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TITLE 36: TAXATION
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Chapter 831: PROCEDURE AND ADMINISTRATION
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MAINE STATUTES AND CODES
Chapter 831: PROCEDURE AND ADMINISTRATION
36 §5260. Examination of return (REPEALED)
36 §5261. Assessment final if no protest (REPEALED)
36 §5262. Protest by taxpayer (REPEALED)
36 §5263. Notice of determination after protest (REPEALED)
36 §5264. Action of assessor final (REPEALED)
36 §5265. Burden of proof in proceedings before the assessor
36 §5266. Evidence of related federal determination (REPEALED)
36 §5267. Mathematical error (REPEALED)
36 §5268. Waiver of restriction
36 §5269. Assessment of tax (REPEALED)
36 §5270. Limitations on assessment
36 §5271. Recovery of erroneous refund (REPEALED)
36 §5272. Interest on underpayments (REPEALED)
36 §5273. Failure to file tax returns (REPEALED)
36 §5274. Failure to pay tax (REPEALED)
36 §5274-A. Penalty
36 §5275. False information with respect to withholding allowance
36 §5276. Authority to make credits or refunds
36 §5276-A. Setoff of debts against refunds
36 §5277. Abatements (REPEALED)
36 §5278. Limitations on credit or refund
36 §5279. Interest on overpayment
36 §5280. Refund claim
36 §5281. Notice of denial (REPEALED)
36 §5282. Refund claim deemed denied
36 §5283. Designation by resident individuals
36 §5284. Nongame wildlife voluntary checkoff
36 §5284-A. Companion animal sterilization voluntary checkoff
36 §5285. Maine Children's Trust Incorporated; checkoff
36 §5285-A. Bone Marrow Screening Fund checkoff
36 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff
36 §5287. Liability of certain spouses
36 §5288. Maine Military Family Relief Fund voluntary checkoff (REPEALED)
36 §5288-A. Maine Military Family Relief Fund voluntary checkoff
36 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
36 §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff
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