Terms Used In Maine Revised Statutes > Title 36 > Part 9 > Chapter 914-D - 2012 Maine Use Tax Compliance Program

• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Lookback period: means the period from January 1, 2006 to December 31, 2011. See Maine Revised Statutes Title 36 Sec. 6612
• Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
• Program period: means the period from October 1, 2012 to November 30, 2012. See Maine Revised Statutes Title 36 Sec. 6612
• Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
• 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