State Codes and Statutes
Statutes > Maine > Title36Chapter 1: COLLECTION OF TAXES GENERALLY
Chapter 2: SPECIAL INDUSTRY TAXES
Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR
Chapter 4: BUREAU OF PROPERTY TAXATION
Chapter 5: ABATEMENT
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
Chapter 9: JUSTIFICATION OF TAX EXPENDITURES
Chapter 10: TAX EXPENDITURE REVIEW
Chapter 11: REVENUE IMPACT
Chapter 101: GENERAL PROVISIONS
Chapter 102: PROPERTY TAX ADMINISTRATION
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
Chapter 104: PRIMARY ASSESSING AREAS
Chapter 105: CITIES AND TOWNS
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
Chapter 109: POLL TAX
Chapter 109-A: COMMERCIAL FISHING VESSELS
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES
Chapter 111-A: BUS TAXATION PRORATION AGREEMENT
Chapter 112: WATERCRAFT EXCISE TAX
Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS
Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX
Chapter 211: GENERAL PROVISIONS
Chapter 213: SALES TAX
Chapter 215: USE TAX
Chapter 217: ADMINISTRATION AND OPERATION
Chapter 218: TRUST FUNDS
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
Chapter 221: OVERPAYMENTS, REFUNDS
Chapter 223: RECORDS
Chapter 225: ENFORCEMENT AND PENALTIES
Chapter 351: GENERAL PROVISIONS
Chapter 353: CORPORATE FRANCHISES (REPEALED)
Chapter 355: EXPRESS COMPANIES
Chapter 357: INSURANCE COMPANIES
Chapter 358: SERVICE PROVIDER TAX
Chapter 359: PARLOR CAR OWNERS
Chapter 361: RAILROAD COMPANIES
Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES
Chapter 364: TELECOMMUNICATIONS SERVICE
Chapter 365: FOREST LANDS
Chapter 366: FOREST FIRE SUPPRESSION
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
Chapter 369: HOSPITALS
Chapter 370: GROSS RECEIPTS TAX
Chapter 371: MINING EXCISE TAX
Chapter 373: HEALTH CARE PROVIDER TAX
Chapter 375: HOSPITAL TAX
Chapter 377: HOSPITAL TAX
Chapter 451: GASOLINE TAX
Chapter 453: GASOLINE ROAD TAX
Chapter 455: USE FUEL TAX
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
Chapter 459: SPECIAL FUEL TAX ACT
Chapter 461: TRUST FUNDS
Chapter 463: REGIONAL FUEL TAX AGREEMENT
Chapter 463-A: REGIONAL FUEL TAX AGREEMENT
Chapter 465: INDEXING OF MOTOR FUEL TAX RATES
Chapter 551: GENERAL PROVISIONS
Chapter 553: PROPERTY TAXABLE
Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR
Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES
Chapter 559: VALUATION
Chapter 561: PAYMENT AND LIABILITY FOR TAX
Chapter 563: ESTATE TAX
Chapter 565: ABATEMENT AND REFUNDS
Chapter 567: REPORTS
Chapter 569: INTERSTATE ARBITRATION
Chapter 571: INTERSTATE COMPROMISE
Chapter 573: RECIPROCITY IN COLLECTION
Chapter 575: MAINE ESTATE TAX
Chapter 701: BLUEBERRY TAX
Chapter 703: CIGARETTE TAX
Chapter 704: TOBACCO PRODUCTS TAX
Chapter 704-A: ILLEGAL DRUGS
Chapter 705: FERTILIZER TAX
Chapter 706: MARINE WORM TAX
Chapter 707: MILK TAX
Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX
Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT
Chapter 709: POTATO TAX
Chapter 710: POTATO INDUSTRY
Chapter 711: QUAHOG TAX
Chapter 711-A: REAL ESTATE TRANSFERS
Chapter 712: REAL ESTATE TRANSFERS
Chapter 713: SARDINE TAX
Chapter 714: MAHOGANY QUAHOG TAX
Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES
Chapter 716: MILK HANDLING TAX
Chapter 717: SWEET CORN TAX
Chapter 718: GENERAL PROVISIONS
Chapter 719: RECYCLING ASSISTANCE FEE
Chapter 721: MILK HANDLING FEE
Chapter 801: DEFINITIONS
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS
Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS
Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS
Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
Chapter 813: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES
Chapter 814: LIMITED LIABILITY COMPANIES
Chapter 815: PARTNERS AND PARTNERSHIPS
Chapter 817: IMPOSITION OF TAX ON CORPORATIONS
Chapter 818: ADDITIONAL TAXES
Chapter 819: FRANCHISE TAX
Chapter 821: APPORTIONMENT OF INCOME
Chapter 822: TAX CREDITS
Chapter 823: INCOME TAX RETURNS
Chapter 825: INFORMATION RETURNS
Chapter 827: WITHHOLDING OF TAX
Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
Chapter 831: PROCEDURE AND ADMINISTRATION
Chapter 833: JUDICIAL REVIEW
Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS
Chapter 837: CRIMINAL OFFENSES
Chapter 839: POWERS OF ASSESSOR
Chapter 841: INFLATION ADJUSTMENTS
Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT
Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978
Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY
Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM
Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE
Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
Chapter 908-A: MUNICIPAL PROPERTY TAX DEFERRAL FOR SENIOR CITIZENS
Chapter 909: 1987 TAX REBATE ACT
Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT
Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT
Chapter 913: TAX AMNESTY
Chapter 914: 2003 TAX AMNESTY PROGRAM
Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM
Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE
Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES
Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY
Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING
Chapter 919: SHIPBUILDING FACILITY CREDIT
Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT
Chapter 920: MULTISTATE TAX COMPACT
Chapter 921: UNIFORM SALES AND USE TAX ADMINISTRATION ACT
Chapter 931: TAX BURDEN REDUCTION GOALS
