Source: https://www.courts.maine.gov/opinions_orders/opinions/documents/01me11st.htm
Timestamp: 2019-04-26 02:41:48+00:00

Document:
M.R.S.A. § 141 (1990), we vacate the judgment.
and use taxes to the State of Maine as required by 36 M.R.S.A. § 1951 (Supp.
sales to arrive at taxable sales on line 3 of the returns.
pursuant to 36 M.R.S.A. § 151, 5 M.R.S.A. § 11002 (1989) and M.R. Civ. P.
Public Accountants filed an amicus brief.
become due but has not been filed. . . .
36 M.R.S.A. § 141 (1990) (emphasis added).
reported in the return." 36 M.R.S.A. § 141(2)(A).
plain meaning of the language to give effect to the legislative intent.  See id.
absurd, illogical or inconsistent results. See Fairchild Semiconductor Corp.
of the nature and amount of such item"); see also UAH-Hydro Kennebec, L.P.
must be accurately characterized in order to be considered reported.
Assessor believes it does not qualify for the exemption. See, e.g., 36 M.R.S.A.
1752(11) (1990 & Supp. 2000) (excluding sales for resale from "retail sale"
and conducted an audit to test that claim.
be construed strictly in favor of the bar which it creates. See Harkness v.
beyond the requirement for an audit within three years of filing the return.
the assessment as barred by 36 M.R.S.A.

References: § 141
 § 1951
 § 151
 § 11002
 § 141
 § 141
 v.