TITLE 36: TAXATION
- Chapter 1: COLLECTION OF TAXES GENERALLY
- Chapter 2: SPECIAL INDUSTRY TAXES
- Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR
- Chapter 4: BUREAU OF PROPERTY TAXATION
- Chapter 5: ABATEMENT
- Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
- Chapter 9: JUSTIFICATION OF TAX EXPENDITURES
- Chapter 10: TAX EXPENDITURE REVIEW
- Chapter 11: REVENUE IMPACT
- Chapter 101: GENERAL PROVISIONS
- Chapter 102: PROPERTY TAX ADMINISTRATION
- Chapter 103: ASSESSMENT AND COLLECTION OF TAXES
- Chapter 104: PRIMARY ASSESSING AREAS
- Chapter 105: CITIES AND TOWNS
- Chapter 107: UNINCORPORATED AND UNORGANIZED PLACES
- Chapter 109: POLL TAX
- Chapter 109-A: COMMERCIAL FISHING VESSELS
- Chapter 111: AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES
- Chapter 111-A: BUS TAXATION PRORATION AGREEMENT
- Chapter 112: WATERCRAFT EXCISE TAX
- Chapter 113: TIMBER AND GRASS ON PUBLIC RESERVED LOTS
- Chapter 115: UNORGANIZED TERRITORY EDUCATIONAL AND SERVICES TAX
- Chapter 211: GENERAL PROVISIONS
- Chapter 213: SALES TAX
- Chapter 215: USE TAX
- Chapter 217: ADMINISTRATION AND OPERATION
- Chapter 218: TRUST FUNDS
- Chapter 219: ASSESSMENT AND COLLECTION OF TAX
- Chapter 221: OVERPAYMENTS, REFUNDS
- Chapter 223: RECORDS
- Chapter 225: ENFORCEMENT AND PENALTIES
- Chapter 351: GENERAL PROVISIONS
- Chapter 353: CORPORATE FRANCHISES (REPEALED)
- Chapter 355: EXPRESS COMPANIES
- Chapter 357: INSURANCE COMPANIES
- Chapter 358: SERVICE PROVIDER TAX
- Chapter 359: PARLOR CAR OWNERS
- Chapter 361: RAILROAD COMPANIES
- Chapter 363: TELEPHONE AND TELEGRAPH COMPANIES
- Chapter 364: TELECOMMUNICATIONS SERVICE
- Chapter 365: FOREST LANDS
- Chapter 366: FOREST FIRE SUPPRESSION
- Chapter 367: COMMERCIAL FORESTRY EXCISE TAX
- Chapter 369: HOSPITALS
- Chapter 370: GROSS RECEIPTS TAX
- Chapter 371: MINING EXCISE TAX
- Chapter 373: HEALTH CARE PROVIDER TAX
- Chapter 375: HOSPITAL TAX
- Chapter 377: HOSPITAL TAX
- Chapter 451: GASOLINE TAX
- Chapter 453: GASOLINE ROAD TAX
- Chapter 455: USE FUEL TAX
- Chapter 457: TAXATION OF MOTOR FUELS CONSUMED BY INTERSTATE BUSES
- Chapter 459: SPECIAL FUEL TAX ACT
- Chapter 461: TRUST FUNDS
- Chapter 463: REGIONAL FUEL TAX AGREEMENT
- Chapter 463-A: REGIONAL FUEL TAX AGREEMENT
- Chapter 465: INDEXING OF MOTOR FUEL TAX RATES
- Chapter 551: GENERAL PROVISIONS
- Chapter 553: PROPERTY TAXABLE
- Chapter 555: POWERS AND DUTIES OF STATE TAX ASSESSOR
- Chapter 557: DUTIES AND LIABILITIES OF ESTATE REPRESENTATIVES
- Chapter 559: VALUATION
- Chapter 561: PAYMENT AND LIABILITY FOR TAX
- Chapter 563: ESTATE TAX
- Chapter 565: ABATEMENT AND REFUNDS
- Chapter 567: REPORTS
- Chapter 569: INTERSTATE ARBITRATION
- Chapter 571: INTERSTATE COMPROMISE
- Chapter 573: RECIPROCITY IN COLLECTION
- Chapter 575: MAINE ESTATE TAX
- Chapter 701: BLUEBERRY TAX
- Chapter 703: CIGARETTE TAX
- Chapter 704: TOBACCO PRODUCTS TAX
- Chapter 704-A: ILLEGAL DRUGS
- Chapter 705: FERTILIZER TAX
- Chapter 706: MARINE WORM TAX
- Chapter 707: MILK TAX
- Chapter 708: MAINE DAIRY AND NUTRITION COUNCIL TAX
- Chapter 708-A: MAINE DAIRY FARM STABILIZATION ACT
- Chapter 709: POTATO TAX
- Chapter 710: POTATO INDUSTRY
- Chapter 711: QUAHOG TAX
- Chapter 711-A: REAL ESTATE TRANSFERS
- Chapter 712: REAL ESTATE TRANSFERS
- Chapter 713: SARDINE TAX
- Chapter 714: MAHOGANY QUAHOG TAX
- Chapter 715: SHARES OF STOCK IN BANS AND TRUST COMPANIES
- Chapter 716: MILK HANDLING TAX
- Chapter 717: SWEET CORN TAX
- Chapter 718: GENERAL PROVISIONS
- Chapter 719: RECYCLING ASSISTANCE FEE
- Chapter 721: MILK HANDLING FEE
- Chapter 801: DEFINITIONS
- Chapter 803: IMPOSITION OF TAX ON INDIVIDUALS
- Chapter 805: COMPUTATION OF TAXABLE INCOME OF RESIDENT INDIVIDUALS
- Chapter 807: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT INDIVIDUALS
- Chapter 809: IMPOSITION OF TAX ON ESTATES AND TRUSTS
- Chapter 811: COMPUTATION OF TAXABLE INCOME OF RESIDENT ESTATES AND TRUSTS
- Chapter 813: COMPUTATION OF TAXABLE INCOME OF NONRESIDENT TRUSTS AND ESTATES
- Chapter 814: LIMITED LIABILITY COMPANIES
- Chapter 815: PARTNERS AND PARTNERSHIPS
- Chapter 817: IMPOSITION OF TAX ON CORPORATIONS
- Chapter 818: ADDITIONAL TAXES
- Chapter 819: FRANCHISE TAX
- Chapter 821: APPORTIONMENT OF INCOME
- Chapter 822: TAX CREDITS
- Chapter 823: INCOME TAX RETURNS
- Chapter 825: INFORMATION RETURNS
- Chapter 827: WITHHOLDING OF TAX
- Chapter 829: ACCOUNTING PERIODS AND METHODS OF ACCOUNTING
- Chapter 831: PROCEDURE AND ADMINISTRATION
- Chapter 833: JUDICIAL REVIEW
- Chapter 835: MISCELLANEOUS ENFORCEMENT PROVISIONS
- Chapter 837: CRIMINAL OFFENSES
- Chapter 839: POWERS OF ASSESSOR
- Chapter 841: INFLATION ADJUSTMENTS
- Chapter 901: THE ELDERLY HOUSEHOLDERS TAX AND RENT REFUND ACT
- Chapter 902: HOMESTEAD TAX RELIEF ACT OF 1978
- Chapter 903: ELDERLY LOW COST DRUG ELIGIBLITY
- Chapter 905: CERTIFICATION OF ELIGIBILITY FOR ELDERLY LOW COST DRUG PROGRAM
- Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM
- Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE
- Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
- Chapter 908-A: MUNICIPAL PROPERTY TAX DEFERRAL FOR SENIOR CITIZENS
- Chapter 909: 1987 TAX REBATE ACT
- Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT
- Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT
- Chapter 913: TAX AMNESTY
- Chapter 914: 2003 TAX AMNESTY PROGRAM
- Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM
- Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE
- Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES
- Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY
- Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING
- Chapter 919: SHIPBUILDING FACILITY CREDIT
- Chapter 919-A: VISUAL MEDIA PRODUCTION REIMBURSEMENT
- Chapter 920: MULTISTATE TAX COMPACT
- Chapter 921: UNIFORM SALES AND USE TAX ADMINISTRATION ACT
- Chapter 931: TAX BURDEN REDUCTION GOALS