reglab/housing_qa huggingface dataset:
36 ME Rev Stat § 185 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §185. Set-off

 §185. Set-off 1.  Obligation owed to taxpayer.  The State or a department, agency or official acting in an official capacity may assign to the State Tax Assessor, in payment of any liquidated tax liability of a taxpayer under this Title, an obligation owed to that taxpayer by the State or that department, agency or official.   [PL 2005, c. 12, Pt. NNNN, §1 (NEW).] 2.  Liquidated tax liability.  Payments to a person pursuant to a contract with agencies and departments of the legislative, executive and judicial branches of State Government are automatically assigned to the State Tax Assessor if that person has a liquidated tax liability to the State under this Title, but only to the extent of the liquidated tax liability.   [PL 2005, c. 12, Pt. NNNN, §1 (NEW).] 3.  Setoff of lottery winnings against debts.  The State Tax Assessor shall periodically notify the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations, referred to in this subsection as "the bureau," of all persons who have a liquidated tax liability to the State under this Title. Prior to paying any lottery winnings that must be paid directly by the bureau, the bureau shall determine whether the lottery winner is on the list of persons who have a liquidated tax liability to the State under this Title. If the winner is on the list of persons who have a liquidated tax liability to the State under this Title, the bureau shall suspend payment of the winnings and provide notice to the winner of its intention to set off the winnings against the tax debt. The bureau may assign the winnings due to the winner to the State Tax Assessor in payment of any liquidated tax liability of the winner under this Title. Any remaining winnings must be paid to the winner by the bureau.   [PL 2007, c. 539, Pt. M, §1 (NEW).] 4.  Restitution.  For purposes of this section, "liquidated tax liability" includes monetary restitution ordered to be paid to the bureau as part of a sentence imposed for a violation of this Title or Title 17-A.   [PL 2009, c. 361, §10 (NEW).] SECTION HISTORY PL 1981, c. 364, §13 (NEW). PL 2005, c. 12, §NNNN1 (RPR). PL 2007, c. 539, Pt. M, §1 (AMD). PL 2009, c. 361, §10 (AMD).
36 ME Rev Stat § 186 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §186. Interest

 §186. Interest A person who fails to pay any tax, other than a tax imposed pursuant to chapter 105, on or before the last date prescribed for payment is liable for interest on the tax, calculated from that date and compounded monthly. The rate of interest for any calendar year equals the highest prime rate as published in the Wall Street Journal on the first day of September of the preceding calendar year or, if the first day of September falls on a weekend or holiday, on the next succeeding business day, rounded up to the next whole percent plus 3 percentage points. The rate of interest for any calendar year beginning on or after January 1, 2018 equals the prime rate as published in the Wall Street Journal on the first day of September of the preceding calendar year or, if the first day of September falls on a weekend or holiday, on the next succeeding business day, rounded up to the next whole percent plus one percentage point. For purposes of this section, the last date prescribed for payment of tax must be determined without regard to any extension of time permitted for filing a return. A tax that is upheld on administrative or judicial review bears interest from the date on which payment would have been due in the absence of review. Any amount that has been erroneously refunded and is recoverable by the assessor bears interest at the rate determined pursuant to this section from the date of payment of the refund. A credit or reimbursement that has been allowed or paid pursuant to this Title and is recoverable by the assessor bears interest at the rate determined pursuant to this section from the date it was allowed or paid. Interest accrues automatically, without being assessed by the assessor, and is recoverable by the assessor in the same manner as if it were a tax assessed under this Title. If the failure to pay a tax when required is explained to the satisfaction of the assessor, the assessor may abate or waive the payment of all or any part of that interest.   [PL 2017, c. 211, Pt. A, §6 (AMD).]Except as otherwise provided in this Title, and except for taxes imposed pursuant to chapter 105, interest at the rate determined pursuant to this section must be paid on overpayments of tax from the date the return listing the overpayment was filed or the date payment was made, whichever is later.   [PL 2009, c. 625, §3 (AMD).]SECTION HISTORY PL 1977, c. 679, §1 (NEW). PL 1981, c. 22, §§1,2 (AMD). PL 1981, c. 180, §1 (AMD). PL 1981, c. 364, §14 (AMD). PL 1981, c. 706, §§3,4 (AMD). PL 1985, c. 333, §§1,3 (AMD). PL 1987, c. 772, §7 (AMD). PL 1989, c. 502, §§A164,A165 (AMD). PL 1991, c. 846, §6 (AMD). PL 1997, c. 668, §13 (AMD). PL 1999, c. 414, §9 (AMD). PL 2001, c. 583, §9 (AMD). PL 2001, c. 583, §24 (AFF). PL 2003, c. 673, §KK1 (AMD). PL 2003, c. 673, §KK3 (AFF). PL 2009, c. 625, §3 (AMD). PL 2017, c. 211, Pt. A, §6 (AMD).
36 ME Rev Stat § 186-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §186-A. Additional interest

 §186-A. Additional interest Notwithstanding section 186, for the period from July 1, 2004 to December 31, 2004, the interest rate calculated pursuant to section 186 for calendar year 2004 is increased by one percentage point.   [PL 2003, c. 673, Pt. KK, §2 (NEW); PL 2003, c. 673, Pt. KK, §3 (AFF).]SECTION HISTORY PL 2003, c. 673, §KK2 (NEW). PL 2003, c. 673, §KK3 (AFF).
36 ME Rev Stat § 187 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §187. Penalties (REPEALED)

 §187. Penalties (REPEALED)SECTION HISTORY PL 1977, c. 679, §1 (NEW). PL 1981, c. 364, §§15,16 (AMD). PL 1985, c. 691, §7 (AMD). PL 1991, c. 546, §§2-6 (AMD). PL 1991, c. 873, §4 (RP). PL 1991, c. 873, §8 (AFF).
36 ME Rev Stat § 187-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §187-A. Preparer penalty

 §187-A. Preparer penalty If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who prepares those returns or claims for compensation, or whose employees do so, that person shall pay a penalty of $500 with respect to each return or claim.   [PL 1987, c. 772, §8 (NEW).]SECTION HISTORY PL 1987, c. 772, §8 (NEW).
36 ME Rev Stat § 188 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §188. Remedies not exclusive

 §188. Remedies not exclusive Each remedy provided in this Title is not exclusive and is in addition to all other remedies prescribed in this Title for the enforcement and collection of any tax imposed by this Title.   [PL 1981, c. 364, §17 (NEW).]SECTION HISTORY PL 1981, c. 364, §17 (NEW).
36 ME Rev Stat § 189 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §189. Taxes as additional

 §189. Taxes as additional Unless otherwise specifically provided, any tax imposed under this Title shall be in addition to all other taxes legally imposed upon the subject of the tax by any other law of the State now or hereafter in force.   [PL 1981, c. 364, §17 (NEW).]SECTION HISTORY PL 1981, c. 364, §17 (NEW).
36 ME Rev Stat § 190 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §190. Effect of repeal

 §190. Effect of repeal The repeal of an Act or resolve, or part thereof, imposing a tax or taxes shall have no effect upon the reporting, collecting or refunding of taxes accrued to the date of that repeal. The procedures relating to the reporting, collecting or refunding of taxes in effect at the date of the repeal shall remain in full force and effect until the liabilities incurred pursuant to the Act or resolve, or part thereof, are satisfied.   [PL 1981, c. 364, §17 (NEW).]SECTION HISTORY PL 1981, c. 364, §17 (NEW).
36 ME Rev Stat § 192 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §192. Miscellaneous

 §192. Miscellaneous 1.  Expenses.  The reasonable and necessary traveling expenses of the State Tax Assessor and of his employees while actually engaged in the performance of their duties, certified upon vouchers approved by the State Tax Assessor, shall be paid by the Treasurer of State upon warrant of the State Controller.   [PL 1981, c. 364, §19 (NEW).] 2.  Facsimile signature.  A facsimile of the written signature of the State Tax Assessor imprinted by or at the State Tax Assessor's direction has the same validity as the State Tax Assessor's written signature.   [PL 2019, c. 401, Pt. A, §1 (AMD).] 3.  Small payments.  No payment of less than $1 may be made pursuant to this Title, except in the case of an overpayment of tax when a specific written request is made by the taxpayer.   [PL 1981, c. 364, §19 (NEW).] SECTION HISTORY PL 1981, c. 364, §19 (NEW). PL 2019, c. 401, Pt. A, §1 (AMD).
36 ME Rev Stat § 194 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §194. Data warehouse

 §194. Data warehouse 1.  Information provided to State Tax Assessor; use and confidentiality of data.  Notwithstanding any other provision of law, the Secretary of State and all executive branch departments, boards, commissions, divisions, authorities, districts or other executive branch agencies of the State shall annually provide to the State Tax Assessor, within 3 months of the request of the assessor, and in such form as the assessor may prescribe, electronic data that those entities possess unless such release is prohibited by federal law. Information provided to the assessor pursuant to this section must be treated as though it is tax return information that is subject to the confidentiality and disclosure provisions of section 191 and its disclosure is further restricted as requested by the agency providing the information and as agreed to by the Commissioner of Administrative and Financial Services.   [PL 2009, c. 213, Pt. TTTT, §1 (NEW).] 2.  Expense of creating and maintaining data warehouse; transfer of funds.  The State Controller shall transfer from the General Fund an amount authorized by the assessor equal to the expenses incurred in creating and maintaining the data warehouse authorized by this section and in collecting the debts arising from the operation of the data warehouse. These expenses are limited to those resulting from 3rd-party contingency fee contracts for the services referenced in this section and include any associated expense charged by the Department of Administrative and Financial Services, Office of Information Technology for directly related services. The amount transferred must be deposited into a dedicated, nonlapsing account to be used solely for the purpose of creating and maintaining the data warehouse. Interest earned on balances in the account accrue to the account.   [PL 2009, c. 213, Pt. TTTT, §1 (NEW).] 3.  Report to Legislature.   [PL 2017, c. 211, Pt. E, §2 (RP).] SECTION HISTORY PL 2009, c. 213, Pt. TTTT, §1 (NEW). PL 2017, c. 211, Pt. E, §2 (AMD).
36 ME Rev Stat § 194-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §194-A. Review of certain changes in the application of sales and use tax law

 §194-A. Review of certain changes in the application of sales and use tax law 1.  Consultation.  Before implementing a significant change in policy, practice or interpretation of the sales and use tax law that would result in additional revenue, the State Tax Assessor shall consult with the Office of the Attorney General.   [PL 2017, c. 211, Pt. E, §3 (AMD); PL 2017, c. 211, Pt. E, §9 (AFF).] 2.  Notification and review.  If, pursuant to the consultation required by subsection 1, the Office of the Attorney General and the assessor agree that a proposed change in policy, practice or interpretation of the sales and use tax law is a significant change that would result in additional revenue and should be reviewed by the appropriate legislative committee of oversight, the assessor shall notify the chairs of the appropriate legislative committee of oversight of the results of the consultation at least 45 days prior to implementation of the change, if reasonably practicable. The chairs of the legislative committee of oversight shall notify all committee members in writing of the proposed change and may schedule a time for committee review and discussion.   [PL 2017, c. 211, Pt. E, §3 (AMD); PL 2017, c. 211, Pt. E, §9 (AFF).] 3.  Report.   [PL 2017, c. 211, Pt. E, §3 (RP); PL 2017, c. 211, Pt. E, §9 (AFF).] 4.  Assessment validity.  This section establishes a procedural consultation and notification requirement to assist routine legislative oversight and does not affect the validity of any assessment or tax liability issued pursuant to or arising under this Title.   [PL 2017, c. 211, Pt. E, §3 (AMD); PL 2017, c. 211, Pt. E, §9 (AFF).] SECTION HISTORY PL 2011, c. 503, §1 (NEW). PL 2017, c. 211, Pt. E, §3 (AMD). PL 2017, c. 211, Pt. E, §9 (AFF).
36 ME Rev Stat § 194-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §194-B. National criminal history record information (REPEALED)

 §194-B. National criminal history record information (REPEALED)SECTION HISTORY PL 2013, c. 546, §7 (NEW). PL 2015, c. 300, Pt. B, §§6-8 (AMD). PL 2019, c. 343, Pt. G, §11 (RP).
36 ME Rev Stat § 194-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS|36 §194-C. National criminal history record information of providers of contract services (REPEALED)

 §194-C. National criminal history record information of providers of contract services (REPEALED)SECTION HISTORY PL 2015, c. 300, Pt. B, §9 (NEW). PL 2015, c. 300, Pt. B, §10 (AFF). PL 2019, c. 343, Pt. G, §12 (RP).
36 ME Rev Stat § 195 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 9: JUSTIFICATION OF TAX EXPENDITURES|36 §195. Purpose (REPEALED)

 §195. Purpose (REPEALED)SECTION HISTORY PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP).
36 ME Rev Stat § 196 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 9: JUSTIFICATION OF TAX EXPENDITURES|36 §196. Tax expenditure (REPEALED)

 §196. Tax expenditure (REPEALED)SECTION HISTORY PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP).
36 ME Rev Stat § 197 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 9: JUSTIFICATION OF TAX EXPENDITURES|36 §197. Review (REPEALED)

 §197. Review (REPEALED)SECTION HISTORY PL 1985, c. 430, §3 (NEW). PL 1997, c. 526, §14 (AMD). PL 2001, c. 652, §5 (RP).
36 ME Rev Stat § 198 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 9: JUSTIFICATION OF TAX EXPENDITURES|36 §198. Schedule for review (REPEALED)

 §198. Schedule for review (REPEALED)SECTION HISTORY PL 1985, c. 430, §3 (NEW). PL 1989, c. 508, §7 (AMD). RR 1993, c. 1, §106 (COR). PL 1999, c. 475, §§2-5 (AMD). PL 1999, c. 475, §7 (AFF). PL 1999, c. 708, §§19,20 (AMD). PL 2001, c. 652, §5 (RP).
36 ME Rev Stat § 199 (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 9: JUSTIFICATION OF TAX EXPENDITURES|36 §199. Report (REPEALED)

 §199. Report (REPEALED)SECTION HISTORY PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP).
36 ME Rev Stat § 199-A (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 10: TAX EXPENDITURE REVIEW|36 §199-A. Definitions

 §199-A. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2001, c. 652, §7 (NEW).]1.  Committee.  "Committee" means the joint standing committee of the Legislature having jurisdiction over taxation matters.   [PL 2001, c. 652, §7 (NEW).] 2.  Tax expenditure.  "Tax expenditure" means any provision of state law that results in the reduction of tax revenue due to special exclusions, exemptions, deductions, credits, preferential rates or deferral of tax liability.   [PL 2001, c. 652, §7 (NEW).] SECTION HISTORY PL 2001, c. 652, §7 (NEW).
36 ME Rev Stat § 199-B (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 10: TAX EXPENDITURE REVIEW|36 §199-B. Report

 §199-B. Report 1.  Report.  The bureau shall submit a report regarding tax expenditures to the committee by February 15th of each odd-numbered year. The report must contain:   A. A summary of each tax expenditure in the laws administered by the bureau;   [PL 2001, c. 652, §7 (NEW).]B. A description of the purpose and background of the tax expenditure and the groups likely to benefit from the tax expenditure;   [PL 2001, c. 652, §7 (NEW).]C. An estimate of the cost of the tax expenditure for the current biennium;   [PL 2001, c. 652, §7 (NEW).]D. Any issues regarding tax expenditures that need to be considered by the Legislature;   [PL 2017, c. 211, Pt. E, §4 (AMD).]E. Any recommendation regarding the amendment, repeal or replacement of the tax expenditure; and   [PL 2017, c. 211, Pt. E, §4 (AMD).]F. The total amount of reimbursement paid to each person claiming a reimbursement for taxes paid on certain business property under chapter 915.   [PL 2017, c. 211, Pt. E, §4 (NEW).][PL 2017, c. 211, Pt. E, §4 (AMD).] SECTION HISTORY PL 2001, c. 652, §7 (NEW). PL 2017, c. 211, Pt. E, §4 (AMD).
36 ME Rev Stat § 199-C (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 10: TAX EXPENDITURE REVIEW|36 §199-C. Review

 §199-C. Review The committee shall conduct the following reviews according to the following schedule.   [PL 2001, c. 652, §7 (NEW).]1.  Odd-numbered years.  During each odd-numbered year the committee may review the report required under section 199‑B.   [PL 2001, c. 652, §7 (NEW).] 2.  Even-numbered years.  During each even-numbered year the committee may review current issues of tax policy.   A. During each second regular session, the committee shall identify areas of tax policy for review during the period between the end of the second regular session and the first regular session of the next Legislature.   [PL 2001, c. 652, §7 (NEW).]B. The committee may review:   (1) Issues of tax policy related to tax expenditures identified in its review under subsection 1;   (2) Issues related to the overall structure of the State's tax laws and the relative tax burdens on various classes of taxpayers;   (3) The impact of the State's tax structure on taxpayer behavior, including incentives and disincentives to reside or locate businesses in the State;   (4) Issues identified by the committee that require more detailed review than is possible during a regular session of the Legislature; or   (5) Any other tax policy issue identified by the committee as needing legislative review.   [PL 2001, c. 652, §7 (NEW).][PL 2001, c. 652, §7 (NEW).] 3.  Specific tax expenditure review.  By June 1, 2022, the committee shall review the income tax credit under section 5217‑D to determine whether the credit should be retained, repealed or modified. The committee shall consider information provided by the Office of Tax Policy within the bureau and the Department of Education pursuant to Title 20‑A, section 12545.   [PL 2021, c. 181, Pt. A, §3 (AMD).] 4.  Review of aviation tax expenditure.  The committee, by June 30, 2023, shall review the sales tax exemption under section 1760, subsection 88‑A to determine whether the exemption provides an incentive for increasing investment in the aviation sector, attracting and retaining aviation business and basing aircraft in the State.   [PL 2013, c. 379, §1 (AMD).] SECTION HISTORY PL 2001, c. 652, §7 (NEW). PL 2011, c. 665, §6 (AMD). PL 2013, c. 368, Pt. VVVV, §1 (AMD). PL 2013, c. 379, §1 (AMD). PL 2015, c. 328, §2 (AMD). PL 2021, c. 181, Pt. A, §3 (AMD).
36 ME Rev Stat § 199-D (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 10: TAX EXPENDITURE REVIEW|36 §199-D. Report

 §199-D. Report The committee shall notify the Legislature of the results of each review conducted under section 199-C and may issue a report of its findings and recommendations. The committee may report to the Legislature any legislation necessary to implement recommendations resulting from the review conducted under section 199-C.   [PL 2001, c. 652, §7 (NEW).]SECTION HISTORY PL 2001, c. 652, §7 (NEW).
36 ME Rev Stat § 199-E (2021)
2021 Maine Revised Statutes|TITLE 36: TAXATION|Part 1: GENERAL PROVISIONS|Chapter 10: TAX EXPENDITURE REVIEW|36 §199-E. Elimination of certain tax expenditures (REPEALED)

 §199-E. Elimination of certain tax expenditures (REPEALED)SECTION HISTORY IB 2015, c. 1, §28 (NEW). PL 2021, c. 253, Pt. D, §3 (RP).