Maine: Sales Tax Handbook
How to appeal a sales tax audit or penalty in Maine
In Maine, the Revenue Services will frequently audit business sales tax returns and may issue penalties or punishments for tardy filing, incorrect reporting, willful omissions, or other violations. Penalties can range from fines to revocation of your sales tax permit depending on the infraction.
If you disagree with a penalty or ruling made by the Maine Revenue Services, you have several options you can pursue in appealing their decision. This page contains basic guidelines for appealing to the Revenue Services, to an administrative appeal body, and through the courts.
Sales Tax Statute of Limitations in Maine
In sales tax law, the "statute of limitations" is the maximum amount of time state authorities have to investigate and begin potential audit or prosecution related to a a filed Maine sales tax return in the event of underpayment, incorrect reportings, etc. The Revenue Services cannot begin an audit or issue a penalty after this timeframe.
The statute of limitations in Maine is three years from the later of the return due date or the return filing date. If the tax was understated by over 50%, three years becomes six years from the return filing date.
Appealing to the Revenue Services in Maine
If you do not agree with a penalty or decision made by the Maine Revenue Services, you have the right to file an appeal and ask for reconsideration. In the case of a department appeal, an official petition must be filed with the State Tax Assessor within 60 days after receipt of notice of assessment.
TopAdministrative Sales Tax Appeals in Maine
This district has no administrative appeal body
TopJudicial Sales Tax Appeals in Maine
If all other appeal avenues fail, businesses can make a final appeal in the state court system. When working with judicial appeals, the suit must be filed with the Superior Court within sixty days after receipt of the notice
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