Me. Stat. tit. 36 § 5282

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

Section 5282 - Refund claim deemed denied

If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor's decision on the refund claim, to deem the claim denied. The taxpayer deems the refund claim denied by requesting reconsideration of the deemed denial pursuant to section 151. [2013, c. 331, Pt. C, §39(AMD); 2013, c. 331, Pt. C, §41(AFF).]

36 M.R.S. § 5282

Amended by 2013, c. 331,§ C-39, eff. 10/9/2013.

P&SL 1969, c. 154, §F1 (NEW) . 1993, c. 395, § 25 (RPR) . 1993, c. 395, § 32 (AFF) .

See 2013, c. 331, § C-41.