2005 Maine Code - TITLE 36 — TAXATION

Part 1: GENERAL PROVISIONS

• Chapter 2 — SPECIAL INDUSTRY TAXES (HEADING: PL 1981, c. 706, §2 (rp)) (§31 -  §101)

• Chapter 7 — UNIFORM ADMINISTRATIVE PROVISIONS (§111 -  §193)
• Chapter 9 — JUSTIFICATION OF TAX EXPENDITURES (HEADING: PL 2001, c. 652, §5 (rp)) (§195 -  §199)
• Chapter 10 — TAX EXPENDITURE REVIEW (HEADING: PL 2001, c. 652, §7 (new)) (§199-A -  §199-D)
• Chapter 11 — REVENUE IMPACT (HEADING: PL 1997, c. 744, §1 (new)) (§200 -  §200)

Part 2: PROPERTY TAXES

• Chapter 101 — GENERAL PROVISIONS (§201 -  §298)
• Chapter 102 — PROPERTY TAX ADMINISTRATION (§301 -  §331)
• Chapter 103 — ASSESSMENT AND COLLECTION OF TAXES (§341 -  §458)
• Chapter 104 — PRIMARY ASSESSING AREAS (§471 -  §486)
• Chapter 105 — CITIES AND TOWNS (§501 -  §1152)
• Chapter 107 — UNINCORPORATED AND UNORGANIZED PLACES (§1141 -  §1422)

• Chapter 109-A — COMMERCIAL FISHING VESSELS (HEADING: PL 1983, c. 862, §83 (rp)) (§1441 -  §1447)
• Chapter 111 — AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES (§1481 -  §1491)
• Chapter 111-A — BUS TAXATION PRORATION AGREEMENT (HEADING: PL 1993, c. 683, Pt. B, §3 (new); §5 (aff)) (§1492 -  §1499-C)
• Chapter 112 — WATERCRAFT EXCISE TAX (§1501 -  §1506)
• Chapter 113 — TIMBER AND GRASS ON PUBLIC RESERVED LOTS (§1541 -  §1547)
• Chapter 115 — UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX (§1601 -  §1611)

Part 3: SALES AND USE TAX

• Chapter 211 — GENERAL PROVISIONS (§1751 -  §1765)
• Chapter 213 — SALES TAX (§1811 -  §1816)
• Chapter 215 — USE TAX (§1861 -  §1865)
• Chapter 217 — ADMINISTRATION AND OPERATION (§1901 -  §1906)
• Chapter 218 — TRUST FUNDS (§1921 -  §1925)
• Chapter 219 — ASSESSMENT AND COLLECTION OF TAX (§1951 -  §1965)
• Chapter 221 — OVERPAYMENTS, REFUNDS (§2011 -  §2017)
• Chapter 223 — RECORDS (§2061 -  §2062)
• Chapter 225 — ENFORCEMENT AND PENALTIES (§2111 -  §2464)

Part 4: BUSINESS TAXES

• Chapter 357 — INSURANCE COMPANIES (§2511 -  §2530)
• Chapter 358 — SERVICE PROVIDER TAX (HEADING: PL 2003, c. 673, Pt. V, §25 (new); §29 (aff)) (§2551 -  §2573)

• Chapter 361 — RAILROAD COMPANIES (§2621 -  §2628)
• Chapter 363 — TELEPHONE AND TELEGRAPH COMPANIES (§2681 -  §2689)
• Chapter 364 — TELECOMMUNICATIONS SERVICE (HEADING: PL 1987, c. 507, §§5,6 (rp)) (§2691 -  §2706)

• Chapter 366 — FOREST FIRE SUPPRESSION (§2711 -  §2715)
• Chapter 367 — COMMERCIAL FORESTRY EXCISE TAX (§2721 -  §2728)
• Chapter 369 — HOSPITALS (HEADING: PL 1987, c. 847, §5 (new)) (§2801 -  §2801-A)
• Chapter 370 — GROSS RECEIPTS TAX (HEADING: PL 1993, c. 410, Pt. YY, §2 (new); 1995, c. 665, Pt. E, §2 (rp)) (§2821 -  §2825)
• Chapter 371 — MINING EXCISE TAX (§2851 -  §2866)
• Chapter 373 — HEALTH CARE PROVIDER TAX (HEADING: PL 2001, c. 714, Pt. CC, §3 (new)) (§2871 -  §2873)
• Chapter 375 — HOSPITAL TAX (HEADING: PL 2001, c. 714, Pt. NN, §2 (new)) (§2881 -  §2883)
• Chapter 377 — HOSPITAL TAX (HEADING: PL 2003, c. 513, Pt. H, §1 (new)) (§2891 -  §2893)

Part 5: MOTOR FUEL TAXES

• Chapter 451 — GASOLINE TAX (§2901 -  §2916-A)
• Chapter 453 — GASOLINE ROAD TAX (HEADING: PL 1987, c. 472, §3 (rp)) (§2961 -  §2972)
• Chapter 455 — USE FUEL TAX (§3021 -  §3040)
• Chapter 457 — TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES (§3091 -  §3153)
• Chapter 459 — SPECIAL FUEL TAX ACT (§3201 -  §3224)
• Chapter 461 — TRUST FUNDS (§3231 -  §3242)
• Chapter 463 — REGIONAL FUEL TAX AGREEMENT (HEADING: PL 1983, c. 863, Pt. D, §2 (rp)) (§3291 -  §3308)
• Chapter 463-A — REGIONAL FUEL TAX AGREEMENT (HEADING: PL 1999, c. 414, §33 (rp)) (§3311 -  §3314)
• Chapter 465 — INDEXING OF MOTOR FUEL TAX RATES (HEADING: PL 2001, c. 688, §8 (new)) (§3321 -  §3321)

Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES

• Chapter 551 — GENERAL PROVISIONS (HEADING: PL 1997, c. 668, §26 (rp)) (§3401 -  §3404)
• Chapter 553 — PROPERTY TAXABLE (HEADING: PL 1997, c. 668, §26 (rp)) (§3461 -  §3471)
• Chapter 555 — POWERS AND DUTIES OF STATE TAX ASSESSOR (HEADING: PL 1997, c. 668, §2 (rp)) (§3521 -  §3527)
• Chapter 557 — DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES (HEADING: PL 1997, c. 668, §2 (rp)) (§3581 -  §3584)
• Chapter 559 — VALUATION (HEADING: PL 1997, c. 668, §2 (rp)) (§3631 -  §3636)
• Chapter 561 — PAYMENT AND LIABILITY FOR TAX (HEADING: PL 1997, c. 668, §2 (rp)) (§3681 -  §3688)
• Chapter 563 — ESTATE TAX (HEADING: PL 1997, c. 668, §2 (rp)) (§3741 -  §3745)
• Chapter 565 — ABATEMENT AND REFUNDS (HEADING: PL 1997, c. 668, §2 (rp)) (§3801 -  §3802)
• Chapter 567 — REPORTS (§3851 -  §3852)
• Chapter 569 — INTERSTATE ARBITRATION (§3911 -  §3924)
• Chapter 571 — INTERSTATE COMPROMISE (§3981 -  §3985)
• Chapter 573 — RECIPROCITY IN COLLECTION (§4041 -  §4046)
• Chapter 575 — MAINE ESTATE TAX (§4061 -  §4079)

Part 7: SPECIAL TAXES

• Chapter 701 — BLUEBERRY TAX (§4301 -  §4318)
• Chapter 703 — CIGARETTE TAX (§4361 -  §4384)
• Chapter 704 — TOBACCO PRODUCTS TAX (§4401 -  §4409)
• Chapter 704-A — ILLEGAL DRUGS (HEADING: PL 1995, c. 281, §24 (rp)) (§4421 -  §4436)
• Chapter 705 — FERTILIZER TAX (HEADING: PL 1995, c. 281, §24 (rp)) (§4441 -  §4457)

• Chapter 707 — MILK TAX (HEADING: PL 1991, c. 376, §57 (rp)) (§4501 -  §4512)
• Chapter 708 — MAINE DAIRY AND NUTRITION COUNCIL TAX (HEADING: PL 1991, c. 376, §57 (rp)) (§4521 -  §4531)
• Chapter 708-A — MAINE DAIRY FARM STABILIZATION ACT (HEADING: PL 1995, c. 2, §4 (rp)) (§4541 -  §4547)
• Chapter 709 — POTATO TAX (§4561 -  §4572)
• Chapter 710 — POTATO INDUSTRY (§4601 -  §4638)

• Chapter 711-A — REAL ESTATE TRANSFERS (§4641 -  §4654)

• Chapter 713 — SARDINE TAX (HEADING: PL 1999, c. 678, §2 (rp)) (§4691 -  §4700)
• Chapter 714 — MAHOGANY QUAHOG TAX (HEADING: PL 1987, c. 513, §10 (new)) (§4711 -  §4754)

• Chapter 716 — MILK HANDLING TAX (HEADING: PL 1995, c. 2, §5 (new)) (§4771 -  §4810)

• Chapter 718 — GENERAL PROVISIONS (HEADING: PL 2001, c. 396, §33 (rp)) (§4821 -  §4821)
• Chapter 719 — RECYCLING ASSISTANCE FEE (HEADING: PL 1991, c. 517, Pt. B, §1 (new)) (§4831 -  §4834)
• Chapter 721 — MILK HANDLING FEE (HEADING: PL 2005, c. 396, §8 (new)) (§4901 -  §4902)

Part 8: INCOME TAXES

• Chapter 801 — DEFINITIONS (§5101 -  §5102)
• Chapter 803 — IMPOSITION OF TAX ON INDIVIDUALS (§5111 -  §5116)
• Chapter 805 — COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS (§5121 -  §5131)
• Chapter 807 — COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS (§5140 -  §5146)
• Chapter 809 — IMPOSITION OF TAX ON ESTATES AND TRUSTS (§5160 -  §5162)
• Chapter 811 — COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS (§5163 -  §5167)
• Chapter 813 — COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES (§5175 -  §5177)
• Chapter 814 — LIMITED LIABILITY COMPANIES (HEADING: PL 1999, c. 414, §41 (new)) (§5180 -  §5180)
• Chapter 815 — PARTNERS AND PARTNERSHIPS (§5190 -  §5192)
• Chapter 817 — IMPOSITION OF TAX ON CORPORATIONS (§5200 -  §5202-C)
• Chapter 818 — ADDITIONAL TAXES (§5203 -  §5204-B)
• Chapter 819 — FRANCHISE TAX (§5205 -  §5206-G)
• Chapter 821 — APPORTIONMENT OF INCOME (HEADING: PL 1987, c. 841, §8 (rpr)) (§5210 -  §5212)
• Chapter 822 — TAX CREDITS (§5213 -  §5219-AA)
• Chapter 823 — INCOME TAX RETURNS (§5220 -  §5234)
• Chapter 825 — INFORMATION RETURNS (§5240 -  §5244)
• Chapter 827 — WITHHOLDING OF TAX (§5250 -  §5255-B)
• Chapter 829 — ACCOUNTING PERIODS AND METHODS OF ACCOUNTING (§5256 -  §5259)
• Chapter 831 — PROCEDURE AND ADMINISTRATION (§5260 -  §5290)
• Chapter 833 — JUDICIAL REVIEW (§5300 -  §5306)
• Chapter 835 — MISCELLANEOUS ENFORCEMENT PROVISIONS (§5310 -  §5322)
• Chapter 837 — CRIMINAL OFFENSES (§5330 -  §5334)
• Chapter 839 — POWERS OF ASSESSOR (HEADING: PL 1995, c. 281, §37 (rp)) (§5340 -  §5342)
• Chapter 841 — INFLATION ADJUSTMENTS (§5401 -  §5403)

Part 9: TAXPAYER BENEFIT PROGRAMS

• Chapter 901 — THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (HEADING: PL 1987, c. 516, §1 (rp)) (§6101 -  §6121)
• Chapter 902 — HOMESTEAD TAX RELIEF ACT OF 1978 (§6141 -  §6155)

• Chapter 905 — CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (HEADING: PL 2001, c. 691, §4 (rp)) (§6161 -  §6164)
• Chapter 907 — MAINE RESIDENTS PROPERTY TAX PROGRAM (HEADING: PL 1989, c. 534, Pt. A, §1 (rpr)) (§6201 -  §6220)
• Chapter 907-A — MUNICIPAL PROPERTY TAX ASSISTANCE (HEADING: PL 2005, c. 395, §4 (new)) (§6231 -  §6232)
• Chapter 908 — DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES (HEADING: PL 1989, c. 534, Pt. C, §1 (new)) (§6250 -  §6267)
• Chapter 909 — 1987 Tax Rebate Act (HEADING: PL 1995, c. 281, §38 (rp)) (§6301 -  §6304)
• Chapter 910 — 1988 INDIVIDUAL SURPLUS RETURN ACT (HEADING: PL 1995, c. 281, §39 (rp)) (§6401 -  §6402)
• Chapter 911 — 1988 CORPORATE SURPLUS RETURN ACT (HEADING: PL 1995, c. 281, §40 (rp)) (§6501 -  §6504)
• Chapter 913 — TAX AMNESTY (HEADING: PL 1995, c. 281, §41 (rp)) (§6551 -  §6559)
• Chapter 914 — 2003 TAX AMNESTY PROGRAM (HEADING: PL 2003, c. 20, Pt. AA, §4 (new)) (§6571 -  §6576)
• Chapter 914-A — MAINE USE TAX COMPLIANCE PROGRAM (HEADING: PL 2005, c. 519, Pt. TT, §1 (new)) (§6581 -  §6585)
• Chapter 915 — REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY (HEADING: PL 1995, c. 368, Pt. FFF, §2 (new)) (§6651 -  §6665)
• Chapter 917 — EMPLOYMENT TAX INCREMENT FINANCING (HEADING: PL 1995, c. 669, §5 (new)) (§6751 -  §6761)
• Chapter 919 — SHIPBUILDING FACILITY CREDIT (HEADING: PL 1997, c. 449, §1 (new)) (§6850 -  §6858)
• Chapter 919-A — MEDIA PRODUCTION REMIBURSEMENT (HEADING: PL 2005, c. 519, Pt. GG, §3 (new)) (§6901 -  §6902)

Part 10: INTERSTATE TAX COMPACTS (HEADING: PL 1997, c. 411, §2 (new))

• Chapter 920 — MULTISTATE TAX COMPACT (HEADING: PL 1997, c. 411, §2 (new); 2005, c. 332, §29 (rp)) (§7101 -  §7117)
• Chapter 921 — UNIFORM SALES AND USE TAX ADMINISTRATION ACT (HEADING: PL 2001, c. 496, §1 (new)) (§7121 -  §7129)

Part 11: STATE TAX POLICY GOALS (HEADING: PL 2005, c. 2, Pt. H, §2 (new))

• Chapter 931 — TAX BURDEN REDUCTION GOALS (HEADING: PL 2005, c. 2, Pt. H, §2 (new)) (§1 -  §7302)