There Is a Newer Version of the Maine Revised Statutes
2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
- 36 §111. Definitions
- 36 §112. State Tax Assessor
- 36 §112-A. Agreements for transfer from another state agency of debt for collection
- 36 §113. Audit and collection expenses
- 36 §114. Internal services provided by the bureau
- 36 §115. Payment by credit card
- 36 §135. Record-keeping requirements
- 36 §141. Assessment
- 36 §142. Cancellation and abatement
- 36 §143. Compromise of tax liability
- 36 §144. Application for refund
- 36 §145. Declaration of jeopardy
- 36 §151. Review of decisions of State Tax Assessor (WHOLE SECTION CONFLICT: Text as amended by PL 2011, c. 380, Pt. J, §5)
- 36 §151. Review of decisions of State Tax Assessor (WHOLE SECTION CONFLICT: Text as repealed and replaced by PL 2011, c. 439, §2)
- 36 §151-A. Additional safeguards
- 36 §151-B. Independent Appeals Office (WHOLE SECTION TEXT EFFECTIVE 7/1/12)
- 36 §151-C. Taxpayer advocate (WHOLE SECTION TEXT EFFECTIVE 7/1/12)
- 36 §152. Payment of contested taxes
- 36 §153. Time of filing or paying
- 36 §171. Demand letter
- 36 §172. Denial, suspension or revocation of license
- 36 §173. Collection by warrant
- 36 §174. Collection by civil action
- 36 §175. Applicants for license or renewal of license
- 36 §175-A. Tax lien
- 36 §176. Levy (REPEALED)
- 36 §176-A. Levy upon property
- 36 §176-B. Access to financial records of individuals who owe Maine taxes
- 36 §177. Trust fund status of certain collections
- 36 §178. Priority of tax
- 36 §182. Injunctions
- 36 §183. Criminal offenses; statute of limitations
- 36 §183-A. Subsequent offenses
- 36 §184. Criminal offenses
- 36 §184-A. Intentional evasion of tax
- 36 §185. Set-off
- 36 §186. Interest
- 36 §186-A. Additional interest
- 36 §187. Penalties (REPEALED)
- 36 §187-A. Preparer penalty
- 36 §187-B. Penalties
- 36 §188. Remedies not exclusive
- 36 §189. Taxes as additional
- 36 §190. Effect of repeal
- 36 §191. Confidentiality of tax records
- 36 §192. Miscellaneous
- 36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means
- 36 §194. Data warehouse
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