Maine Revised Statutes Title 36 Sec. 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 were assessed as of June 30, 2005 and interest and penalties subsequently assessed on such tax liabilities. A taxpayer may participate in the initiatives without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiatives is conditioned upon the taxpayer’s agreement to forgo or withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the initiatives and not to claim a refund of money paid under the initiatives. These initiatives are available to a taxpayer if the taxpayer: [PL 2009, c. 571, Pt. HH, §1 (NEW).]
1. Application. Properly completes and files a 2010 tax initiatives application as described in section 6605 and as required by the assessor;
[PL 2009, c. 571, Pt. HH, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6602
- Conviction: A judgement of guilt against a criminal defendant.
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
2. Tax, interest and penalty paid. Pays all tax, interest and penalty for the respective initiative as described in section 6606 by the end of the initiatives period under section 6604;
[PL 2009, c. 571, Pt. HH, §1 (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 2009, c. 571, Pt. HH, §1 (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 2009, c. 571, Pt. HH, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 571, Pt. HH, §1 (NEW).