Maine Revised Statutes Title 36 Sec. 697 – Audits; determination of bureau
Current as of: 2023 | Check for updates
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Terms Used In Maine Revised Statutes Title 36 Sec. 697
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Municipality: shall include cities, towns and plantations. See Maine Revised Statutes Title 36 Sec. 501
The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if exemptions have been properly approved. If the bureau determines that an exemption was improperly approved, the bureau shall ensure, by setoff against other payments due the municipality or otherwise, that the municipality is not reimbursed for the exemption. A municipality that is aggrieved by a determination of the bureau under this section may appeal pursuant to section 151. [PL 2021, c. 181, Pt. C, §6 (AMD).]
SECTION HISTORY
PL 2005, c. 623, §1 (NEW). PL 2017, c. 211, Pt. A, §11 (AMD). PL 2021, c. 181, Pt. C, §6 (AMD).