Chapter 831 - PROCEDURE AND ADMINISTRATION
- Section 5260 - Examination of return (REPEALED)
- Section 5261 - Assessment final if no protest (REPEALED)
- Section 5262 - Protest by taxpayer (REPEALED)
- Section 5263 - Notice of determination after protest (REPEALED)
- Section 5264 - Action of assessor final (REPEALED)
- Section 5265 - Burden of proof in proceedings before the assessor
- Section 5266 - Evidence of related federal determination (REPEALED)
- Section 5267 - Mathematical error (REPEALED)
- Section 5268 - Waiver of restriction
- Section 5269 - Assessment of tax (REPEALED)
- Section 5270 - Limitations on assessment
- Section 5271 - Recovery of erroneous refund (REPEALED)
- Section 5272 - Interest on underpayments (REPEALED)
- Section 5273 - Failure to file tax returns (REPEALED)
- Section 5274 - Failure to pay tax (REPEALED)
- Section 5274-A - Penalty
- Section 5275 - [Repealed] False information with respect to withholding allowance (REPEALED)
- Section 5276 - Authority to make credits or refunds
- Section 5276-A - [Repealed] Setoff of debts against refunds (REPEALED)
- Section 5277 - Abatements (REPEALED)
- Section 5278 - Limitations on credit or refund
- Section 5279 - Interest on overpayment
- Section 5280 - Refund claim
- Section 5281 - Notice of denial (REPEALED)
- Section 5282 - Refund claim deemed denied
- Section 5283 - Designation by resident individuals (REPEALED)
- Section 5283-A - Voluntary contribution through checkoffs
- Section 5284 - Nongame wildlife voluntary checkoff
- Section 5284-A - Companion animal sterilization voluntary checkoff
- Section 5285 - Maine Children's Trust Incorporated; checkoff
- Section 5285-A - [Repealed] Bone Marrow Screening Fund checkoff (REPEALED)
- Section 5286 - Contribution to Maine Clean Election Fund; voluntary checkoff
- Section 5287 - Liability of certain spouses
- Section 5288 - Maine Military Family Relief Fund voluntary checkoff (REPEALED)
- Section 5288-A - Maine Military Family Relief Fund voluntary checkoff
- Section 5289 - Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
- Section 5290 - [Repealed] Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED)
- Section 5291 - Maine Public Library Fund; voluntary checkoff
- Section 5292 - Maine Children's Cancer Research Fund; voluntary checkoff
- Section 5293 - Emergency food assistance program; voluntary checkoff
- Section 5294 - Easy enrollment health insurance program; voluntary checkoff