STATE STATUTES & CODES

MAINE STATUTES AND CODES

TITLE 36: TAXATION

• Chapter 1: COLLECTION OF TAXES GENERALLY
• Chapter 2: SPECIAL INDUSTRY TAXES
• Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR
• Chapter 4: BUREAU OF PROPERTY TAXATION
• Chapter 5: ABATEMENT
• Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
• Chapter 9: JUSTIFICATION OF TAX EXPENDITURES
• Chapter 10: TAX EXPENDITURE REVIEW
• Chapter 11: REVENUE IMPACT
• Chapter 101: GENERAL PROVISIONS
• Chapter 102: PROPERTY TAX ADMINISTRATION
• Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
• Chapter 104: PRIMARY ASSESSING AREAS
• Chapter 105: CITIES AND TOWNS
• Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
• Chapter 109: POLL TAX
• Chapter 109-A: COMMERCIAL FISHING VESSELS
• Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES
• Chapter 111-A: BUS TAXATION PRORATION AGREEMENT
• Chapter 112: WATERCRAFT EXCISE TAX
• Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS
• Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX
• Chapter 211: GENERAL PROVISIONS
• Chapter 213: SALES TAX
• Chapter 215: USE TAX
• Chapter 217: ADMINISTRATION AND OPERATION
• Chapter 218: TRUST FUNDS
• Chapter 219: ASSESSMENT AND COLLECTION OF TAX
• Chapter 221: OVERPAYMENTS, REFUNDS
• Chapter 223: RECORDS
• Chapter 225: ENFORCEMENT AND PENALTIES
• Chapter 351: GENERAL PROVISIONS
• Chapter 353: CORPORATE FRANCHISES (REPEALED)
• Chapter 355: EXPRESS COMPANIES
• Chapter 357: INSURANCE COMPANIES
• Chapter 358: SERVICE PROVIDER TAX
• Chapter 359: PARLOR CAR OWNERS
• Chapter 361: RAILROAD COMPANIES
• Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES
• Chapter 364: TELECOMMUNICATIONS SERVICE
• Chapter 365: FOREST LANDS
• Chapter 366: FOREST FIRE SUPPRESSION
• Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
• Chapter 369: HOSPITALS
• Chapter 370: GROSS RECEIPTS TAX
• Chapter 371: MINING EXCISE TAX
• Chapter 373: HEALTH CARE PROVIDER TAX
• Chapter 375: HOSPITAL TAX
• Chapter 377: HOSPITAL TAX
• Chapter 451: GASOLINE TAX
• Chapter 453: GASOLINE ROAD TAX
• Chapter 455: USE FUEL TAX
• Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
• Chapter 459: SPECIAL FUEL TAX ACT
• Chapter 461: TRUST FUNDS
• Chapter 463: REGIONAL FUEL TAX AGREEMENT
• Chapter 463-A: REGIONAL FUEL TAX AGREEMENT
• Chapter 465: INDEXING OF MOTOR FUEL TAX RATES
• Chapter 551: GENERAL PROVISIONS
• Chapter 553: PROPERTY TAXABLE
• Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR
• Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES
• Chapter 559: VALUATION
• Chapter 561: PAYMENT AND LIABILITY FOR TAX
• Chapter 563: ESTATE TAX
• Chapter 565: ABATEMENT AND REFUNDS
• Chapter 567: REPORTS
• Chapter 569: INTERSTATE ARBITRATION
• Chapter 571: INTERSTATE COMPROMISE
• Chapter 573: RECIPROCITY IN COLLECTION
• Chapter 575: MAINE ESTATE TAX
• Chapter 701: BLUEBERRY TAX
• Chapter 703: CIGARETTE TAX
• Chapter 704: TOBACCO PRODUCTS TAX
• Chapter 704-A: ILLEGAL DRUGS
• Chapter 705: FERTILIZER TAX
• Chapter 706: MARINE WORM TAX
• Chapter 707: MILK TAX
• Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX
• Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT
• Chapter 709: POTATO TAX
• Chapter 710: POTATO INDUSTRY
• Chapter 711: QUAHOG TAX
• Chapter 711-A: REAL ESTATE TRANSFERS
• Chapter 712: REAL ESTATE TRANSFERS
• Chapter 713: SARDINE TAX
• Chapter 714: MAHOGANY QUAHOG TAX
• Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES
• Chapter 716: MILK HANDLING TAX
• Chapter 717: SWEET CORN TAX
• Chapter 718: GENERAL PROVISIONS
• Chapter 719: RECYCLING ASSISTANCE FEE
• Chapter 721: MILK HANDLING FEE
• Chapter 801: DEFINITIONS
• Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
• Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS
• Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS
• Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS
• Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
• Chapter 813: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES
• Chapter 814: LIMITED LIABILITY COMPANIES
• Chapter 815: PARTNERS AND PARTNERSHIPS
• Chapter 817: IMPOSITION OF TAX ON CORPORATIONS
• Chapter 818: ADDITIONAL TAXES
• Chapter 819: FRANCHISE TAX
• Chapter 821: APPORTIONMENT OF INCOME
• Chapter 822: TAX CREDITS
• Chapter 823: INCOME TAX RETURNS
• Chapter 825: INFORMATION RETURNS
• Chapter 827: WITHHOLDING OF TAX
• Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
• Chapter 831: PROCEDURE AND ADMINISTRATION
• Chapter 833: JUDICIAL REVIEW
• Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS
• Chapter 837: CRIMINAL OFFENSES
• Chapter 839: POWERS OF ASSESSOR
• Chapter 841: INFLATION ADJUSTMENTS
• Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT
• Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978
• Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY
• Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM
• Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM
• Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE
• Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
• Chapter 908-A: MUNICIPAL PROPERTY TAX DEFERRAL FOR SENIOR CITIZENS
• Chapter 909: 1987 TAX REBATE ACT
• Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT
• Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT
• Chapter 913: TAX AMNESTY
• Chapter 914: 2003 TAX AMNESTY PROGRAM
• Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM
• Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE
• Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES
• Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY
• Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING
• Chapter 919: SHIPBUILDING FACILITY CREDIT
• Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT
• Chapter 920: MULTISTATE TAX COMPACT
• Chapter 921: UNIFORM SALES AND USE TAX ADMINISTRATION ACT
• Chapter 931: TAX BURDEN REDUCTION GOALS