36 §5300. Appeal (REPEALED)
§5300. Appeal (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §728 (RP).
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 §5302. Assessment pending review; review bond (REPEALED)
§5302. Assessment pending review; review bond (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §730 (AMD). PL 1979, c. 127, §202 (RPR). PL 1979, c. 378, §45 (RP). PL 1979, c. 663, §224 (RP).
36 §5303. Proceedings after review (REPEALED)
§5303. Proceedings after review (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §731 (AMD). PL 1979, c. 378, §46 (RP).
36 §5304. No suit prior to filing claim (REPEALED)
§5304. No suit prior to filing claim (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1993, c. 395, §26 (RP).
36 §5305. Limitation of suit for refund (REPEALED)
§5305. Limitation of suit for refund (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §732 (RP).
36 §5306. Judgment for taxpayer
§5306. Judgment for taxpayer In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest penalties or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the assessor shall first be credited […]