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Title 36, Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
36 §111. Definitions 
36 §112. State Tax Assessor 
36 §112-A. Agreements for transfer from another state agency of debt for collection 
36 §113. Audit and collection expenses 
36 §114. Internal services provided by the bureau 
36 §115. Payment by credit card 
36 §135. Record-keeping requirements 
36 §141. Assessment 
36 §142. Cancellation and abatement 
36 §143. Compromise of tax liability 
36 §144. Application for refund 
36 §145. Declaration of jeopardy 
36 §151. Review of decisions of State Tax Assessor 
36 §151-A. Additional safeguards 
36 §151-B. Independent Appeals Office (REPEALED) 
36 §151-C. Taxpayer advocate 
36 §151-D. Maine Board of Tax Appeals 
36 §152. Payment of contested taxes 
36 §153. Time of filing or paying 
36 §171. Demand letter 
36 §172. Denial, suspension or revocation of license 
36 §173. Collection by warrant 
36 §174. Collection by civil action 
36 §175. Applicants for license or renewal of license 
36 §175-A. Tax lien 
36 §176. Levy (REPEALED) 
36 §176-A. Levy upon property 
36 §176-B. Access to financial records of individuals who owe Maine taxes 
36 §177. Trust fund status of certain collections 
36 §178. Priority of tax 
36 §182. Injunctions 
36 §183. Criminal offenses; statute of limitations 
36 §183-A. Subsequent offenses 
36 §184. Criminal offenses 
36 §184-A. Intentional evasion of tax 
36 §185. Set-off 
36 §185-A. Setoff of refunds to debts owed to other agencies of the State 
36 §186. Interest 
36 §186-A. Additional interest 
36 §187. Penalties (REPEALED) 
36 §187-A. Preparer penalty 
36 §187-B. Penalties 
36 §188. Remedies not exclusive 
36 §189. Taxes as additional 
36 §190. Effect of repeal 
36 §191. Confidentiality of tax records 
36 §192. Miscellaneous 
36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means 
36 §194. Data warehouse 
36 §194-A. Review of certain changes in the application of sales and use tax law 
36 §194-B. National criminal history record information (REPEALED) 
36 §194-C. National criminal history record information of providers of contract services (REPEALED) 
36 §194-D. Background investigations 
36 §194-E. Tribes deemed as acting in a governmental capacity 
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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