Maine Revised Statutes > Title 36 Maine Revised Statutes > Title 36 – Taxation Current as of: 2023 | Check for updates | Other versions Sections Part 1 General Provisions 111 – 200 Part 2 Property Taxes 201 – 1612 Part 3 Sales and Use Tax 1751 – 2021 Part 4 Business Taxes 2512 – 2896 Part 5 Motor Fuel Taxes 2901 – 3235 Part 6 Inheritance, Succession and Estate Taxes 3911 – 4119 Part 7 Special Taxes 4301 – 4925 Part 8 Income Taxes 5101 – 5403 Part 9 Taxpayer Benefit Programs 6141 – 6902 Part 10 Interstate Tax Compacts 7121 – 7129 Part 11 State Tax Policy Goals 7301 Ask a legal question, get an answer ASAP!Click here to chat with a lawyer about your rights. Ask a question, get an answer ASAP!