There is a newer version of the Maine Revised Statutes
2013 Maine Revised Statutes
TITLE 36: TAXATION
Part 1: GENERAL PROVISIONS- Chapter 1: COLLECTION OF TAXES GENERALLY §1 - §7
- Chapter 2: SPECIAL INDUSTRY TAXES §31 - §35
- Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR §51 - §57
- Chapter 4: BUREAU OF PROPERTY TAXATION §71 - §77
- Chapter 5: ABATEMENT §101 - §101
- Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS §111 - §194-A
- Chapter 9: JUSTIFICATION OF TAX EXPENDITURES §195 - §199
- Chapter 10: TAX EXPENDITURE REVIEW §199-A - §199-D
- Chapter 11: REVENUE IMPACT §200 - §200
- 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 - §1332
- Chapter 109: POLL TAX §1381 - §1422
- Chapter 109-A: COMMERCIAL FISHING VESSELS §1441 - §1447
- Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES §1481 - §1491
- Chapter 111-A: BUS TAXATION PRORATION AGREEMENT §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
- 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 - §2020
- Chapter 223: RECORDS §2061 - §2062
- Chapter 225: ENFORCEMENT AND PENALTIES §2111 - §2113
- Chapter 351: GENERAL PROVISIONS §2351 - §2352
- Chapter 353: CORPORATE FRANCHISES (REPEALED) §2401 - §2407
- Chapter 355: EXPRESS COMPANIES §2461 - §2464
- Chapter 357: INSURANCE COMPANIES §2511 - §2534
- Chapter 358: SERVICE PROVIDER TAX §2551 - §2560
- Chapter 359: PARLOR CAR OWNERS §2571 - §2573
- Chapter 361: RAILROAD COMPANIES §2621 - §2628
- Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES §2681 - §2689
- Chapter 364: TELECOMMUNICATIONS SERVICE §2691 - §2696
- Chapter 365: FOREST LANDS §2701 - §2706
- Chapter 366: FOREST FIRE SUPPRESSION §2711 - §2715
- Chapter 367: COMMERCIAL FORESTRY EXCISE TAX §2721 - §2728
- Chapter 369: HOSPITALS §2801 - §2801-A
- Chapter 370: GROSS RECEIPTS TAX §2821 - §2825
- Chapter 371: MINING EXCISE TAX §2851 - §2866
- Chapter 373: HEALTH CARE PROVIDER TAX §2871 - §2873
- Chapter 375: HOSPITAL TAX §2881 - §2883
- Chapter 377: HOSPITAL TAX §2891 - §2896
- Chapter 451: GASOLINE TAX §2901 - §2916-A
- Chapter 453: GASOLINE ROAD TAX §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 §3291 - §3308
- Chapter 463-A: REGIONAL FUEL TAX AGREEMENT §3311 - §3314
- Chapter 465: INDEXING OF MOTOR FUEL TAX RATES §3321 - §3321
- Chapter 551: GENERAL PROVISIONS §3401 - §3404
- Chapter 553: PROPERTY TAXABLE §3461 - §3471
- Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR §3521 - §3527
- Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES §3581 - §3584
- Chapter 559: VALUATION §3631 - §3636
- Chapter 561: PAYMENT AND LIABILITY FOR TAX §3681 - §3688
- Chapter 563: ESTATE TAX §3741 - §3745
- Chapter 565: ABATEMENT AND REFUNDS §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
- Chapter 577: MAINE ESTATE TAX AFTER 2012 §4101 - §4118
- Chapter 701: BLUEBERRY TAX §4301 - §4318
- Chapter 703: CIGARETTE TAX §4361 - §4384
- Chapter 704: TOBACCO PRODUCTS TAX §4401 - §4409
- Chapter 704-A: ILLEGAL DRUGS §4421 - §4436
- Chapter 705: FERTILIZER TAX §4441 - §4444
- Chapter 706: MARINE WORM TAX §4451 - §4457
- Chapter 707: MILK TAX §4501 - §4512
- Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX §4521 - §4531
- Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT §4541 - §4547
- Chapter 709: POTATO TAX §4561 - §4572
- Chapter 710: POTATO INDUSTRY §4601 - §4606
- Chapter 711: QUAHOG TAX §4631 - §4638
- Chapter 711-A: REAL ESTATE TRANSFERS §4641 - §4644
- Chapter 712: REAL ESTATE TRANSFERS §4651 - §4654
- Chapter 713: SARDINE TAX §4691 - §4700
- Chapter 714: MAHOGANY QUAHOG TAX §4711 - §4718
- Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES §4751 - §4754
- Chapter 716: MILK HANDLING TAX §4771 - §4773
- Chapter 717: SWEET CORN TAX §4801 - §4810
- Chapter 718: GENERAL PROVISIONS §4821 - §4821
- Chapter 719: RECYCLING ASSISTANCE FEE §4831 - §4834
- Chapter 721: MILK HANDLING FEE §4901 - §4903
- 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 §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 §5210 - §5212
- Chapter 822: TAX CREDITS §5213 - §5219-JJ
- Chapter 823: INCOME TAX RETURNS §5220 - §5234
- Chapter 825: INFORMATION RETURNS §5240 - §5245
- Chapter 827: WITHHOLDING OF TAX §5250 - §5255-B
- Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING §5256 - §5259
- Chapter 831: PROCEDURE AND ADMINISTRATION §5260 - §5291
- Chapter 833: JUDICIAL REVIEW §5300 - §5306
- Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS §5310 - §5322
- Chapter 837: CRIMINAL OFFENSES §5330 - §5334
- Chapter 839: POWERS OF ASSESSOR §5340 - §5342
- Chapter 841: INFLATION ADJUSTMENTS §5401 - §5403
- Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT §6101 - §6121
- Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978 §6141 - §6151
- Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY §6151 - §6155
- Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM §6161 - §6164
- Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM §6201 - §6221
- Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE §6231 - §6233
- Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES §6250 - §6267
- Chapter 908-A: MUNICIPAL PROPERTY TAX DEFERRAL FOR SENIOR CITIZENS §6271 - §6271
- Chapter 909: 1987 TAX REBATE ACT §6301 - §6304
- Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT §6401 - §6402
- Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT §6501 - §6504
- Chapter 913: TAX AMNESTY §6551 - §6559
- Chapter 914: 2003 TAX AMNESTY PROGRAM §6571 - §6576
- Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM §6581 - §6585
- Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE §6591 - §6595
- Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES §6601 - §6607
- Chapter 914-D: 2012 MAINE USE TAX COMPLIANCE PROGRAM §6611 - §6615
- Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY §6651 - §6665
- Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING §6751 - §6761
- Chapter 919: SHIPBUILDING FACILITY CREDIT §6850 - §6858
- Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT §6901 - §6902
- Chapter 920: MULTISTATE TAX COMPACT §7101 - §7117
- Chapter 921: UNIFORM SALES AND USE TAX ADMINISTRATION ACT §7121 - §7129
- Chapter 931: TAX BURDEN REDUCTION GOALS §7301 - §7302
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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