Maine Statutes
§ 36 §5301 — Judicial review exclusive remedy in deficiency proceedings
Maine § 36 §5301
This text of Maine § 36 §5301 (Judicial review exclusive remedy in deficiency proceedings) 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 §5301 (2026).
Text
The review of a determination of the assessor provided by section 151 shall be the exclusive remedy available to any taxpayer for the judicial review of the action of the assessor in respect to the assessment of a proposed deficiency. No injunction or other legal or equitable process shall issue in any suit, action or proceeding in any court against this State or against any office of this State to prevent or enjoin the assessment or collection of any tax imposed under this Part.
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Legislative History
P&SL 1969, c. 154, §F1 (NEW). PL 1977, c. 694, §729 (AMD).
Nearby Sections
15
§ 36 §53
State tax assessor to examine method of taxation in other states and incorporate result in report§ 36 §5300
Appeal§ 36 §5302
Assessment pending review; review bond§ 36 §5303
Proceedings after review§ 36 §5304
No suit prior to filing claim§ 36 §5305
Limitation of suit for refund§ 36 §5306
Judgment for taxpayer§ 36 §5310
Timely mailing§ 36 §5311
Collection procedures§ 36 §5312
Warrant; request for and issuance§ 36 §5312-A
Form and effect§ 36 §5312-B
Arrest and commitment§ 36 §5313
Lien of tax§ 36 §5314
Release of lienCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §5301, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A75301.