2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 831: PROCEDURE AND ADMINISTRATION
36 §5282. Refund claim deemed denied
Part 8: INCOME TAXES
§5282. Refund claim deemed denied
If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim with respect to which no conference has been requested pursuant to section 5280, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor's decision on the refund claim, to deem the claim denied. The taxpayer deems the refund claim denied by requesting reconsideration of the deemed denial pursuant to section 151. [1993, c. 395, §25 (RPR); 1993, c. 395, §32 (AFF).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). 1993, c. 395, §25 (RPR). 1993, c. 395, §32 (AFF).
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