reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 6661 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY|36 §6661. Certain leased property

 §6661. Certain leased property A lessor of eligible property shall pay over to the lessee of that property reimbursement of property taxes received by the lessor under this chapter with respect to that property to the extent that the lessor has been reimbursed for those taxes by the lessee.   [PL 2001, c. 392, §1 (NEW); PL 2001, c. 392, §3 (AFF).]Revisor's Note: §6661. Program name (As enacted by PL 2001, c. 396, §49 is REALLOCATED TO TITLE 36, SECTION 6663)SECTION HISTORY RR 2001, c. 1, §46 (RAL). PL 2001, c. 392, §1 (NEW). PL 2001, c. 392, §3 (AFF). PL 2001, c. 396, §49 (NEW).
36 ME Rev Stat § 6662 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY|36 §6662. Disallowance of reimbursement for certain property

 §6662. Disallowance of reimbursement for certain property Reimbursement under this chapter may not be made for property tax payments made with respect to property located at a facility that has permanently ceased all productive operations on April 1st of the year for which the property taxes are assessed and where no productive operations have been conducted for at least 12 months before the date that reimbursement is requested. This section does not apply if the owner of the facility has publicly advertised that the facility is available for sale or lease and has made a good faith effort to market and sell or lease the facility to prospective buyers or lessees.   [PL 2001, c. 392, §1 (NEW); PL 2001, c. 392, §3 (AFF).]SECTION HISTORY PL 2001, c. 392, §1 (NEW). PL 2001, c. 392, §3 (AFF).
36 ME Rev Stat § 6663 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY|36 §6663. Program name (REALLOCATED FROM TITLE 36, SECTION 6661)

 §6663. Program name (REALLOCATED FROM TITLE 36, SECTION 6661)The procedure for business property tax reimbursement provided by this chapter may be referred to as the "Business Equipment Tax Reimbursement" or "BETR" program.   [RR 2001, c. 1, §46 (RAL).]SECTION HISTORY RR 2001, c. 1, §46 (RAL).
36 ME Rev Stat § 6664 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY|36 §6664. Report (REPEALED)

 §6664. Report (REPEALED)SECTION HISTORY PL 2005, c. 12, §BBB5 (NEW). PL 2005, c. 622, §31 (AMD). PL 2005, c. 622, §34 (AFF). PL 2007, c. 693, §35 (AMD). PL 2017, c. 211, Pt. E, §8 (RP).
36 ME Rev Stat § 6665 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY|36 §6665. Financial projections report (REPEALED)

 §6665. Financial projections report (REPEALED)SECTION HISTORY PL 2005, c. 12, §BBB5 (NEW). PL 2009, c. 361, §33 (RP).
36 ME Rev Stat § 6751 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING|36 §6751. Short title

 §6751. Short title This chapter may be known and cited as the "Maine Employment Tax Increment Financing Act."   [PL 1995, c. 669, §5 (NEW).]SECTION HISTORY PL 1995, c. 669, §5 (NEW).
36 ME Rev Stat § 6752 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING|36 §6752. Program established; declaration of public purpose

 §6752. Program established; declaration of public purpose The Maine Employment Tax Increment Financing Program is established to encourage the creation of net new quality jobs in this State, improve and broaden the tax base and improve the general economy of the State. The Legislature declares that the actions required to assist the implementation of development programs are a public purpose and that the execution and financing of these programs are a public purpose.   [PL 1995, c. 669, §5 (NEW).]SECTION HISTORY PL 1995, c. 669, §5 (NEW).
36 ME Rev Stat § 6755 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING|36 §6755. Procedures for application

 §6755. Procedures for application A qualified business that applies to the commissioner for approval of its employment tax increment financing program shall submit, in a form acceptable to the commissioner, the following information:   [PL 1995, c. 669, §5 (NEW).]1.  Base level data.  Employment, payroll and state withholding data necessary to calculate the base level;   [PL 1995, c. 669, §5 (NEW).] 2.  Number of qualified employees.  The number of qualified employees that the applicant has added or will add in the State that qualify the business for reimbursement under this chapter, including additional associated payroll and withholding data necessary to calculate the gross employment tax increment and establish the appropriate reimbursement percentage;   [PL 1995, c. 669, §5 (NEW).] 3.  Certification.  Certification that a retirement program subject to the Employee Retirement Income Security Act of 1974, 29 United States Code, Sections 1001 to 1461 and group health insurance have been made available to all of the applicant's qualified employees;   [PL 1995, c. 669, §5 (NEW).] 4.  Employment locations.  A listing of all of the applicant's employment locations within the State and the number of employees at each location; and   [PL 1995, c. 669, §5 (NEW).] 5.  Affiliations and data.  A listing of all affiliated business and affiliated groups, data regarding current employment, payroll and state income withholding taxes for each affiliated business in the State.   [PL 1995, c. 669, §5 (NEW).] Upon receipt of the information required by this section, the commissioner shall review the information in a timely fashion. If the commissioner determines that the criteria provided in section 6756 are satisfied, the commissioner must issue a certificate of approval to the applicant.   [PL 1995, c. 669, §5 (NEW).]SECTION HISTORY PL 1995, c. 669, §5 (NEW).
36 ME Rev Stat § 6756 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING|36 §6756. Criteria for approval

 §6756. Criteria for approval Prior to issuing a certificate of approval for an employment tax increment financing program, the commissioner must find that:   [PL 1995, c. 669, §5 (NEW).]1.  Approval needed.  The economic development described in the program will not go forward without the approval;   [PL 1995, c. 669, §5 (NEW).] 2.  Contribution to State.  The program will make a contribution to the economic well-being of the State; and   [PL 1995, c. 669, §5 (NEW).] 3.  No substantial harm to existing businesses.  The economic development described in the program will not result in a substantial detriment to existing businesses in the State. In order to make this determination, the commissioner shall consider, pursuant to Title 5, chapter 375, subchapter II, those factors the commissioner determines necessary to measure and evaluate the effect of the proposed program on existing businesses, including whether any adverse economic effect of the proposed program on existing businesses is outweighed by the contribution described in subsection 2.   [PL 1995, c. 669, §5 (NEW).] SECTION HISTORY PL 1995, c. 669, §5 (NEW). PL 2019, c. 343, Pt. IIII, §11 (AMD).
36 ME Rev Stat § 6757 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING|36 §6757. Calculation of employment tax increment (REPEALED)

 §6757. Calculation of employment tax increment (REPEALED)SECTION HISTORY PL 1995, c. 669, §5 (NEW). PL 2005, c. 351, §24 (RP). PL 2005, c. 351, §26 (AFF).
36 ME Rev Stat § 6759 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING|36 §6759. Program administration

 §6759. Program administration The commissioner shall administer this Act. The commissioner and the State Tax Assessor may adopt rules pursuant to the Maine Administrative Procedure Act for implementation of the program, including, but not limited to, rules for determining and certifying eligibility. The commissioner may also by rule establish fees, including fees payable to the State Tax Assessor for obligations under this chapter. Any fees collected pursuant to this chapter must be deposited into a special revenue account administered by the State Tax Assessor and those fees may be used only to defray the actual costs of administering this Act.   [PL 2011, c. 655, Pt. DD, §16 (AMD); PL 2011, c. 655, Pt. DD, §24 (AFF).]SECTION HISTORY PL 1995, c. 669, §5 (NEW). PL 2011, c. 655, Pt. DD, §16 (AMD). PL 2011, c. 655, Pt. DD, §24 (AFF).
36 ME Rev Stat § 6760 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING|36 §6760. Confidentiality

 §6760. Confidentiality The following records are designated as confidential for purposes of Title 1, section 402, subsection 3, paragraph A:   [PL 1995, c. 669, §5 (NEW).]1.  Records used for designation or approval of program.  Any record obtained or developed by the commissioner or the State Tax Assessor for designation or approval of an employment tax increment financing program. After receipt by the commissioner or the State Tax Assessor of the application or proposal, a record pertaining to the application or proposal is not considered confidential unless it meets the requirements of subsections 2 to 6;   [PL 1995, c. 669, §5 (NEW).] 2.  Records requested confidential or causing detriment.  Any record obtained or developed by the commissioner or the State Tax Assessor that:   A. A person, which may include a qualified business, to whom the record belongs or pertains has requested be designated confidential; or   [PL 1995, c. 669, §5 (NEW).]B. The commissioner has determined contains information that gives the owner or a user of that information an opportunity to obtain business or competitive advantage over another person who does not have access to the information or access to which by others would result in a business or competitive disadvantage, loss of business or other significant detriment to any person to whom the record belongs or pertains;   [PL 1995, c. 669, §5 (NEW).][PL 1995, c. 669, §5 (NEW).] 3.  Private records.  Any record, including any financial statement or tax return, obtained or developed by the commissioner or the State Tax Assessor, the disclosure of which would constitute an invasion of personal privacy, as determined by the governmental entity in possession of that record or information;   [PL 1995, c. 669, §5 (NEW).] 4.  Employment tax increment program records.  Any record, including any financial statement or tax return, obtained or developed by the commissioner or the State Tax Assessor in connection with any monitoring or servicing activity by the commissioner or the State Tax Assessor that pertains to an employment tax increment program;   [PL 1995, c. 669, §5 (NEW).] 5.  Creditworthiness records.  Any record, including any financial statement or tax return obtained or developed by the commissioner or the State Tax Assessor, containing an assessment by a person not employed by the State of the creditworthiness or financial condition of any person or project; and   [PL 1995, c. 669, §5 (NEW).] 6.  Confidential financial statements.  Any financial statement, if the person to whom the statement belongs or pertains has requested that the record be designated confidential.   [PL 1995, c. 669, §5 (NEW).] SECTION HISTORY PL 1995, c. 669, §5 (NEW).
36 ME Rev Stat § 6761 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING|36 §6761. Audit process

 §6761. Audit process This chapter may not be construed to limit the authority of the State Tax Assessor to conduct an audit of a qualified business. When it is determined by the State Tax Assessor upon audit that a qualified business has received a distribution larger than that to which it is entitled under this chapter, the overpayment must be applied against subsequent distributions, unless it is determined that the overpayment is the result of fraud on the part of the qualified business, in which case the State Tax Assessor may disqualify the business from receiving any future distributions. When there is no subsequent distribution, the qualified business to which overpayments were made is liable for the amount of the overpayments and may be assessed pursuant to provisions of Part 1.   [PL 1995, c. 669, §5 (NEW).]SECTION HISTORY PL 1995, c. 669, §5 (NEW).
36 ME Rev Stat § 6850 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 919: SHIPBUILDING FACILITY CREDIT|36 §6850. Purpose and intent

 §6850. Purpose and intent The Legislature finds that encouragement of major investments in shipbuilding facilities in this State and the preservation of substantial numbers of jobs are in the public interest and promote the general welfare of the people of the State. The Legislature further finds that the enactment of incentives as set forth in this chapter to promote major shipbuilding investments in the State and substantial job retention is necessary in order to ensure the long-term survival of the shipbuilding industry in this State, to preserve numerous opportunities for jobs for the people of the State, to make this State more competitive in the shipbuilding industry and thus to ensure the preservation and betterment of the economy of the State for the benefit of its people. The Legislature further finds that the foregoing benefits to the State and its people far exceed the costs to the State of providing the incentives set forth in this chapter. The Legislature further finds that the provisions of this chapter are necessary to accomplish these objectives.   [PL 1997, c. 449, §1 (NEW).]The Legislature recognizes that the incentives offered by the State pursuant to this chapter are intended to induce major investments in shipbuilding facilities and that any party who accepts and reasonably relies upon these inducements in making qualified investments is entitled to the full realization of these incentives without impairment by subsequent changes in law. The Legislature recognizes that when determining whether a project is financially feasible, an investing party must rely in good faith upon the Legislature to assure that the promised incentives of this law will be available for a period of up to 20 years and that a party's confidence in the full realization of these benefits is a critical factor in inducing it to make the desired investment. It is the intent of this Legislature that all successor Legislatures honor the commitments held out by this chapter.   [PL 1997, c. 449, §1 (NEW).]SECTION HISTORY PL 1997, c. 449, §1 (NEW).
36 ME Rev Stat § 6854 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 919: SHIPBUILDING FACILITY CREDIT|36 §6854. Reporting required

 §6854. Reporting required 1.  Annual reporting by certified applicant.  On or before March 1st of each year a certified applicant shall file a report with the State Tax Assessor and the commissioner for the immediately preceding calendar year, referred to in this section as the "report year," containing the following information:   A. The employment of the certified applicant for the calendar year immediately preceding the report year;   [PL 1997, c. 449, §1 (NEW).]B. The number of qualified ships launched by the certified applicant from January 1, 1998 to December 31st of the report year; and   [PL 1997, c. 449, §1 (NEW).]C. The incremental level of qualified investments made for the calendar year immediately preceding the report year.   [PL 1997, c. 449, §1 (NEW).]The State Tax Assessor may prescribe forms for the annual reports described in this section.   [PL 1997, c. 449, §1 (NEW).] 2.  Audit of report.  The State Tax Assessor has the authority to audit any report or return filed under this chapter or chapter 827 to ensure the certified applicant was eligible for the credit claimed by the certified applicant. If the certified applicant has claimed a credit in an amount that the State Tax Assessor concludes exceeded the amount that the certified applicant was entitled to claim for that calendar year, the State Tax Assessor shall issue an assessment for that amount within 3 years after the date of the certified applicant's last withholding return on which the credit for that calendar year was claimed. A certified applicant may seek reconsideration of any determination or assessment pursuant to section 151.   [PL 1997, c. 449, §1 (NEW).] 3.  Report to Legislature.  The State Tax Assessor shall report, to the joint standing committee of the Legislature having jurisdiction over taxation matters, aggregate data on employment levels and qualified investment amounts of a certified applicant for each year beginning with expenditures incurred after October 1, 1996. The report must be made during the first regular session of each Legislature beginning with the 120th Legislature.   [PL 1997, c. 449, §1 (NEW).] SECTION HISTORY PL 1997, c. 449, §1 (NEW).
36 ME Rev Stat § 6855 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 919: SHIPBUILDING FACILITY CREDIT|36 §6855. Land

 §6855. Land 1.  Public benefit.  The Legislature, recognizing that the submerged and intertidal lands as those terms are defined in Title 12, chapters 202-A and 220, respectively, are owned by the State for the benefit of the public and are impressed with a public trust and having considered all factors relevant to that public trust and the impact that conveying or leasing the submerged and intertidal land described in this subsection to a certified applicant would have on the public trust and the benefits to the State and its people from the conveyance or lease, finds that a conveyance or lease to a certified applicant of all or any part of the State's right, title and interest in and to no more than 15 acres of submerged and intertidal lands owned by the State, and located on the westerly side of the Kennebec River between the southerly side of the Carlton Bridge and a point 2 miles southerly of the Carlton Bridge, in order to construct, improve, modernize or expand a shipbuilding facility, is necessary to ensure the long-term survival of the shipbuilding industry in this State, to preserve numerous opportunities for jobs for the people of this State, to make the State more competitive in the shipbuilding industry and thus to ensure the preservation and betterment of the economy of the State for the benefit of its people and the Legislature further finds that the grant or lease will benefit a class of persons much greater than the certified applicant and that the impact, if any, on the public trust in what remains would be minimal and that the foregoing benefits to the State and its people resulting from the conveyance or lease far exceed any impact on the public trust in submerged and intertidal lands.   [PL 1999, c. 127, Pt. A, §52 (AMD).] 2.  Conveyance by State.  The State is authorized to lease to a certified applicant for a period of up to 5 years or until a qualified investment of $150,000,000 is made, whichever is sooner, all or any part of the State's right, title and interest in the submerged and intertidal lands not exceeding 15 acres located as described in subsection 1 as necessary or convenient for the certified applicant to construct, improve, modernize or expand a shipbuilding facility. At the end of the lease period, the State is authorized to convey to a certified applicant the same property that was leased. The conveyance must be made for consideration equal to the fair market value of submerged lands at the time of conveyance. The provisions of Title 12, chapters 202-A and 220 do not apply to any conveyance or lease. Failure on the part of the certified applicant to purchase any submerged or intertidal lands under this subsection does not relieve the certified applicant of liability for violation of any state or federal environmental laws or regulations or local ordinances affecting submerged or intertidal lands during the lease period.   [PL 1999, c. 127, Pt. A, §52 (AMD).] SECTION HISTORY PL 1997, c. 449, §1 (NEW). PL 1999, c. 127, §A52 (AMD).
36 ME Rev Stat § 6856 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 919: SHIPBUILDING FACILITY CREDIT|36 §6856. Accelerated credit

 §6856. Accelerated credit Beginning July 1, 1999, if a certified applicant has employment in any calendar year of at least 5,500, the credit authorized in section 6853 must be increased to $3,125,000. If employment is at least 6,000, the credit must be increased to $3,250,000. If employment is at least 6,500, the credit must be increased to $3,375,000. If employment is 7,000 or more, the credit must be increased to $3,500,000.   [PL 1997, c. 449, §1 (NEW).]SECTION HISTORY PL 1997, c. 449, §1 (NEW).
36 ME Rev Stat § 6857 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 919: SHIPBUILDING FACILITY CREDIT|36 §6857. Decelerated credit

 §6857. Decelerated credit Beginning July 1, 2003, if a certified applicant has employment in any calendar year of less than 5,000 but equal to or greater than 4,500, the credit authorized in section 6853 must be decreased to $2,875,000. If employment is less 4,500 but equal to or greater than 4,000, the credit must be decreased to $2,750,000. If employment is less than 4,000 but equal to or greater than 3,500, the credit must be reduced to $2,625,000.   [PL 1997, c. 449, §1 (AMD).]SECTION HISTORY PL 1997, c. 449, §1 (NEW).
36 ME Rev Stat § 6858 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 919: SHIPBUILDING FACILITY CREDIT|36 §6858. Maine preference

 §6858. Maine preference As part of the contractual inducement for the qualified applicant to make a qualified investment and for the State to provide the credit pursuant to this chapter, the qualified applicant agrees when awarding contracts, purchasing supplies or subcontracting work related to a qualified investment or qualified ship to give, to the greatest extent possible, preference to Maine workers, companies and bidders provided the supplies, products and bids meet the standards required by the qualified applicant for best value, including, without limitation, quality and delivery, and are competitively priced.   [PL 1997, c. 449, §1 (NEW).]The qualified applicant further agrees in conjunction with the Department of Economic and Community Development to sponsor regional seminars for Maine businesses on how to do business with the qualified applicant.   [PL 1997, c. 449, §1 (NEW).]SECTION HISTORY PL 1997, c. 449, §1 (NEW).