Maine Revised Statutes Title 36 Sec. 6583 – Administration; conditions for participation
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The State Tax Assessor shall administer the program. Participation in the program is conditioned upon each participating taxpayer‘s agreement to forgo the right to protest or pursue an administrative or judicial proceeding with regard to use taxes paid under the program. A participating taxpayer that timely submits the special use tax return as required by subsection 2 with no material misrepresentations or material omissions and that timely makes the use tax payment or payments required by subsections 3 and 4 is absolved from further liability for use taxes incurred prior to January 1, 2006 and is also absolved from liability for criminal prosecution and civil penalties and interest related to those taxes. The following conditions apply to the program. [PL 2005, c. 519, Pt. TT, §1 (NEW).]
1. Limited to unknown liabilities. The program is limited to unknown liabilities only. For purposes of this subsection, an “unknown liability” is a use tax liability that has not been assessed at the time the special use tax return described in section 6584 is received by the assessor.
[PL 2005, c. 519, Pt. TT, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6583
- 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, 2000 to December 31, 2005. See Maine Revised Statutes Title 36 Sec. 6582
- Program period: means the period from July 1, 2006 to December 31, 2006. See Maine Revised Statutes Title 36 Sec. 6582
- 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
2. Return filed and tax liability reported. A participating taxpayer must properly complete and file with the assessor, before the end of the program period, a special use tax return as described in section 6584 reporting all previously unreported and unpaid State of Maine use tax liabilities incurred by the taxpayer during the lookback period.
[PL 2005, c. 519, Pt. TT, §1 (NEW).]
3. Tax paid; 3 high years. Except as provided by subsection 4, a participating taxpayer must pay in full, by the end of the program period, the use tax liability incurred by the taxpayer during the 3 calendar years of the lookback period with the highest use tax liability as reported on the special use tax return described in section 6584. A participating taxpayer must agree to forgo the right to seek a refund of, or file a petition for reconsideration with respect to, the tax paid with the return.
[PL 2005, c. 519, Pt. TT, §1 (NEW).]
4. Payment plans allowed; interest. A participating taxpayer may elect to make payment of the taxes reported under the program after the expiration of the program period, but only pursuant to a payment plan approved by the assessor. A payment plan approved by the assessor may not provide for payments beyond December 31, 2007. Interest at the rate established pursuant to section 186 accrues on any payments made after the expiration of the program period.
[PL 2005, c. 519, Pt. TT, §1 (NEW).]
SECTION HISTORY
PL 2005, c. 519, §TT1 (NEW).