Maine Revised Statutes Title 36 Sec. 4075-A – Authority to make refunds
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1. Refund. A personal representative or responsible party otherwise liable for the tax imposed by this chapter may request a refund of any tax imposed by this chapter within 3 years from the date the return was filed or 3 years from the date the tax was paid, whichever period expires later. Every claim for refund must be submitted to the State Tax Assessor in writing and must state the specific grounds upon which the claim is founded. The claimant may in writing request reconsideration regarding the denial of the claim for refund pursuant to section 151.
[PL 2013, c. 331, Pt. C, §16 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
Terms Used In Maine Revised Statutes Title 36 Sec. 4075-A
- in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
- Personal representative: means the personal representative of the decedent or, if there is no personal representative appointed, qualified and acting within this State, any person who is in the actual or constructive possession of any property included in the gross estate of the decedent. See Maine Revised Statutes Title 36 Sec. 4062
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
2. Limitation on payment of interest. Interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the date prescribed or permitted by extension of time for filing the return of that tax or within 60 days after the return is filed or within 60 days after a return requesting a refund of the overpayment is filed, whichever is later.
[PL 2011, c. 1, Pt. EE, §2 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
SECTION HISTORY
PL 1995, c. 281, §23 (NEW). PL 2005, c. 622, §24 (AMD). PL 2011, c. 1, Pt. DD, §2 (AMD). PL 2011, c. 1, Pt. DD, §4 (AFF). PL 2011, c. 1, Pt. EE, §2 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF). PL 2013, c. 331, Pt. C, §16 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).