reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 2521-E (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2521-E. Interest on overpayment

 §2521-E. Interest on overpayment 1.  General.  Interest at the rate determined pursuant to section 186 must be paid on any refund of an overpayment of the tax imposed by this chapter from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later.   [PL 2017, c. 375, Pt. B, §1 (NEW).] 2.  Date of return or payment.  For purposes of this section:   A. A return that is filed before the last day prescribed for the filing of a return is deemed to be filed on that last day, determined without regard to any extension of time granted the taxpayer; and   [PL 2017, c. 375, Pt. B, §1 (NEW).]B. A tax that is paid by the taxpayer before the last day prescribed for its payment or paid by the taxpayer as estimated tax for a taxable year is deemed to have been paid on the last day prescribed for its payment.   [PL 2017, c. 375, Pt. B, §1 (NEW).][PL 2017, c. 375, Pt. B, §1 (NEW).] 3.  Exceptions.  Notwithstanding subsection 1, interest may not be paid by the assessor on an overpayment of the tax imposed by this chapter that is refunded within 60 days after the last date prescribed, or permitted by extension of time, for filing the return of that tax or within 60 days after the date the return requesting a refund of the overpayment was filed, whichever is later.   [PL 2017, c. 375, Pt. B, §1 (NEW).] SECTION HISTORY PL 2017, c. 375, Pt. B, §1 (NEW).
36 ME Rev Stat § 2522 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2522. Assessment of tax; notice; suspension for nonpayment

 §2522. Assessment of tax; notice; suspension for nonpayment The State Tax Assessor shall notify the several companies and attorneys-in-fact of a reciprocal insurer mentioned in section 2520, and unless the tax, penalty and interest is paid, the Superintendent of Insurance shall suspend the right of the company or attorney-in-fact of a reciprocal insurer to do any further business in the State until the tax, penalty or interest is paid.   [PL 1973, c. 727, §12 (RPR).]SECTION HISTORY PL 1973, c. 585, §12 (AMD). PL 1973, c. 727, §12 (RPR).
36 ME Rev Stat § 2523 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2523. Taxation of workers' compensation insurers

 §2523. Taxation of workers' compensation insurers 1.  Tax on insurance companies.  Every insurance company or association which does business or collects premiums or assessments for workers' compensation insurance in this State shall, for the privilege of doing business in this State and in addition to any other taxes imposed for that privilege, pay a tax of 2% upon all gross direct premiums written, whether in cash or in notes absolutely payable on contracts written on risks located or resident in the State for workers' compensation insurance, less return premiums thereon and less all dividends paid to policyholders.   The tax levied under this section is in lieu of the taxes levied under section 2513, insofar as those taxes are based on workers' compensation insurance premiums.   [PL 1985, c. 783, §14 (RPR).] 2.  Returns.  Insurance companies and associations shall file a separate return under section 2521‑A for the tax levied by this section.   [PL 1983, c. 479, §3 (NEW).] 3.  Fund.  Taxes collected under this section shall be paid forthwith by the State Tax Assessor to the General Fund.   [PL 1983, c. 479, §3 (NEW).] SECTION HISTORY PL 1983, c. 479, §3 (NEW). PL 1985, c. 783, §14 (AMD).
36 ME Rev Stat § 2525 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2525. Employer-provided long-term care benefits

 §2525. Employer-provided long-term care benefits 1.  Credit.  A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year that begins on or after July 10, 1989 and before January 1, 2000 equal to the lowest of the following:   A. Five thousand dollars;   [PL 1989, c. 556, Pt. B, §6 (NEW).]B. Twenty percent of the costs incurred by the taxpayer in providing long-term care policy coverage as part of a benefit package; or   [PL 1989, c. 556, Pt. B, §6 (NEW).]C. One hundred dollars for each employee covered by an employer-provided long-term care policy.   [PL 1989, c. 556, Pt. B, §6 (NEW).][PL 1999, c. 521, Pt. C, §1 (AMD); PL 1999, c. 521, Pt. C, §9 (AFF).] 2.  Definitions.  As used in this section, unless the context otherwise indicates, the following terms have the following meanings.   A. "Long-term care policy" has the same meaning as in Title 24‑A, section 5051.   [PL 1989, c. 556, Pt. B, §6 (NEW).]B. "Employing unit" has the same meaning as in Title 26, section 1043.   [PL 1989, c. 556, Pt. B, §6 (NEW).][PL 1989, c. 556, Pt. B, §6 (NEW).] 3.  Limitation.  The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this chapter. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years.   [PL 1989, c. 556, Pt. B, §6 (NEW).] SECTION HISTORY PL 1989, c. 556, §B6 (NEW). PL 1999, c. 521, §C1 (AMD). PL 1999, c. 521, §C9 (AFF).
36 ME Rev Stat § 2525-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2525-A. Employer-provided long-term care benefits on and after January 1, 2000

 §2525-A. Employer-provided long-term care benefits on and after January 1, 2000 1.  Credit.  A taxpayer under this chapter constituting an employing unit is allowed a credit against the tax imposed by this chapter for each taxable year equal to the lowest of the following:   A. Five thousand dollars;   [PL 1999, c. 521, Pt. C, §2 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).]B. Twenty percent of the costs incurred by the taxpayer in providing eligible long-term care insurance as part of a benefit package; or   [PL 2001, c. 679, §2 (AMD); PL 2001, c. 679, §6 (AFF).]C. One hundred dollars for each employee covered by employer-provided eligible long-term care insurance.   [PL 2001, c. 679, §2 (AMD); PL 2001, c. 679, §6 (AFF).][PL 2001, c. 679, §2 (AMD); PL 2001, c. 679, §6 (AFF).] 2.  Definitions.  As used in this section, unless the context otherwise indicates, the following terms have the following meanings.   A. "Employing unit" has the same meaning as in Title 26, section 1043.   [PL 1999, c. 521, Pt. C, §2 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).]B.   [PL 2001, c. 679, §2 (RP); PL 2001, c. 679, §6 (AFF).]C. "Eligible long-term care insurance" means:   (1) For tax years beginning on or after January 1, 2000, a qualified long-term care insurance contract as defined in the Code, Section 7702B(b); and   (2) For tax years beginning on or after January 1, 2002, a contract specified in subparagraph (1) or a long-term care insurance policy certified by the Superintendent of Insurance under Title 24‑A, section 5075‑A.   [PL 2001, c. 679, §2 (NEW); PL 2001, c. 679, §6 (AFF).][PL 2001, c. 679, §2 (AMD); PL 2001, c. 679, §6 (AFF).] 3.  Limitation.  The amount of the credit that may be used by a taxpayer for a taxable year may not exceed the amount of tax otherwise due under this chapter. Any unused credit may be carried over to the following year or years for a period not to exceed 15 years.   [PL 1999, c. 521, Pt. C, §2 (NEW); PL 1999, c. 521, Pt. C, §9 (AFF).] 4.  Application.  Except for the unused credit carried over pursuant to subsection 3, a tax credit is not allowed under this section for tax years beginning on or after January 1, 2016.   [PL 2015, c. 390, §7 (NEW).] SECTION HISTORY PL 1999, c. 521, §C2 (NEW). PL 1999, c. 521, §C9 (AFF). PL 2001, c. 679, §2 (AMD). PL 2001, c. 679, §6 (AFF). PL 2015, c. 390, §7 (AMD).
36 ME Rev Stat § 2526 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2526. Solid waste reduction investment tax credit (REPEALED)

 §2526. Solid waste reduction investment tax credit (REPEALED)SECTION HISTORY PL 1989, c. 927, §1 (NEW). RR 1991, c. 2, §134 (COR). PL 1991, c. 528, §§R8,9 (AMD). PL 1991, c. 528, §§R19,RRR (AFF). PL 1991, c. 591, §§R8,9 (AMD). PL 1991, c. 591, §R19 (AFF). PL 1991, c. 846, §§29,30 (AMD). PL 1993, c. 433, §1 (AMD). PL 1995, c. 368, §NN1 (AMD). PL 1995, c. 656, §§A14,15 (AMD). PL 1997, c. 24, §C5 (AMD). PL 2007, c. 438, §52 (RP).
36 ME Rev Stat § 2527 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2527. Educational attainment investment tax credit (REPEALED)

 §2527. Educational attainment investment tax credit (REPEALED)SECTION HISTORY PL 2001, c. 700, §2 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD3 (AMD). PL 2003, c. 451, §JJ3 (AMD). PL 2005, c. 12, §Q3 (AMD). PL 2007, c. 1, Pt. O, §§3, 4 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. RR, §1 (RP).
36 ME Rev Stat § 2528 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2528. Recruitment credit (REPEALED)

 §2528. Recruitment credit (REPEALED)SECTION HISTORY PL 2001, c. 700, §2 (NEW). PL 2001, c. 700, §§10,11 (AFF). PL 2003, c. 20, §DD4 (AMD). PL 2003, c. 451, §JJ4 (AMD). PL 2005, c. 12, §Q4 (AMD). PL 2007, c. 1, Pt. O, §5 (AMD). PL 2007, c. 1, Pt. O, §9 (AFF). PL 2007, c. 539, Pt. SS, §1 (RP).
36 ME Rev Stat § 2530 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2530. Maine Life and Health Insurance Guaranty Association credit

 §2530. Maine Life and Health Insurance Guaranty Association credit A taxpayer is allowed a credit against the tax otherwise due under this chapter as determined under Title 24‑A, section 4621.   [PL 2005, c. 346, §15 (NEW); PL 2005, c. 346, §16 (AFF).]SECTION HISTORY PL 2005, c. 346, §15 (NEW). PL 2005, c. 346, §16 (AFF).
36 ME Rev Stat § 2531 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2531. Taxation of nonadmitted insurance coverage

 §2531. Taxation of nonadmitted insurance coverage 1.  Generally.  All gross direct insurance premiums and annuity considerations paid to insurers that do not have certificates of authority to do business in this State issued by the Superintendent of Insurance pursuant to Title 24‑A are subject to taxation in accordance with this section if this State is the insured's home state, as defined in the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 527. This section does not apply to reinsurance premiums paid by an authorized domestic insurer.   [PL 2011, c. 548, §19 (RPR); PL 2011, c. 548, §36 (AFF).] 2.  Rate and incidence of tax.  Except as otherwise provided in section 2519 or 2532, the rate of taxation is 3% of the premiums subject to tax under this section. For all coverage placed in accordance with Title 24-A, chapter 19, the tax must be paid by the surplus lines producer. For all other nonadmitted insurance, the tax must be paid by the insured.   [PL 2011, c. 548, §19 (RPR); PL 2011, c. 548, §36 (AFF).] 3.  Returns.  Except as otherwise provided in accordance with a multistate agreement entered into pursuant to section 2532, every producer holding surplus lines authority in this State shall file a return and pay the tax due in accordance with section 2521‑A and every insured subject to tax in accordance with this section shall file a return and pay the tax due subject to the same requirements as provided in section 2521‑A. An insurance agency may elect to collect and pay the tax on surplus lines premiums on behalf of all of its employees who are surplus lines producers and file a single return.   [PL 2011, c. 548, §19 (RPR); PL 2011, c. 548, §36 (AFF).] SECTION HISTORY PL 2011, c. 331, §14 (NEW). PL 2011, c. 331, §§16, 17 (AFF). PL 2011, c. 380, Pt. Q, §5 (NEW). PL 2011, c. 380, Pt. Q, §7 (AFF). PL 2011, c. 453, §4 (NEW). PL 2011, c. 548, §19 (RPR). PL 2011, c. 548, §36 (AFF).
36 ME Rev Stat § 2532 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2532. Authority to enter into multistate agreement

 §2532. Authority to enter into multistate agreement 1.  Authority; multistate agreement.  The State Tax Assessor may, after consultation with the Department of Professional and Financial Regulation, Bureau of Insurance, enter into a multistate agreement, in accordance with the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 521, for the reporting of nonadmitted insurance premiums and the collection and allocation of nonadmitted insurance taxes. For any nonadmitted insurance premiums that are subject to taxation by this State and interstate allocation of taxes in accordance with the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203, Section 521, the rate of taxation on each participating state's share of the premium must be that state's applicable nonadmitted insurance premium tax rate.   [PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).] 2.  Fiscal analysis; consultation.  The State Tax Assessor may not enter into a multistate agreement pursuant to subsection 1 unless the assessor has:   A. Completed a fiscal analysis of the impact of the agreement that examines the expected effects on the State's gross receipt of premium tax; and   [PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).]B. Concluded, after consultation with representatives of surplus lines insurers, admitted insurers and surplus lines producers, that entering into the agreement:   (1) Is in this State's financial best interest;   (2) Does not significantly increase administrative burden and cost to the State, surplus lines insurers and insureds; and   (3) Is consistent with the requirements of the federal Nonadmitted and Reinsurance Reform Act of 2010, Public Law 111-203.   [PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).][PL 2011, c. 331, §15 (NEW); PL 2011, c. 331, §§16, 17 (AFF).] SECTION HISTORY PL 2011, c. 331, §15 (NEW). PL 2011, c. 331, §§16, 17 (AFF).
36 ME Rev Stat § 2533 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2533. New markets capital investment credit

 §2533. New markets capital investment credit A person that is subject to tax under this chapter, or would be subject to tax under this chapter if it did business or collected premiums or assessments in this State, that holds a qualified equity investment certified by the Finance Authority of Maine pursuant to Title 10, section 1100-Z, subsection 3, paragraph G is allowed a credit equal to the amount determined in accordance with section 5219-HH against the tax otherwise due under this chapter. Section 5219-HH governs the allowance of the credit and limitations on the amount, refundability, carry-over and recapture of the credit.   [PL 2011, c. 548, §20 (NEW); PL 2011, c. 548, §35 (AFF).]SECTION HISTORY PL 2011, c. 548, §20 (NEW). PL 2011, c. 548, §35 (AFF).
36 ME Rev Stat § 2534 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2534. Credit for rehabilitation of historic properties and affordable housing

 §2534. Credit for rehabilitation of historic properties and affordable housing A taxpayer is allowed credits against the tax otherwise due under this chapter as determined under sections 5219-BB and 5219-WW.   [PL 2019, c. 555, §5 (AMD).]SECTION HISTORY PL 2011, c. 548, §21 (NEW). PL 2011, c. 548, §36 (AFF). PL 2019, c. 555, §5 (AMD).
36 ME Rev Stat § 2535 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2535. Credit for educational opportunity

 §2535. Credit for educational opportunity A taxpayer is allowed a credit against the tax otherwise due under this chapter as determined under section 5217‑D.   [PL 2017, c. 211, Pt. C, §1 (NEW).]SECTION HISTORY PL 2017, c. 211, Pt. C, §1 (NEW).
36 ME Rev Stat § 2536 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 357: INSURANCE COMPANIES|36 §2536. Employer credit for family and medical leave

 §2536. Employer credit for family and medical leave For tax years beginning on or after January 1, 2018, a person is allowed a credit against the tax otherwise due under this chapter in an amount equal to the federal employer credit for paid family and medical leave allowed to that person under the Code, Section 45S as a result of wages paid to employees based in the State during the taxable year. For purposes of this section, "employees based in the State" means employees that perform more than 50% of employee-related activities for the employer at a location in the State.   [PL 2021, c. 253, Pt. A, §2 (AMD).]The credit allowed under this section may not reduce the tax otherwise due under this chapter to less than zero. The credit may not be carried forward or carried back to any other tax year.   [PL 2017, c. 474, Pt. H, §1 (NEW).]SECTION HISTORY PL 2017, c. 474, Pt. H, §1 (NEW). PL 2021, c. 253, Pt. A, §2 (AMD).
36 ME Rev Stat § 2552 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 358: SERVICE PROVIDER TAX|36 §2552. Tax imposed

 §2552. Tax imposed 1.  Rate.  Effective January 1, 2016, a tax at the rate of 6% is imposed on the value of the following services sold in this State:   A. Cable and satellite television or radio services;   [PL 2015, c. 267, Pt. TTTT, §3 (AMD); PL 2015, c. 267, Pt. TTTT, §9 (AFF).]B. Fabrication services;   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).]C. Rental of video media and video equipment;   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).]D. Rental of furniture, audio media and audio equipment pursuant to a rental-purchase agreement as defined in Title 9-A, section 11-105;   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).]E. Telecommunications services;   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).]F. The installation, maintenance or repair of telecommunications equipment;   [PL 2005, c. 12, Pt. VV, §2 (AMD).]G. Private nonmedical institution services;   [PL 2015, c. 300, Pt. A, §32 (AMD).]H. Community support services for persons with mental health diagnoses;   [PL 2007, c. 539, Pt. DDD, §5 (AMD).]I. Community support services for persons with intellectual disabilities or autism;   [PL 2011, c. 542, Pt. A, §139 (AMD).]J. Home support services;   [PL 2013, c. 368, Pt. OOOO, §2 (AMD).]K. [PL 2009, c. 213, Pt. S, §12 (RP); PL 2009, c. 213, Pt. S, §16 (AFF); PL 2009, c. 434, §31 (RP).] L. Ancillary services; and   [PL 2013, c. 368, Pt. OOOO, §3 (AMD).]M. Group residential services for persons with brain injuries.   [PL 2013, c. 368, Pt. OOOO, §4 (NEW).][PL 2015, c. 267, Pt. TTTT, §3 (AMD); PL 2015, c. 267, Pt. TTTT, §9 (AFF); PL 2015, c. 300, Pt. A, §32 (AMD).] 2.  Determination of value; liability; statement.  Value is measured by the sale price. The liability for, or the incidence of, the tax imposed by this section is declared to be a levy on the seller. If a seller includes this tax on a customer's bill, it must be shown as a separate line item and identified as a service provider tax.   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).] SECTION HISTORY PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 12, §§VV2,3,TTT3 (AMD). PL 2005, c. 12, §TTT4 (AFF). PL 2005, c. 386, §§S4-6 (AMD). PL 2005, c. 386, §S9 (AFF). PL 2007, c. 539, Pt. DDD, §§5-8 (AMD). PL 2007, c. 627, §§67-69 (AMD). PL 2009, c. 213, Pt. S, §§11, 12 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). PL 2009, c. 434, §§29-31 (AMD). PL 2011, c. 542, Pt. A, §139 (AMD). PL 2013, c. 331, Pt. C, §14 (AMD). PL 2013, c. 368, Pt. OOOO, §§2-4 (AMD). PL 2015, c. 267, Pt. TTTT, §3 (AMD). PL 2015, c. 267, Pt. TTTT, §9 (AFF). PL 2015, c. 300, Pt. A, §32 (AMD).
36 ME Rev Stat § 2553 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 4: BUSINESS TAXES|Chapter 358: SERVICE PROVIDER TAX|36 §2553. Registration of service providers

 §2553. Registration of service providers 1.  Persons required to register; certificates; display.  Every person subject to the tax imposed by this chapter shall register as a service provider with the assessor by submitting an application on a form prescribed and furnished by the assessor. The assessor shall issue a service provider tax registration certificate to each applicant that properly completes and submits an application form. A separate application must be completed and a separate registration certificate issued for each place of business, and the registration certificate must be conspicuously displayed at that place of business. A registration certificate issued pursuant to this section is nontransferable and is not a license within the meaning of that term in the Maine Administrative Procedure Act.   [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).] 2.  Revocation of registration.  The assessor may revoke for cause a registration certificate issued under this section. The assessor may revoke the registration certificate of a registrant who fails to file a return with the assessor within 15 days after the due date as required by section 2554. A revocation is reviewable in accordance with section 151. If a registrant has failed to pay any tax imposed by this chapter when the tax is shown to be due on a return filed by the registrant or is admitted to be due by the registrant or has been determined to be due and that determination has become final, notification of the registrant by the assessor as provided in this section operates to suspend the registration certificate from the date of the notice of suspension until such time as the delinquent tax is paid or it is determined by an appropriate court that revocation is not warranted.   [PL 2007, c. 438, §56 (AMD).] 3.  Making sales after revocation.  A person whose service provider tax registration certificate has been revoked by the assessor pursuant to this section and who continues to make sales in this State of one or more of the services identified in section 2552 commits a Class D crime. Violation of this subsection is a strict liability crime as defined in Title 17‑A, section 34, subsection 4-A.   [PL 2005, c. 218, §34 (AMD).] 4.  Failure to register.  A person who is required by this section to register as a service provider with the assessor and who makes sales in this State of one or more of the services identified in section 2552 without being so registered commits a Class E crime. Violation of this subsection is a strict liability crime as defined in Title 17‑A, section 34, subsection 4-A.   [PL 2005, c. 218, §34 (AMD).] SECTION HISTORY PL 2003, c. 673, §V25 (NEW). PL 2003, c. 673, §V29 (AFF). PL 2005, c. 218, §34 (AMD). PL 2007, c. 438, §56 (AMD).