36 §5288-A. Maine Military Family Relief Fund voluntary checkoff
§5288-A. Maine Military Family Relief Fund voluntary checkoff 1. Maine Military Family Relief Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Military Family Relief Fund established in Title 37‑B, section 158. A taxpayer who is not […]
36 §5289. Maine Veterans’ Memorial Cemetery Maintenance Fund voluntary checkoff
§5289. Maine Veterans’ Memorial Cemetery Maintenance Fund voluntary checkoff 1. Maine Veterans’ Memorial Cemetery Maintenance Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Veterans’ Memorial Cemetery Maintenance Fund established in Title 37‑B, section 504, subsection 6. […]
36 §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED)
§5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED) SECTION HISTORY PL 2005, c. 672, §3 (NEW). PL 2005, c. 672, §§6,8 (AFF). PL 2011, c. 685, §10 (AMD). PL 2017, c. 284, Pt. DDDD, §3 (RP).
36 §5291. Maine Public Library Fund; voluntary checkoff
§5291. Maine Public Library Fund; voluntary checkoff 1. Maine Public Library Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Public Library Fund established in Title 27, section 8. A taxpayer who is not entitled to a […]
36 §5292. Maine Children’s Cancer Research Fund; voluntary checkoff
§5292. Maine Children’s Cancer Research Fund; voluntary checkoff 1. Maine Children’s Cancer Research Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Children’s Cancer Research Fund established in Title 22, section 1409. A taxpayer who is not […]
36 §5293. Emergency food assistance program; voluntary checkoff
§5293. Emergency food assistance program; voluntary checkoff 1. Emergency food assistance program. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Emergency Food Assistance Program Fund established in Title 12, section 5018. A taxpayer who is not entitled to […]
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 §5282. Refund claim deemed denied
§5282. Refund claim deemed denied If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor’s decision on the refund claim, to deem the […]
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 […]