LD 1546
pg. 11
Page 10 of 22 PUBLIC Law Chapter 218 Page 12 of 22
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LR 533
Item 1
 
any tax under this Part has been paid more than once or has been
erroneously or illegally collected or computed, he the assessor
shall certify to the State Controller the amount collected paid in
excess of that legally due, from whom it was collected or by whom
paid, and that.__That amount shall must be credited by the State
Tax Assessor assessor on any taxes then due from the taxpayer and
the balance refunded to the taxpayer or his the taxpayer's
successor, administrators, executors or assigns in interest, but no
such credit or refund may be allowed unless within 3 years from the
date of overpayment either a written petition therefor, stating the
grounds upon which the refund or credit is claimed, is filed with
the State Tax Assessor assessor or the overpayment is discovered on
audit within 3 years of the date of overpayment. Interest, at the
rate determined pursuant to section 186, shall must be paid on any
balance refunded pursuant to this chapter from the date the return
listing the overpayment was filed, or the date the payment was
made, whichever is later, on any balance refunded pursuant to this
chapter, except that no interest may be paid with respect to the
refunds provided by section 2013 and, in cases of excessive or
erroneous collections specified in section 1814, interest shall
must be paid in accordance with section 1814, subsection 3. At the
election of the State Tax Assessor assessor, unless the taxpayer
specifically requests a cash refund, the refund may be credited to
the taxpayer's sales and use tax account, but, in the case of a
credit, no further interest may accrue from the date of that
election. Nothing may authorize the The taxpayer, or anyone acting
in his behalf, to may not apply for a refund of any amount assessed
when administrative and judicial review under section 151 has been
completed.

 
Any A taxpayer dissatisfied with the decision of the State Tax
Assessor assessor, upon a written request for refund filed under
this section, may request reconsideration and appeal therefrom
from the reconsideration to the Superior Court in the same manner
and under the same conditions as in the case of assessments made
under chapters chapter 7 and 211 to 225. The decision of the
State Tax Assessor assessor upon such a written request for
refund shall become becomes final as to law and fact in the same
manner and under the same conditions as in the case of
assessments made under chapters chapter 7 and 211 to 225.

 
Sec. 30. 36 MRSA §2513, first ¶, as amended by PL 2003, c. 20, Pt. CC,
§1 and affected by §3, is further amended to read:

 
Every insurance company or association that does business or
collects premiums or assessments including annuity considerations
in the State, except those mentioned in section 2517, including
surety companies and companies engaged in the business of credit
insurance or title insurance, shall, for the privilege of doing

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