reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §142. Cancellation and abatement

§142. Cancellation and abatement
The State Tax Assessor may, within 3 years from the date of assessment or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, cancel any tax that has been levied illegally. In addition, if justice requires, the assessor may, with the approval of the Governor or the Governor's designee, abate, within 3 years from the date of assessment or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, all or any part of any tax assessed by the assessor. The decision of the assessor pursuant to this section not to abate all or any part of any tax assessed under this Title is not subject to review under section 151.   [PL 1999, c. 708, §6 (RPR).]
SECTION HISTORY
PL 1985, c. 691, §2 (NEW). PL 1997, c. 504, §2 (AMD). PL 1999, c. 414, §6 (AMD). PL 1999, c. 521, §A1 (AMD). PL 1999, c. 708, §6 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §143. Compromise of tax liability

§143. Compromise of tax liability
The State Tax Assessor may compromise a tax liability arising under this Title upon the grounds of doubt as to liability or doubt as to collectibility, or both. Upon acceptance by the assessor of an offer in compromise, the liability of the taxpayer in question is conclusively settled and neither the taxpayer nor the assessor may reopen the case except by reason of falsification or concealment of assets by the taxpayer, fraud or mutual mistake of a material fact. The decision of the assessor to reject an offer in compromise is not subject to review under section 151. The assessor's authority to compromise a tax liability pursuant to this section is separate from and in addition to the assessor's authority to cancel or abate a tax liability pursuant to section 142.   [PL 2011, c. 439, §1 (AMD); PL 2011, c. 439, §12 (AFF).]
The submission of an offer in compromise does not automatically operate to stay the collection of a tax liability, but the assessor may stay collection action if the interests of the State are not jeopardized by that action.   [PL 1993, c. 486, §1 (NEW).]
The assessor may adopt rules regarding the procedures to be followed for the submission and consideration of offers in compromise.   [PL 1993, c. 486, §1 (NEW).]
SECTION HISTORY
PL 1993, c. 486, §1 (NEW). PL 1999, c. 708, §7 (AMD). PL 2011, c. 439, §1 (AMD). PL 2011, c. 439, §12 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §144. Application for refund

§144. Application for refund
1.  Generally.
A taxpayer may request a credit or refund of any tax that is imposed by this Title or administered by the State Tax Assessor within 3 years from the date the return was filed or 3 years from the date the tax was paid, whichever period expires later. Every claim for refund must be submitted to the assessor in writing and must state the specific grounds upon which the claim is founded and the tax period for which the refund is claimed. A claim for refund is deemed to be a request for reconsideration of an assessment under section 151.
[PL 2013, c. 331, Pt. C, §3 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
2.  Exceptions.
A. Subsection 1 does not apply in the case of sales and use taxes imposed by Part 3, estate taxes imposed by chapter 575 or 577, income taxes imposed by Part 8 and any other tax imposed by this Title for which a specific statutory refund provision exists.   [PL 2021, c. 1, Pt. M, §11 (AMD).]
B. For any claim by an individual for credit or a refund of any tax imposed under this Title, the assessor may toll the applicable statute of limitations for a period of up to 3 years on the grounds of mental incapacity of the claimant. The period may be tolled only if the mental incapacity existed at a time when the claim could have been timely filed. The limitations period resumes running when the mental incapacity no longer exists. For the purposes of this paragraph, the term "mental incapacity" means the overall inability to function in society that prevents an individual from protecting the individual's legal rights.   [PL 1997, c. 668, §10 (NEW).]
[PL 2021, c. 1, Pt. M, §11 (AMD).]
SECTION HISTORY
PL 1995, c. 281, §5 (NEW). PL 1997, c. 668, §10 (AMD). PL 1999, c. 708, §8 (AMD). PL 2001, c. 396, §5 (AMD). PL 2011, c. 1, Pt. DD, §1 (AMD). PL 2011, c. 1, Pt. DD, §4 (AFF). PL 2011, c. 211, §18 (AMD). PL 2011, c. 380, Pt. M, §2 (AMD). PL 2013, c. 331, Pt. C, §3 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2021, c. 1, Pt. M, §11 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §145. Declaration of jeopardy

§145. Declaration of jeopardy
If the State Tax Assessor determines that the collection of any tax will be jeopardized by delay, the assessor, upon giving notice of this determination to the person liable for the tax by personal service or certified mail, may demand an immediate return with respect to any period or immediate payment of any tax declared to be in jeopardy, or both, and may terminate the current reporting period and demand an immediate return and payment with respect to that period. Notwithstanding any other provision of law, taxes declared to be in jeopardy are payable immediately, and the assessor may proceed immediately to collect those taxes by any collection method authorized by this Title. The person liable for the tax may stay collection by requesting reconsideration of the declaration of jeopardy in accordance with section 151 and depositing with the assessor within 30 days from receipt of notice of the determination of jeopardy a bond or other security in the amount of the liability with respect to which the stay of collection is sought. A determination of jeopardy by the assessor is presumed to be correct, and the burden of showing otherwise is on the taxpayer.   [PL 2011, c. 380, Pt. J, §4 (AMD).]
SECTION HISTORY
PL 2007, c. 627, §5 (NEW). PL 2011, c. 380, Pt. J, §4 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §151-A. Additional safeguards

§151-A. Additional safeguards
1.  Recording of interviews.
The State Tax Assessor, upon advance request, shall allow a taxpayer to make an audio recording of any in-person interview concerning the determination and collection of any tax. The recording must be made at the taxpayer's own expense and with that person's own equipment.
The State Tax Assessor may record the interview if the State Tax Assessor:
A. Informs the taxpayer of the recording prior to the interview; and   [PL 1989, c. 848, §4 (NEW).]
B. Upon request of the taxpayer, provides the taxpayer with a transcript or copy of the recording, but only if the taxpayer provides reimbursement for the cost of the transcription and reproduction of the transcript or copy.   [PL 1989, c. 848, §4 (NEW).]
[PL 1989, c. 848, §4 (NEW).]
2.  Representative of taxpayer.
The taxpayer may bring to any interview with the State Tax Assessor or to any proceeding pursuant to section 151‑D any attorney, certified public accountant, enrolled agent, enrolled actuary or any other person permitted to represent the taxpayer. If the taxpayer does not bring anyone to the interview or proceeding but clearly states at any time during the interview or proceeding that the taxpayer wishes to consult with an attorney, certified public accountant, enrolled agent, enrolled actuary or any other person permitted to represent the taxpayer, the State Tax Assessor shall suspend the interview or the board shall suspend the proceeding. The suspension must occur even if the taxpayer has answered one or more questions before that point in the interview or proceeding. The interview must be rescheduled to be held within 10 working days.
[PL 2013, c. 331, Pt. C, §4 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
SECTION HISTORY
PL 1989, c. 848, §4 (NEW). PL 2013, c. 45, §5 (AMD). PL 2013, c. 331, Pt. C, §4 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §151-B. Independent Appeals Office (REPEALED)

§151-B. Independent Appeals Office
(REPEALED)
SECTION HISTORY
PL 2011, c. 439, §3 (NEW). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §151-C. Taxpayer advocate

§151-C. Taxpayer advocate
1.  Appointment.
The Commissioner of Administrative and Financial Services shall hire the taxpayer advocate as an employee of the bureau. The taxpayer advocate need not be an attorney.
[PL 2011, c. 694, §5 (AMD).]
2.  Duties and responsibilities.
The duties and responsibilities of the taxpayer advocate are to:
A. Assist taxpayers in resolving problems with the bureau;   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
B. Identify areas in which taxpayers have problems in dealings with the bureau;   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
C. Propose changes in the administrative practices of the bureau to mitigate problems identified under paragraph B; and   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
D. Identify legislative changes that may be appropriate to mitigate problems identified under paragraph B.   [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
[PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
3.  Annual report.
Beginning in 2012, the taxpayer advocate shall prepare and submit by August 1st an annual report of activities of the taxpayer advocate to the Governor, the assessor and the joint standing committee of the Legislature having jurisdiction over taxation matters.
[PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
4.  Investigation.
The taxpayer advocate may investigate complaints affecting taxpayers generally or any particular taxpayer or group of taxpayers and, when appropriate, make recommendations to the assessor with respect to these complaints. The assessor shall provide a formal response to all recommendations submitted to the assessor by the taxpayer advocate within 3 months after submission to the assessor.
[PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
5.  Response.
The assessor shall establish procedures to provide for a formal response to all recommendations submitted to the assessor by the taxpayer advocate.
[PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
SECTION HISTORY
PL 2011, c. 439, §4 (NEW). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §152. Payment of contested taxes

§152. Payment of contested taxes
A taxpayer may pay any tax, make any deposit or file any bond at any time without forfeiting any right to apply for a refund or an abatement or to seek review of the validity of the tax. No such tax, bond or deposit need be paid, filed or made under protest or under duress to entitle the taxpayer to apply for a refund or an abatement or to seek review of the validity of the tax.   [PL 1981, c. 364, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §153. Time of filing or paying

§153. Time of filing or paying
1.  Mail.
If any document or payment required or permitted by this Title to be filed or paid is transmitted by the United States Postal Service to the person with whom or to whom the filing or payment is to be made, the date of the United States Postal Service postmark stamped on the envelope is deemed to be the date of filing or payment if that document or payment was deposited in the mail, postage prepaid and properly addressed to the person with whom or to whom the filing or payment is to be made. If the document or payment is not received by that person or if the postmark date is illegible, omitted or claimed to be erroneous, the document or payment is deemed to have been filed or paid on the mailing date if the sender establishes by competent evidence that the document or payment was deposited with the United States Postal Service, postage prepaid and properly addressed, and, in the case of nonreceipt, files a duplicate document or makes payment, as the case may be, within 15 days after receipt of written notification by the addressee of the addressee's nonreceipt of the document or payment. A record authenticated by the United States Postal Service of mailing by registered mail, certified mail or certificate of mailing constitutes competent evidence of such mailing. Any reference in this section to the United States Postal Service is deemed to include a reference to any delivery service designated by the United States Secretary of the Treasury pursuant to section 7502(f)(2) of the Code, and any reference in this section to a postmark of the United States Postal Service is deemed to include a reference to any date recorded or marked as described in section 7502(f)(2)(C) of the Code by any such designated delivery service.
[PL 2001, c. 583, §2 (AMD).]
2.  Weekends and holidays.
When the last day, including any extension of time, prescribed under this Title for the performance of an act falls on Saturday, Sunday or a legal holiday in this State, the performance of that act is timely if it occurs on the next succeeding day which is not a Saturday, Sunday or legal holiday in this State.
[PL 1981, c. 364, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §10 (NEW). PL 1991, c. 846, §1 (AMD). PL 2001, c. 583, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §171. Demand letter

§171. Demand letter
1.  Taxes imposed by this Title.
If any tax imposed by this Title is not paid on or before its due date and no further administrative or judicial review of the assessment is available under section 151, the assessor, within 3 years after administrative and judicial review have been exhausted, may give the taxpayer notice of the amount to be paid, specifically designating the tax, interest and penalty due, and demand payment of that amount within 10 days of that taxpayer's receipt of notice. The notice must be given by personal service or sent by certified mail. The notice must include a warning that, upon failure of that taxpayer to pay as demanded, the assessor may proceed to collect the amount due by any collection method authorized by this Title. The notice must also describe the procedures applicable to the levy and sale of property under section 176‑A, the alternatives available to the taxpayer that could forestall levy on property, including installment agreements, and the provisions of this Title relating to redemption of property and the release of the lien on property created by virtue of the levy. If the taxpayer has filed a petition for relief under the United States Bankruptcy Code, the running of the 3-year period of limitation imposed by this section is stayed until the bankruptcy case is closed or a discharge is granted, whichever occurs first.
[PL 2011, c. 380, Pt. J, §6 (AMD).]
2.  Other debts owed to State.
In the case of a fee, fine, penalty or other obligation first owed to the State on or after January 1, 1988 and authorized to be collected by the bureau, the assessor, within 3 years after the obligation is first placed with the bureau for collection, may give the taxpayer notice of the amount to be paid, including any interest and penalties provided by law, and demand payment of that amount within 10 days of that taxpayer's receipt of notice. The notice must be given by personal service or sent by certified mail. The notice must include a warning that, upon failure of that taxpayer to pay as demanded, the assessor may proceed to collect the amount due by any collection method authorized by section 175‑A or 176‑A. The notice must describe the procedures applicable to the levy and sale of property under section 176‑A, the alternatives available to the taxpayer that could forestall levy on property, including installment agreements, and the provisions of this Title relating to redemption of property and the release of the lien on property created by virtue of the levy.
[PL 2011, c. 380, Pt. J, §6 (AMD).]
SECTION HISTORY
PL 1985, c. 691, §3 (NEW). PL 1995, c. 281, §6 (AMD). PL 1997, c. 526, §9 (RPR). PL 1997, c. 668, §12 (AMD). PL 2001, c. 583, §3 (AMD). PL 2011, c. 380, Pt. J, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §172. Denial, suspension or revocation of license

§172. Denial, suspension or revocation of license
If any tax liability imposed under this Title that has become final, other than a liability for a tax imposed under Part 2, remains unpaid in an amount exceeding $1,000 for a period greater than 15 days after the taxpayer has received notice of that finality by personal service or certified mail, and the taxpayer fails to cooperate with the bureau in establishing and remaining in compliance with a reasonable plan for liquidating that liability, the State Tax Assessor shall certify the liability and lack of cooperation:   [PL 2019, c. 659, Pt. F, §2 (AMD).]
1.  Liquor licensee.
If the taxpayer is a liquor licensee, to the Department of Administrative and Financial Services, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's liquor license in accordance with Title 28‑A, section 707 and chapter 33;
[PL 2019, c. 231, Pt. A, §2 (AMD).]
2.  Motor vehicle dealer.
If the taxpayer is a licensed motor vehicle dealer, to the Secretary of State, who shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's motor vehicle dealer license in accordance with Title 29‑A, section 903; or
[PL 2019, c. 231, Pt. A, §3 (AMD).]
3.  Adult use cannabis licensed establishment.
If the taxpayer is a cannabis establishment, as defined in Title 28‑B, section 102, subsection 29, to the Department of Administrative and Financial Services, which shall construe that liability and lack of cooperation to be a ground for denying, suspending or revoking the taxpayer's cannabis establishment license in accordance with Title 28‑B, chapter 1, subchapter 8.
[PL 2019, c. 231, Pt. A, §4 (NEW); PL 2021, c. 669, §5 (REV).]
SECTION HISTORY
PL 1981, c. 364, §11 (NEW). PL 1987, c. 45, §B6 (AMD). PL 1995, c. 65, §A137 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1997, c. 373, §171 (AMD). PL 2003, c. 451, §T15 (AMD). PL 2011, c. 380, Pt. J, §7 (AMD). PL 2013, c. 368, Pt. V, §57 (AMD). PL 2019, c. 231, Pt. A, §§2-4 (AMD). PL 2019, c. 659, Pt. F, §2 (AMD). PL 2021, c. 669, §5 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §173. Collection by warrant

§173. Collection by warrant
1.  Request and issuance of warrant.
If the taxpayer does not make payment as demanded pursuant to section 171, the State Tax Assessor may file in the office of the clerk of the Superior Court of any county a certificate addressed to the clerk of that court specifying the amount of tax, interest and penalty that was demanded, the name and address of the taxpayer as it appears on the records of the State Tax Assessor, the facts whereby the amount has become due and the notice given and requesting that a warrant be issued against the taxpayer in the amount of the tax, penalty and interest set forth in the certificate and with costs. If the State Tax Assessor reasonably believes that the taxpayer may abscond within the 10-day period provided by section 171, the assessor may, without giving notice to or making demand upon the taxpayer, request immediate issuance of a warrant. Immediately upon the filing of the certificate, the clerk of the Superior Court shall issue a warrant in favor of the State against the taxpayer in the amount of tax, interest and penalty set forth in the certificate and with costs.
[PL 2021, c. 253, Pt. D, §1 (AMD).]
2.  Effect of warrant.
The warrant has the force and effect of an execution issued upon a judgment in a civil action for taxes and may be served in the county where the taxpayer may be found by the sheriff of that county or the sheriff's deputies or by any agent of the State Tax Assessor authorized under section 112, subsection 6 to collect any tax imposed by this Title. In the execution of the warrant and collection of taxes pursuant to this Title, including supplementary disclosure proceedings for that purpose under Title 14, chapter 502, an agent of the State Tax Assessor has the powers of a sheriff and is entitled to collect from the debtor the same fees and charges permitted to a sheriff. Any such fees and charges collected by that agent must be remitted promptly to the State.
[PL 2021, c. 253, Pt. D, §2 (AMD).]
Warrants are returnable within 5 years of issuance. New warrants may be issued for collection of sums remaining unsatisfied, upon the filing of the certificate described in subsection 1, within 2 years from the return day of the last preceding warrant.   [PL 1989, c. 880, Pt. C, §1 (AMD).]
SECTION HISTORY
PL 1985, c. 691, §4 (NEW). PL 1989, c. 880, §C1 (AMD). PL 2021, c. 253, Pt. D, §§1, 2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §174. Collection by civil action

§174. Collection by civil action
1.  Generally.
If a taxpayer fails to pay a tax imposed by this Title on or before the due date of that tax, the State Tax Assessor, through the Attorney General, may commence a civil action within 6 years after receipt by the taxpayer of the demand notice required by section 171 in a court of competent jurisdiction in this State in the name of the State for the recovery of that tax. In this action, the certificate of the assessor showing the amount of the delinquency is prima facie evidence of the levy of the tax, of the delinquency and of the compliance by the assessor with this Title in relation to the assessment of the tax.
[PL 2001, c. 583, §4 (AMD).]
2.  Other jurisdictions.
The Attorney General may bring civil actions in the courts of other states in the name of this State or any of its tax-collecting agencies to collect taxes legally due this State or those agencies.
[PL 1981, c. 364, §12 (NEW).]
3.  Comity.
The courts of this State shall recognize and enforce liabilities for taxes lawfully imposed by another state to the same extent that the laws of that other state permit the enforcement in its courts of tax liabilities arising under this Title. The duly authorized officer of any such state may sue for the collection of such a tax in the courts of this State. A certificate by the Secretary of State of such other state that an officer suing for the collection of such a tax is duly authorized to collect the tax shall be conclusive proof of that authority.
[PL 1981, c. 364, §12 (NEW).]
4.  Stay of running of period of limitation.
The running of the period of limitation for commencement of a civil action for the recovery of any tax pursuant to this section is stayed for the period of time, plus 120 days, during which the tax collection action is stayed by the bankruptcy proceeding under the United States Bankruptcy Code.
[PL 1991, c. 846, §2 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §12 (NEW). PL 1991, c. 846, §2 (AMD). PL 1995, c. 639, §2 (AMD). PL 2001, c. 583, §4 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §176. Levy (REPEALED)

§176. Levy
(REPEALED)
SECTION HISTORY
PL 1985, c. 691, §5 (NEW). PL 1987, c. 497, §§2,3 (AMD). PL 1987, c. 772, §3 (AMD). PL 1989, c. 880, §E2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §178. Priority of tax

§178. Priority of tax
Whenever the estate of a deceased person liable for any tax is insufficient to pay all the debts owed by the decedent or whenever the estate and effects of an absconding, concealed or absent person liable for any tax are levied upon by process of law, the tax, together with interest attaching thereto, must be first settled. This section may not be construed to give the State a preference over any recorded lien that attached prior to the date when the tax became due.   [PL 2005, c. 218, §7 (NEW).]
SECTION HISTORY
PL 2005, c. 218, §7 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §182. Injunctions

§182. Injunctions
1.  Generally.
The State Tax Assessor may, through the Attorney General, file an action in Superior Court applying for an order to enjoin from doing business any person who has:
A. Failed to register with the assessor when the person is required to register by any provision of Part 3, chapter 358 or Part 5 or by any rule adopted pursuant to this Title, as long as the assessor has provided written notice and the person continues to fail to register 15 days after receiving notice from the assessor of such failure;   [PL 2007, c. 437, §2 (AMD).]
B. Failed to file with the assessor any overdue return required by Part 3, chapter 358 or Part 5 within 15 days after receiving notice from the assessor of such failure;   [PL 2007, c. 437, §2 (AMD).]
C. Failed to pay any tax required by Part 3, chapter 358 or Part 5 when the tax is shown to be due on a return filed by that person, or that is otherwise conceded by that person to be due, or has been determined by the assessor to be due and that determination has become final;   [PL 2007, c. 437, §2 (AMD).]
D. Knowingly filed a false return required by Part 3, chapter 358 or Part 5; or   [PL 2007, c. 437, §2 (AMD).]
E. Failed to deduct and withhold, or truthfully account for or pay over or make returns of, income taxes in violation of the provisions of chapter 827.   [PL 2001, c. 583, §8 (NEW).]
[PL 2007, c. 437, §2 (AMD).]
2.  Payroll processors.
[PL 2003, c. 668, §8 (RP); PL 2003, c. 668, §12 (AFF).]
3.  Venue; form and content of complaint.
The complaint may be filed in the Superior Court in any county where the defendant has a regular place of business or in Kennebec County if the defendant has no regular place of business. The complaint must set forth the name and the address of the defendant as stated in the defendant's last return filed with the assessor or, if no such return was filed, the defendant's last known address; the breach of the law or rule committed by the defendant; and the assessor's prayer for relief. The complaint need not be verified.
[PL 2001, c. 583, §8 (NEW).]
4.  Procedure.
The Superior Court shall fix a time and place for hearing and cause notice of the time and place of the hearing to be given to the defendant. The defendant shall serve upon the assessor a copy of any answer to the complaint at least 3 days before the day of the hearing. The Superior Court may enter and change such orders and decrees from time to time as the nature of the case may require and, if necessary, may appoint a receiver.
[PL 2001, c. 583, §8 (NEW).]
5.  Other remedies no defense.
The existence of other civil or criminal remedies is not a defense to a proceeding brought pursuant to this section.
[PL 2001, c. 583, §8 (NEW).]
SECTION HISTORY
PL 2001, c. 583, §8 (NEW). PL 2003, c. 668, §8 (AMD). PL 2003, c. 668, §12 (AFF). PL 2007, c. 437, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §183. Criminal offenses; statute of limitations

§183. Criminal offenses; statute of limitations
Notwithstanding Title 17‑A, section 8, prosecution of any crime defined in this Title must be commenced within 6 years after it has been committed.   [PL 1987, c. 772, §6 (NEW).]
SECTION HISTORY
PL 1987, c. 772, §6 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §183-A. Subsequent offenses

§183-A. Subsequent offenses
1.  Prior conviction; Class D crimes.
A person who commits a Class D crime under this Title who has a prior conviction for a Class B, Class C or Class D crime under this Title commits a Class C crime.
[PL 2009, c. 361, §6 (NEW).]
2.  Prior conviction; Class C crimes.
A person who commits a Class C crime under this Title who has a prior conviction for a Class B, Class C or Class D crime under this Title commits a Class B crime.
[PL 2009, c. 361, §6 (NEW).]
3.  Allegation of prior conviction when sentence enhanced.
Title 17‑A, section 9‑A governs the use of prior convictions when determining a sentence under this section.
[PL 2009, c. 361, §6 (NEW).]
SECTION HISTORY
PL 2009, c. 361, §6 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §184. Criminal offenses

§184. Criminal offenses
1.  Failure to collect, account for or pay over tax.
A person who is required under this Title to collect, truthfully account for and pay over any tax imposed by this Title and who intentionally fails to collect or truthfully account for or pay over that tax at the time required by law or rule, in addition to any other penalties provided by law, commits a Class D crime.
[PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
2.  Subsequent offense.
[PL 2009, c. 361, §7 (RP).]
3.  "Person" defined.
For purposes of this section, the word "person" includes, in addition to its defined meaning in section 111, subsection 3, an officer, director, member, agent or employee of another person who, in that capacity, is responsible for the control or management of the funds and finances of that person or is responsible for either the collection or payment of that retailer's taxes.
[PL 2003, c. 452, Pt. U, §1 (NEW); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
PL 1985, c. 691, §6 (NEW). PL 1989, c. 880, §D1 (AMD). PL 2003, c. 452, §U1 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §7 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §184-A. Intentional evasion of tax

§184-A. Intentional evasion of tax
1.  Tax amount of $2,000 or less.
A person who intentionally attempts in any manner to evade or defeat any tax in an amount of $2,000 or less imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class D crime.
[PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]
1-A.  Tax amount of $2000 or less, subsequent offense.
[PL 2009, c. 361, §8 (RP).]
2.  Tax amount over $2,000.
A person who intentionally attempts in any manner to evade or defeat any tax in an amount over $2,000 imposed by this Title or the payment of the assessed tax, in addition to any other penalties provided by law, commits a Class C crime.
[PL 2003, c. 452, Pt. U, §2 (AMD); PL 2003, c. 452, Pt. X, §2 (AFF).]
2-A.  Tax amount over $2,000, subsequent offense.
[PL 2009, c. 361, §9 (RP).]
3.  Date of prior conviction.
[PL 2003, c. 452, Pt. U, §2 (RP); PL 2003, c. 452, Pt. X, §2 (AFF).]
SECTION HISTORY
PL 1997, c. 504, §3 (NEW). PL 2003, c. 452, §U2 (AMD). PL 2003, c. 452, §X2 (AFF). PL 2009, c. 361, §§8, 9 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §185. Set-off

§185. Set-off
1.  Obligation owed to taxpayer.
The State or a department, agency or official acting in an official capacity may assign to the State Tax Assessor, in payment of any liquidated tax liability of a taxpayer under this Title, an obligation owed to that taxpayer by the State or that department, agency or official.
[PL 2005, c. 12, Pt. NNNN, §1 (NEW).]
2.  Liquidated tax liability.
Payments to a person pursuant to a contract with agencies and departments of the legislative, executive and judicial branches of State Government are automatically assigned to the State Tax Assessor if that person has a liquidated tax liability to the State under this Title, but only to the extent of the liquidated tax liability.
[PL 2005, c. 12, Pt. NNNN, §1 (NEW).]
3.  Setoff of lottery winnings against debts.
The State Tax Assessor shall provide the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations, referred to in this subsection as "the bureau," access to an electronic database of all persons who have a liquidated tax liability to the State under this Title. Before paying any lottery winnings of an amount equal to or greater than the amount for which the bureau is required to file a Form W-2G or substantially equivalent form with the United States Internal Revenue Service, the bureau shall determine whether the lottery winner has a liquidated tax liability to the State under this Title. If the bureau determines that the winner has a liquidated tax liability to the State under this Title, the bureau shall suspend payment of the winnings and provide notice to the winner of its intention to set off the winnings against the tax debt. The bureau may assign the winnings due to the winner to the State Tax Assessor in payment of any liquidated tax liability of the winner under this Title. Any remaining winnings must be paid to the winner by the bureau.
[PL 2021, c. 543, §4 (AMD).]
4.  Restitution.
For purposes of this section, "liquidated tax liability" 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 2009, c. 361, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §13 (NEW). PL 2005, c. 12, §NNNN1 (RPR). PL 2007, c. 539, Pt. M, §1 (AMD). PL 2009, c. 361, §10 (AMD). PL 2021, c. 543, §4 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §186. Interest

§186. Interest
A person who fails to pay any tax, other than a tax imposed pursuant to chapter 105, on or before the last date prescribed for payment is liable for interest on the tax, calculated from that date and compounded monthly. The rate of interest for any calendar year equals the highest prime rate as published in the Wall Street Journal on the first day of September of the preceding calendar year or, if the first day of September falls on a weekend or holiday, on the next succeeding business day, rounded up to the next whole percent plus 3 percentage points. The rate of interest for any calendar year beginning on or after January 1, 2018 equals the prime rate as published in the Wall Street Journal on the first day of September of the preceding calendar year or, if the first day of September falls on a weekend or holiday, on the next succeeding business day, rounded up to the next whole percent plus one percentage point. For purposes of this section, the last date prescribed for payment of tax must be determined without regard to any extension of time permitted for filing a return. A tax that is upheld on administrative or judicial review bears interest from the date on which payment would have been due in the absence of review. Any amount that has been erroneously refunded and is recoverable by the assessor bears interest at the rate determined pursuant to this section from the date of payment of the refund. A credit or reimbursement that has been allowed or paid pursuant to this Title and is recoverable by the assessor bears interest at the rate determined pursuant to this section from the date it was allowed or paid. Interest accrues automatically, without being assessed by the assessor, and is recoverable by the assessor in the same manner as if it were a tax assessed under this Title. If the failure to pay a tax when required is explained to the satisfaction of the assessor, the assessor may abate or waive the payment of all or any part of that interest.   [PL 2017, c. 211, Pt. A, §6 (AMD).]
Except as otherwise provided in this Title, and except for taxes imposed pursuant to chapter 105, interest at the rate determined pursuant to this section must be paid on overpayments of tax from the date the return listing the overpayment was filed or the date payment was made, whichever is later.   [PL 2009, c. 625, §3 (AMD).]
SECTION HISTORY
PL 1977, c. 679, §1 (NEW). PL 1981, c. 22, §§1,2 (AMD). PL 1981, c. 180, §1 (AMD). PL 1981, c. 364, §14 (AMD). PL 1981, c. 706, §§3,4 (AMD). PL 1985, c. 333, §§1,3 (AMD). PL 1987, c. 772, §7 (AMD). PL 1989, c. 502, §§A164,A165 (AMD). PL 1991, c. 846, §6 (AMD). PL 1997, c. 668, §13 (AMD). PL 1999, c. 414, §9 (AMD). PL 2001, c. 583, §9 (AMD). PL 2001, c. 583, §24 (AFF). PL 2003, c. 673, §KK1 (AMD). PL 2003, c. 673, §KK3 (AFF). PL 2009, c. 625, §3 (AMD). PL 2017, c. 211, Pt. A, §6 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §186-A. Additional interest

§186-A. Additional interest
Notwithstanding section 186, for the period from July 1, 2004 to December 31, 2004, the interest rate calculated pursuant to section 186 for calendar year 2004 is increased by one percentage point.   [PL 2003, c. 673, Pt. KK, §2 (NEW); PL 2003, c. 673, Pt. KK, §3 (AFF).]
SECTION HISTORY
PL 2003, c. 673, §KK2 (NEW). PL 2003, c. 673, §KK3 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §187. Penalties (REPEALED)

§187. Penalties
(REPEALED)
SECTION HISTORY
PL 1977, c. 679, §1 (NEW). PL 1981, c. 364, §§15,16 (AMD). PL 1985, c. 691, §7 (AMD). PL 1991, c. 546, §§2-6 (AMD). PL 1991, c. 873, §4 (RP). PL 1991, c. 873, §8 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §187-A. Preparer penalty

§187-A. Preparer penalty
If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who prepares those returns or claims for compensation, or whose employees do so, that person shall pay a penalty of $500 with respect to each return or claim.   [PL 1987, c. 772, §8 (NEW).]
SECTION HISTORY
PL 1987, c. 772, §8 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §188. Remedies not exclusive

§188. Remedies not exclusive
Each remedy provided in this Title is not exclusive and is in addition to all other remedies prescribed in this Title for the enforcement and collection of any tax imposed by this Title.   [PL 1981, c. 364, §17 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §17 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §189. Taxes as additional

§189. Taxes as additional
Unless otherwise specifically provided, any tax imposed under this Title shall be in addition to all other taxes legally imposed upon the subject of the tax by any other law of the State now or hereafter in force.   [PL 1981, c. 364, §17 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §17 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §190. Effect of repeal

§190. Effect of repeal
The repeal of an Act or resolve, or part thereof, imposing a tax or taxes shall have no effect upon the reporting, collecting or refunding of taxes accrued to the date of that repeal. The procedures relating to the reporting, collecting or refunding of taxes in effect at the date of the repeal shall remain in full force and effect until the liabilities incurred pursuant to the Act or resolve, or part thereof, are satisfied.   [PL 1981, c. 364, §17 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §17 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §192. Miscellaneous

§192. Miscellaneous
1.  Expenses.
The reasonable and necessary traveling expenses of the State Tax Assessor and of his employees while actually engaged in the performance of their duties, certified upon vouchers approved by the State Tax Assessor, shall be paid by the Treasurer of State upon warrant of the State Controller.
[PL 1981, c. 364, §19 (NEW).]
2.  Facsimile signature.
A facsimile of the written signature of the State Tax Assessor imprinted by or at the State Tax Assessor's direction has the same validity as the State Tax Assessor's written signature.
[PL 2019, c. 401, Pt. A, §1 (AMD).]
3.  Small payments.
No payment of less than $1 may be made pursuant to this Title, except in the case of an overpayment of tax when a specific written request is made by the taxpayer.
[PL 1981, c. 364, §19 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §19 (NEW). PL 2019, c. 401, Pt. A, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §194. Data warehouse

§194. Data warehouse
1.  Information provided to State Tax Assessor; use and confidentiality of data.
Notwithstanding any other provision of law, the Secretary of State and all executive branch departments, boards, commissions, divisions, authorities, districts or other executive branch agencies of the State shall annually provide to the State Tax Assessor, within 3 months of the request of the assessor, and in such form as the assessor may prescribe, electronic data that those entities possess unless such release is prohibited by federal law. Information provided to the assessor pursuant to this section must be treated as though it is tax return information that is subject to the confidentiality and disclosure provisions of section 191 and its disclosure is further restricted as requested by the agency providing the information and as agreed to by the Commissioner of Administrative and Financial Services.
[PL 2009, c. 213, Pt. TTTT, §1 (NEW).]
2.  Expense of creating and maintaining data warehouse; transfer of funds.
The State Controller shall transfer from the General Fund an amount authorized by the assessor equal to the expenses incurred in creating and maintaining the data warehouse authorized by this section and in collecting the debts arising from the operation of the data warehouse. These expenses are limited to those resulting from 3rd-party contingency fee contracts for the services referenced in this section and include any associated expense charged by the Department of Administrative and Financial Services, Office of Information Technology for directly related services. The amount transferred must be deposited into a dedicated, nonlapsing account to be used solely for the purpose of creating and maintaining the data warehouse. Interest earned on balances in the account accrue to the account.
[PL 2009, c. 213, Pt. TTTT, §1 (NEW).]
3.  Report to Legislature.
[PL 2017, c. 211, Pt. E, §2 (RP).]
SECTION HISTORY
PL 2009, c. 213, Pt. TTTT, §1 (NEW). PL 2017, c. 211, Pt. E, §2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §194-A. Review of certain changes in the application of sales and use tax law

§194-A. Review of certain changes in the application of sales and use tax law
1.  Consultation.
Before implementing a significant change in policy, practice or interpretation of the sales and use tax law that would result in additional revenue, the State Tax Assessor shall consult with the Office of the Attorney General.
[PL 2017, c. 211, Pt. E, §3 (AMD); PL 2017, c. 211, Pt. E, §9 (AFF).]
2.  Notification and review.
If, pursuant to the consultation required by subsection 1, the Office of the Attorney General and the assessor agree that a proposed change in policy, practice or interpretation of the sales and use tax law is a significant change that would result in additional revenue and should be reviewed by the appropriate legislative committee of oversight, the assessor shall notify the chairs of the appropriate legislative committee of oversight of the results of the consultation at least 45 days prior to implementation of the change, if reasonably practicable. The chairs of the legislative committee of oversight shall notify all committee members in writing of the proposed change and may schedule a time for committee review and discussion.
[PL 2017, c. 211, Pt. E, §3 (AMD); PL 2017, c. 211, Pt. E, §9 (AFF).]
3.  Report.
[PL 2017, c. 211, Pt. E, §3 (RP); PL 2017, c. 211, Pt. E, §9 (AFF).]
4.  Assessment validity.
This section establishes a procedural consultation and notification requirement to assist routine legislative oversight and does not affect the validity of any assessment or tax liability issued pursuant to or arising under this Title.
[PL 2017, c. 211, Pt. E, §3 (AMD); PL 2017, c. 211, Pt. E, §9 (AFF).]
SECTION HISTORY
PL 2011, c. 503, §1 (NEW). PL 2017, c. 211, Pt. E, §3 (AMD). PL 2017, c. 211, Pt. E, §9 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §194-B. National criminal history record information (REPEALED)

§194-B. National criminal history record information
(REPEALED)
SECTION HISTORY
PL 2013, c. 546, §7 (NEW). PL 2015, c. 300, Pt. B, §§6-8 (AMD). PL 2019, c. 343, Pt. G, §11 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §194-C. National criminal history record information of providers of contract services (REPEALED)

§194-C. National criminal history record information of providers of contract services
(REPEALED)
SECTION HISTORY
PL 2015, c. 300, Pt. B, §9 (NEW). PL 2015, c. 300, Pt. B, §10 (AFF). PL 2019, c. 343, Pt. G, §12 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §194-E. Tribes deemed as acting in a governmental capacity

§194-E. Tribes deemed as acting in a governmental capacity
For purposes of Parts 3 and 8 of this Title, the Passamaquoddy Tribe and the Penobscot Nation are deemed to act in a governmental capacity as described in Title 30, section 6208, subsection 3 and not in a business capacity. For purposes of Parts 3 and 8 of this Title, the Houlton Band of Maliseet Indians is deemed to act in a governmental capacity and not in a business capacity.   [PL 2021, c. 681, Pt. C, §10 (NEW).]
SECTION HISTORY
PL 2021, c. 681, Pt. C, §10 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 9: JUSTIFICATION OF TAX EXPENDITURES (REPEALED) › 36 §195. Purpose (REPEALED)

§195. Purpose
(REPEALED)
SECTION HISTORY
PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 9: JUSTIFICATION OF TAX EXPENDITURES (REPEALED) › 36 §196. Tax expenditure (REPEALED)

§196. Tax expenditure
(REPEALED)
SECTION HISTORY
PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 9: JUSTIFICATION OF TAX EXPENDITURES (REPEALED) › 36 §197. Review (REPEALED)

§197. Review
(REPEALED)
SECTION HISTORY
PL 1985, c. 430, §3 (NEW). PL 1997, c. 526, §14 (AMD). PL 2001, c. 652, §5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 9: JUSTIFICATION OF TAX EXPENDITURES (REPEALED) › 36 §198. Schedule for review (REPEALED)

§198. Schedule for review
(REPEALED)
SECTION HISTORY
PL 1985, c. 430, §3 (NEW). PL 1989, c. 508, §7 (AMD). RR 1993, c. 1, §106 (COR). PL 1999, c. 475, §§2-5 (AMD). PL 1999, c. 475, §7 (AFF). PL 1999, c. 708, §§19,20 (AMD). PL 2001, c. 652, §5 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 9: JUSTIFICATION OF TAX EXPENDITURES (REPEALED) › 36 §199. Report (REPEALED)

§199. Report
(REPEALED)
SECTION HISTORY
PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP).