Terms Used In Maine Revised Statutes Title 36 Sec. 6759

  • Commissioner: means the Commissioner of Economic and Community Development. See Maine Revised Statutes Title 36 Sec. 6753
  • 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
The commissioner shall administer this Act. The commissioner and the State Tax Assessor may adopt rules pursuant to the Maine Administrative Procedure Act for implementation of the program, including, but not limited to, rules for determining and certifying eligibility. The commissioner may also by rule establish fees, including fees payable to the State Tax Assessor for obligations under this chapter. Any fees collected pursuant to this chapter must be deposited into a special revenue account administered by the State Tax Assessor and those fees may be used only to defray the actual costs of administering this Act. [PL 2011, c. 655, Pt. DD, §16 (AMD); PL 2011, c. 655, Pt. DD, §24 (AFF).]
SECTION HISTORY

PL 1995, c. 669, §5 (NEW). PL 2011, c. 655, Pt. DD, §16 (AMD). PL 2011, c. 655, Pt. DD, §24 (AFF).