Me. Stat. tit. 36 § 5280

Current through 131st (2023-2024) Legislature Chapter 684

Section 5280 - Refund claim

Every claim for refund must be filed with the assessor in writing and state the specific grounds upon which it is founded. If the assessor denies the refund claim in whole or in part, or the refund claim is deemed denied under section 5282, the taxpayer may request reconsideration of the denial or deemed denial of the refund claim pursuant to section 151. [2013, c. 331, Pt. C, §38(AMD); 2013, c. 331, Pt. C, §41(AFF).]

36 M.R.S. § 5280

Amended by 2013, c. 331,§ C-38, eff. 10/9/2013.

P&SL 1969, c. 154, §F1 (NEW) . 1977, c. 694, § 726 (AMD) . 1993, c. 395, § 24 (AMD) . 1993, c. 395, § 32 (AFF) .

See 2013, c. 331, § C-41.