US Lawyer Database

For Lawyer-Seekers

YOU DESERVE THE BEST LAWYER

Home » US Law » 2022 Maine Revised Statutes » TITLE 36: TAXATION » Part 2: PROPERTY TAXES » Chapter 103: ASSESSMENT AND COLLECTION OF TAXES » Subchapter 2: ASSESSMENT OF STATE PROPERTY AND EXCISE TAXES

36 §451. Rate of tax (REPEALED)

§451. Rate of tax (REPEALED) SECTION HISTORY PL 1965, c. 345 (AMD). PL 1969, c. 502, §7 (AMD). P&SL 1971, c. 117, §D (AMD). PL 1971, c. 616, §6 (AMD). PL 1973, c. 308, §19 (AMD). PL 1973, c. 556, §6 (RPR). PL 1973, c. 783, §45 (RPR). PL 1975, c. 272, §36 (RPR). PL […]

36 §452. Assessment of state property tax (REPEALED)

§452. Assessment of state property tax (REPEALED) SECTION HISTORY PL 1975, c. 272, §37 (RPR). PL 1975, c. 510, §46 (AMD). PL 1975, c. 660, §5 (RPR). IB 1977, c. 1, §4 (AMD). PL 1977, c. 48, §4 (AMD). PL 1979, c. 666, §14 (RP).

36 §453. Payment of state tax by municipalities (REPEALED)

§453. Payment of state tax by municipalities (REPEALED) SECTION HISTORY PL 1971, c. 616, §7 (AMD). PL 1973, c. 556, §7 (RPR). PL 1973, c. 783, §46 (RPR). PL 1975, c. 272, §38 (RPR). PL 1975, c. 660, §5 (RPR). PL 1975, c. 754, §6 (AMD). IB 1977, c. 1, §5 (RP). PL 1977, c. […]

36 §454. Payment of tax in town where charters surrendered

§454. Payment of tax in town where charters surrendered When the charter of any municipality listed in the statement filed with the Secretary of State by the State Tax Assessor under section 381 is subsequently surrendered by Act of the Legislature, the tax assessed shall be an outstanding obligation of such municipality, and it shall […]

36 §457. State telecommunications excise tax

§457. State telecommunications excise tax 1.  Definitions.  As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings.   A. “Telecommunications business” means a person engaged in the activity of providing interactive 2-way communication services for compensation.   [PL 1991, c. 9, Pt. EE (NEW).] B. “Qualified telecommunications equipment” […]

36 §458. Continuation of exemption

§458. Continuation of exemption Qualified telecommunications equipment subject to taxation under this chapter must be assessed through application of a state excise tax in lieu of a state property tax and continues to be exempt from ordinary local property taxation as formerly provided under section 2696. It is the intent of the Legislature that this […]