There is a newer version of the Maine Revised Statutes
2005 Maine Code - Chapter 831 — PROCEDURE AND ADMINISTRATION (§5260 - §5290)
- §5260 — Examination of return (REPEALED)
- §5261 — Assessment final if no protest (REPEALED)
- §5262 — Protest by taxpayer (REPEALED)
- §5263 — Notice of determination after protest (REPEALED)
- §5264 — Action of assessor final (REPEALED)
- §5265 — Burden of proof in proceedings before the assessor
- §5266 — Evidence of related federal determination (REPEALED)
- §5267 — Mathematical error (REPEALED)
- §5268 — Waiver of restriction
- §5269 — Assessment of tax (REPEALED)
- §5270 — Limitations on assessment
- §5271 — Recovery of erroneous refund (REPEALED)
- §5272 — Interest on underpayments (REPEALED)
- §5273 — Failure to file tax returns (REPEALED)
- §5274 — Failure to pay tax (REPEALED)
- §5274-A — Penalty
- §5275 — False information with respect to withholding allowance
- §5276 — Authority to make credits or refunds
- §5276-A — Setoff of debts against refunds
- §5277 — Abatements (REPEALED)
- §5278 — Limitations on credit or refund
- §5279 — Interest on overpayment
- §5280 — Refund claim
- §5281 — Notice of denial (REPEALED)
- §5282 — Refund claim deemed denied
- §5283 — Designation by resident individuals
- §5284 — Nongame wildlife voluntary checkoff
- §5284-A — Companion animal sterilization voluntary checkoff
- §5285 — Maine Children's Trust Incorporated; checkoff
- §5285-A — Human Leukocyte Antigen Screening Fund checkoff
- §5286 — Contribution to Maine Clean Election Fund; voluntary checkoff
- §5287 — Liability of certain spouses
- §5288 — Maine Military Family Relief Fund voluntary checkoff (CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
- §5289 — Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
- §5290 — Maine Asthma and Lung Disease Research Fund; voluntary checkoff (CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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