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  2. U.S. State Codes
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  4. Maine
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  6. TITLE 36: TAXATION
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  8. Part 3: SALES AND USE TAX
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  10. Chapter 221: OVERPAYMENTS, REFUNDS


Chapter 221: OVERPAYMENTS, REFUNDS


  • 36 §2011. Overpayment; refunds
  • 36 §2012. Refund of sales tax on goods removed from State
  • 36 §2013. Refund of sales tax on depreciable machinery and equipment purchases
  • 36 §2014. Fish passage facilities
  • 36 §2015. Rental vehicle excise tax reimbursement
  • 36 §2016. Pine Tree Development Zone businesses; reimbursement of certain taxes
  • 36 §2017. Qualified community wind power generator; reimbursement of certain taxes (REPEALED)
  • 36 §2018. Reimbursement of certain taxes relating to advanced communications technology infrastructure (REALLOCATED FROM TITLE 36, SECTION 2017) (REPEALED)
  • 36 §2019. Refund of sales tax on purchases of parts and supplies (REPEALED)
  • 36 §2020. Refund of sales tax on purchases of parts and supplies for windjammers
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