Maine Revised Statutes Title 36 Sec. 6661 – Certain leased property
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Terms Used In Maine Revised Statutes Title 36 Sec. 6661
- Eligible property: includes , without limitation, repair parts, replacement parts, additions, accessions and accessories to other qualified business property placed in service on or before April 1, 1995 if the part, addition, accession or accessory is first placed in service, or constitutes construction in progress, in the State after April 1, 1995, unless that property is eligible business equipment as defined in section 691, subsection 1. See Maine Revised Statutes Title 36 Sec. 6651
A lessor of eligible property shall pay over to the lessee of that property reimbursement of property taxes received by the lessor under this chapter with respect to that property to the extent that the lessor has been reimbursed for those taxes by the lessee. [PL 2001, c. 392, §1 (NEW); PL 2001, c. 392, §3 (AFF).]
Revisor’s Note: §6661. Program name (As enacted by PL 2001, c. 396, §49 is REALLOCATED TO TITLE 36, SECTION 6663)
SECTION HISTORY
RR 2001, c. 1, §46 (RAL). PL 2001, c. 392, §1 (NEW). PL 2001, c. 392, §3 (AFF). PL 2001, c. 396, §49 (NEW).