TITLE 36: TAXATION
- Chapter 101: GENERAL PROVISIONS
- 36 §201. Supervision and administration
- 36 §202. Training and certification of assessors (REPEALED)
- 36 §203. Supervisors and assistants (REPEALED)
- 36 §204. Daily payment to treasurer (REPEALED)
- 36 §205. Forms, reports and records
- 36 §206. Compensation of assessors, collectors and treasurers
- 36 §207. -- conventions (REPEALED)
- 36 §208. Equalization
- 36 §208-A. Adjustment for sudden and severe disruption of valuation
- 36 §251. Warrants for town assessment of state tax
- 36 §252. Time for issuance
- 36 §253. -- requirements
- 36 §254. Issuance of warrants or executions
- 36 §271. State Board of Property Tax Review
- 36 §272. Municipal valuation appeals
- 36 §273. Nonresidential property of $1,000,000 or greater
- 36 §291. Membership, creation (REPEALED)
- 36 §292. Duties, procedures (REPEALED)
- 36 §293. Compensation (REPEALED)
- 36 §297. Purpose; composition (REPEALED)
- 36 §298. Hearing (REPEALED)
- Chapter 102: PROPERTY TAX ADMINISTRATION
- 36 §301. State Tax Assessor
- 36 §302. Unorganized territories
- 36 §303. Organized territory
- 36 §304. Establishment of primary assessing areas
- 36 §305. Additional duties
- 36 §306. Definitions
- 36 §310. Examination
- 36 §311. Certification
- 36 §312. Violation
- 36 §313. Tenure
- 36 §314. Removal
- 36 §315. Selection of assessors (REPEALED)
- 36 §318. Training of assessors
- 36 §326. Purpose of minimum standards
- 36 §327. Minimum assessing standards
- 36 §328. Administrative rules and regulations
- 36 §329. Inability to achieve standards
- 36 §330. Professional assessment firms
- 36 §331. Assessment manual
- Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
- 36 §341. Certification of treasurer and controller
- 36 §342. Property taxes credited on assessments; quarterly payments (REPEALED)
- 36 §381. State valuation; definition; to be filed with Bureau of Revenue Services annually; abatement
- 36 §381-A. Interim state valuation of municipalities (REPEALED)
- 36 §382. Failure of assessor to furnish information
- 36 §383. Assessors' annual return to State Tax Assessor
- 36 §384. Investigation of valuation; actions and prosecutions; reassessment orders; appeals
- 36 §451. Rate of tax (REPEALED)
- 36 §451-A. Mill rate for fiscal year 1977-78 (REPEALED)
- 36 §452. Assessment of state property tax (REPEALED)
- 36 §453. Payment of state tax by municipalities (REPEALED)
- 36 §453-A. Adjustments in appropriations (REPEALED)
- 36 §454. Payment of tax in town where charters surrendered
- 36 §455. Additional state property tax (REPEALED)
- 36 §456. Additional state property tax exemption (REPEALED)
- 36 §457. State tax on telecommunications personal property
- 36 §458. Continuation of exemption
- Chapter 104: PRIMARY ASSESSING AREAS
- 36 §471. Area, body politic
- 36 §471-A. Board of assessment review
- 36 §472. Executive committee
- 36 §473. Powers and duties
- 36 §474. Administrative provisions
- 36 §475. Abatement by chief assessor; procedure (REPEALED)
- 36 §476. Notice of decision (REPEALED)
- 36 §477. Appeals to board of assessment review (REPEALED)
- 36 §478. -- to Forestry Appeal Board (REPEALED)
- 36 §479. Hearing (REPEALED)
- 36 §480. -- to Superior Court (REPEALED)
- 36 §481. Hearing (REPEALED)
- 36 §482. Commissioner's hearing and report (REPEALED)
- 36 §483. Trial (REPEALED)
- 36 §484. Judgment and execution (REPEALED)
- 36 §485. Assessment ratio evidence (REPEALED)
- 36 §486. State Board of Assessment Review (REPEALED)
- Chapter 105: CITIES AND TOWNS
- 36 §1031. Collector may bring action in own name
- 36 §1032. Action may be brought in name of municipality
- 36 §1071. Collector's tax auction sale; notice; procedure
- 36 §1072. -- form
- 36 §1073. Notice to owners of time and place of sale
- 36 §1074. Sale; procedure; costs
- 36 §1075. Collector's return of sale; form
- 36 §1076. Purchaser to notify mortgagee of sale; right of redemption
- 36 §1077. Purchaser's failure to pay in 20 days voids sale
- 36 §1078. Owner's right to redeem
- 36 §1079. Refund of taxes paid by purchaser
- 36 §1080. Delivery of deed to purchaser after 2 years
- 36 §1081. Nonresident owner's action; time limit
- 36 §1082. Municipal officers may bid at sale
- 36 §1083. Collector's deed; prima facie evidence of validity of sale
- 36 §1084. Posting notices; evidence of
- 36 §1101. Purpose
- 36 §1102. Definitions
- 36 §1103. Owner's application
- 36 §1104. Administration; regulations
- 36 §1105. Valuation of farmland
- 36 §1106. Powers and duties; State Tax Assessor (REPEALED)
- 36 §1106-A. Valuation of open space land
- 36 §1107. Orders (REPEALED)
- 36 §1108. Assessment of tax
- 36 §1109. Schedule; investigation
- 36 §1110. Reclassification
- 36 §1111. Scenic easements and development rights
- 36 §1112. Recapture penalty
- 36 §1112-A. Mineral lands (REPEALED)
- 36 §1112-B. Mineral lands subject to an excise tax
- 36 §1113. Enforcement provision
- 36 §1114. Application
- 36 §1115. Transfer of portion of parcel of land
- 36 §1116. Reclassification and withdrawal in unorganized territory (REPEALED)
- 36 §1117. Appeal from State Tax Assessor or Commissioner of Agriculture (REPEALED)
- 36 §1118. Appeals and abatements
- 36 §1119. Valuation guidelines
- 36 §1120. Program promotion
- 36 §1121. Program monitoring
- 36 §1131. Purpose
- 36 §1132. Definitions
- 36 §1133. Owner's application
- 36 §1134. Administration; rules
- 36 §1135. Current use valuation of working waterfront land
- 36 §1136. Assessment of tax
- 36 §1137. Schedule; qualification
- 36 §1138. Recapture penalty
- 36 §1139. Enforcement
- 36 §1140. Transfer of ownership
- 36 §1140-A. Appeals and abatements
- 36 §1140-B. Analysis and report
- 36 §1141. Purpose (REPEALED)
- 36 §1142. Definitions (REPEALED)
- 36 §1143. Owner's application (REPEALED)
- 36 §1144. Administration; rules (REPEALED)
- 36 §1145. Current use valuation of working waterfront land (REPEALED)
- 36 §1146. Assessment of tax (REPEALED)
- 36 §1147. Schedule; qualification (REPEALED)
- 36 §1148. Recapture penalty (REPEALED)
- 36 §1149. Enforcement (REPEALED)
- 36 §1150. Transfer of ownership (REPEALED)
- 36 §1151. Appeals and abatements (REPEALED)
- 36 §1152. Analysis and report (REPEALED)
- 36 §501. Definitions
- 36 §502. Property taxable; tax year
- 36 §503. Town taxes; legality
- 36 §504. Illegal assessment; recovery of tax
- 36 §505. Taxes; payment; powers of municipalities
- 36 §506. Prepayment of taxes
- 36 §506-A. Overpayment of taxes
- 36 §507. Taxpayer information
- 36 §508. Service charges
- 36 §551. Real estate; defined
- 36 §552. -- tax lien
- 36 §553. -- where taxed
- 36 §554. Mortgaged real estate; taxes; payment
- 36 §555. Tenants in common and joint tenants
- 36 §556. Landlord and tenant
- 36 §557. Assessment; continued until notice of transfer
- 36 §557-A. Assessment; unknown owner
- 36 §558. Taxes prorated between seller and purchaser
- 36 §558-A. Liability for failure to pay prorated property taxes
- 36 §559. Deceased persons
- 36 §560. Bank's real estate
- 36 §561. Railroad buildings
- 36 §562. Standing wood, bark and timber; taxed to purchaser
- 36 §563. Forest land; policy
- 36 §564. -- assessment
- 36 §565. Forestry Appeal Board (REPEALED)
- 36 §571. Title
- 36 §572. Purpose
- 36 §573. Definitions
- 36 §574. Applicability (REPEALED)
- 36 §574-A. Ineligibility
- 36 §574-B. Applicability
- 36 §575. Administration; rules
- 36 §575-A. Assistance in determining compliance with forest management and harvest plan
- 36 §576. Powers and duties
- 36 §576-A. Valuation of areas other than forest land
- 36 §576-B. Discount factor and capitalization rate
- 36 §577. Reduced valuation under special circumstances
- 36 §578. Assessment of tax
- 36 §579. Schedule, investigation
- 36 §580. Reclassification
- 36 §581. Withdrawal
- 36 §581-A. Sale of portion of parcel of forest land
- 36 §581-B. Reclassification and withdrawal in unorganized territory
- 36 §581-C. Mineral lands (REPEALED)
- 36 §581-D. Mineral lands subject to an excise tax
- 36 §581-E. Report to the Bureau of Forestry (REPEALED)
- 36 §581-F. Report to the Bureau of Forestry on land in unorganized territory
- 36 §581-G. Report to Bureau of Forestry
- 36 §582. Appeal from State Tax Assessor (REPEALED)
- 36 §582-A. Payment for tax pending review (REPEALED)
- 36 §583. Abatement
- 36 §584. Advisory Council (REPEALED)
- 36 §584-A. Construction
- 36 §585. Purpose (REPEALED)
- 36 §586. Definitions (REPEALED)
- 36 §587. Classification as farmland (REPEALED)
- 36 §588. Planning board; open space land (REPEALED)
- 36 §589. Scenic easements and development rights (REPEALED)
- 36 §590. Value (REPEALED)
- 36 §591. Recapture penalty
- 36 §592. Enforcement provision (REPEALED)
- 36 §593. Application (REPEALED)
- 36 §594. Exception (REPEALED)
- 36 §601. Personal property; defined
- 36 §602. -- where taxed
- 36 §603. Exceptions
- 36 §604. Mortgaged personal property; taxes
- 36 §605. Deceased persons
- 36 §606. Tax priority; deceased's personal property
- 36 §607. -- Insolvent person's personal property
- 36 §608. Blooded animals (REPEALED)
- 36 §609. Sailing vessels and barges; tax rate (REPEALED)
- 36 §610. Rebuilt vessels and barges; tax rate (REPEALED)
- 36 §610-A. Watercraft assessed as personal property (REPEALED)
- 36 §611. Equipment tax
- 36 §612. Tax lien on personal property
- 36 §613. Watercraft decal (REPEALED)
- 36 §651. Public property
- 36 §652. Property of institutions and organizations
- 36 §653. Estates of veterans
- 36 §654. Estates of certain persons
- 36 §655. Personal property
- 36 §656. Real estate
- 36 §657. Purpose (REPEALED)
- 36 §658. Application (REPEALED)
- 36 §659. Recovery by a municipality (REPEALED)
- 36 §660. Legislative review of exemptions (REPEALED)
- 36 §661. Reimbursement for exemptions
- 36 §671. Definitions (REPEALED)
- 36 §672. Permanent residency; factual determination by municipal assessor (REPEALED)
- 36 §673. Exemption of homesteads (REPEALED)
- 36 §674. Forms (REPEALED)
- 36 §675. Application (REPEALED)
- 36 §676. Duty of municipal assessor (REPEALED)
- 36 §677. Homestead exemptions; approval; refusal; hearings (REPEALED)
- 36 §678. Lien imposed on property of person claiming exemption although not permanent resident (REPEALED)
- 36 §681. Definitions
- 36 §682. Permanent residency; factual determination by assessor
- 36 §683. Exemption of homesteads
- 36 §684. Forms; application
- 36 §685. Duty of assessor; reimbursement by State
- 36 §686. Denial of homestead exemption; appeals
- 36 §687. Supplemental assessment
- 36 §688. Effect of determination of residence
- 36 §689. Audits; determinations of bureau
- 36 §691. Definitions; exemption limitations
- 36 §692. Exemption of business equipment
- 36 §693. Forms; reporting
- 36 §694. Duty of assessor; reimbursement by State
- 36 §695. Denial of exemption; appeals
- 36 §696. Supplemental assessment
- 36 §697. Audits; determination of bureau
- 36 §698. Appeals
- 36 §699. Legislative findings; intent
- 36 §700. Reimbursement for state-mandated costs
- 36 §700-A. Additional municipal compensation
- 36 §700-B. Adjustments to revenue
- 36 §701. Rules for assessment
- 36 §701-A. Just value defined
- 36 §702. Assessors' liability
- 36 §703. Selectmen to act as assessors
- 36 §704. Delinquent assessors; violation
- 36 §705. County commissioners may appoint assessors; procedure
- 36 §706. Taxpayers to list property, notice, penalty, verification
- 36 §707. Exempt property; inventory required
- 36 §708. Assessors to value real estate and personal property
- 36 §708-A. Certification of valuation lists (REPEALED)
- 36 §709. Assessment and commitment
- 36 §709-A. Primary assessing areas; assessment and commitment
- 36 §709-B. Extension of commitment time limit for 1977 (REPEALED)
- 36 §710. Overlay
- 36 §711. Assessment record
- 36 §712. Certificate of assessment
- 36 §713. Supplemental assessments
- 36 §713-A. Certain supplemental assessments
- 36 §713-B. Penalties assessed as supplemental assessments
- 36 §714. State-municipal revenue sharing aid
- 36 §721. Purpose (REPEALED)
- 36 §722. Definitions (REPEALED)
- 36 §723. Applicability (REPEALED)
- 36 §724. Base land values (REPEALED)
- 36 §725. Sales data (REPEALED)
- 36 §726. Valuation of land (REPEALED)
- 36 §751. State and county taxes; collection
- 36 §752. -- payment
- 36 §753. Municipal tax commitment; form
- 36 §754. -- lost or destroyed
- 36 §755. Bond
- 36 §756. Compensation
- 36 §757. Receipts for taxes
- 36 §757-A. Collector to furnish certificate to boat registration applicants (REPEALED)
- 36 §758. Notification to assessors of invalid tax
- 36 §759. Accounting; penalties
- 36 §759-A. Prohibition on commingling funds
- 36 §760. Perfection of collections
- 36 §760-A. Minor or burdensome amounts
- 36 §761. -- failure; action
- 36 §762. Collections completed by new collectors
- 36 §763. Settlement procedure; removal from municipality; resignation
- 36 §764. -- incapacity
- 36 §765. -- death
- 36 §766. Warrant for completion of collection; form
- 36 §801. Sheriff may collect taxes
- 36 §802. Proceedings by sheriff
- 36 §803. Sheriff's duty in respect to warrant; alias warrant
- 36 §841. Abatement procedures
- 36 §841-A. Abatement by municipal officers; procedure (REPEALED)
- 36 §841-B. Land Classification Appeals Board; purpose; composition (REPEALED)
- 36 §841-C. Hearing (REPEALED)
- 36 §842. Notice of decision
- 36 §843. Appeals
- 36 §843-A. Appeals to Forestry Appeal Board (REPEALED)
- 36 §843-B. Hearing (REPEALED)
- 36 §844. Appeals to county commissioners
- 36 §844-A. Board of Assessment Review (REPEALED)
- 36 §844-B. Definitions (REPEALED)
- 36 §844-C. Composition (REPEALED)
- 36 §844-D. Jurisdiction (REPEALED)
- 36 §844-E. Assignment of hearing (REPEALED)
- 36 §844-F. Place of hearing (REPEALED)
- 36 §844-G. Appeal to State Board of Assessment Review (REPEALED)
- 36 §844-H. Hearing procedure (REPEALED)
- 36 §844-I. Production of documents (REPEALED)
- 36 §844-J. Evidence (REPEALED)
- 36 §844-K. Compensation (REPEALED)
- 36 §844-L. Appeal to the Superior Court (REPEALED)
- 36 §844-M. County board of assessment review
- 36 §844-N. Primary assessing area board of assessment review
- 36 §845. Appeals; to Superior Court (REPEALED)
- 36 §846. -- hearing (REPEALED)
- 36 §847. -- Commissioner's hearing and report (REPEALED)
- 36 §848. -- Trial (REPEALED)
- 36 §848-A. Assessment ratio evidence
- 36 §849. -- judgment and execution
- 36 §850. Assessment of costs (REPEALED)
- 36 §891. Collection of delinquent state and county taxes
- 36 §891-A. School subsidies withheld from delinquent municipalities
- 36 §892. Interest on delinquent state taxes
- 36 §892-A. Interest on delinquent county taxes
- 36 §893. Collector liable to inhabitants
- 36 §894. Delinquent tax collectors; forfeiture
- 36 §895. Warrant form; for completion of collection by treasurer
- 36 §896. Personal property distrained; sold as on execution
- 36 §897. Real estate levied on; sold as on execution
- 36 §898. Collector to account when taken on execution
- 36 §899. Municipalities may choose another tax collector
- 36 §900. Payments to former collector in dispute; procedure
- 36 §901. Remedy of owners of property taken for default of others
- 36 §902. Amendments permitted in actions to collect taxes
- 36 §903. Defendant estopped to deny title; exceptions
- 36 §904. Treasurer's receipt as evidence of redemption
- 36 §905. Municipalities may set off moneys due against taxes
- 36 §906. Application of payments to unpaid taxes
- 36 §941. Civil action with special attachments; procedure
- 36 §942. Tax lien certificate; procedure
- 36 §942-A. Aggregate tax lien certificate for time-share units; procedure
- 36 §943. Tax lien mortgage; redemption; discharge; foreclosure
- 36 §943-A. Application for abatement
- 36 §943-B. Credit reporting; payment during redemption period
- 36 §944. Foreclosure for equitable relief, procedure
- 36 §945. Foreclosure in action for equitable relief; alternative procedure; class action
- 36 §946. Action for equitable relief after period of redemption; procedure
- 36 §946-A. Tax-acquired property and the restriction of title action
- 36 §947. Presumption of validity
- 36 §948. Supplemental assessments; enforcement of lien
- 36 §991. Distraint for taxes; procedure; sale
- 36 §992. Disposition of surplus
- 36 §993. Arrest; notice; procedure; fees
- 36 §994. Collector may issue warrant of distress to sheriff
- 36 §995. Warrant of distress; service, notice, fees
- 36 §996. Distraint before tax due to prevent loss
- 36 §997. Arrest and commitment; procedure
- 36 §998. Collector liable unless he commits within one year
- Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
- 36 §1141. Lands in places not incorporated may be taxed by the state; forest fire tax (REPEALED)
- 36 §1142. Determination of tax; list filed for public inspection (REPEALED)
- 36 §1143. Meaning of letters used in lists of lands in unorganized territory (REPEALED)
- 36 §1144. Real estate subject to county taxes (REPEALED)
- 36 §1145. Notice by mail; unknown onwers; interest (REPEALED)
- 36 §1146. Assessments repealed (REPEALED)
- 36 §1147. Unorganized territory (REPEALED)
- 36 §1181. Lands in unorganized territory
- 36 §1182. Returns to State Tax Assessor for unorganized territory; penalty for failure (REPEALED)
- 36 §1231. Returns to State Tax Assessor
- 36 §1232. Due dates; proceedings on delinquency
- 36 §1233. Failure to make return; penalty
- 36 §1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry
- 36 §1282. Filing of certificate to create mortgage; foreclosure provisions; notice; discharge
- 36 §1283. Supervision, administration and sale of real estate
- 36 §1284. Action to recover taxes
- 36 §1285. Collection of taxes in unorganized townships
- 36 §1286. Limitation on recovery of tax sold real estate in unorganized places
- 36 §1287. Action may be commenced in 10 years after disability
- 36 §1288. Applicability of provisions
- 36 §1331. Supplemental assessments
- 36 §1332. Abatement where double tax (REPEALED)
- Chapter 109-A: COMMERCIAL FISHING VESSELS
- 36 §1441. Definitions (REPEALED)
- 36 §1442. Annual excise tax (REPEALED)
- 36 §1443. Annual statement by owner (REPEALED)
- 36 §1444. Proceedings for abatement (REPEALED)
- 36 §1445. Partial abatement for vessels changing base (REPEALED)
- 36 §1446. Enforcement (REPEALED)
- 36 §1447. Reimbursement to municipalities (REPEALED)
- Chapter 109: POLL TAX
- Chapter 10: TAX EXPENDITURE REVIEW
- Chapter 111-A: BUS TAXATION PRORATION AGREEMENT
- 36 §1492. Purposes and principles -- Article I
- 36 §1493. Definitions -- Article II
- 36 §1494. General provisions -- Article III
- 36 §1495. Proration of registration -- Article IV
- 36 §1496. Reciprocity -- Article V
- 36 §1497. Withdrawal or revocation -- Article VI
- 36 §1498. Construction and severability -- Article VII
- 36 §1499. Ratification
- 36 §1499-A. Administrator, defined
- 36 §1499-B. Exemptions
- 36 §1499-C. Withdrawal from agreement
- Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES
- 36 §1481. Definitions
- 36 §1482. Excise tax
- 36 §1483. Exemptions
- 36 §1484. Place of payment
- 36 §1485. Exemption from personal property taxation
- 36 §1486. Tax paid before registration
- 36 §1487. Collection of tax
- 36 §1488. Receipts issued in duplicate
- 36 §1489. Crediting and apportionment of tax received
- 36 §1490. False statements to any person receiving tax
- 36 §1491. False entry on renewal forms
- Chapter 112: WATERCRAFT EXCISE TAX
- Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS
- 36 §1541. Public reserved lots held for payment of taxes
- 36 §1542. Payment of owner's interest; discharge
- 36 §1543. Each acreage interest forfeited if tax unpaid
- 36 §1544. Land unredeemed in one year forfeited to State
- 36 §1545. Timber and grass forfeited held for benefit of towns
- 36 §1546. Division of lots partially forfeited
- 36 §1547. Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund
- Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX
- 36 §1601. Unorganized Territory Tax District
- 36 §1602. Annual tax
- 36 §1603. Definition of "municipal cost component"
- 36 §1604. Determination; procedure
- 36 §1605. Unorganized Territory Education and Services Fund
- 36 §1606. Property taxes credited on assessments; quarterly payments for unorganized territory services and annually for county taxes
- 36 §1607. Meaning of letters used in lists
- 36 §1608. Financial report
- 36 §1609. Audit of municipal cost component and the Unorganized Territory Education and Services Fund
- 36 §1610. Adjustment (REPEALED)
- 36 §1611. Limitation on municipal cost component
- Chapter 11: REVENUE IMPACT
- Chapter 1: COLLECTION OF TAXES GENERALLY
- 36 §1. Liability for taxes recognized by courts
- 36 §2. Attorney general to sue
- 36 §3. Refunds
- 36 §4. Timely mailing treated as timely filing and paying
- 36 §5. Effect of repeal
- 36 §6. Denial, suspension and revocation of licenses
- 36 §6-A. Payments; refund or abatement
- 36 §7. Denial, suspension and revocation of licenses
- Chapter 211: GENERAL PROVISIONS
- 36 §1751. Short title
- 36 §1752. Definitions
- 36 §1752-A. Residence (REPEALED)
- 36 §1753. Tax is a levy on consumer
- 36 §1754. Registration of sellers (REPEALED)
- 36 §1754-A. Registration of owners of space temporarily rented as retail space
- 36 §1754-B. Registration of sellers
- 36 §1755. No registration unless tax paid
- 36 §1756. Voluntary registration
- 36 §1757. Revocation of registration
- 36 §1758. Use tax on interim rental of property purchased for resale
- 36 §1759. Bonds
- 36 §1760. Exemptions
- 36 §1760-A. Legislative review of sales tax exemptions (REPEALED)
- 36 §1760-B. Consistency (REPEALED)
- 36 §1760-C. Exempt activities
- 36 §1760-D. Determination of exemptions for products used in commercial agricultural or silvicultural production or animal agriculture; information posted on publicly accessible web
- 36 §1761. Advertising of payment by retailer
- 36 §1762. Sale of business; purchaser liable for tax (REPEALED)
- 36 §1763. Presumptions
- 36 §1764. Tax against certain casual sales
- 36 §1765. Trade-in credit
- Chapter 213: SALES TAX
- 36 §1811. Sales tax
- 36 §1811-A. Credit for worthless accounts
- 36 §1811-B. Credit for tax paid on purchases for resale
- 36 §1812. Adding tax to sale price
- 36 §1813. Illegal collection of sales tax prohibited
- 36 §1814. Excessive and erroneous collections
- 36 §1815. Tax from sales occurring on Passamaquoddy reservation
- 36 §1816. Special rules for mobile telecommunications services (REPEALED)
- Chapter 215: USE TAX
- 36 §1861. Imposition
- 36 §1861-A. Reporting use tax on individual income tax returns
- 36 §1862. Taxes paid in other jurisdictions
- 36 §1863. No tax on returned merchandise donated to charity
- 36 §1864. No use tax on donations to exempt organization
- 36 §1865. Deposit of use taxes paid on certain fuels
- Chapter 217: ADMINISTRATION AND OPERATION
- Chapter 218: TRUST FUNDS
- Chapter 219: ASSESSMENT AND COLLECTION OF TAX
- 36 §1951. Collection of tax; report to Tax Assessor (REPEALED)
- 36 §1951-A. Collection of tax; report to State Tax Assessor
- 36 §1952. Payment of tax
- 36 §1952-A. Payment of tax on vehicles and recreational vehicles
- 36 §1952-B. Manufactured housing
- 36 §1953. Tax a debt; recovery; preference
- 36 §1954. Arbitrary assessment (REPEALED)
- 36 §1955. Deficiency assessment (REPEALED)
- 36 §1955-A. Failure to pay tax on vehicles
- 36 §1955-B. Payment of tax on vehicles resulting in protest
- 36 §1955-C. Assessment for vehicles
- 36 §1956. Jeopardy assessments (REPEALED)
- 36 §1957. Petition for reconsideration of assessment (REPEALED)
- 36 §1958. Appeals (REPEALED)
- 36 §1959. Warrant; request for (REPEALED)
- 36 §1960. -- issuance (REPEALED)
- 36 §1961. Lien of tax (REPEALED)
- 36 §1962. Form and effect (REPEALED)
- 36 §1963. -- arrest and commitment (REPEALED)
- 36 §1964. Priority of tax (REPEALED)
- 36 §1965. Enforcement of lien (REPEALED)
- Chapter 221: OVERPAYMENTS, REFUNDS
- 36 §2011. Overpayment; refunds
- 36 §2012. Refund of sales tax on goods removed from State
- 36 §2013. Refund of sales tax on depreciable machinery and equipment purchases
- 36 §2014. Fish passage facilities
- 36 §2015. Rental vehicle excise tax reimbursement
- 36 §2016. Pine Tree Development Zone businesses; reimbursement of certain taxes
- 36 §2017. Qualified community wind power generator; reimbursement of certain taxes
- 36 §2018. Reimbursement of certain taxes relating to advanced communications technology infrastructure (REALLOCATED FROM TITLE 36, SECTION 2017) (REPEALED)
- 36 §2019. Refund of sales tax on purchases of parts and supplies
- Chapter 223: RECORDS
- Chapter 225: ENFORCEMENT AND PENALTIES
- Chapter 2: SPECIAL INDUSTRY TAXES
- Chapter 351: GENERAL PROVISIONS
- Chapter 353: CORPORATE FRANCHISES (REPEALED)
- 36 §2401. Taxation and rate (REPEALED)
- 36 §2402. Taxes, how assessed, when due and payable (REPEALED)
- 36 §2403. Tax to be a debt due from corporation (REPEALED)
- 36 §2404. Neglect or refusal to pay (REPEALED)
- 36 §2405. Company in arrears 6 months (REPEALED)
- 36 §2406. Preparation and publication of annual list (REPEALED)
- 36 §2407. Revival of charter; recording of data (REPEALED)
- Chapter 355: EXPRESS COMPANIES
- Chapter 357: INSURANCE COMPANIES
- 36 §2511. Companies taxable; rate (REPEALED)
- 36 §2512. Annual returns to Superintendent of Insurance
- 36 §2513. Tax on premiums and annuity considerations
- 36 §2513-A. Tax on premiums of risk retention groups
- 36 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED)
- 36 §2514. Applicability of provisions
- 36 §2515. Amount of tax
- 36 §2516. Returns to State Tax Assessor (REPEALED)
- 36 §2517. Mutual fire companies doing mill business; returns
- 36 §2518. Neglect to make return; assessment; failure to pay
- 36 §2519. Ratio of tax on foreign insurance companies
- 36 §2520. Reciprocal contracts of indemnity
- 36 §2521. Power and authority of domestic companies
- 36 §2521-A. Returns; payment of tax
- 36 §2521-B. Self-insurers; return for calendar year 1982 (REPEALED)
- 36 §2521-C. Returns; payment of tax (REPEALED)
- 36 §2522. Assessment of tax; notice; suspension for nonpayment
- 36 §2523. Taxation of workers' compensation insurers
- 36 §2524. Credit for employer-assisted day care
- 36 §2525. Employer-provided long-term care benefits
- 36 §2525-A. Employer-provided long-term care benefits on and after January 1, 2000
- 36 §2526. Solid waste reduction investment tax credit (REPEALED)
- 36 §2527. Educational attainment investment tax credit (REPEALED)
- 36 §2528. Recruitment credit (REPEALED)
- 36 §2529. Pine Tree Development Zone tax credit
- 36 §2530. Maine Life and Health Insurance Guaranty Association credit
- Chapter 358: SERVICE PROVIDER TAX
- 36 §2551. Definitions
- 36 §2552. Tax imposed
- 36 §2553. Registration of service providers
- 36 §2554. Return and payment of tax
- 36 §2555. Overpayments; refunds
- 36 §2556. Sourcing rules for mobile telecommunications services
- 36 §2557. Exemptions
- 36 §2558. Requirement to file amended return
- 36 §2559. Application of revenues
- 36 §2560. Exempt activities
- Chapter 359: PARLOR CAR OWNERS
- Chapter 361: RAILROAD COMPANIES
- 36 §2621. Annual returns (REPEALED)
- 36 §2621-A. Definitions
- 36 §2622. Penalties (REPEALED)
- 36 §2623. Excise tax; payment to cities and towns one percent on stock held therein
- 36 §2624. Amount of tax
- 36 §2625. Return and payment
- 36 §2626. Payment schedule (REPEALED)
- 36 §2627. Abatement (REPEALED)
- 36 §2628. Further returns; access to books by Public Utilities Commission (REPEALED)
- Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES
- 36 §2681. Returns of operators (REPEALED)
- 36 §2682. Penalty (REPEALED)
- 36 §2683. Companies taxable (REPEALED)
- 36 §2684. Computation; telephone companies (REPEALED)
- 36 §2685. -- telegraph companies (REPEALED)
- 36 §2686. Returns of operators (REPEALED)
- 36 §2687. Penalty (REPEALED)
- 36 §2687-A. Failure to make return; assessment (REPEALED)
- 36 §2688. Books open to assessors (REPEALED)
- 36 §2689. Limited property tax (REPEALED)
- Chapter 364: TELECOMMUNICATIONS SERVICE
- Chapter 365: FOREST LANDS
- 36 §2701. Excise tax (REPEALED)
- 36 §2701-A. Municipal assessors certification to State Tax Assessor (REPEALED)
- 36 §2702. Determination of tax; notice to owners (REPEALED)
- 36 §2703. Due date; payment to Director of Property Taxation (REPEALED)
- 36 §2704. Abatement (REPEALED)
- 36 §2704-A. Interest and penalty (REPEALED)
- 36 §2705. Payment (REPEALED)
- 36 §2706. Condition of commitment of federal funds (REPEALED)
- Chapter 366: FOREST FIRE SUPPRESSION
- Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
- 36 §2721. Legislative findings
- 36 §2722. Annual tax
- 36 §2723. Computation of the tax (REPEALED)
- 36 §2723-A. Computation of tax
- 36 §2724. Definitions
- 36 §2725. Due date
- 36 §2726. Administration
- 36 §2727. Credit; refund
- 36 §2728. Report on ownership of commercial forest land by size of ownership
- Chapter 369: HOSPITALS
- Chapter 370: GROSS RECEIPTS TAX
- Chapter 371: MINING EXCISE TAX
- 36 §2851. Preamble
- 36 §2852. Findings
- 36 §2853. Purpose
- 36 §2854. Excise tax in lieu of property taxes
- 36 §2855. Definitions
- 36 §2856. Amount of tax
- 36 §2857. Returns
- 36 §2858. Credits, refunds and amendments
- 36 §2859. Estimated tax requirements
- 36 §2860. Enforcement
- 36 §2861. Municipal reimbursement
- 36 §2862. Distribution of remaining revenues
- 36 §2863. Grants for impact assistance
- 36 §2864. Just value (REPEALED)
- 36 §2865. Mine site and valuation determinations
- 36 §2866. Mining Corrective Action Fund
- Chapter 373: HEALTH CARE PROVIDER TAX
- Chapter 375: HOSPITAL TAX
- Chapter 377: HOSPITAL TAX
- 36 §2891. Definitions
- 36 §2892. Tax imposed (WHOLE SECTION TEXT REPEALED ON CONTINGENCY: See PL 2003, c. 673, Pt. HH, §6, 7)
- 36 §2893. Return and payment of tax; application of revenues
- 36 §2894. Hospital assessment
- 36 §2895. Return and payment of assessment; application of revenues
- Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR
- 36 §51. Powers of state tax assessor (REPEALED)
- 36 §52. State tax assessor; duties (REPEALED)
- 36 §53. State tax assessor to examine method of taxation in other states and incorporate result in report (REPEALED)
- 36 §54. Annual report to Governor (REPEALED)
- 36 §55. Expenses (REPEALED)
- 36 §56. Facsimile signature (REPEALED)
- 36 §57. Contract authority (REPEALED)
- Chapter 451: GASOLINE TAX
- 36 §2901. Short title
- 36 §2902. Definitions
- 36 §2903. Tax levied; rebates
- 36 §2903-A. Finding of fact (REPEALED)
- 36 §2903-B. Finding of fact (REPEALED)
- 36 §2903-C. Finding of fact (REPEALED)
- 36 §2903-D. Distribution of gasoline taxes for nonhighway recreational vehicle programs
- 36 §2903-E. Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund
- 36 §2904. Certificates
- 36 §2904-A. Registered distributor (REPEALED)
- 36 §2905. Distributor or importer; rate of collection
- 36 §2906. Reports; payment of tax; allowance for losses
- 36 §2906-A. Refund of tax paid on worthless accounts
- 36 §2907. Application of tax in special cases
- 36 §2908. Refund of tax in certain cases; time limit
- 36 §2909. Refund of entire tax paid by certain common carriers
- 36 §2910. Refund of tax less 4¢ per gallon to users of aircraft
- 36 §2910-A. Refund to political subdivisions (REPEALED)
- 36 §2910-B. Refund to state agencies and political subdivisions
- 36 §2911. Refund of 5/7 of tax paid by jets or turbo jets (REPEALED)
- 36 §2912. Records and reports regarding sales of fuels for aeronautical purposes
- 36 §2913. Failure to file statement; false statement
- 36 §2914. Limitation; reimbursement from General Fund (REPEALED)
- 36 §2915. Report to the Legislature (REPEALED)
- 36 §2916. Inventory tax; internal combustion fuel (REPEALED)
- 36 §2916-A. Inventory tax; internal combustion fuel (REPEALED)
- Chapter 453: GASOLINE ROAD TAX
- 36 §2961. Motor carrier, defined (REPEALED)
- 36 §2961-A. Application for license; contents; licensing of motor carriers (REPEALED)
- 36 §2961-B. Discontinuance as a licensed motor carrier (REPEALED)
- 36 §2962. Names of certificate and permit holders furnished to State Tax Assessor (REPEALED)
- 36 §2963. Taxes levied (REPEALED)
- 36 §2964. Computation of tax (REPEALED)
- 36 §2965. Reports (REPEALED)
- 36 §2966. Collection of tax (REPEALED)
- 36 §2967. Violations (REPEALED)
- 36 §2968. Appeals from decision of State Tax Assessor (REPEALED)
- 36 §2969. Rules and regulations (REPEALED)
- 36 §2970. Additional tax (REPEALED)
- 36 §2971. Application to certain carriers (REPEALED)
- 36 §2972. Enforcement (REPEALED)
- Chapter 455: USE FUEL TAX
- 36 §3021. Short title (REPEALED)
- 36 §3022. Definitions (REPEALED)
- 36 §3023. Purpose (REPEALED)
- 36 §3024. Exchange of information among the states (REPEALED)
- 36 §3025. Levy of tax; exemptions; credit to highway fund (REPEALED)
- 36 §3025-A. Credit; refund (REPEALED)
- 36 §3026. Application for license; contents; licensing of users (REPEALED)
- 36 §3027. Bond required (REPEALED)
- 36 §3028. Reports; computation and payment of tax (REPEALED)
- 36 §3029. Cancellation of licenses; bond surrendered (REPEALED)
- 36 §3030. Failure to report and pay taxes (REPEALED)
- 36 §3031. Tax Assessor may estimate fuel used (REPEALED)
- 36 §3032. Retention of records by users (REPEALED)
- 36 §3033. Injunction; priority (REPEALED)
- 36 §3034. Discontinuance as a licensed user (REPEALED)
- 36 §3035. Use fuel dealer license; reports; tax (REPEALED)
- 36 §3036. Refunds of taxes erroneously or illegally collected (REPEALED)
- 36 §3036-A. Credit for tax paid on worthless accounts (REPEALED)
- 36 §3037. Refund of taxes for certain common carriers (REPEALED)
- 36 §3038. Failure to file statement; false statement (REPEALED)
- 36 §3039. Additional violations (REPEALED)
- 36 §3040. Fuel use tax; compact (REPEALED)
- Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
- 36 §3091. Purposes -- Article I (REPEALED)
- 36 §3092. Definitions -- Article II (REPEALED)
- 36 §3093. Governing principle -- Article III (REPEALED)
- 36 §3094. How fuel consumed to be ascertained -- Article IV (REPEALED)
- 36 §3095. Imposition of tax -- Article V (REPEALED)
- 36 §3096. Reports -- Article VI (REPEALED)
- 36 §3097. Credit for payment of fuel taxes -- Article VII (REPEALED)
- 36 §3098. Additional tax or refund -- Article VIII (REPEALED)
- 36 §3099. Entry into force and withdrawal -- Article IX (REPEALED)
- 36 §3100. Construction and severability -- Article X (REPEALED)
- 36 §3151. Ratification (REPEALED)
- 36 §3152. Administrator defined (REPEALED)
- 36 §3153. Limitation (REPEALED)
- Chapter 459: SPECIAL FUEL TAX ACT
- 36 §3201. Short title
- 36 §3202. Definitions
- 36 §3203. Tax levied; consignment sales; credited to Highway Fund; allowance for losses
- 36 §3203-A. Special fuel; exemption (REPEALED)
- 36 §3203-B. Inventory tax (REPEALED)
- 36 §3203-C. Inventory tax
- 36 §3204. Licenses
- 36 §3204-A. Exemptions
- 36 §3204-B. Dyed fuel; prohibition on highway use
- 36 §3205. Registered supplier (REPEALED)
- 36 §3206. Licenses; users
- 36 §3207. Collection of tax
- 36 §3208. Credit; users
- 36 §3208-A. Refund to political subdivisions
- 36 §3209. Reports; International Fuel Tax Agreement; payment of tax; allowance for losses
- 36 §3210. Application of tax in special cases
- 36 §3211. Cancellation of licenses, registrations
- 36 §3212. Discontinuance
- 36 §3213. Refunds of taxes erroneously or illegally collected
- 36 §3214. Credit for tax paid on worthless accounts
- 36 §3215. Refund of taxes for certain common carriers
- 36 §3216. Failure to file statement; false statement (REPEALED)
- 36 §3217. Additional violations (REPEALED)
- 36 §3218. Refund of tax in certain cases, time limit
- 36 §3218-A. Refunds of tax for fuel used by railroads
- 36 §3219. Purpose
- 36 §3219-A. Enforcement; penalties
- 36 §3220. Fuel use tax; compact (REPEALED)
- 36 §3221. Tax levied (REPEALED)
- 36 §3222. Reporting and remitting tax (REPEALED)
- 36 §3223. Enforcement (REPEALED)
- 36 §3223-A. Inventory tax; special fuel (REPEALED)
- 36 §3224. Inventory tax; special fuel (REPEALED)
- Chapter 461: TRUST FUNDS
- 36 §3231. Taxes held in trust for the State Tax Assessor (REPEALED)
- 36 §3232. Notice to segregate trust funds (REPEALED)
- 36 §3233. Revocation of registration (REPEALED)
- 36 §3234. Misappropriation of trust funds (REPEALED)
- 36 §3235. Tax a debt; recovery
- 36 §3236. Warrant; request for (REPEALED)
- 36 §3237. Issuance (REPEALED)
- 36 §3238. Lien of tax (REPEALED)
- 36 §3239. Form and effect (REPEALED)
- 36 §3240. Priority of tax (REPEALED)
- 36 §3241. Enforcement of lien (REPEALED)
- 36 §3242. Injunctions (REPEALED)
- Chapter 463-A: REGIONAL FUEL TAX AGREEMENT
- Chapter 463: REGIONAL FUEL TAX AGREEMENT
- 36 §3291. Purpose and principle (REPEALED)
- 36 §3292. Definitions (REPEALED)
- 36 §3293. Taxation of motor fuels (REPEALED)
- 36 §3294. Application of the agreement (REPEALED)
- 36 §3295. Fuel user licensing (REPEALED)
- 36 §3296. Reporting (REPEALED)
- 36 §3297. Tax-paid purchases (REPEALED)
- 36 §3298. Base-jurisdiction accounting (REPEALED)
- 36 §3299. Motor vehicle identification (REPEALED)
- 36 §3300. Records requirements (REPEALED)
- 36 §3301. Auditing (REPEALED)
- 36 §3302. Appeal procedures (REPEALED)
- 36 §3303. Credit and refunds (REPEALED)
- 36 §3304. Entry and withdrawal (REPEALED)
- 36 §3305. Expulsion of a member (REPEALED)
- 36 §3306. Agreement amendments and interpretations (REPEALED)
- 36 §3307. Adoption of administrative procedures (REPEALED)
- 36 §3308. Administration (REPEALED)
- Chapter 465: INDEXING OF MOTOR FUEL TAX RATES
- Chapter 4: BUREAU OF PROPERTY TAXATION
- Chapter 551: GENERAL PROVISIONS
- Chapter 553: PROPERTY TAXABLE
- 36 §3461. Property taxable; exemptions (REPEALED)
- 36 §3462. Tax on Class A (REPEALED)
- 36 §3463. Tax on Class B (REPEALED)
- 36 §3464. Tax on Class C (REPEALED)
- 36 §3465. All property deemed single interest (REPEALED)
- 36 §3466. General powers of appointment (REPEALED)
- 36 §3467. Nonresidents; deductions (REPEALED)
- 36 §3468. -- exemptions (REPEALED)
- 36 §3469. Bequests to personal representatives or trustees (REPEALED)
- 36 §3470. Transfer in contemplation of death (REPEALED)
- 36 §3471. Phase down of tax (REPEALED)
- 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 5: ABATEMENT
- Chapter 701: BLUEBERRY TAX
- Chapter 703: CIGARETTE TAX
- Chapter 704-A: ILLEGAL DRUGS
- Chapter 704: TOBACCO PRODUCTS TAX
- Chapter 705: FERTILIZER TAX
- Chapter 706: MARINE WORM TAX
- Chapter 707: MILK TAX
- Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT
- Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX
- Chapter 709: POTATO TAX
- Chapter 710: POTATO INDUSTRY
- Chapter 711-A: REAL ESTATE TRANSFERS
- Chapter 711: QUAHOG TAX
- 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 7: UNIFORM ADMINISTRATIVE PROVISIONS
- 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-A: MUNICIPAL PROPERTY TAX ASSISTANCE
- Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM
- Chapter 908-A: MUNICIPAL PROPERTY TAX DEFERRAL FOR SENIOR CITIZENS
- Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
- 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-A: MAINE USE TAX COMPLIANCE PROGRAM
- Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE
- Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES
- Chapter 914: 2003 TAX AMNESTY PROGRAM
- Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY
- Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING
- Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT
- Chapter 919: SHIPBUILDING FACILITY CREDIT
- Chapter 920: MULTISTATE TAX COMPACT
- Chapter 921: UNIFORM SALES AND USE TAX ADMINISTRATION ACT
- Chapter 931: TAX BURDEN REDUCTION GOALS
- Chapter 9: JUSTIFICATION OF TAX EXPENDITURES