Maine Tax Relief: Payment Plans, OIC, Liens & Levies

Maine Tax Relief Overview

Owing Maine state taxes is different from owing the IRS. The Maine Revenue Services (MRS), part of the Maine Department of Administrative and Financial Services, has its own rules, deadlines, and collection tools under Title 36 of the Maine Revised Statutes. The head of MRS is the State Tax Assessor.

Important differences from IRS rules: Maine does have an Offer in Compromise program, but acceptance is entirely discretionary, and rejection is not reviewable. Maine uses a unique two-tier appeal system with a 60-day deadline. Tax liens last 10 years and are renewable. Enforcement is warrant-based through the Superior Court. The collection statute tolls during payment plans.

Depending on your situation, you may need one or more of the following:

• A payment plan to pay over time
• An Offer in Compromise to settle for less than the full amount
• An appeal if you received an assessment you disagree with
• Penalty relief if penalties make the balance impossible to pay
• Lien release or levy resolution if collection action has started
• Filing help if you have unfiled Maine tax returns

If you run a business in Maine and owe sales tax or withholding tax, the stakes are higher. Trust fund taxes are treated more seriously by MRS and can create personal liability for responsible persons under 36 M.R.S. § 177.

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Maine Tax Relief Options at a Glance

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What Maine Tax Notice Did You Receive?

Select your notice type for a quick explanation of what it means and your options.

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What Maine Revenue Services Can Do to Collect

If you owe Maine state taxes and do not address the balance, MRS has a range of collection tools authorized under Title 36. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more options the state may use.

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Maine Tax Payment Plans

If you cannot pay your Maine state tax balance in full, Maine Revenue Services offers installment payment plans. However, payment plans are not automatic and require MRS approval.

Important: Collection Statute Tolls During Payment Plans. Under 36 M.R.S. § 176-A(7), the running of the 10-year collection period is stayed (paused) during the time a consensual payment plan between the taxpayer and the assessor is in effect. This means the clock stops while you are making payments. Additionally, state and federal refunds will be applied to your outstanding liability during the payment plan.

Key Conditions for Maine Payment Plans

Source: MRS Payment Plan Information (PDF). Approval is discretionary. No guarantee of approval.

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Which Maine Tax Relief Option Fits Your Situation?

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Maine Offer in Compromise (OIC)

Yes, Maine does have an Offer in Compromise program. Unlike Alabama and several other states, Maine allows taxpayers to settle tax debt for less than the full amount under 36 M.R.S. § 143. The State Tax Assessor has the authority to compromise any tax liability arising under Title 36.

Grounds for Acceptance

An OIC may be accepted on any of the following grounds:

• Doubt as to liability — There is a genuine dispute about whether the tax is legally owed
• Doubt as to collectibility — The full amount cannot be collected from the taxpayer's assets and income
• Both — A combination of the above

Critical: OIC Acceptance Is Wholly Discretionary. The State Tax Assessor's authority to compromise is wholly discretionary; no taxpayer has a right to settle a state tax debt. MRS generally will not settle a tax liability where the taxpayer acted with intent to defraud. Frivolous offers or offers submitted to delay collection will be rejected immediately.

Important OIC Rules

• Rejection is not reviewable: The decision of the assessor to reject an OIC is NOT subject to administrative or judicial review under 36 M.R.S. § 151
• Collection not automatically stayed: Submitting an OIC does NOT automatically stop collection operations. The assessor may stay collection if the interests of the State are not jeopardized.
• Returns must be filed: You must generally have filed all required tax returns before submitting an OIC.
• Complete financials required: For doubt as to collectibility, complete financial statements must be submitted
• Preferred payment: Single payment within 30 days of agreement. Installment payments may be accepted when necessary.
• Conclusive settlement: Upon acceptance, the liability is conclusively settled and may not be reopened except for falsification, concealment of assets, fraud, or mutual mistake of a material fact
• Lien release: Liens filed in registries of deeds or with the Secretary of State will not be released until all conditions of the OIC agreement have been met

What to Include in Your OIC

• The exact amount offered
• A detailed explanation (for doubt as to liability)
• Complete financial statements (for doubt as to collectibility)

Source: 36 M.R.S. § 143 | MRS OIC Instructions

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Maine Penalty Relief

Penalty relief is different from a payment plan. A payment plan lets you pay over time. Penalty relief asks Maine to reduce or remove penalties when allowed under state rules.

Under 36 M.R.S. § 187-B(7), the State Tax Assessor shall waive or abate certain penalties if grounds constituting reasonable cause are established by the taxpayer or are otherwise apparent.

Penalties Eligible for Reasonable Cause Abatement

• Failure-to-file penalty (§ 187-B(1))
• Failure-to-pay penalty (§ 187-B(2))
• Substantial understatement penalty (§ 187-B(4-A))
• Excessive refund penalty (§ 187-B(4-B))
• Electronic funds transfer penalty (§ 187-B(5-A))
• Electronic data submission penalty (§ 187-B(5-B))

Penalties NOT Eligible for Abatement

• Negligence penalty
• Fraud penalty
• Insufficient funds (bad check) penalty

Reasonable Cause Criteria (Explicitly Listed in Statute)

Under 36 M.R.S. § 187-B(7)(A)-(G), reasonable cause includes, but is not limited to:

• (A) Erroneous information provided by MRS
• (B) Death or serious illness of the taxpayer or an immediate family member
• (C) Natural disaster
• (D) Monthly return filed less than one month late with 12 months of prior compliance
• (E) Non-monthly return filed less than one month late with 3 years of prior compliance
• (F) Substantial authority justifying the failure
• (G) De minimis amount

Important Requirements

The burden of establishing reasonable cause is on the taxpayer. Interest may be waived only in certain unusual circumstances; these cases are very rare. To request penalty abatement, a taxpayer must generally file a Petition for Reconsideration within 60 days of receiving an assessment.

Maine Penalty Rates

Source: 36 M.R.S. § 187-B | MRS Taxpayer Rights

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Penalty Relief vs. Payment Plan

A penalty waiver and a payment plan are separate processes. A payment plan does not automatically remove penalties. Penalty relief must be requested separately through a Petition for Reconsideration and approved based on reasonable cause. Even if penalties are waived, the underlying tax and interest must still be paid.

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Maine Tax Assessment and Appeals

A tax assessment or determination from Maine Revenue Services is a serious step. Once issued, it becomes the official amount Maine says you owe. If you ignore it, your options to challenge the balance may be limited.

Maine has a unique two-tier appeal system under 36 M.R.S. § 151.

60-Day Deadline for Petition for Reconsideration. You must file a Petition for Reconsideration with MRS Division Reconsideration within 60 days of receiving the assessment or determination. Missing this deadline can severely limit your ability to challenge the assessment. Do not wait.

Tier 1: Petition for Reconsideration (Administrative)

• File with the MRS Division Reconsideration within 60 days
• MRS has 90 days from receipt to issue a decision (may be extended by mutual agreement)
• If MRS does not issue a decision within 90 days, the taxpayer may deem the request denied to exercise further appeal rights
• Ordinarily, the taxpayer does not have to pay the tax while the case is under appeal, and no attempt will be made to collect during the appeal (interest continues to accrue)

Tier 2: Maine Board of Tax Appeals (Independent)

After reconsideration, a taxpayer may appeal to the Maine Board of Tax Appeals within 60 days of receiving MRS's Decision on Reconsideration if the amount in controversy is $1,000 or more but not more than $500,000. Disputes below $1,000 are treated as "small claim requests" and may only be reviewed by the Superior Court, not the Board. Disputes of $500,000 or more also bypass the Board and go directly to the Superior Court.

• The Board is independent — it is neither part of MRS nor subject to its control
• The Board consists of three members appointed by the Governor and confirmed by the Legislature
• File a written Statement of Appeal at: Maine Board of Tax Appeals, 134 State House Station, Augusta, ME 04333-0134
• The taxpayer has the burden of proof: must show it is "more likely than not" that MRS made a mistake
• The Board conducts a de novo review — not bound by MRS's factual or legal determinations
• An appeals conference may be requested within 20 days of filing for a $100 fee

Alternative: Appeal Directly to the Superior Court

Alternatively, a taxpayer may:

• File a petition for review directly in Superior Court within 60 days of the reconsideration decision (bypassing the Board)
• Request reconsideration from the Board within 20 days of its decision
• File an appeal with the Maine Superior Court within 60 days of the Board's decision

Small Claims (Under $1,000)

If the amount in controversy is less than $1,000, a Petition for Reconsideration may only be appealed to the Superior Court, not to the Board of Tax Appeals.

Large Claims ($500,000 or More)

If the amount in controversy exceeds $500,000, the Board lacks jurisdiction. These disputes go directly to the Superior Court.

Source: MRS Taxpayer Rights | 36 M.R.S. § 151 | 36 M.R.S. § 151-D | Maine Board of Tax Appeals

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Maine Tax Liens

A tax lien is a public claim filed by the state against your property. In Maine, the lien arises at the time the assessment is made and attaches to all property, real or personal, owned by the taxpayer at that time or acquired thereafter, until the lien expires.

How Maine Tax Liens Work

• Filing: The assessor may file a notice of lien in the registry of deeds (for real property) or with the Secretary of State (for personal property subject to Article 9-A filing)
• Duration: 10 years from the date of recording, unless sooner released or discharged. The 10-year period may be extended for an additional 10 years by filing a copy of the notice within the 10-year period (or within 10 years of the last extension). The extended lien relates back to the original filing date.
• Force and effect: The tax lien has the same force, effect, and priority as a judgment lien
• Priority: The lien is prior to any mortgage or security interest recorded after the notice of lien, other than a purchase-money security interest
• Validity: The lien is not valid against mortgagees, purchasers, judgment creditors, or holders of properly recorded security interests until the notice of lien has been filed
• Release: The assessor shall issue a certificate of release when: (A) the liability has been satisfied or become unenforceable by reason of lapse of time; (B) a sufficient bond is furnished; (C) the State's interest has no value; or (D) taxes are sufficiently secured by another lien
• OIC condition: Liens will not be released until all conditions of an Offer in Compromise agreement have been met

Retroactive Lien Rules

For assessments made before August 1, 2017, the lien arises when the assessment becomes final. For assessments on or after August 1, 2017, the lien arises at the time the assessment is made.

Source: 36 M.R.S. § 175-A | MRS OIC Instructions

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Maine Warrant-Based Enforcement and Levies

Maine uses a warrant-based enforcement system through the Superior Court. This is different from the administrative levy systems used by some other states. If a taxpayer does not pay after a 10-day demand notice, the State Tax Assessor may request a warrant from the Superior Court under 36 M.R.S. § 173. The warrant has the force and effect of an execution on a judgment.

Key Facts About Maine Warrants and Levies

• Warrant duration: Warrants are returnable within 5 years of issuance
• New warrants: New warrants may be issued within 2 years from the return day of the last preceding warrant
• Collection deadline: Taxes must be collected by levy within 10 years after the assessment becomes final, or before the expiration of a period agreed upon in writing
• Continuing levy: A levy action ordered before expiration of the 10-year period continues for 6 months from the date the levy is first made or until the liability is satisfied, whichever occurs first
• Levy powers: The power to levy includes the power of distraint, the power to sell property, and the power to release the levy. Exercise of the levy power creates a lien and makes the assessor a judgment creditor
• Surrender period: Any person in possession of property subject to levy must surrender it within 21 days after receipt of the notice of levy

50% Penalty for Non-Compliance With Levy

Under 36 M.R.S. § 176-A(3)(C), a person who fails to surrender property subject to levy is liable for a sum equal to the value of the property not surrendered (not exceeding the tax amount) plus a penalty equal to 50% of that amount, unless they had reasonable cause. This applies to anyone in possession of property subject to levy, including financial institutions.

Exempt Property From Levy

Under 36 M.R.S. § 176-A(5), exempt property includes necessary wearing apparel and school books, certain public benefits, and a portion of wages protected under Maine law.

MRS Special Enforcement Unit

MRS has a Special Enforcement Unit that performs collection functions, including the delivery of notices to revoke, the investigation of taxpayers to locate assets, the seizure of personal property, and enforcement actions.

If your property or accounts have been targeted by a warrant or levy, you need to act quickly. The timeline is tight. No guarantee of release.

Source: 36 M.R.S. § 173 | 36 M.R.S. § 176-A

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Maine Wage Garnishment for Tax Debt

Wage garnishment means Maine can take money directly from your paycheck to pay your state tax debt. Through the warrant-based enforcement system under 36 M.R.S. § 173, MRS may obtain a warrant from the Superior Court and serve it on your employer.

How Wage Garnishment Works in Maine

Under Maine's levy provisions at 36 M.R.S. § 176-A, a continuing levy on intangible personal property (including wages) captures future obligations. The levy extends to property possessed and obligations existing at the time the levy is made, except for continuing levies on intangible personal property which also capture future obligations. A portion of wages is protected under Maine law (36 M.R.S. § 176-A(5)).

Wage Garnishment vs. Property Levy

If you have received a notice about garnishment or an intent to garnish, do not ignore it. Once garnishment starts, the money is taken before you receive your paycheck.

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Maine Unfiled Tax Returns

If you have not filed Maine tax returns for one or more years, that can block most resolution options. MRS may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.

Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It's better to get the returns prepared correctly with the right income, deductions, and Maine credits.

Why Filing Matters

• Unfiled returns block payment plan and OIC eligibility
• MRS may issue substitute returns with higher tax than you actually owe
• Penalty relief generally requires all returns to be filed
• The statute of limitations on assessment is 3 years (6 years for substantial understatement; no limit for fraud or unfiled returns)

Maine Voluntary Disclosure Program

Maine has a Voluntary Disclosure Program for businesses and individuals with unfiled or underreported Maine tax obligations. Penalties are waived for voluntary disclosure. The lookback period is generally three years for all tax types. However, for taxes collected but not remitted (e.g., sales tax or withholding), the lookback extends as far back as necessary.

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Maine Business, Sales Tax, and Payroll Tax Debt

Business tax debt is riskier than individual income tax debt. Sales tax, income withholding tax, gasoline tax, special fuels tax, and recycling assistance fees are trust fund taxes — money you collected or withheld that belongs to the state. MRS takes these very seriously.

Responsible Person Warning: Personal Liability Under 36 M.R.S. § 177

Under 36 M.R.S. § 177(1), sales and use taxes collected from customers constitute a special fund held in trust for the State Tax Assessor. The liability is enforceable against the business AND against any officer, director, member, agent, or employee responsible for the control/management of funds or finances, or for the payment of taxes.

Trust fund taxes include:

• Sales and use taxes
• Gasoline tax
• Special fuels tax
• Recycling assistance fees
• Income tax withholding

Key points for responsible persons:

• An assessment against a responsible individual must be made within 6 years from the date the return was filed (no limit if no return filed)
• Intentional tax evasion under Maine law is a Class D crime when the amount at issue is $2,000 or less, and a Class C crime when the amount at issue exceeds $2,000 (36 M.R.S. § 184-A) — the more serious classification is based on the dollar amount involved, not on whether it is a repeat offense.
• The statute of limitations for assessment is stayed during administrative or judicial review, plus 120 days.
• A business purchaser who fails to withhold trust fund taxes from the purchase price can be held liable, limited to the purchase price amount.

Note: Maine law and enforcement practice treat intentional failure to collect, truthfully account for, and pay over trust fund taxes (e.g., withholding tax) as a serious criminal matter, and prosecutions do occur. However, a citation tying the Class C/Class D distinction specifically to a §177 trust-fund context beyond the general evasion statute above could not be independently confirmed — flagged for review before this is presented as a §177-specific criminal provision.

Withholding Tax Requirements

Under 36 M.R.S. § 5250, any person who maintains an office or transacts business in Maine and is required to withhold federal income tax must also withhold Maine state income tax. A withholding agent must file quarterly returns and remit payments by the last day of the month following the close of each calendar quarter. Income tax withheld from employees is classified as a trust fund tax under 36 M.R.S. § 177, subjecting responsible persons to the same personal liability rules as sales tax.

Source: 36 M.R.S. § 177 | 36 M.R.S. § 184-A | MRS Compliance | MRS Voluntary Disclosure Program

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Maine Tax Relief Tools & Calculators

Use our Maine calculators to estimate penalties, interest, or garnishment risk. Then request a review if the numbers show the balance is growing or collection is already active.

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Maine Government Resources

These are the official Maine sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.

• Maine Revenue Services (MRS) — Official tax agency portal
• Maine Tax Portal — Online account portal for taxpayers
• MRS Taxpayer Rights — Your rights as a Maine taxpayer
• MRS Offer in Compromise Instructions — Official OIC guidance
• MRS Payment Plan Information (PDF) — Official payment plan guidance
• Maine Board of Tax Appeals — Independent tax appeals body
• MRS Compliance Division — Collection and enforcement
• MRS Voluntary Disclosure Program — For unfiled or underreported taxes
• Title 36 M.R.S. — Maine tax code
• 36 M.R.S. § 143 (OIC) — Compromise authority
• 36 M.R.S. § 151 (Appeals) — Administrative procedure for appeals
• 36 M.R.S. § 173 (Warrants) — Collection by warrant
• 36 M.R.S. § 175-A (Liens) — Tax lien provisions
• 36 M.R.S. § 176-A (Levy) — Levy upon property
• 36 M.R.S. § 177 (Trust Fund) — Responsible person liability
• 36 M.R.S. § 187-B (Penalties) — Penalty and reasonable cause provisions

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Not Sure What to Do With Your Maine Tax Situation?

Select the card that matches your situation to jump to the relevant section.

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Frequently Asked Questions About Maine Tax Relief

Does Maine have an offer in compromise?

Yes. Maine does have an Offer in Compromise (OIC) program under 36 M.R.S. § 143. The State Tax Assessor has discretion to accept an OIC on grounds of doubt as to liability, doubt as to collectibility, or both. However, the decision to reject an OIC is not subject to administrative or judicial review. No taxpayer has the right to settle a state tax debt. The assessor's authority to compromise is wholly discretionary. Frivolous offers or offers submitted to delay collection will be rejected immediately. To submit an OIC, you must generally have filed all required tax returns and include complete financial statements.

How do I appeal a Maine tax assessment?

Maine has a 60-day two-tier appeal system. First, you must file a Petition for Reconsideration with the MRS Division Reconsideration within 60 days of receiving the assessment or determination (36 M.R.S. § 151). MRS has 90 days to issue a decision. After reconsideration, if the amount in controversy is $1,000 or more but not more than $500,000, you may appeal to the independent Maine Board of Tax Appeals within 60 days. Alternatively, you may file directly in the Maine Superior Court within 60 days of the reconsideration decision. For amounts under $1,000, or $500,000 and above, appeals go only to the Superior Court, not the Board. Ordinarily, you do not have to pay the tax while the case is under administrative appeal, though interest continues to accrue.

How long is a Maine tax lien?

A Maine tax lien continues for 10 years from the date of recording in the registry of deeds or with the Secretary of State (36 M.R.S. § 175-A). The 10-year period may be extended for an additional 10 years by filing a copy of the notice within the 10-year period (or within 10 years of the last extension). The extended lien relates back to the original filing date. The lien has the same force, effect, and priority as a judgment lien and attaches to all property owned by the taxpayer at the time of assessment or acquired thereafter. Liens will not be released until all conditions of an Offer in Compromise agreement have been met.

What is Maine's penalty for non-compliance with a levy?

Under 36 M.R.S. § 176-A(3)(C), a person who fails to surrender property subject to levy is liable for a sum equal to the value of the property not surrendered (not exceeding the tax amount) plus a penalty equal to 50% of that amount, unless they had reasonable cause. Any person in possession of property subject to levy must surrender it within 21 days after receipt of the notice of levy (except financial institutions, which have 21-30 days). This penalty applies to anyone holding property subject to levy, including banks and employers.

Can I get a payment plan for Maine state taxes?

Yes, Maine Revenue Services offers installment payment plans for taxpayers unable to pay their tax liability in full. Payment plans may be requested via the Maine Tax Portal at revenue.maine.gov or by calling the Compliance Division (Individual: 207-621-4300 or 800-987-7735; Business: 207-624-9595). A down payment is typically requested. Some plans require a Personal Financial Statement. Future tax returns must be filed and paid timely while on a payment plan. State and federal refunds will be applied to the outstanding liability. Important: The 10-year collection statute is tolled (paused) during the time a consensual payment plan is in effect under 36 M.R.S. § 176-A(7).

Does a Maine payment plan stop penalties and interest?

No. A payment plan lets you pay over time, but interest continues to accrue on the unpaid balance at the current rate of 9% per year. Penalties already assessed remain unless separately waived through Maine's reasonable cause process under 36 M.R.S. § 187-B(7). The plan does not erase the underlying tax debt. If you default, collection action may resume immediately, including warrant enforcement. The collection statute is also tolled (paused) during the plan.

Can Maine take my state or federal refund while I am on a payment plan?

Yes. State and federal refunds will be applied to the outstanding liability during a Maine payment plan. This is an explicit condition of Maine payment plans. The refund offset continues throughout the life of the plan. This is separate from the 10-year collection statute, which is tolled during the plan.

Can Maine waive penalties for reasonable cause?

Yes. Under 36 M.R.S. § 187-B(7), the State Tax Assessor shall waive or abate certain penalties if reasonable cause is established. Explicitly listed criteria include: death or serious illness of the taxpayer or immediate family member; natural disaster; erroneous information provided by MRS; prior compliance history (monthly return filed less than one month late with 12 months of prior compliance, or non-monthly return filed less than one month late with 3 years of prior compliance); substantial authority justifying the failure; or a de minimis amount. The burden of proof is on the taxpayer. Interest is rarely waived. Negligence, fraud, and bad check penalties are NOT eligible for abatement.

Can Maine garnish wages for state taxes?

Yes. Maine uses a warrant-based enforcement system through the Superior Court. If a taxpayer does not pay after a 10-day demand notice, the State Tax Assessor may request a warrant from the Superior Court, which has the force and effect of an execution on a judgment (36 M.R.S. § 173). Warrants are returnable within 5 years, and new warrants may be issued within 2 years. The levy power includes a continuing levy on intangible personal property, such as wages. A portion of wages is protected under Maine law (36 M.R.S. § 176-A(5)). Non-compliance carries a 50% penalty.

What if I have unfiled Maine tax returns?

Unfiled returns can block most resolution options, including payment plans and OICs. MRS may estimate your tax and issue assessments that are higher than what you actually owe. Filing accurate returns can sometimes reduce an incorrect balance. Do not rush or file bad returns — get them prepared correctly. Maine also has a Voluntary Disclosure Program with a general 3-year lookback period (extended to 6 years for unremitted trust fund taxes), during which penalties are waived.

What if my Maine tax debt is from sales tax or payroll withholding?

Sales tax and payroll withholding debt are treated very seriously in Maine because they are trust fund taxes under 36 M.R.S. § 177. Sales and use taxes collected from customers constitute a special fund held in trust for the State Tax Assessor. The liability is enforceable against the business AND against any officer, director, member, agent, or employee responsible for control/management of funds or finances. An assessment against a responsible individual must be made within 6 years. Under 36 M.R.S. § 184-A, intentional tax evasion is a Class D crime for amounts of $2,000 or less and a Class C crime for amounts over $2,000. A business purchaser who fails to withhold trust fund taxes from the purchase price can also be held liable.

Can I appeal if Maine rejects my Offer in Compromise?

No. Under 36 M.R.S. § 143, the decision of the assessor to reject an OIC is NOT subject to administrative or judicial review under section 151. This is one of the most important limitations of Maine's OIC program. Unlike the IRS, where OIC rejections can be appealed, OIC decisions in Maine are final. This is why it is critical to submit a complete, well-documented offer with strong supporting evidence.

Sources Used

These are the official government sources used for this page. Always check the current official source for the most up-to-date information.

• Maine Revenue Services — Official Portal: www.maine.gov/revenue ↗
• Maine Revenue Services — Taxpayer Rights: www.maine.gov/revenue/about/taxpayer-rights ↗
• Maine Revenue Services — Payment Plan: Payment Plans PDF ↗
• Maine Revenue Services — OIC Instructions: OIC Instructions ↗
• Maine Revenue Services — Compliance: Compliance Division ↗
• Maine Revenue Services — Voluntary Disclosure: Voluntary Disclosure Program ↗
• Maine Board of Tax Appeals: www.maine.gov/boardoftaxappeals ↗
• Maine Legislature — Title 36 M.R.S. § 112: State Tax Assessor ↗
• Maine Legislature — Title 36 M.R.S. § 141: Assessment Period ↗
• Maine Legislature — Title 36 M.R.S. § 143: Compromise (OIC) ↗
• Maine Legislature — Title 36 M.R.S. § 151: Administrative Appeals ↗
• Maine Legislature — Title 36 M.R.S. § 153: Judicial Review ↗
• Maine Legislature — Title 36 M.R.S. § 171: Demand Letter ↗
• Maine Legislature — Title 36 M.R.S. § 173: Collection by Warrant ↗
• Maine Legislature — Title 36 M.R.S. § 174: Civil Action ↗
• Maine Legislature — Title 36 M.R.S. § 175-A: Tax Liens ↗
• Maine Legislature — Title 36 M.R.S. § 176-A: Levy Upon Property ↗
• Maine Legislature — Title 36 M.R.S. § 177: Trust Fund Taxes ↗
• Maine Legislature — Title 36 M.R.S. § 186: Interest ↗
• Maine Legislature — Title 36 M.R.S. § 187-B: Penalties ↗
• Maine Legislature — Title 36 M.R.S. § 191: Confidentiality ↗

Disclaimer: This page provides general information about Maine state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Maine Revenue Services website, the Maine Legislature, or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for payment plans, Offers in Compromise, penalty relief, and other resolutions is discretionary.