Maine Code — 36
Browse 870 sections in division 36 of the Maine code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 111.. Definitions
- § 112.. State Tax Assessor
- § 112-A.. Agreements for transfer from another state agency of debt for collection
- § 113.. Audit and collection expenses
- § 114.. Internal services provided by the bureau
- § 115.. Payment by credit card
- § 135.. Record-keeping requirements
- § 141.. Assessment
- § 142.. Cancellation and abatement
- § 143.. Compromise of tax liability
- § 144.. Application for refund
- § 145.. Declaration of jeopardy
- § 151.. Review of decisions of State Tax Assessor
- § 151-A.. Additional safeguards
- § 151-C.. Taxpayer advocate and experience officer
- § 151-D.. Maine Board of Tax Appeals
- § 152.. Payment of contested taxes
- § 153.. Time of filing or paying
- § 171.. Demand letter
- § 172.. Denial, suspension or revocation of license
- § 173.. Collection by warrant
- § 174.. Collection by civil action
- § 175.. Applicants for license or renewal of license
- § 175-A.. Tax lien
- § 176-A.. Levy upon property
- § 176-B.. Access to financial records of individuals who owe Maine taxes
- § 177.. Trust fund status of certain collections
- § 178.. Priority of tax
- § 182.. Injunctions
- § 183.. Criminal offenses; statute of limitations
- § 183-A.. Subsequent offenses
- § 184.. Criminal offenses
- § 184-A.. Intentional evasion of tax
- § 185.. Set-off
- § 185-A.. Setoff of refunds to debts owed to other agencies of the State
- § 186.. Interest
- § 186-A.. Additional interest
- § 187-A.. Preparer penalty
- § 187-B.. Penalties
- § 188.. Remedies not exclusive
- § 189.. Taxes as additional
- § 190.. Effect of repeal
- § 191.. Confidentiality of tax records
- § 192.. Miscellaneous
- § 193.. Returns; declaration covering perjury; submission of returns and funds by electronic means
- § 194.. Data warehouse
- § 194-A.. Review of certain changes in the application of sales and use tax law
- § 194-D.. Background investigations
- § 194-E.. Tribes deemed as acting in a governmental capacity
- § 199-A.. Definitions
- § 199-B.. Report
- § 199-C.. Review
- § 199-D.. Report
- § 200.. Bureau of Revenue Services report on revenue incidence
- § 201.. Supervision and administration
- § 205.. Forms, reports and records
- § 206.. Compensation of assessors, collectors and treasurers
- § 208.. Equalization
- § 208-A.. Adjustment for sudden and severe disruption of valuation
- § 209.. Adjustment for audits; determination of the State Tax Assessor
- § 251.. Warrants for town assessment of state tax
- § 252.. Time for issuance
- § 253.. Warrant requirements
- § 254.. Issuance of warrants or executions
- § 271.. State Board of Property Tax Review
- § 272.. Municipal valuation appeals
- § 272-A.. Appeals of adjusted municipal valuation
- § 273.. Nonresidential property of $1,000,000 or greater
- § 301.. State Tax Assessor
- § 302.. Unorganized territories
- § 303.. Organized territory
- § 304.. Establishment of primary assessing areas
- § 305.. Additional duties
- § 306.. Definitions
- § 310.. Examination
- § 311.. Certification
- § 312.. Violation
- § 313.. Tenure
- § 314.. Removal
- § 318.. Training of assessors
- § 326.. Purpose of minimum standards
- § 327.. Minimum assessing standards
- § 328.. Administrative rules and regulations
- § 329.. Inability to achieve standards
- § 330.. Professional assessment firms
- § 331.. Assessment manual
- § 341.. Certification of treasurer and controller
- § 381.. State valuation; definition; to be filed with Bureau of Revenue Services annually
- § 382.. Failure of assessor to furnish information
- § 383.. Assessors' annual return to State Tax Assessor
- § 384.. Investigation of valuation; actions and prosecutions; reassessment orders; appeals
- § 454.. Payment of tax in town where charters surrendered
- § 457.. State telecommunications excise tax
- § 458.. Continuation of exemption
- § 471.. Area, body politic
- § 471-A.. Board of assessment review
- § 472.. Executive committee
- § 473.. Powers and duties
- § 474.. Administrative provisions
- § 501.. Definitions
- § 502.. Property taxable; tax year
- § 503.. Town taxes; legality
- § 504.. Illegal assessment; recovery of tax
- § 505.. Taxes; payment; powers of municipalities
- § 506.. Prepayment of taxes
- § 506-A.. Overpayment of taxes
- § 507.. Taxpayer information
- § 508.. Service charges
- § 551.. Real estate; defined
- § 552.. -- tax lien
- § 553.. -- where taxed
- § 554.. Mortgaged real estate; taxes; payment
- § 555.. Tenants in common and joint tenants
- § 556.. Landlord and tenant
- § 557.. Assessment; continued until notice of transfer
- § 557-A.. Assessment; unknown owner
- § 558.. Taxes prorated between seller and purchaser
- § 558-A.. Liability for failure to pay prorated property taxes
- § 559.. Deceased persons
- § 560.. Bank's real estate
- § 561.. Railroad buildings
- § 562.. Standing wood, bark and timber; taxed to purchaser
- § 563.. Forest land; policy
- § 564.. Assessment
- § 571.. Title
- § 572.. Purpose
- § 573.. Definitions
- § 574-A.. Ineligibility
- § 574-B.. Applicability
- § 574-C.. Reduction of parcels with structures; shoreland areas
- § 575.. Administration; rules
- § 575-A.. Determining compliance with forest management and harvest plan
- § 576.. Powers and duties
- § 576-A.. Valuation of areas other than forest land
- § 576-B.. Discount factor and capitalization rate
- § 577.. Reduced valuation under special circumstances
- § 578.. Assessment of tax
- § 579.. Schedule, investigation
- § 580.. Reclassification
- § 581.. Withdrawal
- § 581-A.. Sale of portion of parcel of forest land
- § 581-B.. Reclassification and withdrawal in unorganized territory
- § 581-D.. Mineral lands subject to an excise tax
- § 581-F.. Report to the Bureau of Forestry on land in unorganized territory
- § 581-G.. Report to Bureau of Forestry
- § 583.. Abatement
- § 584-A.. Construction
- § 601.. Personal property; defined
- § 602.. Where taxed
- § 603.. Exceptions
- § 604.. Mortgaged personal property; taxes
- § 605.. Deceased persons
- § 606.. Tax priority; deceased's personal property
- § 607.. Insolvent person's personal property
- § 611.. Equipment tax
- § 612.. Tax lien on personal property
- § 651.. Public property
- § 652.. Property of institutions and organizations
- § 653.. Estates of veterans
- § 654-A.. Estates of legally blind persons
- § 655.. Personal property
- § 656.. Real estate
- § 661.. Reimbursement for exemptions
- § 681.. Definitions
- § 682.. Permanent residency; factual determination by assessor
- § 683.. Exemption of homesteads
- § 684.. Forms; application
- § 685.. Duty of assessor; reimbursement by State
- § 686.. Denial of homestead exemption; appeals
- § 687.. Supplemental assessment
- § 688.. Effect of determination of residence
- § 689.. Audits; determinations of bureau
- § 691.. Definitions; exemption limitations
- § 692.. Exemption of business equipment
- § 693.. Forms; reporting
- § 694.. Duty of assessor; reimbursement by State
- § 695.. Denial of exemption; appeals
- § 696.. Supplemental assessment
- § 697.. Audits; determination of bureau
- § 699.. Legislative findings; intent
- § 700.. Reimbursement for state-mandated costs
- § 700-A.. Additional municipal compensation
- § 700-B.. Adjustments to revenue
- § 701.. Rules for assessment
- § 701-A.. Just value defined
- § 702.. Assessors' liability
- § 703.. Select board to act as assessors
- § 704.. Delinquent assessors; violation
- § 705.. County commissioners may appoint assessors; procedure
- § 706-A.. Taxpayers to list property; notice; penalty; verification
- § 707.. Exempt property; inventory required
- § 708.. Assessors to value real estate and personal property
- § 709.. Assessment and commitment
- § 709-A.. Primary assessing areas; assessment and commitment
- § 710.. Overlay
- § 711.. Assessment record
- § 712.. Certificate of assessment
- § 713.. Supplemental assessments
- § 713-A.. Certain supplemental assessments
- § 713-B.. Penalties assessed as supplemental assessments
- § 714.. State-municipal revenue sharing aid
- § 751.. County taxes; collection
- § 752.. Payment
- § 753.. Municipal tax commitment; form
- § 754.. -- lost or destroyed
- § 755.. Bond
- § 756.. Compensation
- § 757.. Receipts for taxes
- § 758.. Notification to assessors of invalid tax
- § 759.. Accounting; penalties
- § 759-A.. Prohibition on commingling funds
- § 760.. Perfection of collections
- § 760-A.. Minor or burdensome amounts
- § 761.. Failure; action
- § 762.. Collections completed by new collectors
- § 763.. Settlement procedure; removal from municipality; resignation
- § 764.. Incapacity
- § 765.. Death
- § 766.. Warrant for completion of collection; form
- § 801.. Sheriff may collect taxes
- § 802.. Proceedings by sheriff
- § 803.. Sheriff's duty in respect to warrant; alias warrant
- § 841.. Abatement procedures
- § 842.. Notice of decision
- § 843.. Appeals
- § 844.. Appeals to county commissioners
- § 844-M.. County board of assessment review
- § 844-N.. Primary assessing area board of assessment review
- § 848-A.. Assessment ratio evidence
- § 849.. -- judgment and execution
- § 891.. Collection of delinquent county taxes
- § 891-A.. School subsidies withheld from delinquent municipalities
- § 892.. Interest on delinquent state taxes
- § 892-A.. Interest on delinquent county taxes
- § 893.. Tax collector liable to inhabitants
- § 894.. Delinquent tax collectors; fine
- § 895.. Warrant form; for completion of collection by treasurer
- § 896.. Personal property distrained; sold as on execution
- § 897.. Real estate levied on; sold as on execution
- § 898.. Tax collector to account when taken on execution
- § 899.. Municipalities may choose another tax collector
- § 900.. Payments to former tax collector in dispute; procedure
- § 901.. Remedy of owners of property taken for default of others
- § 902.. Amendments permitted in actions to collect taxes
- § 903.. Defendant estopped to deny title; exceptions
- § 904.. Treasurer's receipt as evidence of redemption
- § 905.. Municipalities may set off moneys due against taxes
- § 906.. Application of payments to unpaid taxes
- § 941.. Civil action with special attachments; procedure
- § 942.. Tax lien certificate; procedure
- § 942-A.. Aggregate tax lien certificate for time-share units; procedure
- § 943.. Tax lien mortgage; redemption; discharge; foreclosure
- § 943-A.. Application for abatement
- § 943-B.. Credit reporting; payment during redemption period
- § 943-C.. Sale of foreclosed properties
- § 944.. Foreclosure for equitable relief, procedure
- § 945.. Foreclosure in action for equitable relief; alternative procedure; class action
- § 946.. Action for equitable relief after period of redemption; procedure
- § 946-B.. Tax-acquired property and the restriction of title action
- § 946-C.. Abandoned tax-acquired property
- § 947.. Presumption of validity
- § 948.. Supplemental assessments; enforcement of lien
- § 949.. Disbursement of excess funds
- § 991.. Distraint for taxes; procedure; sale
- § 992.. Disposition of surplus
- § 993.. Arrest; notice; procedure; fees
- § 994.. Tax collector may issue warrant of distress to sheriff, deputy sheriff or constable
- § 995.. Warrant of distress; service; notice; fees
- § 996.. Distraint before tax due to prevent loss
- § 997.. Arrest and commitment; procedure
- § 998.. Tax collector liable unless taxpayer imprisoned within one year
- § 1031.. Tax collector may bring action in own name
- § 1032.. Action may be brought in name of municipality
- § 1071.. Tax collector's tax auction sale; notice; procedure
- § 1072.. -- form
- § 1073.. Notice to owners or occupants of time and place of sale
- § 1074.. Sale; procedure; costs
- § 1075.. Tax collector's return of sale; form
- § 1076.. Purchaser to notify mortgagee of sale; right of redemption
- § 1077.. Purchaser's failure to pay in 20 days voids sale
- § 1078.. Owner's right to redeem
- § 1079.. Refund of taxes paid by purchaser
- § 1080.. Delivery of deed to purchaser after 2 years
- § 1081.. Nonresident owner's action; time limit
- § 1082.. Municipal officers may bid at sale
- § 1083.. Collector's deed; prima facie evidence of validity of sale
- § 1084.. Posting notices; evidence of
- § 1101.. Purpose
- § 1102.. Definitions
- § 1103.. Owner's application
- § 1104.. Administration; regulations
- § 1105.. Valuation of farmland
- § 1106-A.. Valuation of open space land
- § 1108.. Assessment of tax
- § 1109.. Schedule; investigation
- § 1110.. Reclassification
- § 1111.. Scenic easements and development rights
- § 1112-B.. Mineral lands subject to an excise tax
- § 1112-C.. Recapture penalty
- § 1113.. Enforcement provision