Maine Revised Statutes Title 36 Sec. 5265 – Burden of proof in proceedings before the assessor
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In any proceeding before the assessor under this Part the burden of proof shall be on the taxpayer except for the following issues, as to which the burden of proof shall be on the assessor: [P&SL 1969, c. 154, §F1 (NEW).]
1. Fraud. Whether the taxpayer has been guilty of fraud with attempt to evade tax.
[P&SL 1969, c. 154, §F1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5265
- Fraud: Intentional deception resulting in injury to another.
- 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
- Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
2. Liability as transferee. Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.
[P&SL 1969, c. 154, §F1 (NEW).]
3. Liability for deficiency increase.
[PL 2001, c. 583, §21 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §723 (AMD). PL 2001, c. 583, §21 (AMD).