USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 833. JUDICIAL REVIEW
Title 36 - §5300. Appeal (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 833: JUDICIAL REVIEW
§5300. Appeal (REPEALED)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 - §5301. Judicial review exclusive remedy in deficiency proceedings
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 833: JUDICIAL REVIEW
§5301. Judicial review exclusive remedy in deficiency proceedings
The review of a determination of the assessor provided by section 151 shall be the exclusive remedy available to any taxpayer
for the judicial review of the action of the assessor in respect to the assessment of a proposed deficiency. No injunction
or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against
any office of this State to prevent or enjoin the assessment or collection of any tax imposed under this Part.
[1977, c. 694, § 729 (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 - §5302. Assessment pending review; review bond (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 833: JUDICIAL REVIEW
§5302. Assessment pending review; review bond (REPEALED)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 - §5303. Proceedings after review (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 833: JUDICIAL REVIEW
§5303. Proceedings after review (REPEALED)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 - §5304. No suit prior to filing claim (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 833: JUDICIAL REVIEW
§5304. No suit prior to filing claim (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 - §5305. Limitation of suit for refund (REPEALED)
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 833: JUDICIAL REVIEW
§5305. Limitation of suit for 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 - §5306. Judgment for taxpayer
Title 36: TAXATION
Part 8: INCOME TAXES
Chapter 833: JUDICIAL REVIEW
§5306. Judgment for taxpayer
In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest penalties or
other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment
against the assessor shall first be credited against any taxes, interest, penalties or other amounts due from the taxpayer
under the tax laws of this State and the remainder refunded by the Treasurer of State.
[1969, P. & S.L., c. 154, Section 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
