# 36 M.R.S. § 6657: 36 §6657. Audit of claim

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6657

## Section

- **Citation:** 36 M.R.S. § 6657
- **Heading:** 36 §6657. Audit of claim
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 9 / Chapter 915 / Section 6657

## Text

The State Tax Assessor has the authority to audit any claim filed under this chapter and take any action provided in section 384 . If the State Tax Assessor determines that the amount of the claimed reimbursement is incorrect, the State Tax Assessor shall redetermine the claim and notify the claimant in writing of the redetermination and the State Tax Assessor's reasons. If the claimant has received reimbursement of an amount that the State Tax Assessor concludes should not have been reimbursed, the State Tax Assessor may issue an assessment for that amount within 3 years from the date the reimbursement claim was filed or at any time if a fraudulent reimbursement claim was filed. The claimant may seek reconsideration, pursuant to section 151 , of the redetermination or assessment. [PL 1995, c. 368, Pt. FFF, §2 (NEW).]

## Nearby sections

- [36 M.R.S. § 6651 36 §6651. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6651.md)
- [36 M.R.S. § 6652 36 §6652. Reimbursement allowed; limitation](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6652.md)
- [36 M.R.S. § 6653 36 §6653. Taxpayer to obtain information](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6653.md)
- [36 M.R.S. § 6654 36 §6654. Claim for reimbursement](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6654.md)
- [36 M.R.S. § 6655 36 §6655. Forms](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6655.md)
- [36 M.R.S. § 6656 36 §6656. Payment of claims](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6656.md)
- [36 M.R.S. § 6657 36 §6657. Audit of claim](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6657.md)
- [36 M.R.S. § 6658 36 §6658. Subsequent changes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6658.md)
- [36 M.R.S. § 6659 36 §6659. Legislative findings](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6659.md)
- [36 M.R.S. § 6660 36 §6660. Availability of information](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6660.md)
- [36 M.R.S. § 6661 36 §6661. Certain leased property](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6661.md)
- [36 M.R.S. § 6662 36 §6662. Disallowance of reimbursement for certain property](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6662.md)
- [36 M.R.S. § 6663 36 §6663. Program name (REALLOCATED FROM TITLE 36, SECTION 6661)](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6663.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P9_C915_S6657. Check the current official text before relying on it. Not legal advice.