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us-me/statute/title-36/chapter-7 — UNIFORM ADMINISTRATIVE PROVISIONS · Axiom
Axiom
/
Maine
/
Statutes
/
Title 36
Uniform Administrative Provisions
54 sections
111
Definitions
112
State Tax Assessor
112-A
Agreements for transfer from another state agency of debt for collection
113
Audit and collection expenses
114
Internal services provided by the bureau
115
Payment by credit card
135
Record-keeping requirements
141
Assessment
142
Cancellation and abatement
143
Compromise of tax liability
144
Application for refund
145
Declaration of jeopardy
151
Review of decisions of State Tax Assessor
151-A
Additional safeguards
151-B
Independent Appeals Office
151-C
Taxpayer advocate and experience officer
151-D
Maine Board of Tax Appeals
152
Payment of contested taxes
153
Time of filing or paying
171
Demand letter
172
Denial, suspension or revocation of license
173
Collection by warrant
174
Collection by civil action
175
Applicants for license or renewal of license
175-A
Tax lien
176
Levy
176-A
Levy upon property
176-B
Access to financial records of individuals who owe Maine taxes
177
Trust fund status of certain collections
178
Priority of tax
182
Injunctions
183
Criminal offenses; statute of limitations
183-A
Subsequent offenses
184
Criminal offenses
184-A
Intentional evasion of tax
185
Set-off
185-A
Setoff of refunds to debts owed to other agencies of the State
186
Interest
186-A
Additional interest
187
Penalties
187-A
Preparer penalty
187-B
Penalties
188
Remedies not exclusive
189
Taxes as additional
190
Effect of repeal
191
Confidentiality of tax records
192
Miscellaneous
193
Returns; declaration covering perjury; submission of returns and funds by electronic means
194
Data warehouse
194-A
Review of certain changes in the application of sales and use tax law
194-B
National criminal history record information
194-C
National criminal history record information of providers of contract services
194-D
Background investigations
194-E
Tribes deemed as acting in a governmental capacity
