36 §5260. Examination of return (REPEALED)
§5260. Examination of return (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §36 (RP).
36 §5261. Assessment final if no protest (REPEALED)
§5261. Assessment final if no protest (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 §5262. Protest by taxpayer (REPEALED)
§5262. Protest by taxpayer (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 §5263. Notice of determination after protest (REPEALED)
§5263. Notice of determination after protest (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 §5264. Action of assessor final (REPEALED)
§5264. Action of assessor final (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §722 (RP).
36 §5265. Burden of proof in proceedings before the assessor
§5265. Burden of proof in proceedings before the assessor In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor: [P&SL 1969, c. 154, §F1 (NEW).] 1. Fraud. Whether the […]
36 §5266. Evidence of related federal determination (REPEALED)
§5266. Evidence of related federal determination (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §724 (AMD). PL 1995, c. 639, §28 (RP).
36 §5267. Mathematical error (REPEALED)
§5267. Mathematical error (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §37 (RP).
36 §5268. Waiver of restriction
§5268. Waiver of restriction The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor. [P&SL 1969, c. 154, […]
36 §5269. Assessment of tax (REPEALED)
§5269. Assessment of tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §725 (AMD). PL 1979, c. 378, §38 (RP).
36 §5270. Limitations on assessment
§5270. Limitations on assessment 1. General. [PL 1979, c. 378, §39 (RP).] 2. Omission of more than 25% of income. If the taxpayer omits from gross income an amount properly includible therein which is in excess of 25% of the amount of gross income stated in the return, an assessment may be made within 6 […]
36 §5271. Recovery of erroneous refund (REPEALED)
§5271. Recovery of erroneous refund (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §42 (RP).
36 §5272. Interest on underpayments (REPEALED)
§5272. Interest on underpayments (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §11 (AMD). PL 1977, c. 679, §34 (RP).
36 §5273. Failure to file tax returns (REPEALED)
§5273. Failure to file tax returns (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §7 (AMD). PL 1977, c. 679, §34 (RP).
36 §5274-A. Penalty
§5274-A. Penalty Any person required to collect, truthfully account for and pay over the tax imposed by this Part, who willfully fails to collect the tax, willfully fails to truthfully account for, willfully fails to pay over the tax or willfully attempts in any manner to evade or defeat the tax or the payment thereof, […]
36 §5274. Failure to pay tax (REPEALED)
§5274. Failure to pay tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §12 (AMD). PL 1973, c. 12, §§8,9 (AMD). PL 1975, c. 454, §6 (AMD). PL 1977, c. 679, §34 (RP).
36 §5275. False information with respect to withholding allowance (REPEALED)
§5275. False information with respect to withholding allowance (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §44 (AMD). PL 2017, c. 170, Pt. D, §9 (RP).
36 §5276-A. Setoff of debts against refunds (REPEALED)
§5276-A. Setoff of debts against refunds (REPEALED) SECTION HISTORY PL 1981, c. 504, §4 (NEW). PL 1985, c. 501, §B21 (AMD). PL 1985, c. 652, §53 (AMD). PL 1985, c. 779, §83 (AMD). PL 1987, c. 402, §A192 (AMD). PL 1989, c. 508, §23 (AMD). PL 1991, c. 564 (AMD). PL 1993, c. 395, §23 […]
36 §5276. Authority to make credits or refunds
§5276. Authority to make credits or refunds 1. General rule. The State Tax Assessor, within the applicable period of limitations, may credit an overpayment of income tax, including an overpayment reported on a joint return, and interest on the overpayment against any liability arising from a redetermination pursuant to section 6211 or any liability in […]
36 §5277. Abatements (REPEALED)
§5277. Abatements (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 2001, c. 583, §22 (RP).