Maine Revised Statutes Title 36. Taxation § 5265. Burden of proof in proceedings before the assessor

1. Fraud. Whether the taxpayer has been guilty of fraud with attempt to evade tax.

2. Liability as transferee. Whether the petitioner is liable as the transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.

3. Repealed. Laws 2001, c. 583, § 21.