Maine § 36 §2022 Refund of sales and use tax on purchases of qualifying retail lease or rental property

Maine Statutes

§ 36 §2022 — Refund of sales and use tax on purchases of qualifying retail lease or rental property

Maine § 36 §2022

Title 36TAXATION

Part 3SALES AND USE TAX

Ch. 221OVERPAYMENTS, REFUNDS

This text of Maine § 36 §2022 (Refund of sales and use tax on purchases of qualifying retail lease or rental property) 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 §2022 (2026).

Text

1.Definitions. For purposes of this section, unless the context otherwise indicates, the following terms have the following meanings.

2.Refund authorized. The State Tax Assessor shall refund the tax imposed pursuant to this Part and paid by a qualified lessor on the purchase of qualifying lease or rental property on or after January 1, 2023 and before January 1, 2025. The amount of the refund for qualifying lease or rental property is limited to the Maine sales or use tax collected and remitted to the State by the qualified lessor on qualifying lease or rental property on or after January 1, 2025 and before January 1, 2027.

3.Procedure and limitation. A qualified lessor may request a refund on qualifying lease or rental property by submitting a claim for refund on a form prescribed by t

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1.
Definitions.
For purposes of this section, unless the context otherwise indicates, the following terms have the following meanings.
2.
Refund authorized.
The State Tax Assessor shall refund the tax imposed pursuant to this Part and paid by a qualified lessor on the purchase of qualifying lease or rental property on or after January 1, 2023 and before January 1, 2025. The amount of the refund for qualifying lease or rental property is limited to the Maine sales or use tax collected and remitted to the State by the qualified lessor on qualifying lease or rental property on or after January 1, 2025 and before January 1, 2027.
3.
Procedure and limitation.
A qualified lessor may request a refund on qualifying lease or rental property by submitting a claim for refund on a form prescribed by the assessor. In order to qualify for a refund under this section, a qualified lessor must file one claim for all qualifying lease or rental property and must file the claim on or after January 1, 2027 and before March 31, 2027.
4.
Audit.
The assessor may audit a claim for refund filed under this section. If the assessor determines that the amount of refund is incorrect, the assessor may issue an assessment within 3 years from the date the claim was filed or at any time if a fraudulent claim was filed. The claimant may seek reconsideration of the assessment pursuant to section 151.