Maine Legislature
Maine Revised Statutes
Session Law
Statutes
Maine State Constitution
Information
Title 36 PDF
Title 36 MS-Word
Statute Search
List of Titles
Maine Law & Disclaimer
Revisor's Office
Maine Legislature
Title 36: TAXATION
Part 1: GENERAL PROVISIONS
Chapter 1: COLLECTION OF TAXES GENERALLY (REPEALED)
§1 - §7
Chapter 2: SPECIAL INDUSTRY TAXES (REPEALED)
§31 - §35
Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED)
§51 - §57
Chapter 4: BUREAU OF PROPERTY TAXATION (REPEALED)
§71 - §77
Chapter 5: ABATEMENT (REPEALED)
§101
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
§111 - §194-E
Chapter 9: JUSTIFICATION OF TAX EXPENDITURES (REPEALED)
§195 - §199
Chapter 10: TAX EXPENDITURE REVIEW
§199-A - §199-E
Chapter 11: REVENUE IMPACT
§200
Part 2: PROPERTY TAXES
Chapter 101: GENERAL PROVISIONS
§201 - §298
Chapter 102: PROPERTY TAX ADMINISTRATION
§301 - §331
Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
§341 - §458
Chapter 104: PRIMARY ASSESSING AREAS
§471 - §486
Chapter 105: CITIES AND TOWNS
§501 - §1152
Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
§1141 - §1332
Chapter 109: POLL TAX
§1381 - §1422
Chapter 109-A: COMMERCIAL FISHING VESSELS (REPEALED)
§1441 - §1447
Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES
§1481 - §1491
Chapter 111-A: BUS TAXATION PRORATION AGREEMENT
§1492 - §1499-C
Chapter 112: WATERCRAFT EXCISE TAX
§1501 - §1506
Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS
§1541 - §1547
Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX
§1601 - §1612
Part 3: SALES AND USE TAX
Chapter 211: GENERAL PROVISIONS
§1751 - §1765
Chapter 213: SALES TAX
§1811 - §1821
Chapter 215: USE TAX
§1861 - §1865
Chapter 217: ADMINISTRATION AND OPERATION (REPEALED)
§1901 - §1906
Chapter 218: TRUST FUNDS (REPEALED)
§1921 - §1925
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1951 - §1965
Chapter 221: OVERPAYMENTS, REFUNDS
§2011 - §2022
Chapter 223: RECORDS
§2061 - §2062
Chapter 225: ENFORCEMENT AND PENALTIES
§2111 - §2113
Part 4: BUSINESS TAXES
Chapter 351: GENERAL PROVISIONS (REPEALED)
§2351 - §2352
Chapter 353: CORPORATE FRANCHISES
§2401 - §2407
Chapter 355: EXPRESS COMPANIES (REPEALED)
§2461 - §2464
Chapter 357: INSURANCE COMPANIES
§2511 - §2536
Chapter 358: SERVICE PROVIDER TAX
§2551 - §2560
Chapter 359: PARLOR CAR OWNERS (REPEALED)
§2571 - §2573
Chapter 361: RAILROAD COMPANIES
§2621 - §2628
Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES (REPEALED)
§2681 - §2689
Chapter 364: TELECOMMUNICATIONS SERVICE (REPEALED)
§2691 - §2696
Chapter 365: FOREST LANDS (REPEALED)
§2701 - §2706
Chapter 366: FOREST FIRE SUPPRESSION (REPEALED)
§2711 - §2715
Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
§2721 - §2728
Chapter 369: HOSPITALS
§2801 - §2801-A
Chapter 370: GROSS RECEIPTS TAX (REPEALED)
§2821 - §2825
Chapter 371: MINING EXCISE TAX
§2851 - §2866
Chapter 373: HEALTH CARE PROVIDER TAX
§2871 - §2873
Chapter 375: HOSPITAL TAX
§2881 - §2883
Chapter 377: HOSPITAL TAX
§2891 - §2896
Part 5: MOTOR FUEL TAXES
Chapter 451: GASOLINE TAX
§2901 - §2916-A
Chapter 453: GASOLINE ROAD TAX (REPEALED)
§2961 - §2972
Chapter 455: USE FUEL TAX
§3021 - §3040
Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
§3091 - §3153
Chapter 459: SPECIAL FUEL TAX ACT
§3201 - §3224
Chapter 461: TRUST FUNDS
§3231 - §3242
Chapter 463: REGIONAL FUEL TAX AGREEMENT (REPEALED)
§3291 - §3308
Chapter 463-A: REGIONAL FUEL TAX AGREEMENT (REPEALED)
§3311 - §3314
Chapter 465: INDEXING OF MOTOR FUEL TAX RATES
§3321
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 551: GENERAL PROVISIONS (REPEALED)
§3401 - §3404
Chapter 553: PROPERTY TAXABLE (REPEALED)
§3461 - §3471
Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED)
§3521 - §3527
Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES (REPEALED)
§3581 - §3584
Chapter 559: VALUATION (REPEALED)
§3631 - §3636
Chapter 561: PAYMENT AND LIABILITY FOR TAX (REPEALED)
§3681 - §3688
Chapter 563: ESTATE TAX (REPEALED)
§3741 - §3745
Chapter 565: ABATEMENT AND REFUNDS (REPEALED)
§3801 - §3802
Chapter 567: REPORTS
§3851 - §3852
Chapter 569: INTERSTATE ARBITRATION
§3911 - §3924
Chapter 571: INTERSTATE COMPROMISE
§3981 - §3985
Chapter 573: RECIPROCITY IN COLLECTION
§4041 - §4046
Chapter 575: MAINE ESTATE TAX
§4061 - §4079
Chapter 577: MAINE ESTATE TAX AFTER 2012
§4101 - §4119
Part 7: SPECIAL TAXES
Chapter 701: BLUEBERRY TAX
§4301 - §4318
Chapter 703: CIGARETTE TAX
§4361 - §4384
Chapter 704: TOBACCO PRODUCTS TAX
§4401 - §4409
Chapter 704-A: ILLEGAL DRUGS (REPEALED)
§4421 - §4436
Chapter 705: FERTILIZER TAX (REPEALED)
§4441 - §4444
Chapter 706: MARINE WORM TAX (REPEALED)
§4451 - §4457
Chapter 707: MILK TAX (REPEALED)
§4501 - §4512
Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX (REPEALED)
§4521 - §4531
Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT (REPEALED)
§4541 - §4547
Chapter 709: POTATO TAX
§4561 - §4572
Chapter 710: POTATO INDUSTRY
§4601 - §4606
Chapter 711: QUAHOG TAX (REPEALED)
§4631 - §4638
Chapter 711-A: REAL ESTATE TRANSFERS
§4641 - §4644
Chapter 712: REAL ESTATE TRANSFERS (REPEALED)
§4651 - §4654
Chapter 713: SARDINE TAX (REPEALED)
§4691 - §4700
Chapter 714: MAHOGANY QUAHOG TAX
§4711 - §4718
Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES (REPEALED)
§4751 - §4754
Chapter 716: MILK HANDLING TAX (REPEALED)
§4771 - §4773
Chapter 717: SWEET CORN TAX (REPEALED)
§4801 - §4810
Chapter 718: GENERAL PROVISIONS (REPEALED)
§4821
Chapter 719: RECYCLING ASSISTANCE FEE
§4831 - §4834
Chapter 721: MILK HANDLING FEE
§4901 - §4903
Chapter 723: CANNABIS EXCISE TAX (Title 36, chapter 723 as enacted by PL 2019, c. 548, §2 is REALLOCATED TO TITLE 36, CHAPTER 725)
§4921 - §4925
Chapter 725: PESTICIDE CONTAINER FEE (REALLOCATED FROM TITLE 36, CHAPTER 723) (REPEALED)
§4941
Part 8: INCOME TAXES
Chapter 801: DEFINITIONS
§5101 - §5102
Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
§5111 - §5116
Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS
§5121 - §5132
Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS
§5140 - §5147
Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS
§5160 - §5162
Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
§5163 - §5167
Chapter 813: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES
§5175 - §5177
Chapter 814: LIMITED LIABILITY COMPANIES
§5180
Chapter 815: PARTNERS AND PARTNERSHIPS
§5190 - §5198
Chapter 817: IMPOSITION OF TAX ON CORPORATIONS
§5200 - §5202-E
Chapter 818: ADDITIONAL TAXES
§5203 - §5204-B
Chapter 819: FRANCHISE TAX
§5205 - §5206-G
Chapter 821: APPORTIONMENT OF INCOME
§5210 - §5212
Chapter 822: TAX CREDITS
§5213 - §5219-BBB
Chapter 823: INCOME TAX RETURNS
§5220 - §5234
Chapter 825: INFORMATION RETURNS
§5240 - §5245
Chapter 827: WITHHOLDING OF TAX
§5250 - §5255-C
Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
§5256 - §5259
Chapter 831: PROCEDURE AND ADMINISTRATION
§5260 - §5294
Chapter 833: JUDICIAL REVIEW
§5300 - §5306
Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS
§5310 - §5322
Chapter 837: CRIMINAL OFFENSES
§5330 - §5334
Chapter 839: POWERS OF ASSESSOR (REPEALED)
§5340 - §5342
Chapter 841: INFLATION ADJUSTMENTS
§5401 - §5403
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT (REPEALED)
§6101 - §6121
Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978
§6141 - §6151
Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY (REPEALED)
§6151 - §6155
Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM (REPEALED)
§6161 - §6164
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM
§6201 - §6221
Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE
§6231 - §6235
Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
§6250 - §6267
Chapter 908-A: MUNICIPAL PROPERTY TAX DEFERRAL FOR SENIOR CITIZENS
§6271
Chapter 908-B: PROPERTY TAX STABILIZATION FOR SENIOR CITIZENS
§6281
Chapter 909: 1987 TAX REBATE ACT (REPEALED)
§6301 - §6304
Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT (REPEALED)
§6401 - §6402
Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT (REPEALED)
§6501 - §6504
Chapter 913: TAX AMNESTY (REPEALED)
§6551 - §6559
Chapter 914: 2003 TAX AMNESTY PROGRAM
§6571 - §6576
Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM
§6581 - §6585
Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE
§6591 - §6595
Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES
§6601 - §6607
Chapter 914-D: 2012 MAINE USE TAX COMPLIANCE PROGRAM
§6611 - §6615
Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY
§6651 - §6665
Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING
§6751 - §6764
Chapter 919: SHIPBUILDING FACILITY CREDIT
§6850 - §6858
Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT
§6901 - §6902
Part 10: INTERSTATE TAX COMPACTS
Chapter 920: MULTISTATE TAX COMPACT (REPEALED)
§7101 - §7117
Chapter 921: UNIFORM SALES AND USE TAX ADMINISTRATION ACT
§7121 - §7129
Part 11: STATE TAX POLICY GOALS
Chapter 931: TAX BURDEN REDUCTION GOALS
§7301 - §7302
Legislature
•
Executive
•
Judicial
•
Agency Rules
Tour Guide
•
Accessibility
•
Security Screening
•
Directions & Parking
Office of the Revisor of Statutes