GroundRules
Browse Maine
Read the original sections, or search by topic.
- 36 M.R.S. §2113 · Criminal penalties
- 36 M.R.S. §2351 · Failure to make return; assessment
- 36 M.R.S. §2352 · Authority of state tax assessor to examine books
- 36 M.R.S. §2401 · Taxation and rate
- 36 M.R.S. §2402 · Taxes, how assessed, when due and payable
- 36 M.R.S. §2403 · Tax to be a debt due from corporation
- 36 M.R.S. §2404 · Neglect or refusal to pay
- 36 M.R.S. §2405 · Company in arrears 6 months
- 36 M.R.S. §2406 · Preparation and publication of annual list
- 36 M.R.S. §2407 · Revival of charter; recording of data
- 36 M.R.S. §2461 · Companies and persons doing express business to apply annually for license and to pay tax
- 36 M.R.S. §2462 · Annual return to state tax assessor; assessment of tax
- 36 M.R.S. §2463 · State tax in place of local taxation
- 36 M.R.S. §2464 · Penalty
- 36 M.R.S. §2511 · Companies taxable; rate
- 36 M.R.S. §2512 · Annual returns to Superintendent of Insurance
- 36 M.R.S. §2513 · Tax on premiums and annuity considerations
- 36 M.R.S. §2513-A · Tax on premiums of risk retention groups
- 36 M.R.S. §2513-B · Tax on premiums collected by captive insurers; rate of tax
- 36 M.R.S. §2513-C · Premium tax on travel insurance premiums
- 36 M.R.S. §2514 · Applicability of provisions
- 36 M.R.S. §2515 · Amount of tax
- 36 M.R.S. §2516 · Returns to State Tax Assessor
- 36 M.R.S. §2517 · Mutual fire companies doing mill business; returns
- 36 M.R.S. §2518 · Neglect to make return; assessment; failure to pay
- 36 M.R.S. §2519 · Ratio of tax on foreign insurance companies
- 36 M.R.S. §2520 · Reciprocal contracts of indemnity
- 36 M.R.S. §2521 · Power and authority of domestic companies
- 36 M.R.S. §2521-A · Returns; payment of tax
- 36 M.R.S. §2521-B · Self-insurers; return for calendar year 1982
- 36 M.R.S. §2521-C · Returns; payment of tax
- 36 M.R.S. §2521-D · Limitation on credit or refund
- 36 M.R.S. §2521-E · Interest on overpayment
- 36 M.R.S. §2522 · Assessment of tax; notice; suspension for nonpayment
- 36 M.R.S. §2523 · Taxation of workers' compensation insurers
- 36 M.R.S. §2524 · Credit for employer-assisted day care
- 36 M.R.S. §2525 · Employer-provided long-term care benefits
- 36 M.R.S. §2525-A · Employer-provided long-term care benefits on and after January 1, 2000
- 36 M.R.S. §2526 · Solid waste reduction investment tax credit
- 36 M.R.S. §2527 · Educational attainment investment tax credit
- 36 M.R.S. §2528 · Recruitment credit
- 36 M.R.S. §2529 · Pine Tree Development Zone tax credit
- 36 M.R.S. §2530 · Maine Life and Health Insurance Guaranty Association credit
- 36 M.R.S. §2531 · Taxation of nonadmitted insurance coverage
- 36 M.R.S. §2532 · Authority to enter into multistate agreement
- 36 M.R.S. §2533 · New markets capital investment credit
- 36 M.R.S. §2534 · Credit for rehabilitation of historic properties and affordable housing
- 36 M.R.S. §2535 · Credit for educational opportunity
- 36 M.R.S. §2536 · Employer credit for family and medical leave
- 36 M.R.S. §2551 · Definitions
- 36 M.R.S. §2552 · Tax imposed
- 36 M.R.S. §2553 · Registration of service providers
- 36 M.R.S. §2554 · Return and payment of tax
- 36 M.R.S. §2555 · Overpayments; refunds
- 36 M.R.S. §2555-A · Refund or credit to customer
- 36 M.R.S. §2556 · Sourcing rules for mobile telecommunications services
- 36 M.R.S. §2557 · Exemptions
- 36 M.R.S. §2558 · Requirement to file amended return
- 36 M.R.S. §2559 · Application of revenues
- 36 M.R.S. §2560 · Exempt activities
- 36 M.R.S. §2571 · Taxation of owners of parlor cars
- 36 M.R.S. §2572 · Returns to state tax assessor; tax in place of local taxation
- 36 M.R.S. §2573 · Penalty
- 36 M.R.S. §2621 · Annual returns
- 36 M.R.S. §2621-A · Definitions
- 36 M.R.S. §2622 · Penalties
- 36 M.R.S. §2623 · Excise tax; payment to cities and towns one percent on stock held therein
- 36 M.R.S. §2624 · Amount of tax
- 36 M.R.S. §2625 · Return and payment
- 36 M.R.S. §2626 · Payment schedule
- 36 M.R.S. §2627 · Abatement
- 36 M.R.S. §2628 · Further returns; access to books by Public Utilities Commission
- 36 M.R.S. §2681 · Returns of operators
- 36 M.R.S. §2682 · Penalty
- 36 M.R.S. §2683 · Companies taxable
- 36 M.R.S. §2684 · Computation; telephone companies
- 36 M.R.S. §2685 · -- telegraph companies
- 36 M.R.S. §2686 · Returns of operators
- 36 M.R.S. §2687 · Penalty
- 36 M.R.S. §2687-A · Failure to make return; assessment
- 36 M.R.S. §2688 · Books open to assessors
- 36 M.R.S. §2689 · Limited property tax
- 36 M.R.S. §2691 · Persons taxable
- 36 M.R.S. §2692 · Amount of tax
- 36 M.R.S. §2692-A · Limitation on tax rate
- 36 M.R.S. §2693 · Returns
- 36 M.R.S. §2694 · Definitions
- 36 M.R.S. §2695 · Books open to assessors
- 36 M.R.S. §2696 · Limited property tax
- 36 M.R.S. §2701 · Excise tax
- 36 M.R.S. §2701-A · Municipal assessors certification to State Tax Assessor
- 36 M.R.S. §2702 · Determination of tax; notice to owners
- 36 M.R.S. §2703 · Due date; payment to Director of Property Taxation
- 36 M.R.S. §2704 · Abatement
- 36 M.R.S. §2704-A · Interest and penalty
- 36 M.R.S. §2705 · Payment
- 36 M.R.S. §2706 · Condition of commitment of federal funds
- 36 M.R.S. §2711 · Forest fire suppression costs
- 36 M.R.S. §2712 · Identification of parcels
- 36 M.R.S. §2713 · Assessment of tax