Maine Revised Statutes Title 36 Sec. 6262 – Voluntary payment of deferred tax and interest
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1. Payments. All payments of deferred taxes shall be made to the bureau.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6262
- Bureau: means the Bureau of Revenue Services. See Maine Revised Statutes Title 36 Sec. 6250
- Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
- Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- Taxpayer: means an individual who has filed a claim for deferral under this chapter or individuals who have jointly filed a claim for deferral under this chapter. See Maine Revised Statutes Title 36 Sec. 6250
2. Taxes and interest. Subject to subsection 3, all or part of the deferred taxes and accrued interest may at any time be paid to the bureau by:
A. The taxpayer or the spouse of the taxpayer; [PL 2021, c. 483, Pt. AA, §17 (AMD).]
B. The next of kin of the taxpayer, heir at law of the taxpayer, child of the taxpayer or any person having or claiming a legal or equitable interest in the property; or [PL 2021, c. 483, Pt. AA, §17 (AMD).]
C. Any other person or organization making a payment as a gift to the taxpayer. [PL 2021, c. 483, Pt. AA, §17 (NEW).]
[PL 2021, c. 483, Pt. AA, §17 (AMD).]
3. Notice of payment. A person listed in subsection 2, paragraph B or C may make the payments only if no objection is made by the taxpayer within 30 days after the bureau deposits in the mail notice to the taxpayer of the fact that the payment has been tendered.
[PL 2021, c. 483, Pt. AA, §18 (AMD).]
4. Payment application. Any payment made under this section shall be applied first against accrued interest and any remainder against the deferred taxes. This payment does not affect the deferred-tax status of the property. Unless otherwise provided by law, this payment does not give the person paying the taxes any interest in the property or any claim against the estate, in the absence of a valid agreement to the contrary.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
5. Lien discharge. When the deferred taxes and accrued interest are paid in full and the property is no longer subject to deferral, the bureau shall prepare and record in the county in which the property is located a lien discharge.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §§17, 18 (AMD).