERVICE (REPEALED) › 36 §2693. Returns (REPEALED)

§2693. Returns
(REPEALED)
SECTION HISTORY
PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 364: TELECOMMUNICATIONS SERVICE (REPEALED) › 36 §2694. Definitions (REPEALED)

§2694. Definitions
(REPEALED)
SECTION HISTORY
PL 1985, c. 651, §2 (NEW). PL 1987, c. 402, §A182 (AMD). PL 1987, c. 507, §§5,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 364: TELECOMMUNICATIONS SERVICE (REPEALED) › 36 §2695. Books open to assessors (REPEALED)

§2695. Books open to assessors
(REPEALED)
SECTION HISTORY
PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§5,6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 364: TELECOMMUNICATIONS SERVICE (REPEALED) › 36 §2696. Limited property tax (REPEALED)

§2696. Limited property tax
(REPEALED)
SECTION HISTORY
PL 1985, c. 651, §2 (NEW). PL 1987, c. 507, §§4-6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 365: FOREST LANDS (REPEALED) › 36 §2701. Excise tax (REPEALED)

§2701. Excise tax
(REPEALED)
SECTION HISTORY
PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 365: FOREST LANDS (REPEALED) › 36 §2701-A. Municipal assessors certification to State Tax Assessor (REPEALED)

§2701-A. Municipal assessors certification to State Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1975, c. 162, §1 (NEW). PL 1979, c. 541, §A224 (RP).