reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 215: USE TAX › 36 §1862. Sales or use tax paid to another jurisdiction

§1862. Sales or use tax paid to another jurisdiction
The tax imposed by this Part does not apply to the use, storage or other consumption in this State of tangible personal property or taxable services purchased outside the State upon which the purchaser has paid a sales or use tax imposed by another taxing jurisdiction that is equal to or greater than the tax imposed by this Part. If the amount of sales or use tax paid to another taxing jurisdiction is less than the amount of tax imposed by this Part, then the purchaser shall pay to the State Tax Assessor an amount sufficient to make the total amount of sales and use tax paid to the other taxing jurisdiction and this State equal to the amount imposed by this Part.   [PL 2011, c. 240, §20 (AMD).]
SECTION HISTORY
PL 1985, c. 783, §8 (AMD). PL 1987, c. 772, §24 (AMD). PL 2011, c. 240, §20 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 215: USE TAX › 36 §1863. No tax on returned merchandise donated to charity (REPEALED)

§1863. No tax on returned merchandise donated to charity
(REPEALED)
SECTION HISTORY
PL 1981, c. 503 (NEW). PL 2019, c. 401, Pt. B, §19 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 215: USE TAX › 36 §1864. No use tax on donations to exempt organization

§1864. No use tax on donations to exempt organization
A use tax is not imposed on the donation of merchandise by a retailer from inventory, including merchandise that has been returned to the retailer, to an organization if sales to that organization are exempt from sales tax under section 1760 or if that organization is exempt from taxation under the Code, Section 501(c)(3).   [PL 2019, c. 401, Pt. B, §20 (AMD).]
SECTION HISTORY
PL 2001, c. 439, §II1 (NEW). PL 2001, c. 439, §II2 (AFF). PL 2019, c. 401, Pt. B, §20 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 215: USE TAX › 36 §1865. Deposit of use taxes paid on certain fuels

§1865. Deposit of use taxes paid on certain fuels
The Treasurer of State shall deposit all use taxes received for fuel consumed by vehicles operating on rails and qualifying for a fuel tax refund under section 3218 and taxed under this chapter into the Multimodal Transportation Fund account established in Title 23, section 4210-B.   [PL 2011, c. 649, Pt. E, §4 (AMD).]
SECTION HISTORY
PL 2003, c. 498, §7 (NEW). PL 2003, c. 498, §12 (AFF). PL 2005, c. 457, §GGG6 (AMD). PL 2011, c. 649, Pt. E, §4 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 217: ADMINISTRATION AND OPERATION (REPEALED) › 36 §1901. Powers of Tax Assessor (REPEALED)

§1901. Powers of Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1981, c. 706, §23 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 217: ADMINISTRATION AND OPERATION (REPEALED) › 36 §1902. Assistants (REPEALED)

§1902. Assistants
(REPEALED)
SECTION HISTORY
PL 1977, c. 165, §1 (AMD). PL 1981, c. 706, §23 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 217: ADMINISTRATION AND OPERATION (REPEALED) › 36 §1903. Examination of records and premises (REPEALED)

§1903. Examination of records and premises
(REPEALED)
SECTION HISTORY
PL 1981, c. 706, §23 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 217: ADMINISTRATION AND OPERATION (REPEALED) › 36 §1906. Notices, how given (REPEALED)

§1906. Notices, how given
(REPEALED)
SECTION HISTORY
PL 1979, c. 378, §10 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 218: TRUST FUNDS (REPEALED) › 36 §1921. Taxes held in trust for the Tax Assessor (REPEALED)

§1921. Taxes held in trust for the Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1977, c. 316, §2 (NEW). PL 1979, c. 378, §11 (AMD). PL 1985, c. 691, §18 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 218: TRUST FUNDS (REPEALED) › 36 §1922. Notice to segregate trust funds (REPEALED)

§1922. Notice to segregate trust funds
(REPEALED)
SECTION HISTORY
PL 1977, c. 316, §2 (NEW). PL 1985, c. 691, §18 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 218: TRUST FUNDS (REPEALED) › 36 §1923. Revocation of registration (REPEALED)

§1923. Revocation of registration
(REPEALED)
SECTION HISTORY
PL 1977, c. 316, §2 (NEW). PL 1977, c. 694, §703 (RPR). PL 1985, c. 691, §18 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 218: TRUST FUNDS (REPEALED) › 36 §1924. Misappropriation of trust funds (REPEALED)

§1924. Misappropriation of trust funds
(REPEALED)
SECTION HISTORY
PL 1977, c. 316, §2 (NEW). PL 1985, c. 691, §18 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 218: TRUST FUNDS (REPEALED) › 36 §1925. Remedies not exclusive (REPEALED)

§1925. Remedies not exclusive
(REPEALED)
SECTION HISTORY
PL 1977, c. 316, §2 (NEW). PL 1981, c. 706, §24 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1951. Collection of tax; report to Tax Assessor (REPEALED)

§1951. Collection of tax; report to Tax Assessor
(REPEALED)
SECTION HISTORY
PL 1965, c. 196, §2 (AMD). PL 1977, c. 679, §6A (AMD). PL 1991, c. 9, §E23 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1951-A. Collection of tax; report to State Tax Assessor

§1951-A. Collection of tax; report to State Tax Assessor
1.  Monthly report and payment.
Every retailer shall file with the State Tax Assessor, on or before the 15th day of each month, a return made under the penalties of perjury on a form prescribed by the assessor. The return must report the total sale price of all sales made during the preceding calendar month and such other information as the assessor requires. The assessor may permit the filing of returns other than monthly. The assessor, by rule, may waive reporting nontaxable sales. The assessor may for good cause extend for not more than 30 days the time for filing returns required under this Part. Every person subject to the use tax shall file similar returns, at similar dates, and pay the tax or furnish a receipt for the tax from a registered retailer.
[PL 2011, c. 285, §7 (AMD).]
2.  Estimated payment.
[PL 1999, c. 471, §1 (RP).]
3.  Reporting tax on casual rentals on individual income tax returns.
An individual whose only sales tax collection responsibility under this Title is the collection of sales tax on casual rentals of living quarters pursuant to section 1764 and whose sales tax liability in connection with those rentals during the period of the individual’s income tax return is expected to be less than $2,000 may report and pay that sales tax on the individual's Maine income tax return for that year in lieu of filing returns under subsection 1. If the individual's actual sales tax liability in connection with those rentals is $2,000 or more for that year, the individual must file returns as required under subsection 1 during the succeeding year.
[PL 2011, c. 285, §7 (AMD).]
SECTION HISTORY
PL 1991, c. 9, §E24 (NEW). PL 1991, c. 780, §Q2 (AMD). PL 1991, c. 780, §Q4 (AFF). PL 1993, c. 395, §16 (AMD). PL 1999, c. 471, §1 (AMD). PL 2007, c. 438, §50 (AMD). PL 2007, c. 539, Pt. KKK, §1 (AMD). PL 2011, c. 285, §7 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1951-B. Collection of tax by remote sellers (REPEALED)

§1951-B. Collection of tax by remote sellers
(REPEALED)
SECTION HISTORY
PL 2017, c. 245, §1 (NEW). PL 2017, c. 245, §2 (AFF). PL 2019, c. 401, Pt. B, §21 (RP). PL 2019, c. 441, §7 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1951-C. Collection of tax by marketplace facilitators and marketplace sellers

§1951-C. Collection of tax by marketplace facilitators and marketplace sellers
This section governs the collection, reporting and remittance of sales and use tax by marketplace facilitators and marketplace sellers.   [PL 2019, c. 441, §8 (NEW).]
1.  Responsibilities of marketplace facilitator.
A marketplace facilitator is considered a retailer for each sale of tangible personal property or taxable services for delivery in this State that the marketplace facilitator facilitates on or through its marketplace, including for the collection of the recycling assistance fee pursuant to chapter 719.
[PL 2023, c. 441, Pt. A, §1 (AMD); PL 2023, c. 441, Pt. A, §3 (AFF).]
2.  Written statement between marketplace facilitators and marketplace sellers.
A marketplace facilitator shall provide to a marketplace seller that sells tangible personal property or taxable services through the marketplace operated by the marketplace facilitator a written statement in which the marketplace facilitator explicitly provides that the marketplace facilitator will collect and remit the taxes imposed pursuant to this Part on all taxable sales the marketplace facilitator facilitates for the marketplace seller.
[PL 2019, c. 441, §8 (NEW).]
3.  Responsibilities of marketplace seller.
For sales facilitated by a marketplace facilitator, when the marketplace seller has received a written statement from the marketplace facilitator that satisfies the requirements of subsection 2:
A. The marketplace seller shall exclude sales under this section for the purposes of determining the registration requirements of the marketplace seller under section 1754‑B, subsection 1‑B, paragraph B;   [PL 2019, c. 441, §8 (NEW).]
B. A marketplace seller required to register under section 1754‑B, subsection 1‑B, paragraph A may not include the receipts from sales under this section in its total of taxable sales for purposes of its return filed pursuant to section 1951‑A; and   [PL 2019, c. 441, §8 (NEW).]
C. A marketplace seller that holds a registration certificate with the State, when the marketplace seller is not required to register under section 1754‑B, subsection 1‑B, paragraph A, may not report sales under this section for purposes of its return filed pursuant to section 1951‑A.   [PL 2019, c. 441, §8 (NEW).]
[PL 2019, c. 441, §8 (NEW).]
4.  Room remarketers and transient rental platforms.
Subsections 1 to 3 do not apply to the rental of living quarters by a room remarketer or through a transient rental platform.
[PL 2019, c. 441, §8 (NEW).]
SECTION HISTORY
PL 2019, c. 441, §8 (NEW). PL 2023, c. 441, Pt. A, §1 (AMD). PL 2023, c. 441, Pt. A, §3 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1952. Payment of tax

§1952. Payment of tax
The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported.   [PL 2003, c. 390, §12 (AMD).]
SECTION HISTORY
PL 1977, c. 198, §7 (AMD). PL 1977, c. 679, §7 (AMD). PL 1981, c. 364, §27 (AMD). PL 2003, c. 390, §12 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1952-A. Payment of tax on vehicles and recreational vehicles

§1952-A. Payment of tax on vehicles and recreational vehicles
The tax imposed by this Part on the sale or use of any vehicle, snowmobile, all-terrain vehicle or watercraft must, except where the dealer has collected the tax in full, be paid by the purchaser or other person seeking registration of the vehicle, snowmobile, all-terrain vehicle or watercraft at the time and place of registration. In the case of vehicles, the tax must be collected by the Secretary of State and transmitted to the Treasurer of State as provided by Title 29‑A, section 409. In the case of watercraft, snowmobiles and all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 13002 to 13005.   [PL 2005, c. 218, §26 (AMD).]
SECTION HISTORY
PL 1975, c. 702, §6 (NEW). PL 1989, c. 588, §C5 (AMD). RR 1991, c. 1, §51 (COR). PL 1991, c. 586, §6 (AMD). PL 1995, c. 65, §A143 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 467, §18 (AMD). PL 1995, c. 625, §A50 (AMD). PL 2003, c. 414, §B64 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF). PL 2005, c. 218, §26 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1952-B. Manufactured housing

§1952-B. Manufactured housing
The tax imposed by this Part on the sale or use of manufactured housing, except when the dealer has collected the tax in full, must be paid by the purchaser to the State Tax Assessor. The assessor shall provide a tax receipt to the purchaser. Upon request by the municipal officials or the Maine Land Use Planning Commission, the receipt must be made available by the purchaser to certify that the tax has been paid, pursuant to Title 30-A, section 4358, subsection 4 or Title 30-A, section 7060, subsection 1, paragraph C.   [PL 2005, c. 618, §4 (AMD); PL 2011, c. 682, §38 (REV).]
A valid bill of sale from a dealer showing that the tax has been collected in full serves to certify that the tax has been paid, pursuant to Title 30-A, section 4358, subsection 4, or Title 30-A, section 7060, subsection 1, paragraph C, in lieu of a tax receipt provided by the assessor.   [PL 2005, c. 618, §4 (AMD).]
SECTION HISTORY
PL 1987, c. 647, §4 (NEW). PL 1991, c. 846, §26 (AMD). PL 2005, c. 618, §4 (AMD). PL 2011, c. 682, §38 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1953. Tax a debt; recovery; preference

§1953. Tax a debt; recovery; preference
The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State.   [PL 2005, c. 218, §27 (AMD).]
SECTION HISTORY
PL 1979, c. 541, §B46 (AMD). PL 2005, c. 218, §27 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1954. Arbitrary assessment (REPEALED)

§1954. Arbitrary assessment
(REPEALED)
SECTION HISTORY
PL 1965, c. 196, §3 (AMD). PL 1979, c. 378, §12 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1955. Deficiency assessment (REPEALED)

§1955. Deficiency assessment
(REPEALED)
SECTION HISTORY
PL 1965, c. 196, §4 (AMD). PL 1975, c. 702, §7 (RPR). PL 1979, c. 378, §13 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1955-A. Failure to pay tax on vehicles

§1955-A. Failure to pay tax on vehicles
If, after notice of assessment and demand for payment, any amount required to be paid for any vehicle is not paid as demanded within the 10-day period prescribed in section 171, the State Tax Assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may immediately notify the Secretary of State who shall proceed in accordance with Title 29‑A, section 154, subsection 5 to mail the required 10-day notice and suspend any registration certificate and plates issued for the vehicle for which the tax remains unpaid at the expiration of the 10-day period.   [PL 1995, c. 65, Pt. A, §144 (AMD); PL 1995, c. 65, Pt. A, §153 (AFF); PL 1995, c. 65, Pt. C, §15 (AFF).]
SECTION HISTORY
PL 1975, c. 702, §8 (NEW). PL 1979, c. 541, §A223 (AMD). PL 1987, c. 497, §42 (AMD). PL 1989, c. 502, §A131 (AMD). PL 1989, c. 508, §13 (AMD). PL 1989, c. 878, §A107 (RPR). PL 1995, c. 65, §A144 (AMD). PL 1995, c. 65, §§A153,C15 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1955-B. Payment of tax on vehicles resulting in protest

§1955-B. Payment of tax on vehicles resulting in protest
If a payment of the tax due for a vehicle results in a protest or is returned by the bank upon which it was drawn because of "Insufficient Funds," "Account Closed," "No Account" or a similar reason, the State Tax Assessor shall promptly mail a notice to the person liable for the payment of the tax warning that person that if payment is not made as demanded within 10 days after the mailing of the notice, the registration issued for the vehicle may be suspended in accordance with Title 29‑A, section 154, subsection 5. If that person fails to pay the amount due within 10 days after the mailing of the notice, the assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may notify the Secretary of State who, in accordance with Title 29‑A, section 154, subsection 5, shall proceed to mail the required 10-day notice and shall suspend the registration issued for the vehicle if the tax remains unpaid at the expiration of the 10-day period.   [PL 2011, c. 240, §21 (AMD).]
SECTION HISTORY
PL 1975, c. 702, §8 (NEW). PL 1989, c. 508, §14 (AMD). PL 1995, c. 65, §A145 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 2011, c. 240, §21 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1955-C. Assessment for vehicles

§1955-C. Assessment for vehicles
Certificates forwarded to the State Tax Assessor under Title 29-A, section 409, subsection 4 or Title 12, section 13003, must be treated as returns filed under this Title for purposes of section 141.   [PL 2003, c. 414, Pt. B, §65 (AMD); PL 2003, c. 614, §9 (AFF).]
SECTION HISTORY
PL 1979, c. 378, §14 (NEW). RR 1991, c. 1, §52 (COR). PL 1991, c. 376, §56 (AMD). PL 1995, c. 65, §A146 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 467, §19 (AMD). PL 2003, c. 414, §B65 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1956. Jeopardy assessments (REPEALED)

§1956. Jeopardy assessments
(REPEALED)
SECTION HISTORY
PL 1977, c. 316, §3 (RPR). PL 1979, c. 378, §15 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1957. Petition for reconsideration of assessment (REPEALED)

§1957. Petition for reconsideration of assessment
(REPEALED)
SECTION HISTORY
PL 1977, c. 694, §704 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1959. Warrant; request for (REPEALED)

§1959. Warrant; request for
(REPEALED)
SECTION HISTORY
PL 1975, c. 702, §9 (AMD). PL 1977, c. 165, §§2-4 (AMD). PL 1977, c. 694, §705 (AMD). PL 1981, c. 470, §A157 (AMD). PL 1985, c. 691, §19 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1961. Lien of tax (REPEALED)

§1961. Lien of tax
(REPEALED)
SECTION HISTORY
PL 1975, c. 765, §21 (RPR). PL 1979, c. 378, §16 (AMD). PL 1985, c. 691, §21 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1962. Form and effect (REPEALED)

§1962. Form and effect
(REPEALED)
SECTION HISTORY
PL 1973, c. 21, §1 (AMD). PL 1975, c. 765, §22 (AMD). PL 1977, c. 165, §5 (RPR). PL 1977, c. 694, §706 (AMD). PL 1983, c. 480, §A41 (AMD). PL 1985, c. 691, §22 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1963. -- arrest and commitment (REPEALED)

§1963. -- arrest and commitment
(REPEALED)
SECTION HISTORY
PL 1971, c. 622, §127 (AMD). PL 1975, c. 765, §23 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 219: ASSESSMENT AND COLLECTION OF TAX › 36 §1965. Enforcement of lien (REPEALED)

§1965. Enforcement of lien
(REPEALED)
SECTION HISTORY
PL 1975, c. 765, §24 (NEW). PL 1985, c. 691, §23 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 221: OVERPAYMENTS, REFUNDS › 36 §2011. Overpayment; refunds

§2011. Overpayment; refunds
If the State Tax Assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax under this Part has been paid more than once or has been erroneously or illegally collected or computed, the assessor shall certify to the State Controller the amount paid in excess of that legally due. That amount must be credited by the assessor on any taxes then due from the taxpayer and the balance refunded to the taxpayer or the taxpayer's successor in interest, but no such credit or refund may be allowed unless within 3 years from the date of overpayment either a written petition stating the grounds upon which the refund or credit is claimed is filed with the assessor or the overpayment is discovered on audit. Interest at the rate determined pursuant to section 186 must be paid on any balance refunded pursuant to this chapter from the date the return listing the overpayment was filed or the date the payment was made, whichever is later, except that no interest may be paid with respect to the refunds provided by section 2013 and, in cases of excessive or erroneous collections, interest must be paid in accordance with section 1814, subsection 3. At the election of the assessor, unless the taxpayer specifically requests a cash refund, the refund may be credited to the taxpayer's sales and use tax account, but, in the case of a credit no further interest may accrue from the date of that election. The taxpayer may not apply for a refund of any amount assessed when administrative and judicial review under section 151 has been completed.   [PL 2005, c. 218, §29 (AMD).]
A taxpayer making an application for a refund or credit of erroneously or illegally collected sales tax paid by the taxpayer to the retailer must submit an affidavit as prescribed by the assessor stating in part that the refund or credit has not been and will not be requested from the retailer.   [PL 2017, c. 257, §1 (NEW).]
A taxpayer dissatisfied with the decision of the assessor, upon a written request for refund filed under this section may request reconsideration and appeal from the reconsideration in the same manner and under the same conditions as in the case of assessments made under chapter 7. The decision of the assessor upon a written request for refund becomes final as to law and fact in the same manner and under the same conditions as in the case of assessments made under chapter 7.   [PL 2013, c. 331, Pt. C, §10 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
SECTION HISTORY
PL 1977, c. 694, §707 (AMD). PL 1979, c. 378, §17 (AMD). PL 1981, c. 180, §§2,3 (AMD). PL 1985, c. 691, §24 (AMD). PL 1987, c. 772, §25 (AMD). PL 2005, c. 218, §29 (AMD). PL 2013, c. 331, Pt. C, §10 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF). PL 2017, c. 257, §1 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 221: OVERPAYMENTS, REFUNDS › 36 §2012. Refund of sales tax on goods removed from State

§2012. Refund of sales tax on goods removed from State
A business that operates both within and without this State may request a refund of Maine sales tax paid at the time of purchase on tangible personal property that is placed in inventory in this State and subsequently withdrawn from inventory for:   [PL 2015, c. 300, Pt. A, §27 (NEW).]
1.  Use outside the State.
Use at a fixed location of the business in another taxing jurisdiction;
[PL 2015, c. 300, Pt. A, §27 (NEW).]
2.  Fabrication, attachment or incorporation outside the State.
Fabrication, attachment or incorporation into other tangible personal property for use at a fixed location of the business in another taxing jurisdiction; or
[PL 2015, c. 300, Pt. A, §27 (NEW).]
3.  Incorporation into real property.
Incorporation into real property located in another taxing jurisdiction.
[PL 2015, c. 300, Pt. A, §27 (NEW).]
In order to be eligible for the refund, the tangible personal property on which sales tax was paid may not be used by the business prior to its withdrawal from inventory for any purpose other than storage or the fabrication, attachment or incorporation described in subsection 2. The business must also maintain inventory records by which the acquisition and disposition of such tangible personal property may be traced. A refund may not be made when the taxing jurisdiction to which the tangible personal property is removed levies a sales or use tax. Refunds under this section must be requested in accordance with section 2011.   [PL 2015, c. 300, Pt. A, §27 (NEW).]
SECTION HISTORY
PL 1967, c. 88 (AMD). PL 2015, c. 300, Pt. A, §27 (RPR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 221: OVERPAYMENTS, REFUNDS › 36 §2014. Fish passage facilities

§2014. Fish passage facilities
Taxes on the sale or use of materials used in the construction of fish passage facilities in new, reconstructed or redeveloped dams, when the fish passage facilities are built in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources, shall be refundable.   [PL 1983, c. 560, §§4, 6 (NEW).]
The State Tax Assessor shall refund sales or use tax paid on these construction materials upon the submission by a person of the following:   [PL 1983, c. 560, §§4, 6 (NEW).]
1.  Certification concerning construction.
A certification from the Department of Inland Fisheries and Wildlife or the Department of Marine Resources that the fish passage facilities were constructed in accordance with approved plans and specifications; and
[PL 1983, c. 560, §§4, 6 (NEW).]
2.  Application for tax rebate.
An application for a tax rebate which shall state at a minimum the construction materials purchased, its manufacturers, its cost, the use of which the purchaser has made of the materials and the seller from whom the purchase was made, and shall be accompanied by a copy of the purchase invoices.
[PL 1983, c. 560, §§4, 6 (NEW).]
SECTION HISTORY
PL 1983, c. 560, §§4,6 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 221: OVERPAYMENTS, REFUNDS › 36 §2015. Rental vehicle excise tax reimbursement

§2015. Rental vehicle excise tax reimbursement
1.  Report.
Annually, on or before September 1st, a vehicle owner or rental company engaged in the business of renting automobiles for a period of less than one year, in order to claim an excise tax reimbursement, shall file a report with the State Tax Assessor. The report must include the information required by the State Tax Assessor to determine the taxpayer's excise tax reimbursement entitlement. The State Tax Assessor may extend the September 1st filing deadline for a period not to exceed one year for good cause.
[PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).]
2.  Reimbursement.
The State Tax Assessor shall determine the reimbursement to be paid to a taxpayer filing a return pursuant to subsection 1. The reimbursement is the amount that is the smaller of:
A. The amount determined by computing the total excise tax credit entitlement during the most recently completed period from July 1st to June 30th for which a taxpayer has filed a return pursuant to subsection 1. An excise tax credit accrues for each vehicle excise tax paid in the prior completed period for which the associated Maine registration was surrendered prior to the expiration of the associated 12-month excise tax period, unless the excise tax was credited to another registration, in which case the 12-month period continues to run in association with the replacement registration. The amount of the credit is equal to the amount of the excise tax paid in order to register the original vehicle multiplied by a fraction, the numerator of which is the number of complete months short of 12 months during which the registration was surrendered and the denominator is 12; or   [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).]
B. Three-tenths of the amount of tax paid to the State by the taxpayer resulting from the tax on the rental of automobiles for a period of less than one year during the most recently completed period from July 1st to June 30th.   [PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).]
[PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).]
3.  Treasurer of State; notification.
Upon the determination of the reimbursement amount to be paid to a vehicle owner or rental company, the State Tax Assessor shall inform the Treasurer of State of the determination and the Treasurer of State shall make the reimbursement. These reimbursements must be accounted for and paid as sales and use tax refunds. Unless the reimbursement is paid before November 1st of the year in which the report required in subsection 1 is filed or within 60 days of the filing of that report, whichever is later, interest at the rate provided in section 186 must be paid for the period of time that transpires after the deadline before payment is made.
[PL 1993, c. 701, §8 (NEW); PL 1993, c. 701, §10 (AFF).]
SECTION HISTORY
PL 1993, c. 701, §8 (NEW). PL 1993, c. 701, §10 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 221: OVERPAYMENTS, REFUNDS › 36 §2017. Qualified community wind power generator; reimbursement of certain taxes (REPEALED)

§2017. Qualified community wind power generator; reimbursement of certain taxes
(REPEALED)
SECTION HISTORY
PL 2005, c. 646, §6 (NEW). PL 2005, c. 665, §4 (NEW). PL 2007, c. 466, Pt. A, §61 (RAL). PL 2007, c. 693, §§17-21 (AMD). PL 2007, c. 693, §37 (AFF). PL 2017, c. 170, Pt. F, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 221: OVERPAYMENTS, REFUNDS › 36 §2018. Reimbursement of certain taxes relating to advanced communications technology infrastructure (REALLOCATED FROM TITLE 36, SECTION 2017) (REPEALED)

§2018. Reimbursement of certain taxes relating to advanced communications technology infrastructure
(REALLOCATED FROM TITLE 36, SECTION 2017)
(REPEALED)
SECTION HISTORY
PL 2007, c. 466, Pt. A, §61 (RAL). MRSA T. 36 §2018, sub-§8 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 221: OVERPAYMENTS, REFUNDS › 36 §2019. Refund of sales tax on purchases of parts and supplies (REPEALED)

§2019. Refund of sales tax on purchases of parts and supplies
(REPEALED)
SECTION HISTORY
PL 2007, c. 658, §3 (NEW). PL 2015, c. 300, Pt. A, §28 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 221: OVERPAYMENTS, REFUNDS › 36 §2021. Refund of sales and use tax on purchases of battery energy storage systems

§2021. Refund of sales and use tax on purchases of battery energy storage systems
1.  Definitions.
For purposes of this section, unless the context otherwise indicates, the following terms have the following meanings.
A. "Energy storage system" means commercial machinery or equipment that is capable of absorbing energy, storing the energy for a period of time and discharging the energy after it has been stored.   [PL 2021, c. 758, §1 (NEW).]
B. "Qualifying battery energy storage system" means an energy storage system that is a battery energy storage system with a capacity of 50 megawatts or greater that is located at a single site in the State, as evidenced by the interconnection agreement that applies to the battery energy storage system, and includes all parts and accessories that are integral to such a battery energy storage system.   [PL 2021, c. 758, §1 (NEW).]
[PL 2021, c. 758, §1 (NEW).]
2.  Refund authorized.
The assessor shall refund the sales or use tax imposed pursuant to this Part and paid by a person that purchases a qualifying battery energy storage system on or after January 1, 2023 and before December 31, 2025.
[PL 2021, c. 758, §1 (NEW).]
3.  Procedure and limitations.
A person that purchases a qualifying battery energy storage system and pays the tax imposed pursuant to this Part may submit a claim for reimbursement on a form prescribed by the assessor filed within 3 years of the payment of the sales or use tax to which the reimbursement relates, except that a claim for reimbursement may not be submitted prior to July 1, 2023.
[PL 2021, c. 758, §1 (NEW).]
4.  Audit.
The assessor may audit a claim for reimbursement filed under this section. If the assessor determines that the amount of the reimbursement was incorrect, the assessor may issue an assessment within 3 years from the date of purchase of the qualifying battery energy storage system or the date the claim was filed, whichever is later, or at any time if a fraudulent claim was filed. The claimant may seek reconsideration of the assessment pursuant to section 151.
[PL 2021, c. 758, §1 (NEW).]
5.  Payment of claims.
The assessor shall pay the reimbursement amount to the claimant within 30 days after receipt of a properly completed claim. Interest is not allowed on any payment made to a claimant pursuant to this section.
[PL 2021, c. 758, §1 (NEW).]
SECTION HISTORY
PL 2021, c. 758, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 223: RECORDS › 36 §2061. Records of retailers (REPEALED)

§2061. Records of retailers
(REPEALED)
SECTION HISTORY
PL 1965, c. 362, §7 (AMD). PL 1979, c. 378, §18 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 223: RECORDS › 36 §2062. Tax assessor's records confidential (REPEALED)

§2062. Tax assessor's records confidential
(REPEALED)
SECTION HISTORY
PL 1969, c. 584, §2 (AMD). PL 1977, c. 668, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 225: ENFORCEMENT AND PENALTIES › 36 §2111. Injunctions (REPEALED)

§2111. Injunctions
(REPEALED)
SECTION HISTORY
PL 1981, c. 470, §A158 (AMD). PL 2001, c. 583, §13 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 3: SALES AND USE TAX › Chapter 225: ENFORCEMENT AND PENALTIES › 36 §2113. Criminal penalties (REPEALED)

§2113. Criminal penalties
(REPEALED)
SECTION HISTORY
PL 1977, c. 696, §277 (AMD). PL 1991, c. 780, §CCC3 (AMD). PL 1995, c. 639, §9 (AMD). PL 1995, c. 640, §7 (AMD). PL 1997, c. 393, §A42 (RPR). PL 2003, c. 452, §U5 (RPR). PL 2003, c. 452, §X2 (AFF). PL 2007, c. 438, §51 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 351: GENERAL PROVISIONS (REPEALED) › 36 §2351. Failure to make return; assessment (REPEALED)

§2351. Failure to make return; assessment
(REPEALED)
SECTION HISTORY
PL 1965, c. 135, §2 (AMD). PL 1973, c. 788, §188 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 351: GENERAL PROVISIONS (REPEALED) › 36 §2352. Authority of state tax assessor to examine books (REPEALED)

§2352. Authority of state tax assessor to examine books
(REPEALED)
SECTION HISTORY
PL 1965, c. 135, §3 (AMD). PL 1973, c. 788, §189 (AMD). PL 1975, c. 623, §58 (AMD). PL 1977, c. 679, §§9, 10 (AMD). PL 1981, c. 364, §29 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 353: CORPORATE FRANCHISES › 36 §2401. Taxation and rate (REPEALED)

§2401. Taxation and rate
(REPEALED)
SECTION HISTORY
PL 1971, c. 439, §24 (AMD). PL 1973, c. 730, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 353: CORPORATE FRANCHISES › 36 §2402. Taxes, how assessed, when due and payable (REPEALED)

§2402. Taxes, how assessed, when due and payable
(REPEALED)
SECTION HISTORY
PL 1971, c. 565, §23 (AMD). PL 1973, c. 730, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 353: CORPORATE FRANCHISES › 36 §2403. Tax to be a debt due from corporation (REPEALED)

§2403. Tax to be a debt due from corporation
(REPEALED)
SECTION HISTORY
PL 1973, c. 382, §1 (AMD). PL 1973, c. 730, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 353: CORPORATE FRANCHISES › 36 §2404. Neglect or refusal to pay (REPEALED)

§2404. Neglect or refusal to pay
(REPEALED)
SECTION HISTORY
PL 1973, c. 382, §2 (AMD). PL 1973, c. 730, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 353: CORPORATE FRANCHISES › 36 §2406. Preparation and publication of annual list (REPEALED)

§2406. Preparation and publication of annual list
(REPEALED)
SECTION HISTORY
PL 1971, c. 565, §24 (AMD). PL 1973, c. 382, §4 (AMD). PL 1973, c. 730, §6 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 353: CORPORATE FRANCHISES › 36 §2407. Revival of charter; recording of data (REPEALED)

§2407. Revival of charter; recording of data
(REPEALED)
SECTION HISTORY
PL 1973, c. 730, §7 (AMD). PL 1975, c. 18, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 355: EXPRESS COMPANIES (REPEALED) › 36 §2461. Companies and persons doing express business to apply annually for license and to pay tax (REPEALED)

§2461. Companies and persons doing express business to apply annually for license and to pay tax
(REPEALED)
SECTION HISTORY
PL 1965, c. 135, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 355: EXPRESS COMPANIES (REPEALED) › 36 §2462. Annual return to state tax assessor; assessment of tax (REPEALED)

§2462. Annual return to state tax assessor; assessment of tax
(REPEALED)
SECTION HISTORY
PL 1965, c. 135, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 355: EXPRESS COMPANIES (REPEALED) › 36 §2463. State tax in place of local taxation (REPEALED)

§2463. State tax in place of local taxation
(REPEALED)
SECTION HISTORY
PL 1965, c. 135, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2511. Companies taxable; rate (REPEALED)

§2511. Companies taxable; rate
(REPEALED)
SECTION HISTORY
PL 1973, c. 727, §2 (AMD). PL 1975, c. 241 (AMD). PL 1981, c. 514, §1 (AMD). PL 1983, c. 479, §1 (AMD). PL 1985, c. 783, §9 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2512. Annual returns to Superintendent of Insurance

§2512. Annual returns to Superintendent of Insurance
Every domestic life insurance company shall include in its annual return to the Superintendent of Insurance a statement of the amount of premiums and annuity considerations liable to taxation as provided in section 2513, and of the real estate held by it on the 31st day of the previous December, showing in detail the amount of all premiums including annuity considerations whether in cash or notes absolutely payable, received by the company from residents of this State during the preceding calendar year and all dividends paid to policyholders in this State on account of the premiums or annuity considerations as required by blanks furnished by the superintendent. The taxes provided by section 2513 shall be paid as provided in section 2521‑A, and this section and section 2518 shall be applicable thereto.   [PL 1985, c. 783, §10 (AMD).]
SECTION HISTORY
PL 1973, c. 585, §12 (AMD). PL 1973, c. 727, §3 (RPR). PL 1985, c. 783, §10 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2513-A. Tax on premiums of risk retention groups

§2513-A. Tax on premiums of risk retention groups
Each risk retention group, as defined in Title 24‑A, section 6093, is liable for payment of premium taxes with respect to direct business for risks resident or located in this State at the same rate and subject to the same interest and penalties as authorized insurers. Each risk retention group shall, on or before March 15th, file with the State Tax Assessor and the Superintendent of Insurance, on forms prescribed by the assessor, a return covering the year ending on the preceding December 31st. At the time of filing the return, each risk retention group shall pay to the assessor the applicable percentage of the difference between the gross and return premiums reported for business transacted during that year.   [PL 2007, c. 627, §53 (AMD).]
SECTION HISTORY
PL 1987, c. 481, §4 (NEW). PL 2007, c. 627, §53 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED)

§2513-B. Tax on premiums collected by captive insurers; rate of tax
(REPEALED)
SECTION HISTORY
PL 1997, c. 435, §2 (NEW). PL 1997, c. 583, §6 (AMD). PL 2007, c. 240, Pt. KKKK, §2 (RP). PL 2007, c. 240, Pt. KKKK, §7 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2513-C. Premium tax on travel insurance premiums

§2513-C. Premium tax on travel insurance premiums
1.  Definitions.
As used in this section, unless the context otherwise indicates, the following terms have the following meanings.
A. "Blanket travel insurance" has the same meaning as in Title 24‑A, section 7052‑A, subsection 2.   [RR 2021, c. 1, Pt. A, §47 (COR).]
B. "Cancellation fee waiver" has the same meaning as in Title 24‑A, section 7052‑A, subsection 3.   [RR 2021, c. 1, Pt. A, §47 (COR).]
C. "Primary certificate holder" has the same meaning as in Title 24‑A, section 7052‑A, subsection 9.   [RR 2021, c. 1, Pt. A, §47 (COR).]
D. "Primary policyholder" has the same meaning as in Title 24‑A, section 7052‑A, subsection 10.   [RR 2021, c. 1, Pt. A, §47 (COR).]
E. "Travel assistance services" has the same meaning as in Title 24‑A, section 7052‑A, subsection 13.   [RR 2021, c. 1, Pt. A, §47 (COR).]
F. "Travel insurance" has the same meaning as in Title 24‑A, section 7052‑A, subsection 14.   [RR 2021, c. 1, Pt. A, §47 (COR).]
[RR 2021, c. 1, Pt. A, §47 (COR).]
2.  Paying premium tax.
An insurer shall pay a premium tax as provided in section 2513 on travel insurance premiums paid by any of the following:
A. A primary policyholder who is a resident of the State;   [PL 2021, c. 354, §18 (NEW).]
B. A primary certificate holder who is a resident of the State; and   [PL 2021, c. 354, §18 (NEW).]
C. A blanket travel insurance policyholder that is a resident of the State or has its principal place of business in the State, or in the case of an affiliate's or subsidiary's purchasing blanket travel insurance for eligible blanket travel insurance group members, the policyholder's affiliate or subsidiary has its principal place of business in the State, subject to any apportionment rules that apply to the insurer across multiple taxing jurisdictions or that permit the insurer to allocate premiums on an apportioned basis in a reasonable and equitable manner in those jurisdictions as determined by the assessor.   [PL 2021, c. 354, §18 (NEW).]
[PL 2021, c. 354, §18 (NEW).]
3.  Insurer requirements.
An insurer shall:
A. Document the state of residence or principal place of business of the policyholder or certificate holder described in subsection 1; and   [PL 2021, c. 354, §18 (NEW).]
B. Report as premiums only the amount allocable to travel insurance and not any amounts received for travel assistance services or cancellation fee waivers.   [PL 2021, c. 354, §18 (NEW).]
[PL 2021, c. 354, §18 (NEW).]
SECTION HISTORY
PL 2021, c. 354, §18 (NEW). RR 2021, c. 1, Pt. A, §47 (COR).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2514. Applicability of provisions

§2514. Applicability of provisions
Sections 2512 and 2513 shall not apply to the taxation of any annuity consideration on any annuity contract issued prior to August 1, 1943. Sections 2512 and 2513 shall not apply to any premium from an insurance contract, which premium is received prior to October 1, 1969, or any consideration, regardless of when received, from any retirement annuity contracts issued by an insurance or annuity company organized and operated without profit to any private shareholder or individual exclusively for the purpose of aiding nonproprietary educational and scientific institutions pursuant to a retirement program established under the United States Internal Revenue Code, Section 403 (b). Premiums or considerations received from life insurance policies or annuity contracts issued in connection with the funding of a deferred compensation plan described under the United States Internal Revenue Code, Section 457, a pension, annuity or profit-sharing plan or individual retirement account or annuity qualified or exempt under the United States Internal Revenue Code, Section 401, 403, 404, 408 or 501, as now or hereafter amended or renumbered from time to time, shall be exempt from tax.   [PL 1987, c. 343, §7 (AMD).]
SECTION HISTORY
PL 1967, c. 453 (AMD). PL 1969, c. 412 (AMD). PL 1973, c. 625, §262 (AMD). PL 1973, c. 727, §5 (AMD). PL 1975, c. 641 (AMD). PL 1985, c. 783, §12 (AMD). PL 1987, c. 343, §7 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2515. Amount of tax

§2515. Amount of tax
In determining the amount of tax due under sections 2513 and 2531, each company shall deduct from the full amount of gross direct premiums the amount of all direct return premiums on the gross direct premiums and all dividends paid to policyholders on direct premiums, and the tax must be computed by those companies or their agents. Except when direct return premiums are returned in the same tax year that the premium was paid, the deduction allowed in this section may be taken only if the tax under this Part has been paid.   [PL 2013, c. 331, Pt. C, §11 (AMD).]
SECTION HISTORY
PL 1985, c. 783, §13 (AMD). PL 1997, c. 435, §3 (AMD). PL 2003, c. 20, §CC2 (AMD). PL 2003, c. 20, §CC3 (AFF). PL 2007, c. 240, Pt. KKKK, §3 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF). PL 2013, c. 331, Pt. C, §11 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2517. Mutual fire companies doing mill business; returns

§2517. Mutual fire companies doing mill business; returns
Mutual fire insurance companies incorporated under the laws of other states, which insure only factories or mills, or property connected with such factories or mills, admitted to do business in this State, shall comply with all the requirements of law except that in lieu of all other taxation upon premiums in this State, such companies shall pay a tax at the rate of 2% on gross premiums in force on risks in this State, after deducting the unabsorbed portion of such premium, computed at the rate of return actually made on annual policies expiring during the year by said insurance companies.   [PL 1973, c. 727, §7 (AMD).]
SECTION HISTORY
PL 1973, c. 727, §7 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 4: BUSINESS TAXES › Chapter 357: INSURANCE COMPANIES › 36 §2518. Neglect to make return; assessment; failure to pay

§2518. Neglect to make return; assessment; failure to pay
If any insurance company or association fails to pay on demand a tax assessed under section 141, subsection 2, paragraph C, the State Tax Assessor shall certify that failure to the Superintendent of Insurance who shall give notice to the company or association that it may not do any more business in the State. Whoever, after such notice, does business for such company or association is guilty of a Class E crime.   [PL 2007, c. 240, Pt. KKKK, §4 (AMD); PL 2007, c. 240, Pt. KKKK, §7 (AFF).]
SECTION HISTORY
PL 1973, c. 727, §8 (RPR). PL 1973, c. 785, §12 (AMD). PL 1977, c. 696, §278 (AMD). PL 1979, c. 378, §19 (AMD). PL 1997, c. 435, §4 (AMD). PL 2007, c. 240, Pt. KKKK, §4 (AMD). PL 2007, c. 240, Pt. KKKK, §7 (AFF).