Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 141 (2026)

Assessment

✓ current as of May 2026
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1.  General provisions.  Except as otherwise provided by this Title, an amount of tax that a person declares on a return filed with the State Tax Assessor to be due to the State is deemed to be assessed at the time the return is filed and is payable on or before the date prescribed for filing the return. When a return is filed, the assessor shall examine it and may conduct audits or investigations to determine the correct tax liability. If the assessor determines that the amount of tax shown on the return is less than the correct amount, the assessor shall assess the tax due the State and provide notice to the taxpayer of the assessment. Except as provided in subsection 2, an assessment may not be made after 3 years from the date the return was filed or 3 years from the date prescribed for filing the return, whichever is later. The assessor may make a supplemental assessment within the assessment period prescribed by this section for the same period, periods or partial periods previously assessed if the assessor determines that a previous assessment understates the tax due or otherwise is imperfect or incomplete in any material respect. For purposes of this subsection, the date prescribed for filing the return is determined without regard to any extension of time.  
[PL 2019, c. 659, Pt. G, §1 (AMD); PL 2019, c. 659, Pt. G, §5 (AFF).]
2.  Exceptions.  The following are exceptions to the 3-year time limit specified in subsection 1.  
A. An assessment may be made within 6 years from the date the return was filed if the tax liability shown on the return, after adjustments necessary to correct any mathematical errors apparent on the face of the return, is less than 1/2 of the tax liability determined by the assessor. In determining whether the 50% threshold provided by this paragraph is satisfied, the assessor may not consider any portion of the understated tax liability for which the taxpayer has substantial authority supporting its position.   [PL 2011, c. 380, Pt. J, §3 (AMD).]
B. An assessment may be made at any time with respect to a time period for which a fraudulent return has been filed.   [PL 1979, c. 378, §4 (NEW).]
C. An assessment may be made at any time with respect to a period for which a return has become due but has not been filed. If a person who has failed to file a return does not provide to the assessor, within 60 days of receipt of notice, information that the assessor considers necessary to determine the person's tax liability for that period, the assessor may assess an estimated tax liability based upon the best information otherwise available. In any proceeding for the collection of tax for that period, that estimate is prima facie evidence of the tax liability. The 60-day period provided by this paragraph must be extended for an additional 60 days if the taxpayer requests an extension in writing prior to the expiration of the original 60-day period.   [PL 2011, c. 1, Pt. BB, §1 (AMD); PL 2011, c. 1, Pt. BB, §3 (AFF).]
D. [PL 2007, c. 627, §4 (RP).]
E. The time limitations for assessment specified in this section may be extended to any later date to which the assessor and taxpayer agree in writing.   [PL 2011, c. 380, Pt. J, §3 (AMD).]
[PL 2011, c. 1, Pt. BB, §1 (AMD); PL 2011, c. 1, Pt. BB, §3 (AFF); PL 2011, c. 380, Pt. J, §3 (AMD).]
3.  Abatement. 
[PL 1985, c. 691, §1 (RP).]
SECTION HISTORY
PL 1979, c. 378, §4 (NEW). PL 1981, c. 364, §8 (AMD). PL 1985, c. 691, §1 (AMD). PL 2001, c. 396, §4 (AMD). PL 2003, c. 451, §HH1 (AMD). PL 2003, c. 451, §HH2 (AFF). PL 2007, c. 627, §4 (AMD). PL 2009, c. 496, §3 (AMD). PL 2011, c. 1, Pt. BB, §1 (AMD). PL 2011, c. 1, Pt. BB, §3 (AFF). PL 2011, c. 380, Pt. J, §§2, 3 (AMD). PL 2019, c. 659, Pt. G, §1 (AMD). PL 2019, c. 659, Pt. G, §5 (AFF).
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Notes of Decisions
Cited in 15 cases (2 in the last 5 years), 1982–2023 · leading case: Stromberg-Carlson Corp. v. State Tax Assessor, 765 A.2d 566 (Me. 2001).
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Stromberg-Carlson Corp. v. State Tax Assessor, 765 A.2d 566 (Me. 2001). · cites it 7× “Because the court misapplied the statute of limitations pertaining to a tax assessment, 36 M.R.S.A § 141 (1990), we vacate the judgment.”
Koch Refining Co. v. State Tax Assessor, 1999 ME 35 (Me. 1999). · cites it 6× “Because we determine drat the provisions of 36 M.R.S.A. § 141(2.)(A) apply to extend the limitations period to six years and thus to validate the 1994 assessments, we do not address whether the Superior Court’s findings as to the inapplicability of the extender provision of…”
State Tax Assessor v. Kraft Foods Grp., Inc., 2020 ME 81 (Me. 2020). · cites it 2× “[¶56] Pursuant to 36 M.R.S. § 141(1), “[e]xcept as provided in subsection 2, an assessment may not be made after 3 years from the date the return was filed or 3 years from the date the return was required to be filed, whichever is later.”
Williams v. State Tax Assessor, 812 A.2d 245 (Me. 2002). · cites it 6× “Contrary to Williams’s contentions, the Superior Court erred neither by concluding that 36 M.R.S.A. § 141 (1990 & Supp.2001) permits the Assessor to audit the federal adjusted gross income figure used in calculating Maine taxable income, nor by ruling that Williams could not…”
Katz v. State Tax Assessor, 472 A.2d 428 (Me. 1984). “On October 27, 1980, the State Tax Assessor assessed a use tax, 36 M.R.S.A. §§ 141, 1861, on the plaintiff’s transactions with Levesque for the period of July 1, 1976 to September 30, 1979.”
Moore v. State Tax Assessor, 504 A.2d 610 (Me. 1986). · cites it 3× “36 M.R.S.A. § 141 (Supp.1985-1986) provides: 1.”
Express Scripts Inc. et al., 2023 ME 68 (Me. 2023). “• In Count 5, Express Scripts argued that the Assessor failed to determine Express Scripts’ correct tax liability pursuant to 36 M.R.S. § 141 (2023). • Finally, in Count 6, Express Scripts argued that any interest that has accrued against Express Scripts for failure to pay tax…”
Gordon v. Halperin, 447 A.2d 62 (Me. 1982). “§ 5270 (1978); that in force since September 14, 1979, including the date of the assessment, is 36 M.R.S.A. § 141 (Supp.1981). The Superior Court found it unnecessary to decide which statute applied in this case, holding that the assessment was not barred under either.”
State Tax Assessor v. Kraft Groods Grp., Inc. (Me. Super. Ct 2017). · cites it 3× “" 36 M.R.S. § 141(1). However, "[a]n assessment may be ·made within 6 years from the date the return was filed if the tax liability shown on the return , .”
State Tax Assessor v. Tracfone Wireless, Inc. (Me. Super. Ct 2020). “Pursuant to 36 M.R.S. § 141(1), the 13 Assessor examined those returns, determined the amount of tax shown on Tracfone's returns was less than the correct amount, and assessed the tax due the State.”
Portland Lodge Order No. 1310 v. Williams (Me. Super. Ct 2021). “51 to MRS for the underreporting of sales tax owed. (Pl.'s Mot.”
Maine v. DeVORE, 324 F. Supp. 2d 103 (D. Me. 2004). “The State makes available to taxpayers a number of avenues to challenge a disputed levy: for example, through the Assessor’s administrative processes, 36 M.R.S.A. § 141, 151, 171 and 174, and through the Maine state court system under the Maine Administrative Procedure Act, 5 M.”
Show all 15 citing cases →
— Me. Rev. Stat. tit. 36, § 141(1) — 5 cases
Stromberg-Carlson Corp. v. State Tax Assessor, 765 A.2d 566 (Me. 2001). “Because the court misapplied the statute of limitations pertaining to a tax assessment, 36 M.R.S.A § 141 (1990), we vacate the judgment.”
Koch Refining Co. v. State Tax Assessor, 1999 ME 35 (Me. 1999). “Because we determine drat the provisions of 36 M.R.S.A. § 141(2.)(A) apply to extend the limitations period to six years and thus to validate the 1994 assessments, we do not address whether the Superior Court’s findings as to the inapplicability of the extender provision of…”
State Tax Assessor v. Kraft Foods Grp., Inc., 2020 ME 81 (Me. 2020). “[¶56] Pursuant to 36 M.R.S. § 141(1), “[e]xcept as provided in subsection 2, an assessment may not be made after 3 years from the date the return was filed or 3 years from the date the return was required to be filed, whichever is later.”
State Tax Assessor v. Kraft Groods Grp., Inc. (Me. Super. Ct 2017). “" 36 M.R.S. § 141(1). However, "[a]n assessment may be ·made within 6 years from the date the return was filed if the tax liability shown on the return , .”
State Tax Assessor v. Tracfone Wireless, Inc. (Me. Super. Ct 2020). “Pursuant to 36 M.R.S. § 141(1), the 13 Assessor examined those returns, determined the amount of tax shown on Tracfone's returns was less than the correct amount, and assessed the tax due the State.”
— Me. Rev. Stat. tit. 36, § 141(2) — 1 case
State Tax Assessor v. Kraft Groods Grp., Inc. (Me. Super. Ct 2017). “" 36 M.R.S. § 141(1). However, "[a]n assessment may be ·made within 6 years from the date the return was filed if the tax liability shown on the return , .”
— Me. Rev. Stat. tit. 36, § 141(2)(A) — 3 cases
Stromberg-Carlson Corp. v. State Tax Assessor, 765 A.2d 566 (Me. 2001). “Because the court misapplied the statute of limitations pertaining to a tax assessment, 36 M.R.S.A § 141 (1990), we vacate the judgment.”
Koch Refining Co. v. State Tax Assessor, 1999 ME 35 (Me. 1999). “Because we determine drat the provisions of 36 M.R.S.A. § 141(2.)(A) apply to extend the limitations period to six years and thus to validate the 1994 assessments, we do not address whether the Superior Court’s findings as to the inapplicability of the extender provision of…”
State Tax Assessor v. Kraft Foods Grp., Inc., 2020 ME 81 (Me. 2020). “[¶56] Pursuant to 36 M.R.S. § 141(1), “[e]xcept as provided in subsection 2, an assessment may not be made after 3 years from the date the return was filed or 3 years from the date the return was required to be filed, whichever is later.”
— Me. Rev. Stat. tit. 36, § 141(2)(C) — 1 case
State of Maine v. LeDuc (Me. Super. Ct 2008).
— Me. Rev. Stat. tit. 36, § 141(2)(D) — 1 case
Stromberg-Carlson Corp. v. State Tax Assessor, 765 A.2d 566 (Me. 2001). “Because the court misapplied the statute of limitations pertaining to a tax assessment, 36 M.R.S.A § 141 (1990), we vacate the judgment.”
— Me. Rev. Stat. tit. 36, § 141(2)(E) — 1 case
Moore v. State Tax Assessor, 504 A.2d 610 (Me. 1986). “36 M.R.S.A. § 141 (Supp.1985-1986) provides: 1.”
— Me. Rev. Stat. tit. 36, § 141(3) — 1 case
Moore v. State Tax Assessor, 504 A.2d 610 (Me. 1986). “36 M.R.S.A. § 141 (Supp.1985-1986) provides: 1.”
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