Bureau Information

• About Us
• Compliance
• Fuel Tax
• Income/Estate Tax
• Property Tax
• Sales/Use & Service Provider Tax
• Other Taxes
• Tax Relief
• FAQ's
  • Sales Tax
  • Income Tax
  • 1040 FastFile
  • Partnerships & S Corporations
  • Pass-through Entity Withholding
  • Estate Tax
  • Tax and Rent Refund
  • Income Tax Withholding/ Unemployment Contributions
  • Business Equipment Tax Reimbursement
  • Form 1099 from Maine Revenue Services
  • Quality Child Care Investment Tax Credit
  • Insurance Taxes
  • Real Estate Withholding
• Useful Links

09. I lease business equipment and I am contractually obligated to pay the taxes even though the leasing company is assessed for the taxes. Can I submit an application for reimbursement?

The law states that the claimant for reimbursement must be the "person against whom taxes have been assessed", therefore, being bound by a private contract to pay taxes assessed to someone else does not allow for reimbursement of that contractual obligation. However, lessors that have applied for and received reimbusement under the BETR program for any property taxes assessed on or after April 1, 2002, must pay to the lessee any amount previously paid by the lessee for property taxes associated with the reimbursement received.

Rev. 6/28/07

Maine.gov | DAFS Home| MRS Home| Privacy Policy