36 §5341. Closing agreements (REPEALED)
§5341. Closing agreements (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1995, c. 281, §37 (RP).
36 §5342. Disposition of revenues (REPEALED)
§5342. Disposition of revenues (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 364, §77 (RP).
36 §5401. Findings and purpose
§5401. Findings and purpose Inflation erodes the value of personal exemptions and deductions in the Maine individual income tax structure and distorts fiscal equity among taxpayers. Inflation-induced increases in individual income tax revenues result in annual collections that exceed the amounts anticipated by legislative actions establishing rates, exemptions, deductions and other features of the Maine […]
36 §5402. Definitions
§5402. Definitions As used in this chapter, unless the context indicates otherwise, the following terms have the following meanings. [PL 1987, c. 430, §1 (AMD).] 1. Chained Consumer Price Index. “Chained Consumer Price Index” means the average over a 12-month period of the most recently published Chained Consumer Price Index, not seasonally adjusted, published […]
36 §5403. Annual adjustments for inflation
§5403. Annual adjustments for inflation On or about September 15th of each year as specified in this section, the assessor shall multiply the cost-of-living adjustment for taxable years beginning in the succeeding calendar year by the following: [PL 2017, c. 474, Pt. B, §19 (AMD).] 1. Individual income tax rate tables. For the tax […]
36 §5332. Failure to file return, supply information, pay tax
§5332. Failure to file return, supply information, pay tax 1. Failure to pay tax, file return, keep records or supply information. A person commits a Class D crime if that person: A. Is required under this Part to pay any tax or estimated tax, and intentionally fails to pay that tax or estimated tax […]
36 §5333. False statements
§5333. False statements 1. False tax return or other document. A person who knowingly files a return, statement or other document that contains or is verified by a declaration that it is made under the penalties of perjury that the person does not believe to be true and correct in every material respect or who […]
36 §5334. Venue
§5334. Venue A violation of this Part is deemed to have been committed in part in Kennebec County. Prosecution may be brought in any county where the person to whose liability the proceeding relates resides or has a place of business or in any county in which the violation was committed. [PL 2009, c. […]
36 §5340. Powers of assessor (REPEALED)
§5340. Powers of assessor (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1969, c. 584, §3 (AMD). PL 1971, c. 61, §13 (AMD). PL 1977, c. 668, §7 (AMD). PL 1979, c. 378, §50 (AMD). PL 1979, c. 541, §A249 (AMD). PL 1981, c. 364, §76 (RP).
36 §5313. Lien of tax (REPEALED)
§5313. Lien of tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1975, c. 474, §2 (AMD). PL 1977, c. 477, §22 (AMD). PL 1979, c. 541, §B51 (AMD). PL 1985, c. 691, §44 (RP).