36 §2532. Authority to enter into multistate agreement
§2532. Authority to enter into multistate agreement 1. Authority; multistate agreement. The State Tax Assessor may, after consultation with the Department of Professional and Financial Regulation, Bureau of Insurance, enter into a multistate agreement, in accordance with the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 521, for the reporting of […]
36 §2533. New markets capital investment credit
§2533. New markets capital investment credit A person that is subject to tax under this chapter, or would be subject to tax under this chapter if it did business or collected premiums or assessments in this State, that holds a qualified equity investment certified by the Finance Authority of Maine pursuant to Title 10, section […]
36 §2534. Credit for rehabilitation of historic properties and affordable housing
§2534. Credit for rehabilitation of historic properties and affordable housing A taxpayer is allowed credits against the tax otherwise due under this chapter as determined under sections 5219‑BB and 5219‑WW. [PL 2019, c. 555, §5 (AMD).] SECTION HISTORY PL 2011, c. 548, §21 (NEW). PL 2011, c. 548, §36 (AFF). PL 2019, c. 555, […]
36 §2521-D. Limitation on credit or refund
§2521-D. Limitation on credit or refund If a claim for credit or refund of an overpayment of any tax imposed by this chapter is filed by the taxpayer, the amount of the credit or refund may not exceed the portion of the tax that was paid within the 3 years immediately preceding the filing of […]
36 §2513. Tax on premiums and annuity considerations
§2513. Tax on premiums and annuity considerations Every insurance company or association that does business or collects premiums or assessments including annuity considerations in the State, including surety companies and companies engaged in the business of credit insurance or title insurance, shall, for the privilege of doing business in this State and in addition to […]
36 §2521-E. Interest on overpayment
§2521-E. Interest on overpayment 1. General. Interest at the rate determined pursuant to section 186 must be paid on any refund of an overpayment of the tax imposed by this chapter from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later. […]
36 §2513-A. Tax on premiums of risk retention groups
§2513-A. Tax on premiums of risk retention groups Each risk retention group, as defined in Title 24‑A, section 6093, is liable for payment of premium taxes with respect to direct business for risks resident or located in this State at the same rate and subject to the same interest and penalties as authorized insurers. Each […]
36 §2522. Assessment of tax; notice; suspension for nonpayment
§2522. Assessment of tax; notice; suspension for nonpayment The State Tax Assessor shall notify the several companies and attorneys-in-fact of a reciprocal insurer mentioned in section 2520, and unless the tax, penalty and interest is paid, the Superintendent of Insurance shall suspend the right of the company or attorney-in-fact of a reciprocal insurer to do […]
36 §2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED)
§2513-B. Tax on premiums collected by captive insurers; rate of tax (REPEALED) SECTION HISTORY PL 1997, c. 435, §2 (NEW). PL 1997, c. 583, §6 (AMD). PL 2007, c. 240, Pt. KKKK, §2 (RP). PL 2007, c. 240, Pt. KKKK, §7 (AFF).
36 §2523. Taxation of workers’ compensation insurers
§2523. Taxation of workers’ compensation insurers 1. Tax on insurance companies. Every insurance company or association which does business or collects premiums or assessments for workers’ compensation insurance in this State shall, for the privilege of doing business in this State and in addition to any other taxes imposed for that privilege, pay a tax […]