reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE › 36 §6232. Municipal authority

§6232. Municipal authority
The legislative body of a municipality may by ordinance adopt a program to provide benefits to persons with homesteads in the municipality. A municipality may choose to restrict the program to persons who meet minimum age requirements as long as the minimum is not less than 62 years of age.   [PL 2019, c. 159, §1 (AMD).]
1.  Conditions of program.
Except as provided in subsection 1‑A, a program adopted under this section must:
A. Require that the claimant has maintained a homestead in the municipality for a certain period of time, as determined by the municipality;   [PL 2019, c. 159, §2 (AMD).]
B. Provide benefits for both owners and renters of homesteads; and   [PL 2005, c. 395, §4 (NEW).]
C. Calculate benefits in a way that provides greater benefits proportionally to claimants with lower incomes in relation to their property taxes accrued or rent constituting property taxes accrued.   [PL 2005, c. 395, §4 (NEW).]
A program adopted under this section may impose additional standards of eligibility and procedures, as long as those standards are established by the municipality by ordinance.
[PL 2019, c. 159, §2 (AMD).]
1-A.  Volunteer program.
A municipality may by ordinance adopt a program that permits claimants who are at least 60 years of age to earn benefits up to an annual maximum of $1,000 or 100 times the state minimum hourly wage under Title 26, section 664, subsection 1, whichever is greater, by volunteering to provide services to the municipality. A program adopted under this subsection does not need to meet the requirements of subsection 1, paragraph B or C. Benefits provided under this subsection must be related to the amount of volunteer service provided. Benefits received under this subsection may not be considered income for purposes of Part 8. A municipality may by ordinance establish procedures and additional standards of eligibility for a program adopted under this subsection.
[PL 2019, c. 607, Pt. A, §10 (AMD).]
2.  Relationship to state program.
[PL 2013, c. 455, §2 (RP).]
3.  Repeal of program.
A municipality that has adopted a program under this section may repeal it through the same procedure by which the program was adopted.
[PL 2005, c. 395, §4 (NEW).]
SECTION HISTORY
PL 2005, c. 395, §4 (NEW). PL 2007, c. 635, §§1, 2 (AMD). PL 2013, c. 455, §2 (AMD). PL 2019, c. 36, §1 (AMD). PL 2019, c. 159, §§1, 2 (AMD). PL 2019, c. 607, Pt. A, §10 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE › 36 §6233. Termination of program (REPEALED)

§6233. Termination of program
(REPEALED)
SECTION HISTORY
RR 2013, c. 1, §56 (COR). PL 2013, c. 368, Pt. L, §3 (NEW). PL 2013, c. 455, §3 (RP). PL 2013, c. 455, §4 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 907-A: MUNICIPAL PROPERTY TAX ASSISTANCE › 36 §6234. Municipal authority; veterans

§6234. Municipal authority; veterans
The legislative body of a municipality may by ordinance adopt a program to provide benefits to veterans owning or renting a permanent residence in the municipality.   [PL 2021, c. 630, Pt. B, §5 (AMD).]
1.  Definitions.
For the purposes of this section, the following terms have the following meanings.
A. [PL 2021, c. 630, Pt. B, §5 (RP).]
A-1. "Permanent residence" has the same meaning as in section 681, subsection 3.   [PL 2021, c. 630, Pt. B, §5 (NEW).]
B. "Veteran" has the same meaning as in section 653, subsection 1, paragraph E and includes any family members eligible for an exemption under that subsection.   [PL 2021, c. 69, §1 (NEW).]
[PL 2021, c. 630, Pt. B, §5 (AMD).]
2.  Conditions of program.
A program adopted under this section must:
A. Require that the claimant has maintained a permanent residence in the municipality for a certain period of time, as determined by the municipality;   [PL 2021, c. 630, Pt. B, §5 (AMD).]
B. Provide benefits for both owners and renters of permanent residences; and   [PL 2021, c. 630, Pt. B, §5 (AMD).]
C. Calculate benefits in a way that provides that:
(1) If the claimant is the owner of the property, the benefit is equal to the difference between the reduction in property tax due to the exemptions provided in section 653 and the amount of property tax reduction that would have applied if the assessed value of the property was the same as the just value; and
(2) If the claimant is a renter, the benefit is equal to $100.   [PL 2021, c. 69, §1 (NEW).]
[PL 2021, c. 630, Pt. B, §5 (AMD).]
3.  Repeal of program.
A municipality that has adopted a program under this section may repeal it through the same procedure by which the program was adopted.
[PL 2021, c. 69, §1 (NEW).]
SECTION HISTORY
PL 2021, c. 69, §1 (NEW). PL 2021, c. 630, Pt. B, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6250. Definitions

§6250. Definitions
As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.   [PL 1989, c. 534, Pt. C, §1 (NEW).]
1.  Benefited property.
[PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §1 (RP).]
2.  Bureau.
"Bureau" means the Bureau of Revenue Services.
[PL 1989, c. 534, Pt. C, §1 (NEW); PL 1997, c. 526, §14 (AMD).]
2-A.  Disability.
"Disability" means a permanent and total impairment or condition that prevents an individual from being employed as determined by an agency of this State or of the Federal Government or pursuant to routine technical rules adopted by the State Tax Assessor.
[PL 2021, c. 483, Pt. AA, §2 (NEW).]
3.  Homestead.
"Homestead" means the owner-occupied principal dwelling owned by the taxpayer and up to 10 contiguous acres upon which it is located. If the homestead is located in a multi-unit building, the homestead is the portion of the building actually used as the principal dwelling and its percentage of the value of the common elements and of the value of the tax lot upon which it is built. The percentage is the value of the unit consisting of the homestead compared to the total value of the building exclusive of the common elements, if any. "Homestead" includes the taxpayer-occupied principal dwelling and up to 10 contiguous acres upon which it is located that is held in a revocable living trust for the benefit of the taxpayer.
[PL 2021, c. 483, Pt. AA, §3 (AMD).]
3-A.  Liquid asset.
"Liquid asset" means something of value available to an individual that can be converted to cash in 3 months or less and includes:
A. Bank accounts;   [PL 2021, c. 483, Pt. AA, §4 (NEW).]
B. Certificates of deposit;   [PL 2021, c. 483, Pt. AA, §4 (NEW).]
C. Money market and mutual funds;   [PL 2021, c. 483, Pt. AA, §4 (NEW).]
D. Life insurance policies;   [PL 2021, c. 483, Pt. AA, §4 (NEW).]
E. Stocks and bonds; and   [PL 2021, c. 483, Pt. AA, §4 (NEW).]
F. Lump-sum payments and inheritances.   [PL 2021, c. 483, Pt. AA, §4 (NEW).]
[PL 2021, c. 483, Pt. AA, §4 (NEW).]
3-B.  Municipality.
"Municipality" means a city, town, plantation or the unorganized territory.
[PL 2021, c. 483, Pt. AA, §5 (NEW).]
4.  Tax-deferred property.
"Tax-deferred property" means the property upon which taxes are deferred under this chapter.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
5.  Taxes.
"Taxes" or "property taxes" means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
6.  Taxpayer.
"Taxpayer" means an individual who has filed a claim for deferral under this chapter or individuals who have jointly filed a claim for deferral under this chapter.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §1 (AMD). PL 1997, c. 526, §14 (AMD). PL 2021, c. 483, Pt. AA, §§2-5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6252. Property entitled to deferral

§6252. Property entitled to deferral
In order to qualify for tax deferral under this chapter, the property must meet all of the following requirements when the claim is filed and thereafter as long as the payment of taxes by the taxpayer is deferred.   [PL 1989, c. 534, Pt. C, §1 (NEW).]
1.  Claimant's homestead.
The property must be the homestead of the individual or individuals who file the claim for deferral, except for an individual required to be absent from the homestead by reason of health.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
2.  Fee simple estate.
The individual claiming a deferral must, solely or together with the individual's spouse, own the fee simple estate or be purchasing the fee simple estate under a recorded instrument of sale, or 2 or more individuals must together own or be purchasing the fee simple estate with rights of survivorship under a recorded instrument of sale if all owners live in the homestead.
[PL 2021, c. 483, Pt. AA, §7 (AMD).]
3.  No prohibitions.
There must be no prohibition to the deferral of property taxes contained in any provision of federal law, rule or regulation applicable to a mortgage, trust deed, land sale contract or conditional sale contract for which the homestead is security.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
4.  No duplicate deferral.
The property is not receiving a deferral of taxes under chapter 908‑A.
[PL 2021, c. 483, Pt. AA, §8 (NEW).]
5.  No municipal lien.
The property does not have an existing municipal lien against it other than a lien released pursuant to section 6252-A, subsection 5.
[PL 2023, c. 412, Pt. S, §8 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §§7-9 (AMD). PL 2023, c. 412, Pt. S, §8 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6252-A. Deferral of delinquent taxes

§6252-A. Deferral of delinquent taxes
Notwithstanding section 6252, subsection 5, a taxpayer who owes delinquent property taxes and whose property is subject to a municipal lien may qualify for tax deferral of a homestead under this chapter subject to the following conditions.   [PL 2023, c. 412, Pt. S, §9 (NEW).]
1.  Limit 2 years.
The taxpayer owes no more than 2 years of delinquent property taxes at the time of application for deferral.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
2.  Added to deferred taxes.
The amount of delinquent property taxes, plus interest and costs, must be determined as of a predetermined payoff date. This amount must be added to the amount of tax deferred for the first fiscal year pursuant to section 6251, subsection 2, paragraph A.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
3.  State lien.
The amount of the state lien under section 6254 must be increased by the amount of delinquent property taxes deferred under this section.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
4.  Reimbursed to municipality or unorganized territory.
An amount equal to the delinquent property taxes, interest and costs must be included in the certification provided by the State Tax Assessor to the Treasurer of State and reimbursed to the municipality or to the Unorganized Territory Education and Services Fund by the Treasurer of State pursuant to section 6257, subsection 1.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
5.  Release of lien.
Upon receipt of full reimbursement for delinquent property taxes, interest and costs, the municipality, or the State Tax Assessor for the unorganized territory, shall release the lien attached to the homestead for those delinquent property taxes, interest and costs.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
6.  Restriction.
A taxpayer who owes delinquent taxes for more than one residential property within the State is not eligible to claim a deferral.
[PL 2023, c. 412, Pt. S, §9 (NEW).]
SECTION HISTORY
PL 2023, c. 412, Pt. S, §9 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6253. Claim forms; contents

§6253. Claim forms; contents
1.  Administration.
A taxpayer's claim for deferral under this chapter must be in writing on a form supplied by the bureau and must:
A. Describe the homestead;   [PL 1989, c. 534, Pt. C, §1 (NEW).]
B. Provide information establishing the eligibility for the deferral under this chapter, including information that establishes that the liquid assets and the income, as defined in section 5219‑KK, subsection 1, paragraph D, are less than the limits set by section 6251, subsection 1 for the calendar year immediately preceding the calendar year in which the claim is filed; and   [PL 2021, c. 483, Pt. AA, §10 (AMD).]
C. Contain any information required by the bureau to show that the requirements of section 6252 have been met.   [PL 2021, c. 483, Pt. AA, §10 (AMD).]
[PL 2021, c. 483, Pt. AA, §10 (AMD).]
2.  Statement verification.
The claim must contain a statement verified by a written declaration of the taxpayer making the claim that the statements contained in the claim are true.
[PL 2021, c. 483, Pt. AA, §10 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §10 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6255. Listing of tax-deferred property; interest accrual

§6255. Listing of tax-deferred property; interest accrual
1.  Tax-deferred property list.
If eligibility for deferral of homestead property is established as provided in this chapter, the bureau shall notify the municipal assessor and the municipal assessor shall show on the current ad valorem assessment and tax roll which property is tax-deferred property by an entry clearly designating that property as tax-deferred property.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
2.  Tax statement.
When requested by the bureau, the municipal tax collector shall send to the bureau as soon as the taxes are extended upon the roll the tax statement for each tax-deferred property.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
3.  Interest.
Interest accrues on the actual amount of payments advanced to the municipality for the tax-deferred property pursuant to section 186 reduced by one percentage point.
[PL 2021, c. 483, Pt. AA, §13 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §13 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6256. Recording liens in county; recording constitutes notice of state lien

§6256. Recording liens in county; recording constitutes notice of state lien
1.  Recording of liens.
For each municipality in which there is tax-deferred property, the bureau shall cause to be recorded in the mortgage records of the county, a list of tax-deferred properties of that municipality. The list must contain a description of the property as listed in the municipal valuation together with the name of the owner listed on the valuation. The list must be corrected annually to reflect the addition or deletion of deferred properties as well as partial payments received.
[PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §5 (AMD).]
2.  Notice of recording.
The recording of the tax-deferred properties under subsection 1 is notice that the bureau claims a lien against those properties in the amount of the deferred taxes plus interest together with any fees paid to the county register of deeds in connection with the recording, release or satisfaction of the lien, even though the amount of taxes, interest or fees is not listed.
[PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §5 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §5 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6257. Payment of amount equivalent to deferred taxes by the State

§6257. Payment of amount equivalent to deferred taxes by the State
1.  Payment of deferred taxes.
Within 30 days of the receipt of information from a municipal tax collector concerning the amount of deferred property taxes in the respective municipality, the State Tax Assessor shall certify that amount to the Treasurer of State who shall make payment to the municipality on or before the 15th day of the following month. Payments made for deferred property taxes in the unorganized territory must be made to the Unorganized Territory Education and Services Fund established in section 1605.
[PL 2021, c. 483, Pt. AA, §14 (AMD).]
1-A.  Prorated payment of deferred taxes.
[PL 2021, c. 483, Pt. AA, §14 (RP).]
1-B.  Reimbursement to taxpayers.
[PL 2021, c. 483, Pt. AA, §14 (RP).]
2.  Accounts maintained.
The bureau shall maintain accounts for each deferred property.
[PL 2021, c. 483, Pt. AA, §14 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §6 (AMD). PL 1991, c. 528, §DD1 (AMD). PL 1991, c. 528, §RRR (AFF). PL 1991, c. 591, §DD1 (AMD). PL 1991, c. 622, §CC1 (AMD). PL 2021, c. 483, Pt. AA, §14 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6258. Annual notice to taxpayer

§6258. Annual notice to taxpayer
1.  Annual deferral notice.
On or before December 15th of each year, the bureau shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice must:
A. Inform the taxpayer that the property taxes have been deferred in the current year;   [PL 1989, c. 534, Pt. C, §1 (NEW).]
B. Show the total amount of deferred taxes remaining unpaid since initial application for deferral and the interest accruing therein to November 15th of the current year;   [PL 1989, c. 534, Pt. C, §1 (NEW).]
C. Inform the taxpayer that voluntary payment of the deferred taxes may be made at any time to the bureau; and   [PL 1989, c. 534, Pt. C, §1 (NEW).]
D. Contain any other information that the bureau considers necessary to facilitate administration of the homestead deferral program including, but not limited to, the right of the taxpayer to submit any amount of money to reduce the total amount of the deferred taxes and interest and the right of the taxpayer to withdraw from the deferral of future property taxes under this chapter by notifying the bureau by any method that the bureau may prescribe.   [PL 2021, c. 483, Pt. AA, §15 (AMD).]
[PL 2021, c. 483, Pt. AA, §15 (AMD).]
2.  Notice mailed.
The bureau shall give the notice required under subsection 1 by mail sent to the residence address of the taxpayer as shown in the claim for deferral or as otherwise determined by the bureau to be the correct address of the taxpayer.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §7 (AMD). PL 2021, c. 483, Pt. AA, §15 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6259. Events requiring payment of deferred tax and interest

§6259. Events requiring payment of deferred tax and interest
Subject to section 6261, all deferred property taxes, including accrued interest, become payable as provided in section 6260 when:   [PL 1989, c. 534, Pt. C, §1 (NEW).]
1.  Death of claimant.
The taxpayer who claimed deferment of collection of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayers who originally claimed deferment of collection of property taxes under section 6251 dies;
[PL 1989, c. 534, Pt. C, §1 (NEW).]
2.  Sale of property.
The property with respect to which deferment of collection of taxes is claimed is sold, a contract to sell is entered into, or some person other than the taxpayer who claimed the deferment becomes the owner of the property;
[PL 1989, c. 534, Pt. C, §1 (NEW).]
3.  Claimant moves.
The tax-deferred property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from that tax-deferred property by reason of health; or
[PL 1989, c. 534, Pt. C, §1 (NEW).]
4.  Removal of home.
The tax-deferred property, a mobile or floating home, is moved out of the State.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6260. Time for payments; delinquencies

§6260. Time for payments; delinquencies
Whenever any of the circumstances listed in section 6259 occurs:   [PL 1989, c. 534, Pt. C, §1 (NEW).]
1.  Continuation of assessment year.
The deferral of taxes for the assessment year in which the circumstance occurs shall continue for that assessment year;
[PL 1989, c. 534, Pt. C, §1 (NEW).]
2.  Deferred property taxes due.
The amounts of deferred property taxes, including accrued interest, for all years are due and payable to the bureau within 12 months of the date on which the circumstance occurs, except as provided in subsection 3 and sections 6261 and 6263;
[PL 2023, c. 441, Pt. B, §5 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
3.  Out-of-state move.
Notwithstanding the provisions of subsection 2 and section 6263, when the circumstance listed in section 6259, subsection 4, occurs, the amount of deferred taxes shall be due and payable 5 days before the date of removal of the property from the State; and
[PL 1989, c. 534, Pt. C, §1 (NEW).]
4.  Delinquency.
If the amounts falling due as provided in this section are not paid on the indicated due date or as extended under section 6263, those amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in section 6254.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 1991, c. 846, §38 (AMD). PL 2023, c. 441, Pt. B, §5 (AMD). PL 2023, c. 441, Pt. B, §7 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6261. Election by spouse to continue tax deferral

§6261. Election by spouse to continue tax deferral
1.  Continuation by spouse.
When one of the circumstances listed in section 6259, subsections 1 to 3 occurs, the spouse who did not or was not eligible to file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim within the time and in the manner provided under section 6251 if:
A. The spouse of the taxpayer is or will be 65 years of age or older not later than 6 months from the day the circumstance listed in section 6259, subsections 1 to 3 occurs; and   [PL 1989, c. 534, Pt. C, §1 (NEW).]
B. The property is the homestead of the spouse of the taxpayer and meets the requirements of section 6252, subsection 2.   [PL 1989, c. 534, Pt. C, §1 (NEW).]
[PL 1989, c. 534, Pt. C, §1 (NEW).]
2.  Continuation of deferral by spouse.
A spouse who does not meet the age requirements of subsection 1, paragraph A or the disability requirement of section 6251, subsection 1, paragraph A, but is otherwise qualified to continue the property in its tax-deferred status under subsection 1 may continue the deferral of property taxes deferred for previous years by filing a claim within the time and in the manner provided under section 6251. If a spouse eligible for and continuing the deferral of taxes previously deferred under this subsection becomes 65 years of age or meets the disability requirement of section 6251, subsection 1, paragraph A prior to April 1st of any year, the spouse may elect to continue the deferral of previous years' taxes deferred under this subsection and may elect to defer the current assessment year's taxes on the homestead by filing a claim within the time and in the manner provided under section 6251. Thereafter, payment of the taxes levied on the homestead and deferred under this subsection and payment of taxes levied on the homestead in the current assessment year and in future years may be deferred in the manner provided in and subject to this chapter.
[PL 2021, c. 483, Pt. AA, §16 (AMD).]
3.  Filing extension.
Notwithstanding that section 6251 requires that a claim be filed no later than April 1st, if the bureau determines that good and sufficient cause exists for the failure of a spouse to file a claim under this section on or before April 1st, the claim may be filed within 90 days after notice of taxes due and payable under section 6260 is mailed or delivered by the department to the taxpayer or spouse.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §16 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6262. Voluntary payment of deferred tax and interest

§6262. Voluntary payment of deferred tax and interest
1.  Payments.
All payments of deferred taxes shall be made to the bureau.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
2.  Taxes and interest.
Subject to subsection 3, all or part of the deferred taxes and accrued interest may at any time be paid to the bureau by:
A. The taxpayer or the spouse of the taxpayer;   [PL 2021, c. 483, Pt. AA, §17 (AMD).]
B. The next of kin of the taxpayer, heir at law of the taxpayer, child of the taxpayer or any person having or claiming a legal or equitable interest in the property; or   [PL 2021, c. 483, Pt. AA, §17 (AMD).]
C. Any other person or organization making a payment as a gift to the taxpayer.   [PL 2021, c. 483, Pt. AA, §17 (NEW).]
[PL 2021, c. 483, Pt. AA, §17 (AMD).]
3.  Notice of payment.
A person listed in subsection 2, paragraph B or C may make the payments only if no objection is made by the taxpayer within 30 days after the bureau deposits in the mail notice to the taxpayer of the fact that the payment has been tendered.
[PL 2021, c. 483, Pt. AA, §18 (AMD).]
4.  Payment application.
Any payment made under this section shall be applied first against accrued interest and any remainder against the deferred taxes. This payment does not affect the deferred-tax status of the property. Unless otherwise provided by law, this payment does not give the person paying the taxes any interest in the property or any claim against the estate, in the absence of a valid agreement to the contrary.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
5.  Lien discharge.
When the deferred taxes and accrued interest are paid in full and the property is no longer subject to deferral, the bureau shall prepare and record in the county in which the property is located a lien discharge.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §§17, 18 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6263. Extension of time for payment upon death of claimant or spouse

§6263. Extension of time for payment upon death of claimant or spouse
1.  Payment extension.
If the taxpayer who claimed homestead property tax deferral dies, or if a spouse who continued the deferral under section 6261 dies, the bureau may extend the time for payment of the deferred taxes and interest accruing with respect to the taxes becoming due and payable under section 6260, subsection 2, if:
A. The homestead property becomes property of an individual or individuals:
(1) By inheritance or devise; or
(2) If the individual or individuals are heirs or devisees in the course of settlement of the estate;   [PL 1989, c. 534, Pt. C, §1 (NEW).]
B. An individual or individuals commence occupancy of the property as a principal residence within 12 months of the date of death; and   [PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
C. An individual or individuals make application to the bureau for an extension of time for payment of the deferred taxes and interest within 12 months of the date of death.   [PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
[PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
2.  Extension terms.
Subject to paragraph B, an extension granted under subsection 1 must be for a period not to exceed 6 years from the date of death. The terms and conditions under which the extension is granted must be in accordance with a written agreement entered into by the bureau and the individual or individuals.
An extension granted under this section terminates immediately if:
A. The homestead property is sold or otherwise transferred by any party to the extension agreement;   [PL 1989, c. 534, Pt. C, §1 (NEW).]
B. All of the heirs or devisees who are parties to the extension agreement cease to occupy the property as a principal residence; or   [PL 1989, c. 534, Pt. C, §1 (NEW).]
C. The homestead property, a mobile or floating home, is moved out of the State.   [PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
[PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
3.  Accrued interest.
During the period of extension, and until paid, the deferred taxes continue to accrue interest in the same manner and at the same rate as provided under section 6255, subsection 3. Interest may not accrue upon interest.
[PL 2023, c. 441, Pt. B, §6 (AMD); PL 2023, c. 441, Pt. B, §7 (AFF).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2023, c. 441, Pt. B, §6 (AMD). PL 2023, c. 441, Pt. B, §7 (AFF).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 908: DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES › 36 §6264. Limitations

§6264. Limitations
Nothing in this chapter is intended to or may be construed to:   [PL 1989, c. 534, Pt. C, §1 (NEW).]
1.  Foreclosure.
Prevent the collection, by foreclosure, of property taxes which become a lien against tax-deferred property;
[PL 1989, c. 534, Pt. C, §1 (NEW).]
2.  Benefited property.
[PL 1989, c. 534, Pt. C, §1 (NEW); PL 1989, c. 713, §8 (RP).]
3.  Land provisions.
Affect any provision of any mortgage, or other instrument relating to land, requiring a person to pay property taxes.
[PL 1989, c. 534, Pt. C, §1 (NEW).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 1989, c. 713, §8 (AMD).
2023 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).
2023 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).
2023 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 909: 1987 TAX REBATE ACT (REPEALED) › 36 §6301. Short title (REPEALED)

§6301. Short title
(REPEALED)
SECTION HISTORY
PL 1987, c. 832, §2 (NEW). PL 1995, c. 281, §38 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 909: 1987 TAX REBATE ACT (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 909: 1987 TAX REBATE ACT (REPEALED) › 36 §6303. Rebate checks (REPEALED)

§6303. Rebate checks
(REPEALED)
SECTION HISTORY
PL 1987, c. 832, §2 (NEW). PL 1995, c. 281, §38 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 909: 1987 TAX REBATE ACT (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT (REPEALED) › 36 §6401. Short title (REPEALED)

§6401. Short title
(REPEALED)
SECTION HISTORY
PL 1987, c. 876, §7 (NEW). PL 1995, c. 281, §39 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 910: 1988 INDIVIDUAL SURPLUS RETURN ACT (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT (REPEALED) › 36 §6501. Short title (REPEALED)

§6501. Short title
(REPEALED)
SECTION HISTORY
PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT (REPEALED) › 36 §6502. Return rates (REPEALED)

§6502. Return rates
(REPEALED)
SECTION HISTORY
PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT (REPEALED) › 36 §6503. Eligible taxpayer (REPEALED)

§6503. Eligible taxpayer
(REPEALED)
SECTION HISTORY
PL 1987, c. 876, §8 (NEW). PL 1995, c. 281, §40 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 911: 1988 CORPORATE SURPLUS RETURN ACT (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 913: TAX AMNESTY (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 913: TAX AMNESTY (REPEALED) › 36 §6552. Definitions (REPEALED)

§6552. Definitions
(REPEALED)
SECTION HISTORY
PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 913: TAX AMNESTY (REPEALED) › 36 §6553. Administration (REPEALED)

§6553. Administration
(REPEALED)
SECTION HISTORY
PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 913: TAX AMNESTY (REPEALED) › 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).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 913: TAX AMNESTY (REPEALED) › 36 §6555. Undisclosed liabilities (REPEALED)

§6555. Undisclosed liabilities
(REPEALED)
SECTION HISTORY
PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 913: TAX AMNESTY (REPEALED) › 36 §6556. Amnesty period (REPEALED)

§6556. Amnesty period
(REPEALED)
SECTION HISTORY
PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 913: TAX AMNESTY (REPEALED) › 36 §6557. Amnesty return (REPEALED)

§6557. Amnesty return
(REPEALED)
SECTION HISTORY
PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 913: TAX AMNESTY (REPEALED) › 36 §6558. Payment plan (REPEALED)

§6558. Payment plan
(REPEALED)
SECTION HISTORY
PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 9: TAXPAYER BENEFIT PROGRAMS › Chapter 913: TAX AMNESTY (REPEALED) › 36 §6559. Amnesty receipts (REPEALED)

§6559. Amnesty receipts
(REPEALED)
SECTION HISTORY
PL 1989, c. 880, §A1 (NEW). PL 1995, c. 281, §41 (RP).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).
2023 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).