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143 chapters · 917 sections in this title.
36 M.R.S. § 6651 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1995, c. 368, Pt. FFF, §2 (NEW).] 1. Eligible property. "Eligible property" means qualified business property first placed in service in the State, or constitutin…
36 M.R.S. § 6652 Reimbursement allowed; limitation
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1. Generally. A person against whom taxes have been assessed pursuant to Part 2, except for chapters 111 and 112, with respect to eligible property and who has paid those taxes is entitled to reimbursement of a portion of those taxes from the State as provided in this chapter. Th…
36 M.R.S. § 6653 Taxpayer to obtain information
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Before filing a request for reimbursement with the State Tax Assessor pursuant to section 6654, a taxpayer must notify the assessor or assessors for any taxing jurisdiction in which eligible property is subject to tax and for which the taxpayer intends to claim reimbursement that…
36 M.R.S. § 6654 Claim for reimbursement
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A person entitled to reimbursement of property taxes paid with respect to eligible property pursuant to section 6652 may file a claim for reimbursement with the State Tax Assessor. The reimbursement claim must be filed with the State Tax Assessor on or after August 1st and on or …