USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 831. PROCEDURE AND ADMINISTRATION
Title 36 - §5260. Examination of return (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5260. Examination of return (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
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State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5261. Assessment final if no protest (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5261. Assessment final if no protest (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5262. Protest by taxpayer (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5262. Protest by taxpayer (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5263. Notice of determination after protest (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5263. Notice of determination after protest (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5264. Action of assessor final (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5264. Action of assessor final (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5265. Burden of proof in proceedings before the assessor

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5265. Burden of proof in proceedings before the assessor

In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor: [P&SL 1969, c. 154, Sec. F (new).]

1. Fraud. Whether the taxpayer has been guilty of fraud with attempt to evade tax. [P&SL 1969,, c. 154, Sec. F (new).]


2. Liability as transferee. Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax. [P&SL 1969, c. 154, Sec. F (new).]


3. Liability for deficiency increase. [2001, c. 583, §21 (rp).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5266. Evidence of related federal determination (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5266. Evidence of related federal determination (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5267. Mathematical error (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5267. Mathematical error (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5268. Waiver of restriction

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5268. Waiver of restriction

The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor. [1969, P. & S.L., c. 154, § F (new).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5269. Assessment of tax (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5269. Assessment of tax (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5270. Limitations on assessment

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5270. Limitations on assessment

1. General. [1979, c. 378, §39 (rp).]


2. Omission of more than 25% OF income. If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25% of the amount of gross income stated in the return, an assessment may be made within 6 years after the return was filed. For purposes of this subsection, there shall not be taken into account any amount which is omitted in the return if such amount is disclosed in the return, or in a statement attached to the return, in a manner adequate to apprise the assessor of the nature and amount of such item. [1979, c. 378, §40 (amd).]


3. No return filed or fraudulent return. [1979, c. 378, §41 (rp).]


4. Failure to report federal change. [1979, c. 378, §41 (rp).]


5. Report of federal change or correction. [1979, c. 378, §41 (rp).]


6. Extension by agreement. [1979, c. 378, §41 (rp).]


7. Time return deemed filed. [1979, c. 378, §41 (rp).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5271. Recovery of erroneous refund (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5271. Recovery of erroneous refund (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5272. Interest on underpayments (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5272. Interest on underpayments (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5273. Failure to file tax returns (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5273. Failure to file tax returns (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5274-A. Penalty

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5274-A. Penalty

Any person required to collect, truthfully account for and pay over the tax imposed by this Part, who willfully fails to collect the tax, willfully fails to truthfully account for, willfully fails to pay over the tax or willfully attempts in any manner to evade or defeat the tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty equal to the total amount of the tax evaded, not collected or not accounted for and paid over. For purposes of this section, "person" means an individual, corporation or partnership or an officer or employee of any corporation, including a dissolved corporation, or a member or employee of any partnership who, as such officer, employee or member, was, at the time of the violation, under a duty to perform the act with respect to which the violation occurred. [1985, c. 691, § 40 (amd).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5274. Failure to pay tax (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5274. Failure to pay tax (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5275. False information with respect to withholding allowance

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5275. False information with respect to withholding allowance

In addition to any other penalty provided by law, if any individual in claiming a withholding allowance states: [1969, P. & S.L., c. 154, § F (new).]

1. An amount less than wages. As the amount of the wages shown on his return for any taxable year an amount less than such wages actually shown, or [1969, P. & S.L., c. 154, § F (new).]


2. An amount greater than shown deductions. As the amount of the itemized deductions referred to in section 5125 shown on the return for any taxable year an amount greater than such deductions actually shown, he will pay a penalty of $50 for such statement, unless:



A. Such statement did not result in a decrease in the amounts deducted and withheld, or [1969, P. & S.L., c. 154, § F (new).]




B. The taxes imposed with respect to the individual under this Part for the succeeding taxable year do not exceed the sum of the payments of estimated tax which are considered payments on account of such taxes. [1969, P. & S.L., c. 154, § F (new).]

[1979, c. 378, § 44 (amd).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5276-A. Setoff of debts against refunds

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5276-A. Setoff of debts against refunds

1. Generally. An agency of the State, including the University of Maine System or the Maine Community College System, that is authorized to collect from an individual or corporation a liquidated debt greater than $25 shall notify in writing the State Tax Assessor and supply information necessary to identify the debtor whose refund is sought to be set off. The assessor, upon notification, shall assist the requesting agency by setting off that debt against a refund to which that individual or corporation is entitled under this Part. Liquidated child support debts that the Department of Health and Human Services has contracted to collect, pursuant to Title 19-A, section 2103 or 2301, subsection 2, are eligible, under the provisions of this section, for setoff against a refund due the obligated individual. The assessor shall provide the creditor agency with the name, address and social security number of each debtor whose refund is subject to setoff. [1997, c. 393, Pt. A, §43 (rpr); §44 (aff); 2003, c. 20, Pt. OO, §2 (amd); §4 (aff); c. 689, Pt. B, §6 (rev).]


2. Notice and hearing. At the time a setoff is made, the State Tax Assessor shall provide notice to the individual or corporate taxpayer of the setoff or setoffs and of the taxpayer's right to request, within 30 days of the taxpayer's receipt of the notice, a hearing before the creditor agency or agencies. The hearing or hearings are held pursuant to the Maine Administrative Procedure Act, Title 5, chapter 375, but are limited to the issues of whether the debt or debts became liquidated and whether any postliquidation events have affected the liability. [1993, c. 395, §23 (amd).]


3. Finalization of setoff. [1993, c. 395, §23 (rp).]


3-A. Transfer of proceeds. After providing the notice required by subsection 2, the assessor shall transfer the setoff refund amount to the creditor agency or agencies. [1993, c. 395, §23 (new).]


3-B. Finalization of setoff; release of refund to taxpayer. If the taxpayer fails to make a timely request for hearing or a hearing is held before the creditor agency and a liquidated debt is determined to be due to that agency, the setoff is final except as determined by further appeal. The creditor agency must release to the taxpayer any setoff refund amount determined after hearing not to be a liquidated debt due to the agency within 90 days of such determination or as otherwise provided by the creditor agency in a promulgated rule. [1993, c. 395, §23 (new).]


4. Appeal. The decision of the agency seeking setoff as to the existence of a liquidated debt constitutes final agency action appealable under the Maine Administrative Procedure Act, Title 5, chapter 375. [1981, c. 504, §4 (new).]


5. Collection fee. A collection fee equal to the estimated costs incurred by the State Tax Assessor in assisting in the collection must annually be deducted from setoff refund amounts transferred to creditor agencies and deposited in the General Fund. If a creditor agency is either entitled to federal matching funds against all debts collected or required by federal regulations to specially handle debts collected, the State Tax Assessor shall transfer to that agency the gross proceeds from setoffs made in its behalf, and that agency shall promptly reimburse the collection fee to the State Tax Assessor for deposit in the General Fund. [1993, c. 395, §23 (amd).]


6. Accounting. The creditor agency shall credit the account of the individual whose refund has been set off with the full amount of the setoff, including the collection fee retained by, or reimbursed to, the State Tax Assessor, except that the collection fee may not be credited to the account of an individual required to make restitution as provided in Title 17-A, section 1152, subsection 2-A. [2005, c. 389, §9 (amd).]


7. Priority. In the event that claims from more than one agency are received by the State Tax Assessor with respect to one taxpayer, the State Tax Assessor shall set off against the refund due the taxpayer as many claims of the agencies as is possible in the following order of priority:



A. Liquidated child support debts owed to the Department of Health and Human Services; [1991, c. 564 (new); 2003, c. 689, Pt. B, §6 (rev).]




B. Fines owed to any of the courts; and [1991, c. 564 (new).]




C. All other claims in the order of their receipt by the State Tax Assessor. [1991, c. 564 (new).]

[1991, c. 564 (amd); 2003, c. 689, Pt. B, §6 (rev).]


8. Disclosure of information. In any civil or criminal action in which a fine, forfeiture, order to pay or money judgment is entered in favor of the State or any agency or department thereof, or in any action in which counsel is appointed for an indigent party, the court may require the party so indebted to the State, its agencies or department, or the party for whom counsel has been appointed, to provide that party's social security number and other financial information under oath and on such forms as may be prepared by the Judicial Department in order to effectuate the purposes of this section. [1985, c. 501, Pt. B, §21 (new).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5276. Authority to make credits or refunds

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5276. Authority to make credits or refunds

1. General rule. The State Tax Assessor, within the applicable period of limitations, may credit an overpayment of income tax, including an overpayment reported on a joint return, and interest on the overpayment against any liability arising from a redetermination pursuant to section 6211 or any liability in respect of any tax imposed under this Title owed by the taxpayer, or by the taxpayer's spouse in the case of a joint return. The balance, after any setoff pursuant to section 5276-A, must be refunded by the Treasurer of State. [2005, c. 332, §25 (amd).]


2. Excessive withholding. If the amount allowable as a credit for tax withheld from the taxpayer exceeds his tax to which the credit relates, the excess shall be considered an overpayment. [P&SL 1969, c. 154, §F (new).]


3. Overpayment by employer. If there has been an overpayment of tax required to be deducted and withheld under section 5250, refund shall be made to the employer only to the extent that the amount of the overpayment was not deducted and withheld by the employer. [P&SL 1969, c. 154, §F (new).]


4. Credits against estimated tax. The assessor may prescribe regulations providing for the crediting against the estimated income tax for any taxable year of the amount determined to be an overpayment of the income tax for a preceding taxable year. [P&SL 1969, c. 154, §F (new).]


5. Assessment and collection after limitation period. If any amount of income tax is assessed or collected after the expiration of the period of limitations properly applicable thereto, such amount shall be considered an overpayment. [P&SL 1969, c. 154, §F (new).]


6. Overpayment by pass-through entity. If there has been an overpayment of tax required to be withheld under section 5250-B, refund must be made to the pass-through entity only to the extent that the amount of the overpayment was not deducted and withheld by the pass-through entity. [2005, c. 332, §26 (new).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5277. Abatements (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5277. Abatements (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5278. Limitations on credit or refund

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5278. Limitations on credit or refund

1. General. A claim for credit or refund of an overpayment of any tax imposed by this Part must be filed by the taxpayer within 3 years from the time the return was filed, whether or not the return was timely filed, or 3 years from the time the tax was paid, whichever of such periods expires the later. A credit or refund is not allowed or may not be made after the expiration of the period of limitation prescribed in this subsection for the filing of a claim for credit or refund, unless a claim for credit or refund is filed by the taxpayer within such a period. For purposes of this subsection, any return filed before the last day prescribed for the filing of a return is considered as filed on that last day. [1999, c. 708, §49 (amd).]


2. Limit on amount of claim or refund. If the claim is filed by the taxpayer during the 3-year period prescribed in subsection 1, the amount of the credit or refund may not exceed the portion of the tax paid within the 3 years immediately preceding the filing of the claim plus the period of any extension of time for filing the return. If no claim is filed, any credit or refund allowed upon an audit of the taxpayer may not exceed the amount that would be allowable under this subsection, if a claim had been filed by the taxpayer on the date the credit or refund is allowed. [1999, c. 521, Pt. B, §10 (amd); §11 (aff).]


3. Extension of time by agreement. If an agreement for an extension of the period for assessment of income taxes is made within the period prescribed in subsection 1 for the filing of a claim for credit or refund, the period for filing claim for credit or for making credit or refund if no claim is filed, shall not expire prior to 6 months after the expiration of the period within which an assessment may be made pursuant to the agreement or any extension thereof. The amount of such credit or refund shall not exceed the portion of the tax paid after the execution of the agreement and before the filing of the claim or the making of the credit or refund, as the case may be, plus the portion of the tax paid within the period which would be applicable under subsection 1 if a claim had been filed on the date the agreement was executed. [P&SL 1969, c. 154, §F (new).]


4. Notice of change or correction. If a taxpayer is required by section 5227-A to file an amended Maine return, a claim for credit or refund of any resulting overpayment of the tax must be filed by the taxpayer within 2 years from the time the filing of the amended return was required. The amount of the credit or refund may not exceed the amount of the reduction in tax attributable to the federal amendment. This subsection does not affect the time within which or the amount for which a claim for credit or refund may be filed apart from this subsection. [2003, c. 588, §21 (amd).]


5. Special rules. The following rules shall apply:



A. If the claim for credit or refund relates to an overpayment of tax on account of the deductibility by the taxpayer of a debt as a debt which became worthless or a loss from worthlessness of a security or the effect that the deductibility of a debt or of a loss has on the application to the taxpayer of a carry-over, the claim may be made, under regulations prescribed by the assessor, within 7 years from the date prescribed by law for filing the return for the year with respect to which the claim is made. [P&SL 1969, c. 154, §F (new).]




B. If the claim for credit or refund relates to an overpayment attributable to a net operating loss carry-back arising from a tax year beginning before January 1, 2002 or a credit carry-back, the claim may be made, under rules adopted by the assessor, within the period that ends with the 15th day of the 40th month following the end of the taxable year of the net operating loss or the unused credit that resulted in the carry-back or the period prescribed in subsection 3 in respect of that taxable year, whichever expires later. With respect to any portion of a credit carry-back from a taxable year that is attributable to a net operating loss carry-back or a capital loss carry-back from a subsequent taxable year, the period within which the claim may be made ends with the 15th day of the 40th month following the end of the subsequent taxable year or the period prescribed in subsection 3 in respect of that taxable year, whichever expires later. [2005, c. 218, §57 (amd); §63 (aff).]

[2005, c. 218, §57 (amd); §63 (aff).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5279. Interest on overpayment

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5279. Interest on overpayment

1. General. Interest, at the rate determined pursuant to section 186, shall be paid upon any overpayment in respect of the tax imposed by this Part. No interest shall be allowed or paid if the amount thereof is less than $1. [1981, c. 180, § 4 (amd).]


2. Date of return or payment. For purposes of this section:



A. Any return filed before the last day prescribed for the filing thereof shall be considered as filed on such last day determined without regard to any extension of time granted the taxpayer; [1969, P. & S.L., c. 154, Section F (new).]




B. Any tax paid by the taxpayer before the last day prescribed for its payment, any income tax withheld from the taxpayer during any calendar year and any amount paid by the taxpayer as estimated income tax for a taxable year shall be deemed to have been paid by him on the last day prescribed for the paying thereof. [1969, P. & S.L., c. 154, Section F (new).]

[1969, P. & S.L., c. 154, Section F (new).]


3. Return and payment of withholding tax. For purposes of this section with respect to any withholding tax:



A. If a return for any period ending with or within a calendar year is filed before April 15th of the succeeding calendar year, such return shall be considered filed on April 15th of such succeeding calendar year; and [1969, P. & S.L., c. 154, Section F (new).]




B. If a tax with respect to remuneration paid during any period ending with or within a calendar year is paid before April 15th of the succeeding calendar year, such tax shall be considered paid on April 15th of such succeeding calendar year. [1969, P. & S.L., c. 154, Section F (new).]

[1969, P. & S.L., c. 154, Section F (new).]


4. Exceptions. If any overpayment of tax imposed by this Part is refunded within 3 months after the last date prescribed, or permitted by extension of time, for filing the return of that tax or within 3 months after the return listing the overpayment was filed, whichever is later, no interest is allowed under this section. In addition, no interest is allowed with respect to the period during which a refund is delayed pending resolution of a proposed setoff under section 5276-A. [1991, c. 546, §37 (amd).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5280. Refund claim

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5280. Refund claim

Every claim for refund must be filed with the assessor in writing and state the specific grounds upon which it is founded. The taxpayer may in writing along with the refund claim request an informal conference regarding the claim for refund, in which case the claim for refund is considered a request for reconsideration of an assessment under section 151 filed as of the date the refund claim is filed and is decided pursuant to section 151. If the taxpayer has not requested a conference and the assessor denies the refund claim in whole or in part, or the refund claim is deemed denied under section 5282, the taxpayer may request reconsideration of the denial or deemed denial of the refund claim pursuant to section 151. [1993, c. 395, §24 (amd); §32 (aff).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5281. Notice of denial (REPEALED)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5281. Notice of denial (REPEALED)


The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5282. Refund claim deemed denied

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); §32 (aff).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5283. Designation by resident individuals

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5283. Designation by resident individuals

Every individual resident, who is entitled to a refund under this Part, may designate that any part of that refund be paid over to any specified political party, as defined in Title 21-A, section 1. Every individual resident, who is entitled to no refund under this Part, may contribute to any specified political party, as defined in Title 21-A, section 1, by including with that resident's return sufficient funds to make the contribution. [1989, c. 502, Pt. A, §137 (amd).] div>
Each individual income tax form shall contain a designation in substantially the following form: "Political contribution: ( ) $1, ( ) $5, ( ) $10 or ( )other $ ." The designation form shall include choices for political party designation of the contribution. Provision shall be made for each person filing a joint return to make a separate designation of both party and amount. [1985, c. 427 (new).]
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5284-A. Companion animal sterilization voluntary checkoff

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5284-A. Companion animal sterilization voluntary checkoff

1. Companion Animal Sterilization Fund. Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Companion Animal Sterilization Fund established in Title 7, section 3910-B. A taxpayer who is not entitled to a refund under this Part may contribute to the Companion Animal Sterilization Fund by including with the taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contribution to Companion Animal Sterilization Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ." [2003, c. 682, §5 (new).]


2. Contributions credited to Companion Animal Sterilization Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the Companion Animal Sterilization Fund checkoff, but not exceeding $5,000 annually, and report the remainder to the Treasurer of State, who shall credit the amount to the Companion Animal Sterilization Fund, which is established in Title 7, section 3910-B. [2003, c. 682, §5 (new).]


3. Effective date. This section applies to tax years beginning on and after January 1, 2004. [2003, c. 682, §5 (new).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5284. Nongame wildlife voluntary checkoff

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5284. Nongame wildlife voluntary checkoff

1. Maine Endangered and Nongame Wildlife Fund. Taxpayers who, when filing their return, are entitled to a refund under this Part may designate that a part of that refund be paid into the Maine Endangered and Nongame Wildlife Fund established in Title 12, section 10253. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Endangered and Nongame Wildlife Fund by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contribution to Maine Endangered and Nongame Wildlife Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ." [2003, c. 414, Pt. B, §68 (amd); c. 614, §9 (aff).]


2. Contributions credited to Maine Endangered and Nongame Wildlife Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the nongame checkoff, but not exceeding $5,000 annually, and report the remainder to the Treasurer of State, who shall credit that amount to the Maine Endangered and Nongame Wildlife Fund, which is established in Title 12, section 10253. [2003, c. 414, Pt. B, §68 (amd); c. 614, §9 (aff).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5285-A. Human Leukocyte Antigen Screening Fund checkoff

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5285-A. Human Leukocyte Antigen Screening Fund checkoff

1. Human Leukocyte Antigen Screening Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Human Leukocyte Antigen Screening Fund established in Title 22, chapter 250-A. A taxpayer who is not entitled to a refund under this Part may contribute to the Human Leukocyte Antigen Screening Fund by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Human Leukocyte Antigen Screening Fund: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ." [1999, c. 731, Pt. SS, §2 (new).]


2. Contributions credited to the Human Leukocyte Antigen Screening Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Human Leukocyte Antigen Screening Fund checkoff, but not exceeding $2,000 annually, and report the remainder to the Treasurer of State, who shall forward that amount to the Human Leukocyte Antigen Screening Fund. [1999, c. 731, Pt. SS, §2 (new).]


3. Effective date. This section applies to tax years beginning on and after January 1, 2000. [1999, c. 731, Pt. SS, §2 (new).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5285. Maine Children's Trust Incorporated; checkoff

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5285. Maine Children's Trust Incorporated; checkoff

1. Maine Children's Trust Incorporated. Taxpayers who, when filing their returns, are entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Children's Trust Incorporated established in Title 22, chapter 1058. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Children's Trust Incorporated by including with that taxpayer's return sufficient funds to make the contribution. Each individual income tax return form must contain a designation in substantially the following form: "Contributions to Maine Children's Trust Incorporated: ( ) $5, ( ) $10, ( ) $25 or ( ) Other $ ." [1995, c. 639, §31 (amd).]


2. Contributions credited to the Maine Children's Trust Incorporated. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Children's Trust Incorporated checkoff, but not exceeding $2,000 annually, and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Children's Trust Incorporated, which is established in Title 22, chapter 1058. [1993, c. 600, Pt. A, §280 (amd).]


3. Limitation on contributions. [1993, c. 600, Pt. A, §280 (rp).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5286. Contribution to Maine Clean Election Fund; voluntary checkoff

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5286. Contribution to Maine Clean Election Fund; voluntary checkoff

1. Designation. Resident taxpayers may designate that $3 of their taxes be deposited in the Maine Clean Election Fund in accordance with Title 21-A, section 1124. [IB 1995, c. 1, §18 (new).]


2. Forms. The State Tax Assessor shall provide on the first page of the income tax form a space for the filing individual to indicate whether that filer wishes to pay $3, or $6 if filing a joint return, from the General Fund of the State to finance the Maine Clean Election Fund. [IB 1995, c. 1, §18 (new).]


3. Transfer of Funds. The State Tax Assessor shall transfer funds from the General Fund in accordance with Title 21-A, section 1124. [IB 1995, c. 1, §18 (new).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5287. Liability of certain spouses

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5287. Liability of certain spouses

The assessor may relieve the liability under this Part of a spouse who meets the qualifications for relief under the following provisions whether or not a claim for federal relief was made. The assessor may grant relief for: [1999, c. 526, §1, (new); §3 (aff).]

1. Innocent spouses. A spouse who meets the qualifications for relief under Section 6015 of the Code; or [RR 1999, c. 1, §51 (cor).]


2. Injured spouses. A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures. [1999, c. 526, §1, (new); §3 (aff).]

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01
Title 36 - §5288. Maine Military Family Relief Fund voluntary checkoff (CONTAINS TEXT WITH VARYING EFFECTIVE DATES)

Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 831: PROCEDURE AND ADMINISTRATION

§5288. Maine Military Family Relief Fund voluntary checkoff (CONTAINS TEXT WITH VARYING EFFECTIVE DATES)
p align="center">(WHOLE SECTION TEXT EFFECTIVE UNTIL 123107)

1. Maine Military Family Relief Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Military Family Relief Fund established in Title 37-B, section 158. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Military Family Relief Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $1. Each individual income tax return form must contain a designation in substantially the following form: "The Maine Military Family Relief Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ." [2003, c. 703, §1 (new).]


2. Contributions credited to Maine Military Family Relief Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Military Family Relief Fund checkoff, but not exceeding $2,000 annually, and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Military Family Relief Fund. [2003, c. 703, §1 (new).]


3. Application. This section applies to tax years beginning on and after January 1, 2004 but before January 1, 2007. [2003, c. 703, §1 (new).]


4. Repeal. This section is repealed December 31, 2007. [2003, c. 703, §1 (new).] 36 §05288 Maine Military Family Relief Fund voluntary checkoff (WHOLE SECTION TEXT REPEALED 123107 by T. 36, §5288, sub-§4.)

The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public. If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007 This page created on: 2005-10-01