reglab/statecodes huggingface dataset:
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE › 36 §6593. Undisclosed liabilities

§6593. Undisclosed liabilities
This chapter may not 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 paid with the 2009 tax initiative application described in section 6595 or on any other return filed with the assessor.   [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 213, Pt. PPP, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE › 36 §6594. Initiative period

§6594. Initiative period
The time period during which a 2009 tax initiative application described in section 6595 may be filed is September 1, 2009 to November 30, 2009.   [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 213, Pt. PPP, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE › 36 §6595. Initiative application

§6595. Initiative application
The assessor shall prepare and make available the 2009 tax initiative application. The application and associated guidelines prepared by the assessor, which govern participation in the initiative, are exempt from the Maine Administrative Procedure Act. The application requires the approval of the assessor and must include the amount of tax, interest and penalty to be paid and the periods to which the liability applies. The assessor may deny any applications not consistent with the initiative. Participation in the initiative qualifies the taxpayer to a waiver by the assessor of 90% of the penalties otherwise due.   [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 213, Pt. PPP, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES › 36 §6601. 2010 Tax Receivables Reduction Initiatives established

§6601. 2010 Tax Receivables Reduction Initiatives established
There are established the 2010 Tax Receivables Reduction Initiatives, referred to in this chapter as "the initiatives" and consisting of 2 separate initiatives, referred to in this chapter as "the short-term initiative" and "the 5-year initiative." The initiatives are intended to encourage delinquent taxpayers to pay existing tax obligations. The goal of the initiatives is to raise revenue during fiscal year 2010-11 and to reduce existing tax receivables.   [PL 2009, c. 571, Pt. HH, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. HH, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES › 36 §6602. Administration

§6602. Administration
The State Tax Assessor shall administer the initiatives. The short-term initiative applies to tax liabilities that are assessed as of December 31, 2009 and interest and penalties subsequently assessed on such tax liabilities. The 5-year initiative applies to tax liabilities that were assessed as of June 30, 2005 and interest and penalties subsequently assessed on such tax liabilities. A taxpayer may participate in the initiatives without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiatives is conditioned upon the taxpayer's agreement to forgo or withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the initiatives and not to claim a refund of money paid under the initiatives. These initiatives are available to a taxpayer if the taxpayer:   [PL 2009, c. 571, Pt. HH, §1 (NEW).]
1.  Application.
Properly completes and files a 2010 tax initiatives application as described in section 6605 and as required by the assessor;
[PL 2009, c. 571, Pt. HH, §1 (NEW).]
2.  Tax, interest and penalty paid.
Pays all tax, interest and penalty for the respective initiative as described in section 6606 by the end of the initiatives period under section 6604;
[PL 2009, c. 571, Pt. HH, §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. 571, Pt. HH, §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. 571, Pt. HH, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. HH, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES › 36 §6603. Undisclosed liabilities

§6603. Undisclosed liabilities
This chapter does not prohibit the State Tax Assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not paid with the 2010 tax initiatives application described in section 6605 or on any other return filed with the assessor.   [PL 2009, c. 571, Pt. HH, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. HH, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES › 36 §6604. Initiatives period

§6604. Initiatives period
A 2010 tax initiatives application described in section 6605 may be filed from September 1, 2010 to November 30, 2010.   [PL 2009, c. 571, Pt. HH, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. HH, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES › 36 §6605. Initiatives application

§6605. Initiatives application
The State Tax Assessor shall prepare and make available the 2010 tax initiatives application. The application and associated guidelines prepared by the assessor, which govern participation in the initiatives, are exempt from the Maine Administrative Procedure Act. Each application requires the approval of the assessor and must include the amount of tax, interest and penalty to be paid, as determined pursuant to section 6606, the initiative being applied for and the periods to which the liability applies. The assessor may deny any application not consistent with this chapter.   [PL 2009, c. 571, Pt. HH, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. HH, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES › 36 §6606. Waiver of penalties or interest

§6606. Waiver of penalties or interest
1.  Short-term initiative.
A taxpayer who participates in the short-term initiative and whose application is approved by the State Tax Assessor is entitled to a waiver by the assessor of 95% of the penalties otherwise due.
[PL 2009, c. 571, Pt. HH, §1 (NEW).]
2.  Five-year initiative.
A taxpayer who participates in the 5-year initiative and whose application is approved by the assessor is entitled to a waiver by the assessor of 95% of the penalties and interest otherwise due.
[PL 2009, c. 571, Pt. HH, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. HH, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES › 36 §6607. Collection action not stayed

§6607. Collection action not stayed
An enforced collection action, including, but not limited to, a wage levy, bank levy or refund setoff, is not stayed until a taxpayer’s tax initiatives application under section 6605 has been accepted by the State Tax Assessor and the taxpayer has paid all the tax, interest and penalties due pursuant to section 6602, subsection 2.   [PL 2009, c. 571, Pt. HH, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. HH, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-D: 2012 MAINE USE TAX COMPLIANCE PROGRAM › 36 §6611. Program established

§6611. Program established
The 2012 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, 2012.   [PL 2011, c. 657, Pt. Q, §1 (NEW).]
SECTION HISTORY
PL 2011, c. 657, Pt. Q, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-D: 2012 MAINE USE TAX COMPLIANCE PROGRAM › 36 §6612. Definitions

§6612. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 2011, c. 657, Pt. Q, §1 (NEW).]
1.  Lookback period.
"Lookback period" means the period from January 1, 2006 to December 31, 2011.
[PL 2011, c. 657, Pt. Q, §1 (NEW).]
2.  Program period.
"Program period" means the period from October 1, 2012 to November 30, 2012.
[PL 2011, c. 657, Pt. Q, §1 (NEW).]
SECTION HISTORY
PL 2011, c. 657, Pt. Q, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-D: 2012 MAINE USE TAX COMPLIANCE PROGRAM › 36 §6613. Administration; conditions for participation

§6613. 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 subsection 3 is absolved from further liability for use taxes incurred prior to January 1, 2012 and is also absolved from liability for criminal prosecution and civil penalties related to those taxes. The following conditions apply to the program.   [PL 2011, c. 657, Pt. Q, §1 (NEW).]
1.  Limited to unknown liabilities.
The program is limited to unknown liabilities only. For purposes of this subsection, "unknown liability" means a use tax liability that has not been assessed at the time the special use tax return described in section 6614 is received by the assessor.
[PL 2011, c. 657, Pt. Q, §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 6614 reporting all previously unreported and unpaid State of Maine use tax liabilities incurred by the taxpayer during the lookback period.
[PL 2011, c. 657, Pt. Q, §1 (NEW).]
3.  Tax paid; 3 high years.
A participating taxpayer must pay in full, by the end of the program period or the approved payment plan period as provided in accordance with subsection 4, 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 6614, plus any interest associated with an approved payment plan. 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 2011, c. 657, Pt. Q, §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 May 31, 2013. Interest at the rate established pursuant to section 186 accrues on any payments made after the expiration of the program period.
[PL 2011, c. 657, Pt. Q, §1 (NEW).]
SECTION HISTORY
PL 2011, c. 657, Pt. Q, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-D: 2012 MAINE USE TAX COMPLIANCE PROGRAM › 36 §6614. Program return

§6614. 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 2011, c. 657, Pt. Q, §1 (NEW).]
SECTION HISTORY
PL 2011, c. 657, Pt. Q, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 914-D: 2012 MAINE USE TAX COMPLIANCE PROGRAM › 36 §6615. Undisclosed and future use tax liabilities; other settlements

§6615. Undisclosed and future use tax liabilities; other settlements
This chapter may not 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. This chapter may not 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 October 1, 2012, 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 2011, c. 657, Pt. Q, §1 (NEW).]
SECTION HISTORY
PL 2011, c. 657, Pt. Q, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY › 36 §6653. Taxpayer to obtain information

§6653. Taxpayer to obtain information
Before filing a request for reimbursement with the State Tax Assessor pursuant to section 6654, a taxpayer must notify the assessor or assessors for any taxing jurisdiction in which eligible property is subject to tax and for which the taxpayer intends to claim reimbursement that the taxpayer intends to file a reimbursement request. The notification must also include a list of the property that the taxpayer believes constitutes eligible property, the original cost of that property, the date that property was acquired and whether the property was acquired new or used. The taxpayer must submit to the assessor or assessors of each taxing jurisdiction at the same time a request that the assessor or assessors of the taxing jurisdiction provide to the taxpayer a statement identifying the assessed just value of eligible property for which reimbursement will be requested and the associated tax attributed to that property. If the taxpayer submits the request to the assessor or assessors 60 days or more before the commitment date for the property tax year at issue, the assessor or assessors of the taxing jurisdiction shall make the statement available to the taxpayer at the time the taxing jurisdiction first bills the taxpayer for property taxes for the property tax year at issue. If the taxpayer submits the request to the assessor or assessors less than 60 days before the commitment date or after the commitment date, the assessor or assessors shall make the statement available to the taxpayer within 60 days after the request is made.   [PL 1995, c. 368, Pt. FFF, §2 (NEW).]
SECTION HISTORY
PL 1995, c. 368, §FFF2 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY › 36 §6654. Claim for reimbursement

§6654. Claim for reimbursement
A person entitled to reimbursement of property taxes paid with respect to eligible property pursuant to section 6652 may file a claim for reimbursement with the State Tax Assessor. The reimbursement claim must be filed with the State Tax Assessor on or after August 1st and on or before the following December 31st for property taxes paid during the preceding calendar year for which no previous reimbursement pursuant to this chapter has been made. For good cause, the State Tax Assessor may at any time extend the time for filing a claim for reimbursement for a period not exceeding 60 days from the original due date. Except as otherwise provided, the claim must be accompanied by the statement obtained by the claimant pursuant to section 6653. If the claimant requests reimbursement of an amount of tax that differs from the amount of tax specified for the eligible property in the statement provided by the assessor or assessors of the taxing jurisdiction, the claimant must attach to the claim form an explanation of the reasons for that difference and the State Tax Assessor shall determine the correct amount of reimbursement to which the claimant is entitled, taking into consideration both the statement from the assessor or assessors and the taxpayer's explanation. If, for any reason, the claimant is unable to obtain the statement specified in section 6653 from the assessor or assessors within the time specified in section 6653, the claimant must attach to the claim form an explanation of the amount of reimbursement requested and the State Tax Assessor shall process the claim without that statement.   [PL 2001, c. 714, Pt. BB, §1 (AMD); PL 2001, c. 714, Pt. BB, §4 (AFF).]
SECTION HISTORY
PL 1995, c. 368, §FFF2 (NEW). PL 2001, c. 358, §H1 (AMD). PL 2001, c. 358, §H3 (AFF). PL 2001, c. 714, §BB1 (AMD). PL 2001, c. 714, §BB4 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY › 36 §6655. Forms

§6655. Forms
The State Tax Assessor shall prescribe forms for the notice of claim and statement of the assessor or assessors provided in section 6653 and the claim for reimbursement, with instructions, and make those forms available to taxpayers and taxing jurisdictions. The forms must include a checkoff to indicate if the applicant is also receiving tax increment financing.   [PL 2005, c. 12, Pt. BBB, §3 (AMD).]
SECTION HISTORY
PL 1995, c. 368, §FFF2 (NEW). PL 2005, c. 12, §BBB3 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY › 36 §6657. Audit of claim

§6657. Audit of claim
The State Tax Assessor has the authority to audit any claim filed under this chapter and take any action provided in section 384. If the State Tax Assessor determines that the amount of the claimed reimbursement is incorrect, the State Tax Assessor shall redetermine the claim and notify the claimant in writing of the redetermination and the State Tax Assessor's reasons. If the claimant has received reimbursement of an amount that the State Tax Assessor concludes should not have been reimbursed, the State Tax Assessor may issue an assessment for that amount within 3 years from the date the reimbursement claim was filed or at any time if a fraudulent reimbursement claim was filed. The claimant may seek reconsideration, pursuant to section 151, of the redetermination or assessment.   [PL 1995, c. 368, Pt. FFF, §2 (NEW).]
SECTION HISTORY
PL 1995, c. 368, §FFF2 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY › 36 §6658. Subsequent changes

§6658. Subsequent changes
If, after a claim for reimbursement has been filed, the associated property tax assessment is reduced or abated for any reason, or the property tax paid is applied as a credit against the tax assessed pursuant to chapter 111 or 112, the claimant shall file, within 60 days after receipt of the reduction, abatement or credit, an amended claim for reimbursement reflecting the reduction, abatement or credit. If a claimant has received reimbursement for property tax that is reduced, abated or credited against the tax assessed pursuant to chapter 111 or 112, the claimant shall, within 60 days of receipt of the reduction, abatement or credit, refund to the Bureau of Revenue Services the amount of the reimbursement attributable to the property tax that has been reduced, abated or credited. If the claimant fails to make the refund within the 60-day period, the State Tax Assessor, within 3 years from the claimant's receipt of reimbursement, may issue an assessment for the amount that the claimant owes to the Bureau of Revenue Services. The claimant may seek reconsideration, pursuant to section 151, of the assessment.   [PL 2005, c. 457, Pt. BBB, §2 (AMD).]
SECTION HISTORY
PL 1995, c. 368, §FFF2 (NEW). PL 1997, c. 526, §14 (AMD). PL 2001, c. 396, §48 (AMD). PL 2005, c. 457, §BBB2 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY › 36 §6659. Legislative findings

§6659. Legislative findings
The Legislature finds that encouragement of the growth of capital investment in this State is in the public interest and promotes the general welfare of the people of the State. The Legislature further finds that the high cost of owning qualified business property in this State is a disincentive to the growth of capital investment in this State. The Legislature further finds that the program set forth in this chapter is a reasonable means of overcoming this disincentive and will encourage capital investment in this State.   [PL 1995, c. 368, Pt. FFF, §2 (NEW).]
SECTION HISTORY
PL 1995, c. 368, §FFF2 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY › 36 §6660. Availability of information

§6660. Availability of information
Notwithstanding section 191, information contained in applications for reimbursement, the names of persons receiving reimbursement and the amount of reimbursement paid to an applicant may be publicly disclosed by the bureau. This section does not permit the disclosure of taxpayer identification numbers.   [PL 1997, c. 761, §5 (NEW).]
SECTION HISTORY
PL 1997, c. 761, §5 (NEW).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING › 36 §6762. Benefit calculation for calendar years beginning with 2022

§6762. Benefit calculation for calendar years beginning with 2022
Notwithstanding any provision of this chapter to the contrary, for requests for reimbursement under this chapter for calendar years beginning after December 31, 2021, the amount of reimbursement must be based on the benefit base for a qualified employer rather than on the amount of income tax withheld for qualified employees. The commissioner and the State Tax Assessor shall take whatever action is necessary to implement this subsection, including the adoption of routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.   [PL 2021, c. 602, §6 (NEW).]
SECTION HISTORY
PL 2021, c. 602, §6 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING › 36 §6763. Termination

§6763. Termination
The commissioner may not issue a certificate of approval for a business under this chapter after December 31, 2024. All employment tax increment financing benefits provided under this chapter are terminated on December 31, 2034.   [PL 2023, c. 412, Pt. J, §15 (NEW).]
SECTION HISTORY
PL 2023, c. 412, Pt. J, §15 (NEW).
2023 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).