36 §2021. Refund of sales and use tax on purchases of battery energy storage systems
§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 […]
36 §1961. Lien of tax (REPEALED)
§1961. Lien of tax (REPEALED) SECTION HISTORY PL 1975, c. 765, §21 (RPR). PL 1979, c. 378, §16 (AMD). PL 1985, c. 691, §21 (RP).
36 §1962. Form and effect (REPEALED)
§1962. Form and effect (REPEALED) SECTION HISTORY PL 1973, c. 21, §1 (AMD). PL 1975, c. 765, §22 (AMD). PL 1977, c. 165, §5 (RPR). PL 1977, c. 694, §706 (AMD). PL 1983, c. 480, §A41 (AMD). PL 1985, c. 691, §22 (RP).
36 §1963. — arrest and commitment (REPEALED)
§1963. — arrest and commitment (REPEALED) SECTION HISTORY PL 1971, c. 622, §127 (AMD). PL 1975, c. 765, §23 (RP).
36 §1964. Priority of tax (REPEALED)
§1964. Priority of tax (REPEALED) SECTION HISTORY PL 2005, c. 218, §28 (RP).
36 §1965. Enforcement of lien (REPEALED)
§1965. Enforcement of lien (REPEALED) SECTION HISTORY PL 1975, c. 765, §24 (NEW). PL 1985, c. 691, §23 (RP).
36 §2011. Overpayment; refunds
§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 […]
36 §2012. Refund of sales tax on goods removed from State
§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paid at the time of purchase on tangible personal property that is placed in inventory in this State and subsequently withdrawn from inventory for: [PL 2015, […]
36 §2013. Refund of sales tax on depreciable machinery and equipment purchases
§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).] […]
36 §2014. Fish passage facilities
§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 […]