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- 36 M.R.S. §5219-XX · Renewable chemicals tax credit
- 36 M.R.S. §5219-YY · Credit for paper manufacturing facility investment
- 36 M.R.S. §5219-ZZ · Access to justice credit
- 36 M.R.S. §5219-AAA · Dirigo business incentives program
- 36 M.R.S. §5219-BBB · Credit for investment in qualified professional baseball facilities in the State
- 36 M.R.S. §5220 · Persons required to make returns of income
- 36 M.R.S. §5221 · Joint returns by spouses
- 36 M.R.S. §5222 · Returns by fiduciaries
- 36 M.R.S. §5223 · Notice of qualification as receiver
- 36 M.R.S. §5224 · Change of status as resident or nonresident during year
- 36 M.R.S. §5224-A · Return of part-year resident
- 36 M.R.S. §5225 · Taxable income as resident and nonresident
- 36 M.R.S. §5226 · Minimum tax and prorating of exemptions
- 36 M.R.S. §5227 · Time for filing returns
- 36 M.R.S. §5227-A · Requirement to file amended Maine returns
- 36 M.R.S. §5228 · Estimated tax
- 36 M.R.S. §5229 · Time for filing declaration of estimated tax
- 36 M.R.S. §5230 · Payments of estimated tax
- 36 M.R.S. §5231 · Extension of time for filing and payment
- 36 M.R.S. §5232 · Change of election
- 36 M.R.S. §5233 · Signing of returns and other documents
- 36 M.R.S. §5234 · Fiscal year tax determination
- 36 M.R.S. §5240 · General requirements concerning returns, notices, records and statements
- 36 M.R.S. §5241 · Partnership and S corporation returns
- 36 M.R.S. §5242 · Information returns
- 36 M.R.S. §5243 · Requirement to file amended Maine returns
- 36 M.R.S. §5244 · Combined report
- 36 M.R.S. §5245 · Amended returns
- 36 M.R.S. §5250 · Employer to withhold tax from wages
- 36 M.R.S. §5250-A · Withholding on sales of real estate
- 36 M.R.S. §5250-B · Withholding on pass-through entity income of nonresident partners and shareholders
- 36 M.R.S. §5251 · Information statement
- 36 M.R.S. §5251-A · Fraudulent statement or failure to furnish statement
- 36 M.R.S. §5252 · Credit for tax withheld
- 36 M.R.S. §5253 · Return and payment of tax withheld
- 36 M.R.S. §5254 · Liability for withheld taxes
- 36 M.R.S. §5255 · Failure to withhold
- 36 M.R.S. §5255-A · Injunction
- 36 M.R.S. §5255-B · Certain items of income under the United States Internal Revenue Code
- 36 M.R.S. §5255-C · Withholding on certain gambling winnings
- 36 M.R.S. §5256 · Period for computation of taxable income
- 36 M.R.S. §5257 · Methods of accounting
- 36 M.R.S. §5258 · Adjustments
- 36 M.R.S. §5259 · Limitation on additional tax
- 36 M.R.S. §5260 · Examination of return
- 36 M.R.S. §5261 · Assessment final if no protest
- 36 M.R.S. §5262 · Protest by taxpayer
- 36 M.R.S. §5263 · Notice of determination after protest
- 36 M.R.S. §5264 · Action of assessor final
- 36 M.R.S. §5265 · Burden of proof in proceedings before the assessor
- 36 M.R.S. §5266 · Evidence of related federal determination
- 36 M.R.S. §5267 · Mathematical error
- 36 M.R.S. §5268 · Waiver of restriction
- 36 M.R.S. §5269 · Assessment of tax
- 36 M.R.S. §5270 · Limitations on assessment
- 36 M.R.S. §5271 · Recovery of erroneous refund
- 36 M.R.S. §5272 · Interest on underpayments
- 36 M.R.S. §5273 · Failure to file tax returns
- 36 M.R.S. §5274 · Failure to pay tax
- 36 M.R.S. §5274-A · Penalty
- 36 M.R.S. §5275 · False information with respect to withholding allowance
- 36 M.R.S. §5276 · Authority to make credits or refunds
- 36 M.R.S. §5276-A · Setoff of debts against refunds
- 36 M.R.S. §5277 · Abatements
- 36 M.R.S. §5278 · Limitations on credit or refund
- 36 M.R.S. §5279 · Interest on overpayment
- 36 M.R.S. §5280 · Refund claim
- 36 M.R.S. §5281 · Notice of denial
- 36 M.R.S. §5282 · Refund claim deemed denied
- 36 M.R.S. §5283 · Designation by resident individuals
- 36 M.R.S. §5283-A · Voluntary contribution through checkoffs
- 36 M.R.S. §5284 · Nongame wildlife voluntary checkoff
- 36 M.R.S. §5284-A · Companion animal sterilization voluntary checkoff
- 36 M.R.S. §5285 · Maine Children's Trust Incorporated; checkoff
- 36 M.R.S. §5285-A · Bone Marrow Screening Fund checkoff
- 36 M.R.S. §5286 · Contribution to Maine Clean Election Fund; voluntary checkoff
- 36 M.R.S. §5287 · Liability of certain spouses
- 36 M.R.S. §5288 · Maine Military Family Relief Fund voluntary checkoff
- 36 M.R.S. §5288-A · Maine Military Family Relief Fund voluntary checkoff
- 36 M.R.S. §5289 · Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
- 36 M.R.S. §5290 · Maine Asthma and Lung Disease Research Fund; voluntary checkoff
- 36 M.R.S. §5291 · Maine Public Library Fund; voluntary checkoff
- 36 M.R.S. §5292 · Maine Children's Cancer Research Fund; voluntary checkoff
- 36 M.R.S. §5293 · Emergency food assistance program; voluntary checkoff
- 36 M.R.S. §5294 · Easy enrollment health insurance program; voluntary checkoff
- 36 M.R.S. §5295 · Temporary adjustments to Maine income tax filing requirements based on federal changes
- 36 M.R.S. §5300 · Appeal
- 36 M.R.S. §5301 · Judicial review exclusive remedy in deficiency proceedings
- 36 M.R.S. §5302 · Assessment pending review; review bond
- 36 M.R.S. §5303 · Proceedings after review
- 36 M.R.S. §5304 · No suit prior to filing claim
- 36 M.R.S. §5305 · Limitation of suit for refund
- 36 M.R.S. §5306 · Judgment for taxpayer
- 36 M.R.S. §5310 · Timely mailing
- 36 M.R.S. §5311 · Collection procedures
- 36 M.R.S. §5312 · Warrant; request for and issuance
- 36 M.R.S. §5312-A · Form and effect
- 36 M.R.S. §5312-B · Arrest and commitment
- 36 M.R.S. §5313 · Lien of tax
- 36 M.R.S. §5314 · Release of lien