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 Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED)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 Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED) SECTION HISTORY PL 2005, c. 672, §3 (NEW).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 §5294. Easy enrollment health insurance program; voluntary checkoff
§5294. Easy enrollment health insurance program; voluntary checkoff 1. Health insurance check-off box. For tax years beginning on or after January 1, 2023, the assessor shall provide on the income tax form a space for an easy enrollment health insurance check-off box that includes the following: A. A check box indicating that the taxpayer […]
36 §5283. Designation by resident individuals (REPEALED)
§5283. Designation by resident individuals (REPEALED) SECTION HISTORY PL 1973, c. 246 (NEW). PL 1985, c. 427 (RPR). PL 1989, c. 502, §A137 (AMD). PL 2011, c. 685, §2 (AMD). MRSA T. 36 §5283 (RP).
36 §5300. Appeal (REPEALED)
§5300. Appeal (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §728 (RP).
36 §5283-A. Voluntary contribution through checkoffs
§5283-A. Voluntary contribution through checkoffs 1. Minimum threshold for total contributions. The State Tax Assessor may not include on an individual income tax return form a designation for a taxpayer to make a contribution through a checkoff under section 5284, 5284‑A, 5285, 5288‑A, 5289, 5291, 5292 or 5293 unless on returns filed in the prior […]
36 §5301. Judicial review exclusive remedy in deficiency proceedings
§5301. Judicial review exclusive remedy in deficiency proceedings The review of a determination of the assessor provided by section 151 shall be the exclusive remedy available to any taxpayer for the judicial review of the action of the assessor in respect to the assessment of a proposed deficiency. No injunction or other legal or equitable […]
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).