Maine Statutes
§ 36 §5280 — Refund claim
Maine § 36 §5280
This text of Maine § 36 §5280 (Refund claim) 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 §5280 (2026).
Text
Every claim for refund must be filed with the assessor in writing and state the specific grounds upon which it is founded. If the assessor denies the refund claim in whole or in part, or the refund claim is deemed denied under section 5282, the taxpayer may request reconsideration of the denial or deemed denial of the refund claim pursuant to section 151.
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Legislative History
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §726 (AMD). PL 1993, c. 395, §24 (AMD). PL 1993, c. 395, §32 (AFF). PL 2013, c. 331, Pt. C, §38 (AMD). PL 2013, c. 331, Pt. C, §41 (AFF).
Nearby Sections
15
§ 36 §52
State tax assessor; duties§ 36 §5200
Imposition and rate of tax§ 36 §5200-A
Modifications§ 36 §5200-B
Corporate income tax nexus§ 36 §5201
Alternative tax computation§ 36 §5202-A
Small business investment companies exempt§ 36 §5202-B
Depreciation option§ 36 §5202-C
Separate accounting required in certain cases§ 36 §5202-E
Report on corporate income tax data reporting§ 36 §5203
Minimum tax for tax preferences§ 36 §5203-A
State minimum tax§ 36 §5203-B
Corporate income tax surcharge§ 36 §5203-C
State minimum taxCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §5280, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A75280.