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- 36 M.R.S. §1605 · Unorganized Territory Education and Services Fund
- 36 M.R.S. §1606 · Property taxes credited on assessments; quarterly payments for unorganized territory services and annually for county taxes
- 36 M.R.S. §1607 · Meaning of letters used in lists
- 36 M.R.S. §1608 · Financial report
- 36 M.R.S. §1609 · Audit of municipal cost component and the Unorganized Territory Education and Services Fund
- 36 M.R.S. §1610 · Adjustment
- 36 M.R.S. §1611 · Limitation on municipal cost component
- 36 M.R.S. §1612 · Payment in lieu of taxes in unorganized territory
- 36 M.R.S. §1751 · Short title
- 36 M.R.S. §1752 · Definitions
- 36 M.R.S. §1752-A · Residence
- 36 M.R.S. §1753 · Tax is a levy on consumer
- 36 M.R.S. §1754 · Registration of sellers
- 36 M.R.S. §1754-A · Registration of owners of space temporarily rented as retail space
- 36 M.R.S. §1754-B · Registration of sellers
- 36 M.R.S. §1755 · No registration unless tax paid
- 36 M.R.S. §1756 · Voluntary registration
- 36 M.R.S. §1757 · Revocation of registration
- 36 M.R.S. §1758 · Use tax on interim rental of property purchased for resale
- 36 M.R.S. §1759 · Bonds
- 36 M.R.S. §1760 · Exemptions
- 36 M.R.S. §1760-A · Legislative review of sales tax exemptions
- 36 M.R.S. §1760-B · Consistency
- 36 M.R.S. §1760-C · Exempt activities
- 36 M.R.S. §1760-D · Exemptions of certain products; information posted on publicly accessible website
- 36 M.R.S. §1761 · Advertising of payment by retailer
- 36 M.R.S. §1762 · Sale of business; purchaser liable for tax
- 36 M.R.S. §1763 · Presumptions
- 36 M.R.S. §1764 · Tax against certain casual sales and rentals
- 36 M.R.S. §1765 · Trade-in credit
- 36 M.R.S. §1811 · Sales tax
- 36 M.R.S. §1811-A · Credit for worthless accounts
- 36 M.R.S. §1811-B · Credit for tax paid on purchases for resale
- 36 M.R.S. §1812 · Adding tax to sale price
- 36 M.R.S. §1813 · Illegal collection of sales tax prohibited
- 36 M.R.S. §1814 · Excessive and erroneous collections
- 36 M.R.S. §1815 · Tax from sales occurring on tribal land
- 36 M.R.S. §1816 · Special rules for mobile telecommunications services
- 36 M.R.S. §1817 · Taxes on retail marijuana and retail marijuana products
- 36 M.R.S. §1818 · Tax on adult use cannabis and adult use cannabis products
- 36 M.R.S. §1818 · Tax on adult use cannabis and adult use cannabis products
- 36 M.R.S. §1819 · Sourcing
- 36 M.R.S. §1820 · Tax on rental of all-terrain vehicles
- 36 M.R.S. §1821 · Tax on sales by automobile dealers and sales and use taxes collected by Bureau of Motor Vehicles related to motor vehicles
- 36 M.R.S. §1861 · Imposition
- 36 M.R.S. §1861-A · Reporting use tax on individual income tax returns
- 36 M.R.S. §1862 · Sales or use tax paid to another jurisdiction
- 36 M.R.S. §1863 · No tax on returned merchandise donated to charity
- 36 M.R.S. §1864 · No use tax on donations to exempt organization
- 36 M.R.S. §1865 · Deposit of use taxes paid on certain fuels
- 36 M.R.S. §1901 · Powers of Tax Assessor
- 36 M.R.S. §1902 · Assistants
- 36 M.R.S. §1903 · Examination of records and premises
- 36 M.R.S. §1904 · Hearings
- 36 M.R.S. §1905 · Witnesses
- 36 M.R.S. §1906 · Notices, how given
- 36 M.R.S. §1921 · Taxes held in trust for the Tax Assessor
- 36 M.R.S. §1922 · Notice to segregate trust funds
- 36 M.R.S. §1923 · Revocation of registration
- 36 M.R.S. §1924 · Misappropriation of trust funds
- 36 M.R.S. §1925 · Remedies not exclusive
- 36 M.R.S. §1951 · Collection of tax; report to Tax Assessor
- 36 M.R.S. §1951-A · Collection of tax; report to State Tax Assessor
- 36 M.R.S. §1951-B · Collection of tax by remote sellers
- 36 M.R.S. §1951-C · Collection of tax by marketplace facilitators and marketplace sellers
- 36 M.R.S. §1952 · Payment of tax
- 36 M.R.S. §1952-A · Payment of tax on vehicles and recreational vehicles
- 36 M.R.S. §1952-B · Manufactured housing
- 36 M.R.S. §1953 · Tax a debt; recovery; preference
- 36 M.R.S. §1954 · Arbitrary assessment
- 36 M.R.S. §1955 · Deficiency assessment
- 36 M.R.S. §1955-A · Failure to pay tax on vehicles
- 36 M.R.S. §1955-B · Payment of tax on vehicles resulting in protest
- 36 M.R.S. §1955-C · Assessment for vehicles
- 36 M.R.S. §1956 · Jeopardy assessments
- 36 M.R.S. §1957 · Petition for reconsideration of assessment
- 36 M.R.S. §1958 · Appeals
- 36 M.R.S. §1959 · Warrant; request for
- 36 M.R.S. §1960 · -- issuance
- 36 M.R.S. §1961 · Lien of tax
- 36 M.R.S. §1962 · Form and effect
- 36 M.R.S. §1963 · -- arrest and commitment
- 36 M.R.S. §1964 · Priority of tax
- 36 M.R.S. §1965 · Enforcement of lien
- 36 M.R.S. §2011 · Overpayment; refunds
- 36 M.R.S. §2012 · Refund of sales tax on goods removed from State
- 36 M.R.S. §2013 · Refund of sales tax on depreciable machinery and equipment purchases
- 36 M.R.S. §2014 · Fish passage facilities
- 36 M.R.S. §2015 · Rental vehicle excise tax reimbursement
- 36 M.R.S. §2016 · Pine Tree Development Zone businesses; reimbursement of certain taxes
- 36 M.R.S. §2017 · Qualified community wind power generator; reimbursement of certain taxes
- 36 M.R.S. §2018 · Reimbursement of certain taxes relating to advanced communications technology infrastructure
- 36 M.R.S. §2019 · Refund of sales tax on purchases of parts and supplies
- 36 M.R.S. §2020 · Refund of sales tax on purchases of parts and supplies for windjammers
- 36 M.R.S. §2021 · Refund of sales and use tax on purchases of battery energy storage systems
- 36 M.R.S. §2022 · Refund of sales and use tax on purchases of qualifying retail lease or rental property
- 36 M.R.S. §2061 · Records of retailers
- 36 M.R.S. §2062 · Tax assessor's records confidential
- 36 M.R.S. §2111 · Injunctions
- 36 M.R.S. §2112 · Penalties