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145 chapters · 932 sections in this title.
36 M.R.S. § 2011 Overpayment; refunds
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If the State Tax Assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax under this Part has been paid more than once or has been erroneously or illegally collected or computed, the assessor shall certify to the State Controller …
36 M.R.S. § 2012 Refund of sales tax on goods removed from State
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A business that operates both within and without this State may request a refund of Maine sales tax paid at the time of purchase on tangible personal property that is placed in inventory in this State and subsequently withdrawn from inventory for: [PL 2015, c. 300, Pt. A, §27 (NE…
36 M.R.S. § 2013 Refund of sales tax on depreciable machinery and equipment purchases
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1. Definitions. As used in this section, unless the context otherwise indicates, the following words have the following meanings. A. "Commercial agricultural production" means commercial production of crops, maple syrup, honey, plants, trees, compost and livestock. [PL 2019, c. 7…
36 M.R.S. § 2014 Fish passage facilities
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Taxes on the sale or use of materials used in the construction of fish passage facilities in new, reconstructed or redeveloped dams, when the fish passage facilities are built in accordance with plans and specifications approved by the Department of Inland Fisheries and Wildlife …