143 chapters · 917 sections in this title.
36 M.R.S. § 6601 2010 Tax Receivables Reduction Initiatives established
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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…
36 M.R.S. § 6602 Administration
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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 …
36 M.R.S. § 6603 Undisclosed liabilities
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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 a…
36 M.R.S. § 6604 Initiatives period
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A 2010 tax initiatives application described in section 6605 may be filed from September 1, 2010 to November 30, 2010.