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145 chapters · 932 sections in this title.
36 M.R.S. § 6611 Program established
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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 im…
36 M.R.S. § 6612 Definitions
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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. 2. Program period. "Program peri…
36 M.R.S. § 6613 Administration; conditions for participation
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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 partic…
36 M.R.S. § 6614 Program return
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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 …