reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING › 36 §5257. Methods of accounting

§5257. Methods of accounting
1.  Same as federal.
For purposes of the tax imposed by this Part, a taxpayer's method of accounting shall be the same as his method of accounting for federal income tax purposes. If no method of accounting has been regularly used by the taxpayer, taxable income for purposes of this Part shall be computed under such method that in the opinion of the assessor fairly reflects income.
[P&SL 1969, c. 154, §F1 (NEW).]
2.  Change of accounting methods.
If a taxpayer's method of accounting is changed for federal income tax purposes, his method of accounting for purposes of this Part shall similarly be changed.
[P&SL 1969, c. 154, §F1 (NEW).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING › 36 §5258. Adjustments

§5258. Adjustments
In computing a taxpayer's taxable income for any taxable year under a method of accounting different from the method under which the taxpayer's taxable income for the previous year was computed, there shall be taken into account those adjustments which are determined, under regulations prescribed by the assessor, to be necessary solely by reason of the change in order to prevent amounts from being duplicated or omitted.   [P&SL 1969, c. 154, §F1 (NEW).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING › 36 §5259. Limitation on additional tax

§5259. Limitation on additional tax
1.  Change other than to installment method.
If a taxpayer's method of accounting is changed, other than from an accrual to an installment method, any additional tax which results from adjustments determined to be necessary solely by reason of the change shall not be greater than if such adjustments were ratably allocated and included for the taxable year of the change and the preceding taxable years, not in excess of 2, during which the taxpayer used the method of accounting from which the change is made.
[PL 1979, c. 541, Pt. A, §245 (AMD).]
2.  Change from accrual to installment method.
If a taxpayer's method of accounting is changed from an accrual to an installment method, any additional tax for the year of such change of method and for any subsequent year which is attributable to the receipt of installment payments properly accrued in a prior year, shall be reduced by the portion of tax for any prior taxable year attributable to the accrual of such installment payments, under regulations prescribed by the assessor.
[P&SL 1969, c. 154, §F1 (NEW).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A245 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5260. Examination of return (REPEALED)

§5260. Examination of return
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §36 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5261. Assessment final if no protest (REPEALED)

§5261. Assessment final if no protest
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5262. Protest by taxpayer (REPEALED)

§5262. Protest by taxpayer
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5263. Notice of determination after protest (REPEALED)

§5263. Notice of determination after protest
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5264. Action of assessor final (REPEALED)

§5264. Action of assessor final
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5265. Burden of proof in proceedings before the assessor

§5265. Burden of proof in proceedings before the assessor
In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor:   [P&SL 1969, c. 154, §F1 (NEW).]
1.  Fraud.
Whether the taxpayer has been guilty of fraud with attempt to evade tax.
[P&SL 1969, c. 154, §F1 (NEW).]
2.  Liability as transferee.
Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.
[P&SL 1969, c. 154, §F1 (NEW).]
3.  Liability for deficiency increase.
[PL 2001, c. 583, §21 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §723 (AMD). PL 2001, c. 583, §21 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5266. Evidence of related federal determination (REPEALED)

§5266. Evidence of related federal determination
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §724 (AMD). PL 1995, c. 639, §28 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5267. Mathematical error (REPEALED)

§5267. Mathematical error
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §37 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5268. Waiver of restriction

§5268. Waiver of restriction
The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor.   [P&SL 1969, c. 154, §F (NEW).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5269. Assessment of tax (REPEALED)

§5269. Assessment of tax
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §725 (AMD). PL 1979, c. 378, §38 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5270. Limitations on assessment

§5270. Limitations on assessment
1.  General.
[PL 1979, c. 378, §39 (RP).]
2.  Omission of more than 25% of income.
If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25% of the amount of gross income stated in the return, an assessment may be made within 6 years after the return was filed. For purposes of this subsection, there shall not be taken into account any amount which is omitted in the return if such amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the assessor of the nature and amount of such item.
[PL 1979, c. 378, §40 (AMD).]
3.  No return filed or fraudulent return.
[PL 1979, c. 378, §41 (RP).]
4.  Failure to report federal change.
[PL 1979, c. 378, §41 (RP).]
5.  Report of federal change or correction.
[PL 1979, c. 378, §41 (RP).]
6.  Extension by agreement.
[PL 1979, c. 378, §41 (RP).]
7.  Time return deemed filed.
[PL 1979, c. 378, §41 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §§39-41 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5271. Recovery of erroneous refund (REPEALED)

§5271. Recovery of erroneous refund
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §42 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5272. Interest on underpayments (REPEALED)

§5272. Interest on underpayments
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §11 (AMD). PL 1977, c. 679, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5273. Failure to file tax returns (REPEALED)

§5273. Failure to file tax returns
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §7 (AMD). PL 1977, c. 679, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5274. Failure to pay tax (REPEALED)

§5274. Failure to pay tax
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §12 (AMD). PL 1973, c. 12, §§8,9 (AMD). PL 1975, c. 454, §6 (AMD). PL 1977, c. 679, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5274-A. Penalty

§5274-A. Penalty
Any person required to collect, truthfully account for and pay over the tax imposed by this Part, who willfully fails to collect the tax, willfully fails to truthfully account for, willfully fails to pay over the tax or willfully attempts in any manner to evade or defeat the tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, not collected or not accounted for and paid over. For purposes of this section, "person" means an individual, corporation or partnership or an officer or employee of any corporation, including a dissolved corporation, or a member or employee of any partnership who, as such officer, employee or member, was, at the time of the violation, under a duty to perform the act with respect to which the violation occurred.   [PL 1985, c. 691, §40 (AMD).]
SECTION HISTORY
PL 1979, c. 378, §43 (NEW). PL 1985, c. 691, §40 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5275. False information with respect to withholding allowance (REPEALED)

§5275. False information with respect to withholding allowance
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §44 (AMD). PL 2017, c. 170, Pt. D, §9 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5276. Authority to make credits or refunds

§5276. Authority to make credits or refunds
1.  General rule.
The State Tax Assessor, within the applicable period of limitations, may credit an overpayment of income tax, including an overpayment reported on a joint return, and interest on the overpayment against any liability arising from a redetermination pursuant to section 6211 or any liability in respect of any tax imposed under this Title owed by the taxpayer, or by the taxpayer's spouse in the case of a joint return. The balance, after any setoff pursuant to section 185‑A or pursuant to an agreement entered into under section 112, subsection 13, must be refunded by the Treasurer of State. For purposes of this subsection, "any tax imposed under this Title" includes monetary restitution ordered to be paid to the bureau as part of a sentence imposed for a violation of this Title or Title 17‑A.
[PL 2019, c. 659, Pt. D, §8 (AMD).]
2.  Excessive withholding.
If the amount allowable as a credit for tax withheld from the taxpayer exceeds the tax to which the credit relates, the excess must be considered an overpayment.
[PL 2007, c. 438, §110 (AMD).]
3.  Overpayment by withholder.
If there has been an overpayment of tax required to be deducted and withheld under chapter 827, refund must be made to the withholder only to the extent that the amount of the overpayment was not deducted and withheld by the withholder.
[PL 2007, c. 438, §110 (AMD).]
4.  Credits against estimated tax.
The assessor may provide for the crediting against the estimated income tax for any taxable year of an overpayment of the income tax for a preceding taxable year.
[PL 2007, c. 438, §110 (AMD).]
5.  Assessment and collection after limitation period.
If any amount of income tax is assessed and collected after the expiration of the applicable period of limitations, that amount must be considered an overpayment.
[PL 2007, c. 438, §110 (AMD).]
6.  Overpayment by pass-through entity.
[PL 2007, c. 438, §110 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 504, §3 (AMD). PL 1991, c. 546, §36 (AMD). PL 2005, c. 332, §§25,26 (AMD). PL 2007, c. 438, §110 (AMD). PL 2009, c. 361, §30 (AMD). PL 2019, c. 659, Pt. D, §8 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5276-A. Setoff of debts against refunds (REPEALED)

§5276-A. Setoff of debts against refunds
(REPEALED)
SECTION HISTORY
PL 1981, c. 504, §4 (NEW). PL 1985, c. 501, §B21 (AMD). PL 1985, c. 652, §53 (AMD). PL 1985, c. 779, §83 (AMD). PL 1987, c. 402, §A192 (AMD). PL 1989, c. 508, §23 (AMD). PL 1991, c. 564 (AMD). PL 1993, c. 395, §23 (AMD). PL 1995, c. 639, §29 (AMD). PL 1995, c. 694, §D62 (AMD). PL 1995, c. 694, §E2 (AFF). PL 1997, c. 393, §A43 (AMD). PL 1997, c. 393, §A44 (AFF). PL 2003, c. 20, §OO2 (AMD). PL 2003, c. 20, §OO4 (AFF). PL 2003, c. 689, §B6 (REV). PL 2005, c. 389, §9 (AMD). PL 2011, c. 1, Pt. BB, §2 (AMD). PL 2011, c. 1, Pt. BB, §3 (AFF). PL 2011, c. 547, §3 (AMD). PL 2017, c. 211, Pt. D, §13 (AMD). PL 2019, c. 113, Pt. C, §112 (AMD). PL 2019, c. 659, Pt. D, §9 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5277. Abatements (REPEALED)

§5277. Abatements
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 2001, c. 583, §22 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5279. Interest on overpayment

§5279. 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 Part from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later.
[PL 2011, c. 1, Pt. EE, §3 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
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 2011, c. 1, Pt. EE, §3 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
B. A tax that is paid by the taxpayer before the last day prescribed for its payment, withheld from the taxpayer during a taxable year or paid by the taxpayer as estimated income tax for a taxable year is deemed to have been paid on the last day prescribed for its payment.   [PL 2011, c. 1, Pt. EE, §3 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
[PL 2011, c. 1, Pt. EE, §3 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
3.  Return and payment of withholding tax.
[PL 2011, c. 1, Pt. EE, §3 (RP); PL 2011, c. 1, Pt. EE, §4 (AFF).]
4.  Exceptions.
Notwithstanding subsection 1, interest may not be paid by the assessor on an overpayment of the tax imposed by this Part 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. In addition, interest may not be paid with respect to a period during which a refund is delayed pending resolution of a proposed setoff under section 185‑A.
[PL 2019, c. 659, Pt. D, §10 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A246 (AMD). PL 1979, c. 615, §8 (AMD). PL 1981, c. 180, §4 (AMD). PL 1981, c. 504, §5 (AMD). PL 1991, c. 546, §37 (AMD). PL 2011, c. 1, Pt. EE, §3 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF). PL 2019, c. 659, Pt. D, §10 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5280. Refund claim

§5280. Refund claim
Every claim for refund must be filed with the assessor in writing and state the specific grounds upon which it is founded. If the assessor denies the refund claim in whole or in part, or the refund claim is deemed denied under section 5282, the taxpayer may request reconsideration of the denial or deemed denial of the refund claim pursuant to section 151.   [PL 2013, c. 331, Pt. C, §38 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §726 (AMD). PL 1993, c. 395, §24 (AMD). PL 1993, c. 395, §32 (AFF). PL 2013, c. 331, Pt. C, §38 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5281. Notice of denial (REPEALED)

§5281. Notice of denial
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §727 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5282. Refund claim deemed denied

§5282. Refund claim deemed denied
If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor's decision on the refund claim, to deem the claim denied. The taxpayer deems the refund claim denied by requesting reconsideration of the deemed denial pursuant to section 151.   [PL 2013, c. 331, Pt. C, §39 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1993, c. 395, §25 (RPR). PL 1993, c. 395, §32 (AFF). PL 2013, c. 331, Pt. C, §39 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5283. Designation by resident individuals (REPEALED)

§5283. Designation by resident individuals
(REPEALED)
SECTION HISTORY
PL 1973, c. 246 (NEW). PL 1985, c. 427 (RPR). PL 1989, c. 502, §A137 (AMD). PL 2011, c. 685, §2 (AMD). MRSA T. 36 §5283 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5283-A. Voluntary contribution through checkoffs

§5283-A. Voluntary contribution through checkoffs
1.  Minimum threshold for total contributions.
The State Tax Assessor may not include on an individual income tax return form a designation for a taxpayer to make a contribution through a checkoff under section 5284, 5284‑A, 5285, 5288‑A, 5289, 5291, 5292 or 5293 unless on returns filed in the prior calendar year the total contributions to the organization or fund to which the contributions are credited under the applicable section are at least:
A. For calendar year 2012, $10,000;   [PL 2017, c. 475, Pt. A, §62 (RPR).]
B. For calendar year 2013, $13,000;   [PL 2017, c. 475, Pt. A, §62 (RPR).]
C. For calendar year 2014, $16,000;   [PL 2017, c. 475, Pt. A, §62 (RPR).]
D. For calendar year 2015, $19,000;   [PL 2017, c. 475, Pt. A, §62 (RPR).]
E. For calendar year 2016, $22,000; and   [PL 2017, c. 475, Pt. A, §62 (RPR).]
F. For calendar years beginning on or after January 1, 2017, $25,000.   [PL 2017, c. 475, Pt. A, §62 (RPR).]
This subsection does not apply to a contribution checkoff that has been on the individual income tax form for less than one year.
[PL 2021, c. 437, §2 (AMD).]
2.  Cost of administration.
The State Tax Assessor shall determine annually the total amount contributed to each fund or organization by taxpayers making contributions through a checkoff on the individual income tax return form. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the checkoff for the organization or fund and report the remainder to the Treasurer of State, who shall forward that amount to the designated organization or fund.
[PL 2011, c. 685, §3 (NEW).]
SECTION HISTORY
PL 2011, c. 685, §3 (NEW). PL 2017, c. 284, Pt. AAAA, §2 (AMD). PL 2017, c. 284, Pt. DDDD, §2 (AMD). PL 2017, c. 475, Pt. A, §62 (AMD). PL 2019, c. 433, §2 (AMD). PL 2021, c. 437, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5284. Nongame wildlife voluntary checkoff

§5284. Nongame wildlife voluntary checkoff
1.  Maine Endangered and Nongame Wildlife Fund.
Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Maine Endangered and Nongame Wildlife Fund established in Title 12, section 10253. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Endangered and Nongame Wildlife Fund by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contribution to Maine Endangered and Nongame Wildlife Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ."
[PL 2003, c. 414, Pt. B, §68 (AMD); PL 2003, c. 614, §9 (AFF).]
2.  Contributions credited to Maine Endangered and Nongame Wildlife Fund.
The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the nongame checkoff and report the remainder to the Treasurer of State, who shall credit that amount to the Maine Endangered and Nongame Wildlife Fund, which is established in Title 12, section 10253.
[PL 2011, c. 685, §4 (AMD).]
SECTION HISTORY
PL 1983, c. 526, §3 (NEW). PL 1993, c. 253, §1 (AMD). PL 1995, c. 639, §30 (AMD). PL 2003, c. 414, §B68 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2011, c. 685, §4 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5284-A. Companion animal sterilization voluntary checkoff

§5284-A. Companion animal sterilization voluntary checkoff
1.  Companion Animal Sterilization Fund.
Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Companion Animal Sterilization Fund established in Title 7, section 3910‑B. A taxpayer who is not entitled to a refund under this Part may contribute to the Companion Animal Sterilization Fund by including with the taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contribution to Companion Animal Sterilization Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."
[PL 2003, c. 682, §5 (NEW).]
2.  Contributions credited to Companion Animal Sterilization Fund.
The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the Companion Animal Sterilization Fund checkoff and report the remainder to the Treasurer of State, who shall credit the amount to the Companion Animal Sterilization Fund, which is established in Title 7, section 3910‑B.
[PL 2011, c. 685, §5 (AMD).]
3.  Effective date.
This section applies to tax years beginning on and after January 1, 2004.
[PL 2003, c. 682, §5 (NEW).]
SECTION HISTORY
PL 2003, c. 682, §5 (NEW). PL 2011, c. 685, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5285. Maine Children's Trust Incorporated; checkoff

§5285. Maine Children's Trust Incorporated; checkoff
1.  Maine Children's Trust Incorporated.
Taxpayers who, when filing their returns, are entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Children's Trust Incorporated established in Title 22, chapter 1058. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Children's Trust Incorporated by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contributions to Maine Children's Trust Incorporated: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ."
[PL 1995, c. 639, §31 (AMD).]
2.  Contributions credited to the Maine Children's Trust Incorporated.
The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Children's Trust Incorporated checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Children's Trust Incorporated, which is established in Title 22, chapter 1058.
[PL 2011, c. 685, §6 (AMD).]
3.  Limitation on contributions.
[PL 1993, c. 600, Pt. A, §280 (RP).]
SECTION HISTORY
PL 1985, c. 441, §4 (NEW). PL 1987, c. 402, §A193 (AMD). PL 1993, c. 253, §2 (AMD). PL 1993, c. 600, §A280 (AMD). PL 1995, c. 639, §31 (AMD). PL 2011, c. 685, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5285-A. Bone Marrow Screening Fund checkoff (REPEALED)

§5285-A. Bone Marrow Screening Fund checkoff
(REPEALED)
SECTION HISTORY
PL 1999, c. 731, §SS2 (NEW). PL 2007, c. 240, Pt. TT, §2 (AMD). PL 2007, c. 240, Pt. TT, §3 (AFF). PL 2011, c. 685, §7 (AMD). PL 2017, c. 284, Pt. AAAA, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff

§5286. Contribution to Maine Clean Election Fund; voluntary checkoff
1.  Designation.
Resident taxpayers may designate that $3 of their taxes be deposited in the Maine Clean Election Fund in accordance with Title 21‑A, section 1124.
[IB 1995, c. 1, §18 (NEW).]
2.  Forms.
The State Tax Assessor shall provide on the first page of the income tax form a space for the filing individual to indicate whether that filer wishes to pay $3, or $6 if filing a joint return, from the General Fund of the State to finance the Maine Clean Election Fund.
[IB 1995, c. 1, §18 (NEW).]
3.  Transfer of Funds.
The State Tax Assessor shall transfer funds from the General Fund in accordance with Title 21‑A, section 1124.
[IB 1995, c. 1, §18 (NEW).]
SECTION HISTORY
IB 1995, c. 1, §18 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5287. Liability of certain spouses

§5287. Liability of certain spouses
The assessor may relieve the liability under this Part of a spouse who meets the qualifications for relief under the following provisions whether or not a claim for federal relief was made. The assessor may grant relief for:   [PL 1999, c. 526, §1 (NEW); PL 1999, c. 526, §3 (AFF).]
1.  Innocent spouses.
A spouse who meets the qualifications for relief under Section 6015 of the Code; or
[RR 1999, c. 1, §51 (COR).]
2.  Injured spouses.
A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures.
[PL 1999, c. 526, §1 (NEW); PL 1999, c. 526, §3 (AFF).]
SECTION HISTORY
PL 1999, c. 526, §1 (NEW). PL 1999, c. 526, §3 (AFF). RR 1999, c. 1, §51 (COR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5288. Maine Military Family Relief Fund voluntary checkoff (REPEALED)

§5288. Maine Military Family Relief Fund voluntary checkoff
(REPEALED)
SECTION HISTORY
PL 2003, c. 703, §1 (NEW). MRSA T. 36 §5288, sub-4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5288-A. Maine Military Family Relief Fund voluntary checkoff

§5288-A. Maine Military Family Relief Fund voluntary checkoff
1.  Maine Military Family Relief Fund.
When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Military Family Relief Fund established in Title 37‑B, section 158. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Military Family Relief Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "The Maine Military Family Relief Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."
[PL 2011, c. 685, §8 (AMD).]
2.  Contributions credited to Maine Military Family Relief Fund.
The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Military Family Relief Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Military Family Relief Fund.
[PL 2007, c. 674, §1 (NEW); PL 2007, c. 674, §2 (AFF).]
SECTION HISTORY
PL 2007, c. 674, §1 (NEW). PL 2007, c. 674, §2 (AFF). PL 2011, c. 685, §8 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff

§5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
1.  Maine Veterans' Memorial Cemetery Maintenance Fund.
When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Veterans' Memorial Cemetery Maintenance Fund established in Title 37‑B, section 504, subsection 6. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Veterans' Memorial Cemetery Maintenance Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Veterans' Memorial Cemetery Maintenance Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."
[PL 2011, c. 685, §9 (AMD).]
2.  Contributions credited to Maine Veterans' Memorial Cemetery Maintenance Fund.
The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Veterans' Memorial Cemetery Maintenance Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Veterans' Memorial Cemetery Maintenance Fund.
[PL 2011, c. 685, §9 (AMD).]
SECTION HISTORY
PL 2005, c. 519, §RRR1 (NEW). PL 2005, c. 519, §RRR3 (AFF). PL 2011, c. 685, §9 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED)

§5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff
(REPEALED)
SECTION HISTORY
PL 2005, c. 672, §3 (NEW). PL 2005, c. 672, §§6,8 (AFF). PL 2011, c. 685, §10 (AMD). PL 2017, c. 284, Pt. DDDD, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5291. Maine Public Library Fund; voluntary checkoff

§5291. Maine Public Library Fund; voluntary checkoff
1.  Maine Public Library Fund.
When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Public Library Fund established in Title 27, section 8. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Public Library Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Public Library Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $.... ."
[PL 2011, c. 685, §11 (NEW).]
2.  Contributions credited to Maine Public Library Fund.
The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Public Library Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Public Library Fund.
[PL 2011, c. 685, §11 (NEW).]
SECTION HISTORY
PL 2011, c. 685, §11 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5292. Maine Children's Cancer Research Fund; voluntary checkoff

§5292. Maine Children's Cancer Research Fund; voluntary checkoff
1.  Maine Children's Cancer Research Fund.
When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Children's Cancer Research Fund established in Title 22, section 1409. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Children's Cancer Research Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Maine Children's Cancer Research Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."
[PL 2019, c. 433, §3 (NEW).]
2.  Contributions credited to Maine Children's Cancer Research Fund.
The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Children's Cancer Research Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Children's Cancer Research Fund.
[PL 2019, c. 433, §3 (NEW).]
SECTION HISTORY
PL 2019, c. 433, §3 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5293. Emergency food assistance program; voluntary checkoff

§5293. Emergency food assistance program; voluntary checkoff
1.  Emergency food assistance program.
When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Emergency Food Assistance Program Fund established in Title 12, section 5018. A taxpayer who is not entitled to a refund under this Part may contribute to the Emergency Food Assistance Program Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $5. Each individual income tax return form must contain a designation in substantially the following form: "Emergency Food Assistance Program Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $...."
[PL 2021, c. 437, §3 (NEW).]
2.  Contributions credited to Emergency Food Assistance Program Fund.
The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Emergency Food Assistance Program Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Emergency Food Assistance Program Fund.
[PL 2021, c. 437, §3 (NEW).]
SECTION HISTORY
PL 2021, c. 437, §3 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 831: PROCEDURE AND ADMINISTRATION › 36 §5294. Easy enrollment health insurance program; voluntary checkoff

§5294. Easy enrollment health insurance program; voluntary checkoff
1.  Health insurance check-off box.
For tax years beginning on or after January 1, 2023, the assessor shall provide on the income tax form a space for an easy enrollment health insurance check-off box that includes the following:
A. A check box indicating that the taxpayer filing the tax return does not have health care coverage;   [PL 2021, c. 715, §4 (NEW).]
B. A check box indicating that the spouse of the taxpayer filing the tax return does not have health care coverage;   [PL 2021, c. 715, §4 (NEW).]
C. A check box indicating whether any dependents of the taxpayer do not have health care coverage;   [PL 2021, c. 715, §4 (NEW).]
D. A check box authorizing the bureau to share information from the income tax return with the marketplace established in Title 22, chapter 1479; and   [PL 2021, c. 715, §4 (NEW).]
E. An e-mail address, telephone number or other preferred method of communication, if available, for additional contact by the marketplace under Title 22, chapter 1479.   [PL 2021, c. 715, §4 (NEW).]
[PL 2021, c. 715, §4 (NEW).]
2.  Information sharing.
The assessor shall forward to the marketplace established in Title 22, chapter 1479 the information of a taxpayer who marked any check box in subsection 1, paragraph A, B or C and marked the check box in subsection 1, paragraph D. The information transferred to the marketplace, and the frequency of that transfer, is established by rule according to Title 22, section 5412, subsection 1.
[RR 2021, c. 2, Pt. A, §128 (COR).]
3.  Rulemaking.
The assessor shall adopt rules to implement this section. Rules adopted pursuant to this subsection are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.
[PL 2021, c. 715, §4 (NEW).]
SECTION HISTORY
PL 2021, c. 715, §4 (NEW). RR 2021, c. 2, Pt. A, §128 (COR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 833: JUDICIAL REVIEW › 36 §5300. Appeal (REPEALED)

§5300. Appeal
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §728 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 833: JUDICIAL REVIEW › 36 §5301. Judicial review exclusive remedy in deficiency proceedings

§5301. Judicial review exclusive remedy in deficiency proceedings
The review of a determination of the assessor provided by section 151 shall be the exclusive remedy available to any taxpayer for the judicial review of the action of the assessor in respect to the assessment of a proposed deficiency. No injunction or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any office of this State to prevent or enjoin the assessment or collection of any tax imposed under this Part.   [PL 1977, c. 694, §729 (AMD).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §729 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 833: JUDICIAL REVIEW › 36 §5302. Assessment pending review; review bond (REPEALED)

§5302. Assessment pending review; review bond
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §730 (AMD). PL 1979, c. 127, §202 (RPR). PL 1979, c. 378, §45 (RP). PL 1979, c. 663, §224 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 833: JUDICIAL REVIEW › 36 §5303. Proceedings after review (REPEALED)

§5303. Proceedings after review
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §731 (AMD). PL 1979, c. 378, §46 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 833: JUDICIAL REVIEW › 36 §5304. No suit prior to filing claim (REPEALED)

§5304. No suit prior to filing claim
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1993, c. 395, §26 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 833: JUDICIAL REVIEW › 36 §5305. Limitation of suit for refund (REPEALED)

§5305. Limitation of suit for refund
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §732 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 833: JUDICIAL REVIEW › 36 §5306. Judgment for taxpayer

§5306. Judgment for taxpayer
In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest penalties or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the assessor shall first be credited against any taxes, interest, penalties or other amounts due from the taxpayer under the tax laws of this State and the remainder refunded by the Treasurer of State.   [P&SL 1969, c. 154, §F (NEW).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5310. Timely mailing (REPEALED)

§5310. Timely mailing
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §73 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5311. Collection procedures

§5311. Collection procedures
1.  General.
The tax imposed by this Part shall be collected by the assessor and he may establish the mode or time for the collection of any amount due under this Part if not otherwise specified. The assessor shall, on request, give a receipt for any amount collected under this Part. The assessor may authorize incorporated banks or trust companies which are depositaries or fiscal agents of this State to receive and give a receipt for any tax imposed under this Part, in such manner, at such times, and under such conditions as he may prescribe; and the assessor shall prescribe the manner, times and conditions under which the receipt of tax by such banks and trust companies is to be treated as payment of tax to the assessor.
[P&SL 1969, c. 154, §F (NEW).]
2.  Notice and demand.
[PL 1985, c. 691, §41 (RP).]
3.  Cross-reference.
[PL 2003, c. 588, §22 (RP).]
4.  Naming of agent.
[PL 2003, c. 588, §23 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 37, §1 (AMD). PL 1977, c. 165, §§6,7 (AMD). PL 1979, c. 378, §47 (AMD). PL 1985, c. 691, §41 (AMD). PL 2003, c. 588, §§22,23 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5312. Warrant; request for and issuance (REPEALED)

§5312. Warrant; request for and issuance
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 37, §2 (RPR). PL 1977, c. 165, §§8,9 (AMD). PL 1977, c. 694, §733 (AMD). PL 1985, c. 691, §42 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5312-A. Form and effect (REPEALED)

§5312-A. Form and effect
(REPEALED)
SECTION HISTORY
PL 1971, c. 37, §3 (NEW). PL 1973, c. 21, §2 (AMD). PL 1975, c. 765, §29 (AMD). PL 1977, c. 165, §10 (RPR). PL 1977, c. 694, §734 (AMD). PL 1985, c. 691, §43 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5312-B. Arrest and commitment (REPEALED)

§5312-B. Arrest and commitment
(REPEALED)
SECTION HISTORY
PL 1971, c. 37, §3 (NEW). PL 1971, c. 622, §131 (AMD). PL 1975, c. 765, §30 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5313. Lien of tax (REPEALED)

§5313. Lien of tax
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 474, §2 (AMD). PL 1977, c. 477, §22 (AMD). PL 1979, c. 541, §B51 (AMD). PL 1985, c. 691, §44 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5314. Release of lien (REPEALED)

§5314. Release of lien
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 691, §45 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5315. Enforcement of lien (REPEALED)

§5315. Enforcement of lien
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1985, c. 691, §45 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5316. Taxpayer not a resident (REPEALED)

§5316. Taxpayer not a resident
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 622, §132 (AMD). PL 2003, c. 390, §51 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5317. Priority (REPEALED)

§5317. Priority
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §B52 (AMD). PL 1981, c. 364, §74 (RPR). PL 1995, c. 281, §34 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5318. Income tax claims of other states (REPEALED)

§5318. Income tax claims of other states
(REPEALED)
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §75 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 8: INCOME TAXES › Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS › 36 §5319. Order to compel compliance

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