Maine § 36 §5265 Burden of proof in proceedings before the assessor

Maine Statutes

§ 36 §5265 — Burden of proof in proceedings before the assessor

Maine § 36 §5265

Title 36TAXATION

Part 8INCOME TAXES

Ch. 831PROCEDURE AND ADMINISTRATION

This text of Maine § 36 §5265 (Burden of proof in proceedings before the assessor) 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 §5265 (2026).

Text

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:

1.Fraud. Whether the taxpayer has been guilty of fraud with attempt to evade tax.

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.

3.Liability for deficiency increase.

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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:
1.
Fraud.
Whether the taxpayer has been guilty of fraud with attempt to evade tax.
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.
3.
Liability for deficiency increase.