Chapter 7 - UNIFORM ADMINISTRATIVE PROVISIONS
- Section 111 - Definitions
- Section 112 - [Effective until 10/15/2024] State Tax Assessor
- Section 112 - [Effective 10/15/2024] State Tax Assessor
- Section 112-A - Agreements for transfer from another state agency of debt for collection
- Section 113 - Audit and collection expenses
- Section 114 - Internal services provided by the bureau
- Section 115 - Payment by credit card
- Section 135 - Record-keeping requirements
- Section 141 - Assessment
- Section 142 - Cancellation and abatement
- Section 143 - Compromise of tax liability
- Section 144 - Application for refund
- Section 145 - Declaration of jeopardy
- Section 151 - Review of decisions of State Tax Assessor
- Section 151-A - Additional safeguards
- Section 151-B - [Repealed] Independent Appeals Office (REPEALED)
- Section 151-C - Taxpayer advocate
- Section 151-D - Maine Board of Tax Appeals
- Section 152 - Payment of contested taxes
- Section 153 - Time of filing or paying
- Section 171 - Demand letter
- Section 172 - [Effective Until 8/9/2024] Denial, suspension or revocation of license
- Section 172 - [Effective 8/9/2024] Denial, suspension or revocation of license
- Section 173 - Collection by warrant
- Section 174 - Collection by civil action
- Section 175 - Applicants for license or renewal of license
- Section 175-A - Tax lien
- Section 176 - Levy (REPEALED)
- Section 176-A - Levy upon property
- Section 176-B - Access to financial records of individuals who owe Maine taxes
- Section 177 - Trust fund status of certain collections
- Section 178 - Priority of tax
- Section 182 - Injunctions
- Section 183 - Criminal offenses; statute of limitations
- Section 183-A - Subsequent offenses
- Section 184 - Criminal offenses
- Section 184-A - Intentional evasion of tax
- Section 185 - Set-off
- Section 185-A - Setoff of refunds to debts owed to other agencies of the State
- Section 186 - Interest
- Section 186-A - Additional interest
- Section 187 - Penalties (REPEALED)
- Section 187-A - Preparer penalty
- Section 187-B - Penalties
- Section 188 - Remedies not exclusive
- Section 189 - Taxes as additional
- Section 190 - Effect of repeal
- Section 191 - [Effective Until 8/9/2024] Confidentiality of tax records
- Section 191 - [Effective 8/9/2024] [Effective Until 1/1/2025] Confidentiality of tax records
- Section 191 - [Effective 1/1/2025] Confidentiality of tax records
- Section 192 - Miscellaneous
- Section 193 - Returns; declaration covering perjury; submission of returns and funds by electronic means
- Section 194 - Data warehouse
- Section 194-A - Review of certain changes in the application of sales and use tax law
- Section 194-B - [Repealed] National criminal history record information (REPEALED)
- Section 194-C - [Repealed] National criminal history record information of providers of contract services (REPEALED)
- Section 194-D - [Effective Until 8/9/2024] Background investigations
- Section 194-D - [Effective 8/9/2024] Background investigations
- Section 194-E - Tribes deemed as acting in a governmental capacity