Maine Revised Statutes Title 36 Sec. 5282 – Refund claim deemed denied
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Terms Used In Maine Revised Statutes Title 36 Sec. 5282
- 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
If the assessor fails to mail to the taxpayer, within 6 months after the filing of a refund claim, a decision on that refund claim, the taxpayer may elect but is not obligated, prior to receipt by the taxpayer of the assessor’s decision on the refund claim, to deem the claim denied. The taxpayer deems the refund claim denied by requesting reconsideration of the deemed denial pursuant to section 151. [PL 2013, c. 331, Pt. C, §39 (AMD); PL 2013, c. 331, Pt. C, §41 (AFF).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1993, c. 395, §25 (RPR). PL 1993, c. 395, §32 (AFF). PL 2013, c. 331, Pt. C, §39 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).