GroundRules
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- 36 M.R.S. §173 · Collection by warrant
- 36 M.R.S. §174 · Collection by civil action
- 36 M.R.S. §175 · Applicants for license or renewal of license
- 36 M.R.S. §175-A · Tax lien
- 36 M.R.S. §176 · Levy
- 36 M.R.S. §176-A · Levy upon property
- 36 M.R.S. §176-B · Access to financial records of individuals who owe Maine taxes
- 36 M.R.S. §177 · Trust fund status of certain collections
- 36 M.R.S. §178 · Priority of tax
- 36 M.R.S. §182 · Injunctions
- 36 M.R.S. §183 · Criminal offenses; statute of limitations
- 36 M.R.S. §183-A · Subsequent offenses
- 36 M.R.S. §184 · Criminal offenses
- 36 M.R.S. §184-A · Intentional evasion of tax
- 36 M.R.S. §185 · Set-off
- 36 M.R.S. §185-A · Setoff of refunds to debts owed to other agencies of the State
- 36 M.R.S. §186 · Interest
- 36 M.R.S. §186-A · Additional interest
- 36 M.R.S. §187 · Penalties
- 36 M.R.S. §187-A · Preparer penalty
- 36 M.R.S. §187-B · Penalties
- 36 M.R.S. §188 · Remedies not exclusive
- 36 M.R.S. §189 · Taxes as additional
- 36 M.R.S. §190 · Effect of repeal
- 36 M.R.S. §191 · Confidentiality of tax records
- 36 M.R.S. §192 · Miscellaneous
- 36 M.R.S. §193 · Returns; declaration covering perjury; submission of returns and funds by electronic means
- 36 M.R.S. §194 · Data warehouse
- 36 M.R.S. §194-A · Review of certain changes in the application of sales and use tax law
- 36 M.R.S. §194-B · National criminal history record information
- 36 M.R.S. §194-C · National criminal history record information of providers of contract services
- 36 M.R.S. §194-D · Background investigations
- 36 M.R.S. §194-E · Tribes deemed as acting in a governmental capacity
- 36 M.R.S. §195 · Purpose
- 36 M.R.S. §196 · Tax expenditure
- 36 M.R.S. §197 · Review
- 36 M.R.S. §198 · Schedule for review
- 36 M.R.S. §199 · Report
- 36 M.R.S. §199-A · Definitions
- 36 M.R.S. §199-B · Report
- 36 M.R.S. §199-C · Review
- 36 M.R.S. §199-D · Report
- 36 M.R.S. §199-E · Elimination of certain tax expenditures
- 36 M.R.S. §200 · Bureau of Revenue Services report on revenue incidence
- 36 M.R.S. §201 · Supervision and administration
- 36 M.R.S. §202 · Training and certification of assessors
- 36 M.R.S. §203 · Supervisors and assistants
- 36 M.R.S. §204 · Daily payment to treasurer
- 36 M.R.S. §205 · Forms, reports and records
- 36 M.R.S. §206 · Compensation of assessors, collectors and treasurers
- 36 M.R.S. §207 · -- conventions
- 36 M.R.S. §208 · Equalization
- 36 M.R.S. §208-A · Adjustment for sudden and severe disruption of valuation
- 36 M.R.S. §209 · Adjustment for audits; determination of the State Tax Assessor
- 36 M.R.S. §251 · Warrants for town assessment of state tax
- 36 M.R.S. §252 · Time for issuance
- 36 M.R.S. §253 · Warrant requirements
- 36 M.R.S. §254 · Issuance of warrants or executions
- 36 M.R.S. §271 · State Board of Property Tax Review
- 36 M.R.S. §272 · Municipal valuation appeals
- 36 M.R.S. §272-A · Appeals of adjusted municipal valuation
- 36 M.R.S. §273 · Nonresidential property of $1,000,000 or greater
- 36 M.R.S. §291 · Membership, creation
- 36 M.R.S. §292 · Duties, procedures
- 36 M.R.S. §293 · Compensation
- 36 M.R.S. §297 · Purpose; composition
- 36 M.R.S. §298 · Hearing
- 36 M.R.S. §301 · State Tax Assessor
- 36 M.R.S. §302 · Unorganized territories
- 36 M.R.S. §303 · Organized territory
- 36 M.R.S. §304 · Establishment of primary assessing areas
- 36 M.R.S. §305 · Additional duties
- 36 M.R.S. §306 · Definitions
- 36 M.R.S. §310 · Examination
- 36 M.R.S. §311 · Certification
- 36 M.R.S. §312 · Violation
- 36 M.R.S. §313 · Tenure
- 36 M.R.S. §314 · Removal
- 36 M.R.S. §315 · Selection of assessors
- 36 M.R.S. §318 · Training of assessors
- 36 M.R.S. §326 · Purpose of minimum standards
- 36 M.R.S. §327 · Minimum assessing standards
- 36 M.R.S. §328 · Administrative rules and regulations
- 36 M.R.S. §329 · Inability to achieve standards
- 36 M.R.S. §330 · Professional assessment firms
- 36 M.R.S. §331 · Assessment manual
- 36 M.R.S. §341 · Certification of treasurer and controller
- 36 M.R.S. §342 · Property taxes credited on assessments; quarterly payments
- 36 M.R.S. §381 · State valuation; definition; to be filed with Bureau of Revenue Services annually
- 36 M.R.S. §381-A · Interim state valuation of municipalities
- 36 M.R.S. §382 · Failure of assessor to furnish information
- 36 M.R.S. §383 · Assessors' annual return to State Tax Assessor
- 36 M.R.S. §384 · Investigation of valuation; actions and prosecutions; reassessment orders; appeals
- 36 M.R.S. §451 · Rate of tax
- 36 M.R.S. §451-A · Mill rate for fiscal year 1977-78
- 36 M.R.S. §452 · Assessment of state property tax
- 36 M.R.S. §453 · Payment of state tax by municipalities
- 36 M.R.S. §453-A · Adjustments in appropriations
- 36 M.R.S. §454 · Payment of tax in town where charters surrendered
- 36 M.R.S. §455 · Additional state property tax