143 chapters · 917 sections in this title.
36 M.R.S. § 6751 Short title
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This chapter may be known and cited as the "Maine Employment Tax Increment Financing Act."
36 M.R.S. § 6752 Program established; declaration of public purpose
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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 imp…
36 M.R.S. § 6753 Definitions
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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1995, c. 669, §5 (NEW).] 1. Affiliated businesses. 1-A. Affiliated business. "Affiliated business" means a member of a group of 2 or more businesses in which more…
36 M.R.S. § 6754 Reimbursement allowed
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1. Generally. Subject to the provisions of subsection 2, a qualified business is entitled to reimbursement of gross wages paid during the calendar year for which reimbursement is requested and attributed to qualified employees after July 1, 1996 in the following amounts. A. For q…