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Title 36, Chapter 221: OVERPAYMENTS, REFUNDS
36 §2011. Overpayment; refunds 
36 §2012. Refund of sales tax on goods removed from State 
36 §2013. Refund of sales tax on depreciable machinery and equipment purchases 
36 §2014. Fish passage facilities 
36 §2015. Rental vehicle excise tax reimbursement 
36 §2016. Pine Tree Development Zone businesses; reimbursement of certain taxes 
36 §2017. Qualified community wind power generator; reimbursement of certain taxes (REPEALED) 
36 §2018. Reimbursement of certain taxes relating to advanced communications technology infrastructure (REALLOCATED FROM TITLE 36, SECTION 2017) (REPEALED) 
36 §2019. Refund of sales tax on purchases of parts and supplies (REPEALED) 
36 §2020. Refund of sales tax on purchases of parts and supplies for windjammers 
36 §2021. Refund of sales and use tax on purchases of battery energy storage systems 
36 §2022. Refund of sales and use tax on purchases of qualifying retail lease or rental property 
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Office of the Revisor of Statutes · 7 State House Station · State House Room 108 · Augusta, Maine 04333-0007
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