Maine Statutes

§ 36 §152 — Payment of contested taxes

Maine § 36 §152
JurisdictionMaine
Title 36TAXATION
Part 1GENERAL PROVISIONS
Ch. 7UNIFORM ADMINISTRATIVE PROVISIONS

This text of Maine § 36 §152 (Payment of contested taxes) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Me. Rev. Stat. tit. 36, § 36 §152 (2026).

Text

A taxpayer may pay any tax, make any deposit or file any bond at any time without forfeiting any right to apply for a refund or an abatement or to seek review of the validity of the tax. No such tax, bond or deposit need be paid, filed or made under protest or under duress to entitle the taxpayer to apply for a refund or an abatement or to seek review of the validity of the tax.

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Legislative History

PL 1981, c. 364, §10 (NEW).

Nearby Sections

15
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Bluebook (online)
Maine § 36 §152, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A7152.