36 §5282. Refund claim deemed denied - Maine Statutes

Title 36: TAXATION

Part 8: INCOME TAXES

Chapter 831: PROCEDURE AND ADMINISTRATION

§5282. Refund claim deemed denied

If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim with respect to which no conference has been requested pursuant to section 5280, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor's decision on the refund claim, to deem the claim denied. The taxpayer deems the refund claim denied by requesting reconsideration of the deemed denial pursuant to section 151. [1993, c. 395, §25 (RPR); 1993, c. 395, §32 (AFF).]

SECTION HISTORY

P&SL 1969, c. 154, §F1 (NEW). 1993, c. 395, §25 (RPR). 1993, c. 395, §32 (AFF).