Maine Revised Statutes Title 36 Sec. 142 – Cancellation and abatement
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Terms Used In Maine Revised Statutes Title 36 Sec. 142
- 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
The State Tax Assessor may, within 3 years from the date of assessment or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, cancel any tax that has been levied illegally. In addition, if justice requires, the assessor may, with the approval of the Governor or the Governor’s designee, abate, within 3 years from the date of assessment or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, all or any part of any tax assessed by the assessor. The decision of the assessor pursuant to this section not to abate all or any part of any tax assessed under this Title is not subject to review under section 151. [PL 1999, c. 708, §6 (RPR).]
SECTION HISTORY
PL 1985, c. 691, §2 (NEW). PL 1997, c. 504, §2 (AMD). PL 1999, c. 414, §6 (AMD). PL 1999, c. 521, §A1 (AMD). PL 1999, c. 708, §6 (RPR).