GroundRules
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- 36 M.R.S. §5315 · Enforcement of lien
- 36 M.R.S. §5316 · Taxpayer not a resident
- 36 M.R.S. §5317 · Priority
- 36 M.R.S. §5318 · Income tax claims of other states
- 36 M.R.S. §5319 · Order to compel compliance
- 36 M.R.S. §5320 · Transferees
- 36 M.R.S. §5321 · Jeopardy assessments
- 36 M.R.S. §5322 · Bankruptcy or receivership
- 36 M.R.S. §5330 · Attempts to evade or defeat tax
- 36 M.R.S. §5331 · Failure to collect or pay over
- 36 M.R.S. §5332 · Failure to file return, supply information, pay tax
- 36 M.R.S. §5333 · False statements
- 36 M.R.S. §5334 · Venue
- 36 M.R.S. §5340 · Powers of assessor
- 36 M.R.S. §5341 · Closing agreements
- 36 M.R.S. §5342 · Disposition of revenues
- 36 M.R.S. §5401 · Findings and purpose
- 36 M.R.S. §5402 · Definitions
- 36 M.R.S. §5403 · Annual adjustments for inflation
- 36 M.R.S. §6101 · Short title
- 36 M.R.S. §6102 · Purpose
- 36 M.R.S. §6103 · Definitions
- 36 M.R.S. §6104 · Claim is personal
- 36 M.R.S. §6105 · Claim to be paid from General Fund
- 36 M.R.S. §6106 · Filing date
- 36 M.R.S. §6107 · One claim per household
- 36 M.R.S. §6108 · Income limitation
- 36 M.R.S. §6109 · Net asset limitation
- 36 M.R.S. §6110 · Benefit limitation
- 36 M.R.S. §6111 · Age limitation
- 36 M.R.S. §6111-A · Participation limitation
- 36 M.R.S. §6112 · Amount of claim
- 36 M.R.S. §6113 · Administration
- 36 M.R.S. §6114 · Audit of claim
- 36 M.R.S. §6115 · Denial of claim
- 36 M.R.S. §6116 · Appeal
- 36 M.R.S. §6117 · Disallowance of certain claims
- 36 M.R.S. §6118 · Extension of time for filing claims
- 36 M.R.S. §6119 · Protection from loss of benefits
- 36 M.R.S. §6120 · Adjustments in the amount of claims
- 36 M.R.S. §6121 · Tax Assessor's records confidential
- 36 M.R.S. §6141 · Purpose
- 36 M.R.S. §6142 · Definitions
- 36 M.R.S. §6143 · Benefit
- 36 M.R.S. §6144 · Limitations
- 36 M.R.S. §6145 · Administration
- 36 M.R.S. §6146 · Appeals
- 36 M.R.S. §6147 · Definitions
- 36 M.R.S. §6148 · Benefit
- 36 M.R.S. §6149 · Limitations
- 36 M.R.S. §6150 · Administration
- 36 M.R.S. §6151 · Appeals
- 36 M.R.S. §6151 · Purpose
- 36 M.R.S. §6152 · Administration
- 36 M.R.S. §6153 · Eligibility criteria
- 36 M.R.S. §6154 · Appeal
- 36 M.R.S. §6155 · Certification
- 36 M.R.S. §6161 · Purpose
- 36 M.R.S. §6162 · Eligibility criteria; appeal
- 36 M.R.S. §6162-A · Eligibility; definitions; appeal
- 36 M.R.S. §6162-B · Eligibility; appeal
- 36 M.R.S. §6163 · Administration
- 36 M.R.S. §6164 · Certification
- 36 M.R.S. §6201 · Definitions
- 36 M.R.S. §6201-A · Short title
- 36 M.R.S. §6202 · Claim is personal
- 36 M.R.S. §6203 · Claim to be paid from General Fund
- 36 M.R.S. §6203-A · Procedure for reimbursement
- 36 M.R.S. §6204 · Filing date
- 36 M.R.S. §6205 · One claim per household
- 36 M.R.S. §6206 · Income limitations for elderly households
- 36 M.R.S. §6207 · Income limitations for nonelderly households
- 36 M.R.S. §6208 · Benefit calculation for elderly households
- 36 M.R.S. §6209 · Annual adjustment
- 36 M.R.S. §6210 · Administration
- 36 M.R.S. §6211 · Audit of claim
- 36 M.R.S. §6212 · Denial of claim
- 36 M.R.S. §6213 · Appeal
- 36 M.R.S. §6214 · Disallowance of certain claims
- 36 M.R.S. §6215 · Extension of time for filing claims
- 36 M.R.S. §6216 · Protection from loss of benefits
- 36 M.R.S. §6217 · Sunset
- 36 M.R.S. §6218 · Readability; application; instructions
- 36 M.R.S. §6219 · Outreach plan required
- 36 M.R.S. §6220 · Coordination required
- 36 M.R.S. §6221 · Termination of Circuitbreaker Program
- 36 M.R.S. §6231 · Definitions
- 36 M.R.S. §6232 · Municipal authority
- 36 M.R.S. §6233 · Termination of program
- 36 M.R.S. §6234 · Municipal authority; veterans
- 36 M.R.S. §6235 · Municipal authority; partial deferral of property taxes for seniors
- 36 M.R.S. §6250 · Definitions
- 36 M.R.S. §6251 · Deferral of tax on homestead; joint election; age requirement; filing claim
- 36 M.R.S. §6252 · Property entitled to deferral
- 36 M.R.S. §6252-A · Deferral of delinquent taxes
- 36 M.R.S. §6253 · Claim forms; contents
- 36 M.R.S. §6254 · State liens against tax-deferred property
- 36 M.R.S. §6255 · Listing of tax-deferred property; interest accrual
- 36 M.R.S. §6256 · Recording liens in county; recording constitutes notice of state lien
- 36 M.R.S. §6257 · Payment of amount equivalent to deferred taxes by the State