Chapter
PROCEDURE AND ADMINISTRATION
- Me. Rev. Stat. tit. 36, § 5260— Examination of return
- Me. Rev. Stat. tit. 36, § 5261— Assessment final if no protest
- Me. Rev. Stat. tit. 36, § 5262— Protest by taxpayer
- Me. Rev. Stat. tit. 36, § 5263— Notice of determination after protest
- Me. Rev. Stat. tit. 36, § 5264— Action of assessor final
- Me. Rev. Stat. tit. 36, § 5265— Burden of proof in proceedings before the assessor
- Me. Rev. Stat. tit. 36, § 5266— Evidence of related federal determination
- Me. Rev. Stat. tit. 36, § 5267— Mathematical error
- Me. Rev. Stat. tit. 36, § 5268— Waiver of restriction
- Me. Rev. Stat. tit. 36, § 5269— Assessment of tax
- Me. Rev. Stat. tit. 36, § 5270— Limitations on assessment
- Me. Rev. Stat. tit. 36, § 5271— Recovery of erroneous refund
- Me. Rev. Stat. tit. 36, § 5272— Interest on underpayments
- Me. Rev. Stat. tit. 36, § 5273— Failure to file tax returns
- Me. Rev. Stat. tit. 36, § 5274— Failure to pay tax
- Me. Rev. Stat. tit. 36, § 5274-A— Penalty
- Me. Rev. Stat. tit. 36, § 5275— False information with respect to withholding allowance
- Me. Rev. Stat. tit. 36, § 5276— Authority to make credits or refunds
- Me. Rev. Stat. tit. 36, § 5276-A— Setoff of debts against refunds
- Me. Rev. Stat. tit. 36, § 5277— Abatements
- Me. Rev. Stat. tit. 36, § 5278— Limitations on credit or refund
- Me. Rev. Stat. tit. 36, § 5279— Interest on overpayment
- Me. Rev. Stat. tit. 36, § 5280— Refund claim
- Me. Rev. Stat. tit. 36, § 5281— Notice of denial
- Me. Rev. Stat. tit. 36, § 5282— Refund claim deemed denied
- Me. Rev. Stat. tit. 36, § 5283— Designation by resident individuals
- Me. Rev. Stat. tit. 36, § 5283-A— Voluntary contribution through checkoffs
- Me. Rev. Stat. tit. 36, § 5284— Nongame wildlife voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5284-A— Companion animal sterilization voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5285— Maine Children's Trust Incorporated; checkoff
- Me. Rev. Stat. tit. 36, § 5285-A— Bone Marrow Screening Fund checkoff
- Me. Rev. Stat. tit. 36, § 5286— Contribution to Maine Clean Election Fund; voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5287— Liability of certain spouses
- Me. Rev. Stat. tit. 36, § 5288— Maine Military Family Relief Fund voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5288-A— Maine Military Family Relief Fund voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5289— Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5290— Maine Asthma and Lung Disease Research Fund; voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5291— Maine Public Library Fund; voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5292— Maine Children's Cancer Research Fund; voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5293— Emergency food assistance program; voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5294— Easy enrollment health insurance program; voluntary checkoff
- Me. Rev. Stat. tit. 36, § 5295— Temporary adjustments to Maine income tax filing requirements based on federal changes