Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 152 (2026)

Payment of contested taxes

✓ current as of May 2026

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A taxpayer may pay any tax, make any deposit or file any bond at any time without forfeiting any right to apply for a refund or an abatement or to seek review of the validity of the tax. No such tax, bond or deposit need be paid, filed or made under protest or under duress to entitle the taxpayer to apply for a refund or an abatement or to seek review of the validity of the tax. [PL 1981, c. 364, §10 (NEW).]

SECTION HISTORY

PL 1981, c. 364, §10 (NEW).

Notes of Decisions

Cited in 6 cases (1 in the last 5 years), 1985–2023 · leading case: Private Truck Council of Am., Inc. v. Sec'y of State, 503 A.2d 214 (Me. 1986).

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Private Truck Council of Am., Inc. v. Sec'y of State, 503 A.2d 214 (Me. 1986). · cites it 2× “Having failed on both their common law and federal constitutional arguments, plaintiffs fall back on a contention that they are entitled to a refund under 36 M.R.S.A. § 152, which in terms relieves the taxpayer from the adverse consequences of paying “any tax”: A taxpayer may…”

Wilhelmine' Dennis Oakes v. Town of Richmond, 2023 ME 65 (Me. 2023). “See 36 M.R.S. §§ 152, 506-A (2023); Camps Newfound/Owatonna Corp.”

Maine Cent. R.R. v. Town of Dexter, 588 A.2d 289 (Me. 1991). “36 M.R.S.A. § 152 (1990) provides that “[a] taxpayer may pay any tax, make any deposit or file any bond at any time without forfeiting any right to apply for a refund or an abatement or to seek review of the validity of the tax.”

Town of East Millinocket v. Town of Medway, 486 A.2d 739 (Me. 1985). “36 M.R.S.A. § 152 (Supp.1984-1985) allows taxpayers the option of paying or not paying a tax that is assessed, without forfeiting their right to apply for an abatement or to seek review of the validity of a tax.”

Victor Bravo Aviation, LLC v. State Tax Assessor, 2012 ME 32 (Me. 2012). “See 36 M.R.S. § 152 (2010); Precast Structures Inc.”

Inh. of the Town of W. Bath v. Reg'l Sch. Unit 1 (Me. Super. Ct 2014). “36 M.R.S. § 152: "A taxpayer may pay any tax, make any deposit or file any bond at any time without forfeiting any right to apply for a refund or an abatement or to seek review ofthe validity of the tax.”

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