§2011. Overpayment; refunds If the State Tax Assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax under this Part has been paid more than once or has been erroneously or illegally collected or computed, the assessor shall certify to the State Controller the amount paid in […]
§2012. Refund of sales tax on goods removed from State A business that operates both within and without this State may request a refund of Maine sales tax paid at the time of purchase on tangible personal property that is placed in inventory in this State and subsequently withdrawn from inventory for: [PL 2015, […]
§2013. Refund of sales tax on depreciable machinery and equipment purchases 1. Definitions. As used in this section, unless the context otherwise indicates, the following words have the following meanings. A. “Commercial agricultural production” means commercial production of crops, maple syrup, honey, plants, trees, compost and livestock. [PL 2019, c. 7, §1 (AMD).] […]
§2014. Fish passage facilities Taxes on the sale or use of materials used in the construction of fish passage facilities in new, reconstructed or redeveloped dams, when the fish passage facilities are built in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife or the Department of Marine Resources, shall […]
§2015. Rental vehicle excise tax reimbursement 1. Report. Annually, on or before September 1st, a vehicle owner or rental company engaged in the business of renting automobiles for a period of less than one year, in order to claim an excise tax reimbursement, shall file a report with the State Tax Assessor. The report must […]
§2016. Pine Tree Development Zone businesses; reimbursement of certain taxes 1. Terms defined. As used in this section, the terms “qualified Pine Tree Development Zone business” and “qualified business activity” have the meanings given to them in Title 30‑A, section 5250‑I. For the purposes of this section, “primarily” means more than 50% of the time […]
§2017. Qualified community wind power generator; reimbursement of certain taxes (REPEALED) SECTION HISTORY PL 2005, c. 646, §6 (NEW). PL 2005, c. 665, §4 (NEW). PL 2007, c. 466, Pt. A, §61 (RAL). PL 2007, c. 693, §§17-21 (AMD). PL 2007, c. 693, §37 (AFF). PL 2017, c. 170, Pt. F, §2 (RP).
§2018. Reimbursement of certain taxes relating to advanced communications technology infrastructure (REALLOCATED FROM TITLE 36, SECTION 2017) (REPEALED) SECTION HISTORY PL 2007, c. 466, Pt. A, §61 (RAL). MRSA T. 36 §2018, sub-§8 (RP).
§2019. Refund of sales tax on purchases of parts and supplies (REPEALED) SECTION HISTORY PL 2007, c. 658, §3 (NEW). PL 2015, c. 300, Pt. A, §28 (RP).
§2020. Refund of sales tax on purchases of parts and supplies for windjammers 1. Definition. For purposes of this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Parts and supplies” means any products used directly and primarily for the operation, repair or maintenance of a windjammer, including, but […]
§2021. Refund of sales and use tax on purchases of battery energy storage systems 1. Definitions. For purposes of this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Energy storage system” means commercial machinery or equipment that is capable of absorbing energy, storing the energy for a period […]
