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145 chapters · 932 sections in this title.
36 M.R.S. § 5301 Judicial review exclusive remedy in deficiency proceedings
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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 pro…
36 M.R.S. § 5306 Judgment for taxpayer
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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 fir…