143 chapters · 917 sections in this title.
36 M.R.S. § 6571 2003 Maine Tax Amnesty Program established
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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…
36 M.R.S. § 6572 Administration
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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 tax…
36 M.R.S. § 6573 Undisclosed liabilities
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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…
36 M.R.S. § 6574 Amnesty period
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The time period during which a 2003 amnesty return, described in section 6575, may be filed is September 1, 2003 to November 30, 2003.