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Title 36, Chapter 831: PROCEDURE AND ADMINISTRATION
36 §5260. Examination of return (REPEALED) 
36 §5261. Assessment final if no protest (REPEALED) 
36 §5262. Protest by taxpayer (REPEALED) 
36 §5263. Notice of determination after protest (REPEALED) 
36 §5264. Action of assessor final (REPEALED) 
36 §5265. Burden of proof in proceedings before the assessor 
36 §5266. Evidence of related federal determination (REPEALED) 
36 §5267. Mathematical error (REPEALED) 
36 §5268. Waiver of restriction 
36 §5269. Assessment of tax (REPEALED) 
36 §5270. Limitations on assessment 
36 §5271. Recovery of erroneous refund (REPEALED) 
36 §5272. Interest on underpayments (REPEALED) 
36 §5273. Failure to file tax returns (REPEALED) 
36 §5274. Failure to pay tax (REPEALED) 
36 §5274-A. Penalty 
36 §5275. False information with respect to withholding allowance (REPEALED) 
36 §5276. Authority to make credits or refunds 
36 §5276-A. Setoff of debts against refunds (REPEALED) 
36 §5277. Abatements (REPEALED) 
36 §5278. Limitations on credit or refund 
36 §5279. Interest on overpayment 
36 §5280. Refund claim 
36 §5281. Notice of denial (REPEALED) 
36 §5282. Refund claim deemed denied 
36 §5283. Designation by resident individuals (REPEALED) 
36 §5283-A. Voluntary contribution through checkoffs 
36 §5284. Nongame wildlife voluntary checkoff 
36 §5284-A. Companion animal sterilization voluntary checkoff 
36 §5285. Maine Children's Trust Incorporated; checkoff 
36 §5285-A. Bone Marrow Screening Fund checkoff (REPEALED) 
36 §5286. Contribution to Maine Clean Election Fund; voluntary checkoff 
36 §5287. Liability of certain spouses 
36 §5288. Maine Military Family Relief Fund voluntary checkoff (REPEALED) 
36 §5288-A. Maine Military Family Relief Fund voluntary checkoff 
36 §5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff 
36 §5290. Maine Asthma and Lung Disease Research Fund; voluntary checkoff (REPEALED) 
36 §5291. Maine Public Library Fund; voluntary checkoff 
36 §5292. Maine Children's Cancer Research Fund; voluntary checkoff 
36 §5293. Emergency food assistance program; voluntary checkoff 
36 §5294. Easy enrollment health insurance program; voluntary checkoff 
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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