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us-me/statute/title-36/chapter-831 — PROCEDURE AND ADMINISTRATION · Axiom

Axiom
Maine
Statutes
Title 36

Procedure And Administration

42 sections

Examination of return
Assessment final if no protest
Protest by taxpayer
Notice of determination after protest
Action of assessor final
Burden of proof in proceedings before the assessor
Evidence of related federal determination
Mathematical error
Waiver of restriction
Assessment of tax
Limitations on assessment
Recovery of erroneous refund
Interest on underpayments
Failure to file tax returns
Failure to pay tax
Penalty
False information with respect to withholding allowance
Authority to make credits or refunds
Setoff of debts against refunds
Abatements
Limitations on credit or refund
Interest on overpayment
Refund claim
Notice of denial
Refund claim deemed denied
Designation by resident individuals
Voluntary contribution through checkoffs
Nongame wildlife voluntary checkoff
Companion animal sterilization voluntary checkoff
Maine Children's Trust Incorporated; checkoff
Bone Marrow Screening Fund checkoff
Contribution to Maine Clean Election Fund; voluntary checkoff
Liability of certain spouses
Maine Military Family Relief Fund voluntary checkoff
Maine Military Family Relief Fund voluntary checkoff
Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
Maine Asthma and Lung Disease Research Fund; voluntary checkoff
Maine Public Library Fund; voluntary checkoff
Maine Children's Cancer Research Fund; voluntary checkoff
Emergency food assistance program; voluntary checkoff
Easy enrollment health insurance program; voluntary checkoff
Temporary adjustments to Maine income tax filing requirements based on federal changes