Maine Revised Statutes Title 36 Sec. 6592 – Administration
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The State Tax Assessor shall administer the initiative. The initiative applies to tax liabilities that are assessed as of September 1, 2009. A taxpayer may participate in the initiative without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiative is conditioned upon the taxpayer’s agreement to forgo or to withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the tax initiative and not to claim a refund of money paid under the initiative. This initiative is available to a taxpayer if the taxpayer: [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
1. Application. Properly completes and files a 2009 tax initiative application as described in section 6595 and as required by the assessor;
[PL 2009, c. 213, Pt. PPP, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6592
- 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 as described in section 6595 by the end of the initiative period under section 6594;
[PL 2009, c. 213, Pt. PPP, §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. 213, Pt. PPP, §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. 213, Pt. PPP, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 213, Pt. PPP, §1 (NEW).