reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 6265 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6265. Deed or contract clauses preventing application for deferral prohibited; clauses void

 §6265. Deed or contract clauses preventing application for deferral prohibited; clauses void After the effective date of this chapter, it shall be unlawful for any mortgage trust deed or land sale contract to contain a clause or statement that prohibits the owner from applying for the benefits of the deferral of homestead property taxes provided in this chapter. Any such clause or statement in a mortgage trust deed or land sale contract executed after the effective date of this chapter shall be void.   [PL 1989, c. 534, Pt. C, §1 (NEW).]SECTION HISTORY PL 1989, c. 534, §C1 (NEW).
36 ME Rev Stat § 6266 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6266. Senior Property Tax Deferral Revolving Account; sources; uses

 §6266. Senior Property Tax Deferral Revolving Account; sources; uses 1.  Revolving account.  This section establishes in the State Treasury the Senior Property Tax Deferral Revolving Account, referred to in this section as "the revolving account," to be used by the bureau for the purpose of making the payments to municipal tax collectors and to the Unorganized Territory Education and Services Fund, established in section 1605, of property taxes deferred for tax years beginning on or after April 1, 2022, as required by section 6257, reimbursements, as required under section 6254, subsection 4, and repayment of transfers pursuant to subsection 5.   [PL 2021, c. 483, Pt. AA, §19 (AMD).] 2.  Advancement of funds.  The funds necessary to make payments under subsection 1 must be advanced to the bureau from time to time as necessary by the Treasurer of State as a transfer under subsection 4.   [PL 2021, c. 483, Pt. AA, §19 (AMD).] 3.  Payments credited.  All sums of money received by the bureau under this chapter as repayments of deferred property taxes including the interest accrued under section 6255, subsection 3, upon receipt, must be credited to the revolving account and must be available for the purposes of subsection 1 and subsection 5.   [PL 2021, c. 483, Pt. AA, §19 (AMD).] 4.  Transfer request.  If there is not sufficient money in the revolving account to make the payments required by subsection 1, the State Tax Assessor shall notify the Treasurer of State of the amount necessary to make the required payments and the Treasurer of State shall transfer that amount from the Housing Opportunities for Maine Fund, established in Title 30-A, section 4853, to the revolving account.   [PL 2021, c. 483, Pt. AA, §19 (AMD).] 5.  Reimbursement of funds.  When the bureau determines that funds in sufficient amounts are available in the revolving account, the bureau shall repay to the Housing Opportunities for Maine Fund, established in Title 30-A, section 4853, the amounts advanced as transfers under subsection 4.   [PL 2021, c. 483, Pt. AA, §19 (AMD).] SECTION HISTORY PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §19 (AMD).
36 ME Rev Stat § 6267 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES|36 §6267. Phase out of elderly tax deferral program (REPEALED)

 §6267. Phase out of elderly tax deferral program (REPEALED)SECTION HISTORY PL 1993, c. 707, §G10 (NEW). PL 2021, c. 483, Pt. AA, §20 (RP).
36 ME Rev Stat § 6301 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 909: 1987 TAX REBATE ACT|36 §6301. Short title (REPEALED)

 §6301. Short title (REPEALED)SECTION HISTORY PL 1987, c. 832, §2 (NEW). PL 1995, c. 281, §38 (RP).
36 ME Rev Stat § 6302 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 909: 1987 TAX REBATE ACT|36 §6302. Rebate procedure (REPEALED)

 §6302. Rebate procedure (REPEALED)SECTION HISTORY PL 1987, c. 832, §2 (NEW). PL 1987, c. 876, §6 (AMD). PL 1995, c. 281, §38 (RP).
36 ME Rev Stat § 6303 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 909: 1987 TAX REBATE ACT|36 §6303. Rebate checks (REPEALED)

 §6303. Rebate checks (REPEALED)SECTION HISTORY PL 1987, c. 832, §2 (NEW). PL 1995, c. 281, §38 (RP).
36 ME Rev Stat § 6304 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 909: 1987 TAX REBATE ACT|36 §6304. Returns processed after July 1, 1988 (REPEALED)

 §6304. Returns processed after July 1, 1988 (REPEALED)SECTION HISTORY PL 1987, c. 832, §2 (NEW). PL 1995, c. 281, §38 (RP).
36 ME Rev Stat § 6401 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT|36 §6401. Short title (REPEALED)

 §6401. Short title (REPEALED)SECTION HISTORY PL 1987, c. 876, §7 (NEW). PL 1995, c. 281, §39 (RP).
36 ME Rev Stat § 6402 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT|36 §6402. Surplus return procedure (REPEALED)

 §6402. Surplus return procedure (REPEALED)SECTION HISTORY PL 1987, c. 876, §7 (NEW). PL 1995, c. 281, §39 (RP).
36 ME Rev Stat § 6501 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT|36 §6501. Short title (REPEALED)

 §6501. Short title (REPEALED)SECTION HISTORY PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP).
36 ME Rev Stat § 6502 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT|36 §6502. Return rates (REPEALED)

 §6502. Return rates (REPEALED)SECTION HISTORY PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP).
36 ME Rev Stat § 6503 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT|36 §6503. Eligible taxpayer (REPEALED)

 §6503. Eligible taxpayer (REPEALED)SECTION HISTORY PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP).
36 ME Rev Stat § 6504 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT|36 §6504. Surplus return checks (REPEALED)

 §6504. Surplus return checks (REPEALED)SECTION HISTORY PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP).
36 ME Rev Stat § 6551 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 913: TAX AMNESTY|36 §6551. Maine Tax Amnesty Program (REPEALED)

 §6551. Maine Tax Amnesty Program (REPEALED)SECTION HISTORY PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
36 ME Rev Stat § 6552 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 913: TAX AMNESTY|36 §6552. Definitions (REPEALED)

 §6552. Definitions (REPEALED)SECTION HISTORY PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
36 ME Rev Stat § 6553 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 913: TAX AMNESTY|36 §6553. Administration (REPEALED)

 §6553. Administration (REPEALED)SECTION HISTORY PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
36 ME Rev Stat § 6554 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 913: TAX AMNESTY|36 §6554. Exemption; leased vehicles in interstate commerce (REPEALED)

 §6554. Exemption; leased vehicles in interstate commerce (REPEALED)SECTION HISTORY PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
36 ME Rev Stat § 6555 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 913: TAX AMNESTY|36 §6555. Undisclosed liabilities (REPEALED)

 §6555. Undisclosed liabilities (REPEALED)SECTION HISTORY PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
36 ME Rev Stat § 6556 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 913: TAX AMNESTY|36 §6556. Amnesty period (REPEALED)

 §6556. Amnesty period (REPEALED)SECTION HISTORY PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
36 ME Rev Stat § 6557 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 913: TAX AMNESTY|36 §6557. Amnesty return (REPEALED)

 §6557. Amnesty return (REPEALED)SECTION HISTORY PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
36 ME Rev Stat § 6558 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 913: TAX AMNESTY|36 §6558. Payment plan (REPEALED)

 §6558. Payment plan (REPEALED)SECTION HISTORY PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
36 ME Rev Stat § 6559 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 913: TAX AMNESTY|36 §6559. Amnesty receipts (REPEALED)

 §6559. Amnesty receipts (REPEALED)SECTION HISTORY PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
36 ME Rev Stat § 6571 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914: 2003 TAX AMNESTY PROGRAM|36 §6571. 2003 Maine Tax Amnesty Program established

 §6571. 2003 Maine Tax Amnesty Program established There is established the 2003 Maine Tax Amnesty Program. This program is intended to encourage delinquent taxpayers to comply with the State's tax law and to enable the assessor to identify and collect previously unreported taxes and to accelerate collection of certain delinquent tax liabilities. The long-term goal of this program is to improve taxpayer compliance with the State's tax law.   [PL 2003, c. 20, Pt. AA, §4 (NEW).]SECTION HISTORY PL 2003, c. 20, §AA4 (NEW).
36 ME Rev Stat § 6572 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914: 2003 TAX AMNESTY PROGRAM|36 §6572. Administration

 §6572. Administration The assessor shall administer the 2003 Maine Tax Amnesty Program. The amnesty program applies to tax liabilities delinquent as of August 31, 2003, including tax due for which a return has not been filed. A taxpayer may participate in the tax amnesty program whether or not the taxpayer is under audit and without regard to whether the amount due is subject to a pending administrative or judicial proceeding, except that this does not include pending criminal action or debts for which the State has secured a warrant or civil judgment in its favor in Superior Court. A taxpayer may participate in the tax amnesty program to the extent of the uncontested portion of an assessed liability. Participation in the program is conditioned upon the taxpayer's agreement to forgo the right to protest or pursue an administrative or judicial proceeding with regard to returns filed under the tax amnesty program or to claim any refund of money paid under the tax amnesty program. A taxpayer with a tax liability within the limitations of this chapter is absolved from criminal or civil prosecution or civil penalties plus 1/2 of the interest associated with any such liability except as otherwise provided in this chapter if the taxpayer:   [PL 2003, c. 451, Pt. E, §9 (AMD).]1.  Return filed.  Properly completes and files a 2003 amnesty tax return as described in section 6575 and as required by the assessor;   [PL 2003, c. 20, Pt. AA, §4 (NEW).] 2.  Tax and interest paid.  Pays all tax and interest as determined on the 2003 amnesty tax return, described in section 6575, before the end of the amnesty period;   [PL 2003, c. 20, Pt. AA, §4 (NEW).] 3.  No criminal action pending.  Is not currently charged with, and has not been accepted by the Attorney General for criminal prosecution arising from, a violation of the state tax law as provided in this Title or Title 17-A, or is not applying for relief on a debt that is the result of a criminal conviction; and   [PL 2003, c. 20, Pt. AA, §4 (NEW).] 4.  No collection by warrant or civil action.  Is not applying for relief with respect to a tax liability for which the State has secured a warrant or civil judgment in its favor in Superior Court.   [PL 2003, c. 20, Pt. AA, §4 (NEW).] SECTION HISTORY PL 2003, c. 20, §AA4 (NEW). PL 2003, c. 451, §E9 (AMD).
36 ME Rev Stat § 6573 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914: 2003 TAX AMNESTY PROGRAM|36 §6573. Undisclosed liabilities

 §6573. Undisclosed liabilities Nothing in this chapter may be construed to prohibit the assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not disclosed either on the 2003 amnesty return, described in section 6575, or on any other return filed with the assessor.   [PL 2003, c. 20, Pt. AA, §4 (NEW).]SECTION HISTORY PL 2003, c. 20, §AA4 (NEW).
36 ME Rev Stat § 6574 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914: 2003 TAX AMNESTY PROGRAM|36 §6574. Amnesty period

 §6574. Amnesty period The time period during which a 2003 amnesty return, described in section 6575, may be filed is September 1, 2003 to November 30, 2003.   [PL 2003, c. 451, Pt. E, §10 (AMD).]SECTION HISTORY PL 2003, c. 20, §AA4 (NEW). PL 2003, c. 451, §E10 (AMD).
36 ME Rev Stat § 6575 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914: 2003 TAX AMNESTY PROGRAM|36 §6575. Amnesty return

 §6575. Amnesty return The assessor shall prepare and make available the 2003 amnesty return. The return and associated guidelines prepared by the assessor, which govern participation in the 2003 Maine Tax Amnesty Program, are exempt from the Maine Administrative Procedure Act. The application requires the approval of the assessor. The assessor may deny any applications not consistent with the 2003 Maine Tax Amnesty Program.   [PL 2003, c. 20, Pt. AA, §4 (NEW).]SECTION HISTORY PL 2003, c. 20, §AA4 (NEW).
36 ME Rev Stat § 6576 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914: 2003 TAX AMNESTY PROGRAM|36 §6576. Preamnesty settlements

 §6576. Preamnesty settlements Notwithstanding any other provision of this chapter, the assessor shall, during the period beginning on the effective date of this chapter to August 31, 2003, make a settlement offer that requires full payment of tax and 1/2 of the accrued interest to any taxpayer that has a recorded and recognized delinquent State tax liability as of the effective date of this chapter. The settlement offer authorized under this section does not apply to a taxpayer whose liability is the result of a criminal conviction or is currently charged with a criminal offense arising from a violation of the state tax law as provided in this Title or Title 17-A, or has been referred to the Attorney General for criminal prosecution.   [PL 2003, c. 20, Pt. AA, §4 (NEW).]SECTION HISTORY PL 2003, c. 20, §AA4 (NEW).
36 ME Rev Stat § 6581 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM|36 §6581. Program established

 §6581. Program established The Maine Use Tax Compliance Program, referred to in this chapter as "the program," is established to encourage delinquent taxpayers to comply with the provisions of chapter 215, to enable the State Tax Assessor to identify and collect previously unreported use tax and to improve compliance with the State's use tax laws. The program applies to use tax liabilities incurred by a person prior to January 1, 2006.   [PL 2005, c. 519, Pt. TT, §1 (NEW).]SECTION HISTORY PL 2005, c. 519, §TT1 (NEW).
36 ME Rev Stat § 6582 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM|36 §6582. Definitions

 §6582. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2005, c. 519, Pt. TT, §1 (NEW).]1.  Lookback period.  "Lookback period" means the period from January 1, 2000 to December 31, 2005.   [PL 2005, c. 519, Pt. TT, §1 (NEW).] 2.  Program period.  "Program period" means the period from July 1, 2006 to December 31, 2006.   [PL 2005, c. 519, Pt. TT, §1 (NEW).] SECTION HISTORY PL 2005, c. 519, §TT1 (NEW).
36 ME Rev Stat § 6583 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM|36 §6583. Administration; conditions for participation

 §6583. Administration; conditions for participation The State Tax Assessor shall administer the program. Participation in the program is conditioned upon each participating taxpayer's agreement to forgo the right to protest or pursue an administrative or judicial proceeding with regard to use taxes paid under the program. A participating taxpayer that timely submits the special use tax return as required by subsection 2 with no material misrepresentations or material omissions and that timely makes the use tax payment or payments required by subsections 3 and 4 is absolved from further liability for use taxes incurred prior to January 1, 2006 and is also absolved from liability for criminal prosecution and civil penalties and interest related to those taxes. The following conditions apply to the program.   [PL 2005, c. 519, Pt. TT, §1 (NEW).]1.  Limited to unknown liabilities.  The program is limited to unknown liabilities only. For purposes of this subsection, an "unknown liability" is a use tax liability that has not been assessed at the time the special use tax return described in section 6584 is received by the assessor.   [PL 2005, c. 519, Pt. TT, §1 (NEW).] 2.  Return filed and tax liability reported.  A participating taxpayer must properly complete and file with the assessor, before the end of the program period, a special use tax return as described in section 6584 reporting all previously unreported and unpaid State of Maine use tax liabilities incurred by the taxpayer during the lookback period.   [PL 2005, c. 519, Pt. TT, §1 (NEW).] 3.  Tax paid; 3 high years.  Except as provided by subsection 4, a participating taxpayer must pay in full, by the end of the program period, the use tax liability incurred by the taxpayer during the 3 calendar years of the lookback period with the highest use tax liability as reported on the special use tax return described in section 6584. A participating taxpayer must agree to forgo the right to seek a refund of, or file a petition for reconsideration with respect to, the tax paid with the return.   [PL 2005, c. 519, Pt. TT, §1 (NEW).] 4.  Payment plans allowed; interest.  A participating taxpayer may elect to make payment of the taxes reported under the program after the expiration of the program period, but only pursuant to a payment plan approved by the assessor. A payment plan approved by the assessor may not provide for payments beyond December 31, 2007. Interest at the rate established pursuant to section 186 accrues on any payments made after the expiration of the program period.   [PL 2005, c. 519, Pt. TT, §1 (NEW).] SECTION HISTORY PL 2005, c. 519, §TT1 (NEW).
36 ME Rev Stat § 6584 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM|36 §6584. Program return

 §6584. Program return The State Tax Assessor shall prepare and make available special use tax returns for taxpayers who wish to participate in the program. The return must be signed by the taxpayer under penalty of perjury. The return and associated program guidelines prepared by the assessor are not rules within the meaning of that term in the Maine Administrative Procedure Act. The assessor shall deny any special use tax return that is inconsistent with the provisions of this chapter or that is filed after the conclusion of the program period.   [PL 2005, c. 519, Pt. TT, §1 (NEW).]SECTION HISTORY PL 2005, c. 519, §TT1 (NEW).
36 ME Rev Stat § 6585 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM|36 §6585. Undisclosed and future use tax liabilities; other settlements

 §6585. Undisclosed and future use tax liabilities; other settlements Nothing in this chapter may be construed to prohibit the State Tax Assessor from instituting civil or criminal proceedings, including but not limited to an audit, against any taxpayer with respect to any amount of use tax incurred during or after the lookback period that is not disclosed on either the special use tax return filed by the taxpayer in connection with the program or another return filed by the taxpayer with the assessor. Nothing in this chapter may be construed to limit a taxpayer's right to protest or pursue an administrative or judicial proceeding with regard to an assessment of such undisclosed taxes. Notwithstanding any other provision of law, the assessor may, prior to July 1, 2006, compromise an unknown use tax liability on terms substantially equal to the terms set forth in this chapter, and in such a case the taxpayer is absolved from liability for criminal prosecution and civil penalties related to those taxes.   [PL 2005, c. 519, Pt. TT, §1 (NEW).]SECTION HISTORY PL 2005, c. 519, §TT1 (NEW).
36 ME Rev Stat § 6591 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE|36 §6591. 2009 Tax Receivables Reduction Initiative established

 §6591. 2009 Tax Receivables Reduction Initiative established There is established the 2009 Tax Receivables Reduction Initiative, referred to in this chapter as "the initiative." The initiative is intended to encourage delinquent taxpayers to pay existing tax obligations. The goal of the initiative is to raise revenue during fiscal year 2009-10 and to reduce the increasing tax receivables.   [PL 2009, c. 213, Pt. PPP, §1 (NEW).]SECTION HISTORY PL 2009, c. 213, Pt. PPP, §1 (NEW).
36 ME Rev Stat § 6592 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 9: TAXPAYER BENEFIT PROGRAMS|Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE|36 §6592. Administration

 §6592. Administration The State Tax Assessor shall administer the initiative. The initiative applies to tax liabilities that are assessed as of September 1, 2009. A taxpayer may participate in the initiative without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiative is conditioned upon the taxpayer's agreement to forgo or to withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the tax initiative and not to claim a refund of money paid under the initiative. This initiative is available to a taxpayer if the taxpayer:   [PL 2009, c. 213, Pt. PPP, §1 (NEW).]1.  Application.  Properly completes and files a 2009 tax initiative application as described in section 6595 and as required by the assessor;   [PL 2009, c. 213, Pt. PPP, §1 (NEW).] 2.  Tax, interest and penalty paid.  Pays all tax, interest and penalty as described in section 6595 by the end of the initiative period under section 6594;   [PL 2009, c. 213, Pt. PPP, §1 (NEW).] 3.  No criminal action pending.  Is not currently charged with, and has not been accepted by the Attorney General for criminal prosecution arising from, a violation of the state tax law as provided in this Title or Title 17-A, or is not applying for relief on a debt that is the result of a criminal conviction; and   [PL 2009, c. 213, Pt. PPP, §1 (NEW).] 4.  No collection by warrant or civil action.  Is not applying for relief with respect to a tax liability for which the State has secured a warrant or civil judgment in its favor in Superior Court.   [PL 2009, c. 213, Pt. PPP, §1 (NEW).] SECTION HISTORY PL 2009, c. 213, Pt. PPP, §1 (NEW).