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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

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 - §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

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 - §2020
Chapter 223: RECORDS §2061 - §2062
Chapter 225: ENFORCEMENT AND PENALTIES §2111 - §2113

Part 4: BUSINESS TAXES

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Chapter 353: CORPORATE FRANCHISES (REPEALED) §2401 - §2407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

Part 5: MOTOR FUEL TAXES

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

Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES

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

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 §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

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 §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

Part 9: TAXPAYER BENEFIT PROGRAMS

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

Part 10: INTERSTATE TAX COMPACTS

Chapter 920: MULTISTATE TAX COMPACT §7101 - §7117
Chapter 921: UNIFORM SALES AND USE TAX ADMINISTRATION ACT §7121 - §7129

Part 11: STATE TAX POLICY GOALS

Chapter 931: TAX BURDEN REDUCTION GOALS §7301 - §7302

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