Liability for taxes recognized by courts
State tax assessor may make abatement of taxes and supplemental assessments
Tax collector may bring action in own name
Action may be brought in name of municipality
Tax collector's tax auction sale; notice; procedure
-- form
Notice to owners or occupants of time and place of sale
Sale; procedure; costs
Tax collector's return of sale; form
Purchaser to notify mortgagee of sale; right of redemption
Purchaser's failure to pay in 20 days voids sale
Owner's right to redeem
Refund of taxes paid by purchaser
Delivery of deed to purchaser after 2 years
Nonresident owner's action; time limit
Municipal officers may bid at sale
Collector's deed; prima facie evidence of validity of sale
Posting notices; evidence of
Purpose
Definitions
Owner's application
Administration; regulations
Valuation of farmland
Powers and duties; State Tax Assessor
Valuation of open space land
Orders
Assessment of tax
Schedule; investigation
Definitions
Reclassification
Scenic easements and development rights
Recapture penalty
Mineral lands
Mineral lands subject to an excise tax
Recapture penalty
Enforcement provision
Application
Transfer of portion of parcel of land
Reclassification and withdrawal in unorganized territory
Appeal from State Tax Assessor or Commissioner of Agriculture
Appeals and abatements
Valuation guidelines
State Tax Assessor
Agreements for transfer from another state agency of debt for collection
Program promotion
Program monitoring
Audit and collection expenses
Purpose
Definitions
Owner's application
Administration; rules
Current use valuation of working waterfront land
Assessment of tax
Schedule; qualification
Recapture penalty
Enforcement
Internal services provided by the bureau
Transfer of ownership
Appeals and abatements
Analysis and report
Information bulletin
Purpose
Lands in places not incorporated may be taxed by the state; forest fire tax
Definitions
Determination of tax; list filed for public inspection
Owner's application
Meaning of letters used in lists of lands in unorganized territory
Administration; rules
Real estate subject to county taxes
Current use valuation of working waterfront land
Notice by mail; unknown owners; interest
Assessment of tax
Assessments repealed
Schedule; qualification
Unorganized territory
Recapture penalty
Enforcement
Payment by credit card
Transfer of ownership
Appeals and abatements
Analysis and report
Lands in unorganized territory
Returns to State Tax Assessor for unorganized territory; penalty for failure
Returns to State Tax Assessor
Proceedings on delinquency
Failure to make return; penalty
Payment of taxes; delinquent taxes; publication; certificate filed in registry
Filing of certificate to create mortgage; foreclosure provisions; notice; discharge
Supervision, administration and sale of real estate
Action to recover taxes
Collection of taxes in unorganized territory
Limitation on recovery of real estate sold for taxes in unorganized territory
Action may be commenced in 10 years after disability
Applicability of provisions
Supplemental assessments
Abatement where double tax
Record-keeping requirements
Poll tax
Poll tax receipts
Assessment
Cancellation and abatement
Poll taxes in unorganized territory
Penalty for failure to remit poll tax collections
Compromise of tax liability
Application for refund
Definitions
Annual excise tax
Annual statement by owner
Proceedings for abatement
Partial abatement for vessels changing base
Enforcement
Reimbursement to municipalities
Declaration of jeopardy
Definitions
Excise tax
Exemptions
Local option exemption for residents permanently stationed or deployed for military service outside of the State
Place of payment
Exemption from personal property taxation
Tax paid before registration
Collection of tax
Receipts issued in duplicate
Crediting and apportionment of tax received
False statements to any person receiving tax
False entry on renewal forms
Purposes and principles -- Article I
Definitions -- Article II
General provisions -- Article III
Proration of registration -- Article IV
Reciprocity -- Article V
Withdrawal or revocation -- Article VI
Construction and severability -- Article VII
Ratification
Administrator, defined
Exemptions
Withdrawal from agreement
Purpose
Excise tax in lieu of property taxes
Definitions
Excise tax
Unorganized territory
Rulemaking
Review of decisions of State Tax Assessor
Additional safeguards
Independent Appeals Office
Taxpayer advocate and experience officer
Maine Board of Tax Appeals
Payment of contested taxes
Time of filing or paying
Public reserved lots held for payment of taxes
Payment of owner's interest; discharge
Each acreage interest forfeited if tax unpaid
Land unredeemed in one year forfeited to State
Timber and grass acreage forfeited held for benefit of towns
Division of lots partially forfeited
Taxes due from forfeited interest charged against Unorganized Territory Education and Services Fund
Unorganized Territory Tax District
Annual tax
Definition of "municipal cost component"
Determination; procedure
Unorganized Territory Education and Services Fund
Property taxes credited on assessments; quarterly payments for unorganized territory services and annually for county taxes
Meaning of letters used in lists
Financial report
Audit of municipal cost component and the Unorganized Territory Education and Services Fund
Adjustment
Limitation on municipal cost component
Payment in lieu of taxes in unorganized territory
Demand letter
Denial, suspension or revocation of license
Collection by warrant
Collection by civil action
Applicants for license or renewal of license
Tax lien
Short title
Definitions
Residence
Tax is a levy on consumer
Registration of sellers
Registration of owners of space temporarily rented as retail space
Registration of sellers
No registration unless tax paid
Voluntary registration
Revocation of registration
Use tax on interim rental of property purchased for resale
Bonds
Levy
Levy upon property
Access to financial records of individuals who owe Maine taxes
Exemptions
Legislative review of sales tax exemptions
Consistency
Exempt activities
Exemptions of certain products; information posted on publicly accessible website
Advertising of payment by retailer
Sale of business; purchaser liable for tax
Presumptions
Tax against certain casual sales and rentals
Trade-in credit
Trust fund status of certain collections
Priority of tax
Sales tax
Credit for worthless accounts
Credit for tax paid on purchases for resale
Adding tax to sale price
Illegal collection of sales tax prohibited
Excessive and erroneous collections
Tax from sales occurring on tribal land
Special rules for mobile telecommunications services
Taxes on retail marijuana and retail marijuana products
Tax on adult use cannabis and adult use cannabis products
Tax on adult use cannabis and adult use cannabis products
Sourcing
Injunctions
Tax on rental of all-terrain vehicles
Tax on sales by automobile dealers and sales and use taxes collected by Bureau of Motor Vehicles related to motor vehicles
Criminal offenses; statute of limitations
Subsequent offenses
Criminal offenses
Intentional evasion of tax
Set-off
Setoff of refunds to debts owed to other agencies of the State
Interest
Additional interest
Imposition
Reporting use tax on individual income tax returns
Sales or use tax paid to another jurisdiction
No tax on returned merchandise donated to charity
No use tax on donations to exempt organization
Deposit of use taxes paid on certain fuels
Penalties
Preparer penalty
Penalties
Remedies not exclusive
Taxes as additional
Effect of repeal
Powers of Tax Assessor
Assistants
Examination of records and premises
Hearings
Witnesses
Notices, how given
Confidentiality of tax records
Miscellaneous
Taxes held in trust for the Tax Assessor
Notice to segregate trust funds
Revocation of registration
Misappropriation of trust funds
Remedies not exclusive
Returns; declaration covering perjury; submission of returns and funds by electronic means
Data warehouse
Review of certain changes in the application of sales and use tax law
National criminal history record information
National criminal history record information of providers of contract services
Background investigations
Tribes deemed as acting in a governmental capacity
Purpose
Collection of tax; report to Tax Assessor
Collection of tax; report to State Tax Assessor
Collection of tax by remote sellers
Collection of tax by marketplace facilitators and marketplace sellers
Payment of tax
Payment of tax on vehicles and recreational vehicles
Manufactured housing
Tax a debt; recovery; preference
Arbitrary assessment
Deficiency assessment
Failure to pay tax on vehicles
Payment of tax on vehicles resulting in protest
Assessment for vehicles
Jeopardy assessments
Petition for reconsideration of assessment
Appeals
Warrant; request for
Tax expenditure
-- issuance
Lien of tax
Form and effect
-- arrest and commitment
Priority of tax
Enforcement of lien
Review
Schedule for review
Report
Definitions
Report
Review
Report
Elimination of certain tax expenditures
Attorney general to sue
Bureau of Revenue Services report on revenue incidence
Supervision and administration
Overpayment; refunds
Refund of sales tax on goods removed from State
Refund of sales tax on depreciable machinery and equipment purchases
Fish passage facilities
Rental vehicle excise tax reimbursement
Pine Tree Development Zone businesses; reimbursement of certain taxes
Qualified community wind power generator; reimbursement of certain taxes
Reimbursement of certain taxes relating to advanced communications technology infrastructure
Refund of sales tax on purchases of parts and supplies
Training and certification of assessors
Refund of sales tax on purchases of parts and supplies for windjammers
Refund of sales and use tax on purchases of battery energy storage systems
Refund of sales and use tax on purchases of qualifying retail lease or rental property
Supervisors and assistants
Daily payment to treasurer
Forms, reports and records
Compensation of assessors, collectors and treasurers
Records of retailers
Tax assessor's records confidential
-- conventions
Equalization
Adjustment for sudden and severe disruption of valuation
Adjustment for audits; determination of the State Tax Assessor
Injunctions
Penalties
Criminal penalties
Failure to make return; assessment
Authority of state tax assessor to examine books
Taxation and rate
Taxes, how assessed, when due and payable
Tax to be a debt due from corporation
Neglect or refusal to pay
Company in arrears 6 months
Preparation and publication of annual list
Revival of charter; recording of data
Companies and persons doing express business to apply annually for license and to pay tax
Annual return to state tax assessor; assessment of tax
State tax in place of local taxation
Penalty
Warrants for town assessment of state tax
Companies taxable; rate
Annual returns to Superintendent of Insurance
Tax on premiums and annuity considerations
Tax on premiums of risk retention groups
Tax on premiums collected by captive insurers; rate of tax
Premium tax on travel insurance premiums
Applicability of provisions
Amount of tax
Returns to State Tax Assessor
Mutual fire companies doing mill business; returns
Neglect to make return; assessment; failure to pay
Ratio of tax on foreign insurance companies
Time for issuance
Reciprocal contracts of indemnity
Power and authority of domestic companies
Returns; payment of tax
Self-insurers; return for calendar year 1982
Returns; payment of tax
Limitation on credit or refund
Interest on overpayment
Assessment of tax; notice; suspension for nonpayment
Taxation of workers' compensation insurers
Credit for employer-assisted day care
Employer-provided long-term care benefits
Employer-provided long-term care benefits on and after January 1, 2000
Solid waste reduction investment tax credit
Educational attainment investment tax credit
Recruitment credit
Pine Tree Development Zone tax credit
Warrant requirements
Maine Life and Health Insurance Guaranty Association credit
Taxation of nonadmitted insurance coverage
Authority to enter into multistate agreement
New markets capital investment credit
Credit for rehabilitation of historic properties and affordable housing
Credit for educational opportunity
Employer credit for family and medical leave
Issuance of warrants or executions
Definitions
Tax imposed
Registration of service providers
Return and payment of tax
Overpayments; refunds
Refund or credit to customer
Sourcing rules for mobile telecommunications services
Exemptions
Requirement to file amended return
Application of revenues
Exempt activities
Taxation of owners of parlor cars
Returns to state tax assessor; tax in place of local taxation
Penalty
Annual returns
Definitions
Penalties
Excise tax; payment to cities and towns one percent on stock held therein
Amount of tax
Return and payment
Payment schedule
Abatement
Further returns; access to books by Public Utilities Commission
Returns of operators
Penalty
Companies taxable
Computation; telephone companies
-- telegraph companies
Returns of operators
Penalty
Failure to make return; assessment
Books open to assessors
Limited property tax
Persons taxable
Amount of tax
Limitation on tax rate
Returns
Definitions
Books open to assessors
Limited property tax
Excise tax
Municipal assessors certification to State Tax Assessor
Determination of tax; notice to owners
Due date; payment to Director of Property Taxation
Abatement
Interest and penalty
Payment
Condition of commitment of federal funds
State Board of Property Tax Review
Forest fire suppression costs
Identification of parcels
Assessment of tax
Enforcement
Compensation to municipalities
Municipal valuation appeals
Appeals of adjusted municipal valuation
Legislative findings
Annual tax
Computation of the tax
Computation of tax
Definitions
Due date
Administration
Credit; refund
Report on ownership of commercial forest land by size of ownership
Nonresidential property of $1,000,000 or greater
Hospital excise tax
Hospital assessment
Tax assessment
Tax computation
Administration
Construction
Report
Preamble
Findings
Purpose
Excise tax
Definitions
Amount of annual excise tax
Returns
Accounting periods and methods of accounting
Credits, refunds and amendments
Estimated tax requirements
Enforcement
Municipal reimbursement
Distribution of remaining revenues
Distribution of revenues
Grants for impact assistance
Just value
Mine site and valuation determinations
Mining Oversight Fund
Definitions
Tax imposed; fiscal years beginning 2002
Return and payment of tax; application of revenues
Definitions
Tax imposed
Return and payment of tax; application of revenues
Definitions
Definitions
Tax imposed
Return and payment of tax; application of revenues
Hospital assessment
Return and payment of assessment; application of revenues
Hospital assessment; 2012-2013
Short title
Definitions
Tax levied; rebates
Finding of fact
Finding of fact
Finding of fact
Distribution of gasoline taxes for nonhighway recreational vehicle programs
Distribution of gasoline tax revenues to State Transit, Aviation and Rail Transportation Fund
Certificates
Registered distributor
Distributor or importer; rate of collection
Reports; payment of tax; allowance for losses
Refund of tax paid on worthless accounts
Application of tax in special cases
Refund of tax in certain cases; time limit
Refund of entire tax paid by certain common carriers
Membership, creation
Refund of tax less 4¢ per gallon to users of aircraft
Refund to political subdivisions
Refund to government agencies and political subdivisions
Refund of 5/7 of tax paid by jets or turbo jets
Records and reports regarding sales of fuels for aeronautical purposes
Failure to file statement; false statement
Limitation; reimbursement from General Fund
Report to the Legislature
Inventory tax; internal combustion fuel
Inventory tax; internal combustion fuel
Duties, procedures
Compensation
Motor carrier, defined
Application for license; contents; licensing of motor carriers
Discontinuance as a licensed motor carrier
Names of certificate and permit holders furnished to State Tax Assessor
Taxes levied
Computation of tax
Reports
Collection of tax
Violations
Appeals from decision of State Tax Assessor
Rules and regulations
Purpose; composition
Additional tax
Application to certain carriers
Enforcement
Hearing
Refunds
State Tax Assessor
Unorganized territories
Short title
Definitions
Purpose
Exchange of information among the states
Levy of tax; exemptions; credit to highway fund
Credit; refund
Application for license; contents; licensing of users
Bond required
Reports; computation and payment of tax
Cancellation of licenses; bond surrendered
Organized territory
Failure to report and pay taxes
Tax Assessor may estimate fuel used
Retention of records by users
Injunction; priority
Discontinuance as a licensed user
Use fuel dealer license; reports; tax
Refunds of taxes erroneously or illegally collected
Credit for tax paid on worthless accounts
Refund of taxes for certain common carriers
Failure to file statement; false statement
Additional violations
Establishment of primary assessing areas
Fuel use tax; compact
Additional duties
Definitions
Purposes -- Article I
Definitions -- Article II
Governing principle -- Article III
How fuel consumed to be ascertained -- Article IV
Imposition of tax -- Article V
Reports -- Article VI
Credit for payment of fuel taxes -- Article VII
Additional tax or refund -- Article VIII
Entry into force and withdrawal -- Article IX
Tax subject to referendum
Examination
Construction and severability -- Article X
Certification
Violation
Tenure
Removal
Selection of assessors
Ratification
Administrator defined
Limitation
Training of assessors
Notification
Short title
Definitions
Tax levied; consignment sales; credited to Highway Fund; allowance for losses
Special fuel; exemption
Inventory tax
Inventory tax
Licenses
Exemptions
Dyed fuel; prohibition on highway use
Registered supplier
Licenses; users
Collection of tax
Credit; users
Refund to government agencies and political subdivisions
Reports; International Fuel Tax Agreement; payment of tax; allowance for losses
Application of tax in special cases
Cancellation of licenses, registrations
Discontinuance
Refunds of taxes erroneously or illegally collected
Credit for tax paid on worthless accounts
Refund of taxes for certain common carriers
Failure to file statement; false statement
Additional violations
Refund of tax in certain cases, time limit
Refunds of tax for fuel used by railroads
Purpose
Enforcement; penalties
Fuel use tax; compact
Tax levied
Reporting and remitting tax
Enforcement
Inventory tax; special fuel
Inventory tax; special fuel
Taxes held in trust for the State Tax Assessor
Notice to segregate trust funds
Revocation of registration
Misappropriation of trust funds
Tax a debt; recovery
Warrant; request for
Issuance
Lien of tax
Form and effect
Priority of tax
Enforcement of lien
Injunctions
Purpose of minimum standards
Minimum assessing standards
Administrative rules and regulations
Inability to achieve standards
Purpose and principle
Definitions
Taxation of motor fuels
Application of the agreement
Fuel user licensing
Reporting
Tax-paid purchases
Base-jurisdiction accounting
Motor vehicle identification
Ballot contents
Professional assessment firms
Records requirements
Auditing
Appeal procedures
Credit and refunds
Entry and withdrawal
Expulsion of a member
Agreement amendments and interpretations
Adoption of administrative procedures
Administration
Assessment manual
Purpose and principles
Authority of the State Tax Assessor
Scope of the agreement; conflict
Content of the agreement
Annual adjustment of tax rates
Returns; effect
Definitions
Applicability of provisions
Inspection of documents filed with State Tax Assessor
Lien for taxes
Certification of treasurer and controller
Property taxes credited on assessments; quarterly payments
Property taxable; exemptions
Tax on Class A
Tax on Class B
Tax on Class C
All property deemed single interest
General powers of appointment
Nonresidents; deductions
-- exemptions
Bequests to personal representatives or trustees
Transfer in contemplation of death
Phase down of tax
Costs of election
Tax Assessor to administer law; absence or disability
Authority of State Tax Assessor
Value of property determined; appeal
Amount of tax determined
Preparation of forms and making of rules by Tax Assessor
Examination of witnesses; attendance
Appointment of personal representative on probate delay
Inventory of estate
Tax deducted before delivery
Information incomplete or withheld
Accounts not allowed until tax paid; exceptions
Time of valuation
Value of share of joint owners
Consideration for inter vivos transfer
Estates in remainder
Settlement where computation impossible or persons unknown
Settlement required
Due date
Deposits
Interest
Persons liable
Legacies chargeable to realty
Civil action by State; bond
Sale of realty to pay taxes
Payment of taxes in inheritance of works of art
Additional tax; rate
Due date
Intent of provisions
Exceptions
Inheritance tax law as applicable to estate tax law
Petition for abatement
Refunds
State valuation; definition; to be filed with Bureau of Revenue Services annually
Interim state valuation of municipalities
Failure of assessor to furnish information
Assessors' annual return to State Tax Assessor
Investigation of valuation; actions and prosecutions; reassessment orders; appeals
Reports by banks and building and loan companies
Registers of probate report to State Tax Assessor
Short title
State defined
Interpretation of provisions
Arbitration agreement
Hearings
Powers of board
Determination of domicile
Majority vote
Filing of determination of domicile and other documents
Interest and penalties for nonpayment
Compromise by parties to arbitration agreement
Compensation and expenses
Reciprocal application
Effective date
Short title
State defined
Interpretation of provisions
Filing of compromise agreement; interest or penalty for nonpayment
Effective date
Timely mailing treated as timely filing and paying
State defined
Proof of payment filed in Probate Court
Form of proof; failure to file
Violations
Reciprocity
Remission orders allowed
Applicability of provisions
Definitions
Tax on estate of resident
Tax on estate of resident
Tax on estate of nonresident
Tax on estate of nonresident
Personal representative's liability for tax
Discharge of personal representative's personal liability
Records; statements and returns; rules
Tax due date; filing of return and payment of tax
Extension of due date for payment of tax
Extension of time for payment of estate tax when estate consists largely of interest in closely held business
Extension of time for filing return
Effect of federal determination
Lien for taxes
State Tax Assessor to administer law
Authority of State Tax Assessor
Amount of tax determined
Authority to make refunds
Preparation of forms and making of rules by State Tax Assessor
Appointment of personal representative on probate delay
Persons liable
Civil action by State; bond
Applicability of provisions
Definitions
Tax on estate of resident
Tax on estate of nonresident
Personal representative's liability for tax
Discharge of personal representative's personal liability
Tax due date; filing of return and payment of tax
Extension of due date for payment of tax
Extension of time for payment of estate tax when estate consists largely of interest in closely held business
Extension of time for filing return
Effect of federal determination
Lien for taxes
Authority of State Tax Assessor
Amount of tax determined
Authority to make refunds
Appointment of personal representative on probate delay
Persons liable
Civil action by State; bond
Annual adjustments for inflation
Purpose
Definitions
Rate of tax
Additional tax
Exemption for wild blueberries grown on tribal land
Due date
Certification
Tax deducted from purchase price
Records and reports; payment of tax
Inspection
Records available on limited basis
False returns; violations; civil action for collection
Appropriation of moneys received
Appropriations of money received
Advisory committee
Appropriation of moneys received
Maine Blueberry Commission
Wild Blueberry Commission of Maine
Tax as additional
Permission required
Transportation of wild blueberries
Receivers of wild blueberries
Authorized law enforcement
Sunset provision
Definitions
Licenses
Licenses
-- expiration; reissuance
-- revocation
Rate of tax
Rate of tax
Rate of tax after September 30, 1989
Rate of tax after December 31, 1990
Rate of tax after June 30, 1991
Rate of tax beginning November 1, 1997
Application of cigarette tax rate increase effective October 1, 2001
Application of cigarette tax rate increase effective September 19, 2005
Application of cigarette tax rate increase effective September 19, 2005
Application of cigarette tax rate increase effective January 5, 2026
Stamps provided by State Tax Assessor
Cigarette tax stamps
Importation of unstamped cigarettes
Sales of cigarettes in contravention of law
Additional cigarette tax
Resale of stamps prohibited; redemption
Stamps affixed by licensed dealers
Stamps affixed by licensed dealers
Sale of unstamped cigarettes prohibited
Possession of unstamped cigarettes; prima facie evidence
Unstamped cigarettes to be confiscated
Seizure and forfeiture of contraband cigarettes
Forfeiture proceedings
Records required; inspection and examination; assessment of tax deficiency
Fraudulent stamps
Records; examinations by State Tax Assessor
Oaths and subpoenas
Hearings by Tax Assessor
Appeals
Administration; rules
Use of metering machines
Tax credited to General Fund
Tax is levy on consumer
Distributor responsibilities
Reporting and payment of tax
Definitions
Licenses
Tax on tobacco products
Tax on tobacco products
Exemptions from the tobacco tax
Returns; payment of tax and penalty
Importation of tobacco products
Sales of tobacco products in contravention of law
Seizure and forfeiture of contraband tobacco products
The tax assessor may estimate liability
Inspection of records; civil action for tax
Appeal procedure
Penalties; civil action for tax
Claims
Definitions
Administration
Tax payment required for possession
No immunity
Pharmaceuticals
Tax rate
Penalties for violation
Stamps
Reports
Payment due
Burden of proof
Confidentiality
Definitions
Tax
Report of conviction
Burden of proof
Statement and rate of tax
Disposition of fees
Civil violation
Tonnage filed with Commissioner of Agriculture, Food and Rural Resources
Definitions
License
Rate of tax
Records and reports
False returns and violations
Packaging and labeling
Appropriation of moneys received
Purpose
Definitions
Maine Dairy Promotion Board
Powers and duties
Tax additional to other taxes
Tax
Dealer may deduct tax from purchase price
Applications for certificate; no activity until certificate issued
Determination of tax by State Tax Assessor
Reports; payment of tax
Rate of tax
Mill rate for fiscal year 1977-78
Delegation of investigating authority
Appropriation of moneys received
Revocation of dealer's certificate
Assessment of state property tax
Purpose
Definitions
Organization
Taxes
Dealer may deduct tax
Application for certificate; no activity until certificate issued
Determination of tax by Tax Assessor
Reports; payment of tax
Delegation of investigating authority
Payment of state tax by municipalities
Adjustments in appropriations
Appropriation of moneys received
Revocation of dealer's certificate
Payment of tax in town where charters surrendered
Short title
Definitions
Maine Dairy Farm Stabilization Tax
Maine Dairy Farm Stabilization Fund
Penalties
Nonseverability
Repeal
Additional state property tax
Additional state property tax exemption
Purpose
Defintions
Maine Potato Commission
Powers and duties
Tax as additional
Rate of tax
Due date
Application; certificate
Tax deducted from selling price
Records and reports
State telecommunications excise tax
Inspections
Appropriation of moneys received
False returns; violation; civil action for collection
Continuation of exemption
Legislative findings and purpose
Definitions
Maine Potato Board
Powers and duties of the Maine Potato Board
Potato tax
Transfers of money received
Purpose
Definitions
Tax on quahogs
Determination of tax by assessor
Report of purchases; when tax due
Authority to inspect
Appropriation and use of moneys received
False returns; violations
Definitions
Rate of tax; liability for tax
Collection
Exemptions
Declaration of value
Powers and duties of State Tax Assessor
Petition for reconsideration of assessment
Appeals
Notices
Priority
Recording without tax
Falsifying declaration of value
No effect on recordation
Confidentiality of declaration of value
Review
Rate of Tax
Collection
Exemptions
Rate of tax
Tax stamps; rules
Stamps affixed; cancellation
Exemptions
Purpose
Definitions
Definitions
Sardine Council
Tax as additional
Rate of tax
Packers' applications
Reports of production and payment of tax
Inspections
Appropriation and use of money received
Refund on sardines exported
Suspension of licenses or certificate
Area, body politic
Board of assessment review
Definitions
Rate of tax
Dealer application for mahogany quahog certificate
Certificate required for license
Dealer reports of purchases and payment of taxes
Review
Abatement and credit
Contributions; Mahogany Quahog Monitoring Fund
Executive committee
Powers and duties
Administrative provisions
Abatement by chief assessor; procedure
List of common stockholders; real estate inventory, etc., with assessed value
Tax on stock; payable to state tax assessor; appeal
Tax upon shares returned to municipalities
Penalty
Notice of decision
Appeals to board of assessment review
Definitions
Milk Handling Tax