UNIFORM ADMINISTRATIVE PROVISIONS

  1. Law
  2. Maine Revised Statutes
  3. TAXATION
  4. GENERAL PROVISIONS
  5. UNIFORM ADMINISTRATIVE PROVISIONS

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Section
36 §111

Definitions

Section
36 §112

State Tax Assessor

Section
36 §112-A

Agreements for transfer from another state agency of debt for collection

Section
36 §113

Audit and collection expenses

Section
36 §114

Internal services provided by the bureau

Section
36 §115

Payment by credit card

Section
36 §135

Record-keeping requirements

Section
36 §141

Assessment

Section
36 §142

Cancellation and abatement

Section
36 §143

Compromise of tax liability

Section
36 §144

Application for refund

Section
36 §145

Declaration of jeopardy

Section
36 §151

Review of decisions of State Tax Assessor

Section
36 §151-A

Additional safeguards

Section
36 §151-B

Independent Appeals Office (REPEALED)

Section
36 §151-C

Taxpayer advocate

Section
36 §151-D

Maine Board of Tax Appeals

Section
36 §152

Payment of contested taxes

Section
36 §153

Time of filing or paying

Section
36 §171

Demand letter

Section
36 §172

Denial, suspension or revocation of license

Section
36 §173

Collection by warrant

Section
36 §174

Collection by civil action

Section
36 §175

Applicants for license or renewal of license

Section
36 §175-A

Tax lien

Section
36 §176

Levy (REPEALED)

Section
36 §176-A

Levy upon property

Section
36 §176-B

Access to financial records of individuals who owe Maine taxes

Section
36 §177

Trust fund status of certain collections

Section
36 §178

Priority of tax

Section
36 §182

Injunctions

Section
36 §183

Criminal offenses; statute of limitations

Section
36 §183-A

Subsequent offenses

Section
36 §184

Criminal offenses

Section
36 §184-A

Intentional evasion of tax

Section
36 §185

Set-off

Section
36 §185-A

Setoff of refunds to debts owed to other agencies of the State

Section
36 §186

Interest

Section
36 §186-A

Additional interest

Section
36 §187

Penalties (REPEALED)

Section
36 §187-A

Preparer penalty

Section
36 §187-B

Penalties

Section
36 §188

Remedies not exclusive

Section
36 §189

Taxes as additional

Section
36 §190

Effect of repeal

Section
36 §191

Confidentiality of tax records

Section
36 §192

Miscellaneous

Section
36 §193

Returns; declaration covering perjury; submission of returns and funds by electronic means

Section
36 §194

Data warehouse

Section
36 §194-A

Review of certain changes in the application of sales and use tax law

Section
36 §194-B

National criminal history record information (REPEALED)

Section
36 §194-C

National criminal history record information of providers of contract services (REPEALED)

Section
36 §194-D

Background investigations