36 §4075-A. Authority to make refunds - Maine Statutes

Title 36: TAXATION

Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES

Chapter 575: MAINE ESTATE TAX

§4075-A. Authority to make refunds

1. Refund. A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the time the return was filed or 2 years from the time the tax was paid, whichever period expires later. Every claim for refund must be submitted to the State Tax Assessor in writing and state the specific grounds upon which it is founded. The claimant may in writing request an informal conference regarding the claim for refund pursuant to the provisions of section 151.

[ 2005, c. 622, §24 (AMD) .]

2. Limitation on payment of interest. Notwithstanding subsection 1, if any overpayment of tax imposed by this chapter is refunded within 3 months after the date prescribed or permitted by extension of time for filing the return of that tax or within 3 months after the return is filed or within 3 months after a return requesting a refund of the overpayment is filed, whichever is later, no interest may be paid by the assessor.

[ 1995, c. 281, §23 (NEW) .]

SECTION HISTORY

1995, c. 281, §23 (NEW). 2005, c. 622, §24 (AMD).