Chapter

UNIFORM ADMINISTRATIVE PROVISIONS

Me. Rev. Stat. tit. 36, § 111— Definitions
Me. Rev. Stat. tit. 36, § 112— State Tax Assessor
Me. Rev. Stat. tit. 36, § 112-A— Agreements for transfer from another state agency of debt for collection
Me. Rev. Stat. tit. 36, § 113— Audit and collection expenses
Me. Rev. Stat. tit. 36, § 114— Internal services provided by the bureau
Me. Rev. Stat. tit. 36, § 115— Payment by credit card
Me. Rev. Stat. tit. 36, § 135— Record-keeping requirements
Me. Rev. Stat. tit. 36, § 141— Assessment
Me. Rev. Stat. tit. 36, § 142— Cancellation and abatement
Me. Rev. Stat. tit. 36, § 143— Compromise of tax liability
Me. Rev. Stat. tit. 36, § 144— Application for refund
Me. Rev. Stat. tit. 36, § 145— Declaration of jeopardy
Me. Rev. Stat. tit. 36, § 151— Review of decisions of State Tax Assessor
Me. Rev. Stat. tit. 36, § 151-A— Additional safeguards
Me. Rev. Stat. tit. 36, § 151-B— Independent Appeals Office
Me. Rev. Stat. tit. 36, § 151-C— Taxpayer advocate and experience officer
Me. Rev. Stat. tit. 36, § 151-D— Maine Board of Tax Appeals
Me. Rev. Stat. tit. 36, § 152— Payment of contested taxes
Me. Rev. Stat. tit. 36, § 153— Time of filing or paying
Me. Rev. Stat. tit. 36, § 171— Demand letter
Me. Rev. Stat. tit. 36, § 172— Denial, suspension or revocation of license
Me. Rev. Stat. tit. 36, § 173— Collection by warrant
Me. Rev. Stat. tit. 36, § 174— Collection by civil action
Me. Rev. Stat. tit. 36, § 175— Applicants for license or renewal of license
Me. Rev. Stat. tit. 36, § 175-A— Tax lien
Me. Rev. Stat. tit. 36, § 176— Levy
Me. Rev. Stat. tit. 36, § 176-A— Levy upon property
Me. Rev. Stat. tit. 36, § 176-B— Access to financial records of individuals who owe Maine taxes
Me. Rev. Stat. tit. 36, § 177— Trust fund status of certain collections
Me. Rev. Stat. tit. 36, § 178— Priority of tax
Me. Rev. Stat. tit. 36, § 182— Injunctions
Me. Rev. Stat. tit. 36, § 183— Criminal offenses; statute of limitations
Me. Rev. Stat. tit. 36, § 183-A— Subsequent offenses
Me. Rev. Stat. tit. 36, § 184— Criminal offenses
Me. Rev. Stat. tit. 36, § 184-A— Intentional evasion of tax
Me. Rev. Stat. tit. 36, § 185— Set-off
Me. Rev. Stat. tit. 36, § 185-A— Setoff of refunds to debts owed to other agencies of the State
Me. Rev. Stat. tit. 36, § 186— Interest
Me. Rev. Stat. tit. 36, § 186-A— Additional interest
Me. Rev. Stat. tit. 36, § 187— Penalties
Me. Rev. Stat. tit. 36, § 187-A— Preparer penalty
Me. Rev. Stat. tit. 36, § 187-B— Penalties
Me. Rev. Stat. tit. 36, § 188— Remedies not exclusive
Me. Rev. Stat. tit. 36, § 189— Taxes as additional
Me. Rev. Stat. tit. 36, § 190— Effect of repeal
Me. Rev. Stat. tit. 36, § 191— Confidentiality of tax records
Me. Rev. Stat. tit. 36, § 192— Miscellaneous
Me. Rev. Stat. tit. 36, § 193— Returns; declaration covering perjury; submission of returns and funds by electronic means
Me. Rev. Stat. tit. 36, § 194— Data warehouse
Me. Rev. Stat. tit. 36, § 194-A— Review of certain changes in the application of sales and use tax law
Me. Rev. Stat. tit. 36, § 194-B— National criminal history record information
Me. Rev. Stat. tit. 36, § 194-C— National criminal history record information of providers of contract services
Me. Rev. Stat. tit. 36, § 194-D— Background investigations
Me. Rev. Stat. tit. 36, § 194-E— Tribes deemed as acting in a governmental capacity