Maine Revised Statutes > Title 36 > Part 9 – Taxpayer Benefit Programs
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Terms Used In Maine Revised Statutes > Title 36 > Part 9 - Taxpayer Benefit Programs
- Adult: means a person who has attained the age of 18 years. See Maine Revised Statutes Title 1 Sec. 72
- Advice and consent: Under the Constitution, presidential nominations for executive and judicial posts take effect only when confirmed by the Senate, and international treaties become effective only when the Senate approves them by a two-thirds vote.
- Affiliated business: means a member of a group of 2 or more businesses in which more than 50% of the voting stock of each member corporation or more than 50% of the ownership interest in a business other than a corporation is directly or indirectly owned by a common owner or owners, either corporate or noncorporate, or by one or more of the member businesses. See Maine Revised Statutes Title 36 Sec. 6753
- Allegation: something that someone says happened.
- Alternative working hours employment: means employment in the classified or unclassified service capable of being filled through flexible hours, job-sharing or part-time employment, as defined in subsections 2, 3 and 4. See Maine Revised Statutes Title 5 Sec. 902
- Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Applicant: means a qualified business that has submitted an application to the commissioner for approval of an employment tax increment financing development program. See Maine Revised Statutes Title 36 Sec. 6753
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
- Base level of employment: means the greater of either the total employment of a business as of the March 31st, June 30th, September 30th and December 31st of the calendar year immediately preceding the application for approval of the employment tax increment financing development program divided by 4 or its average employment during the base period. See Maine Revised Statutes Title 36 Sec. 6753
- Base period: means the 3 calendar years prior to the year in which an applicant's employment tax increment financing development program is approved by the commissioner. See Maine Revised Statutes Title 36 Sec. 6753
- Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
- Benefit base: means property taxes accrued or rent constituting property taxes accrued. See Maine Revised Statutes Title 36 Sec. 6201
- Benefit base: means the total incremental gross wages paid during the calendar year by a qualified business to qualified employees multiplied by 4. See Maine Revised Statutes Title 36 Sec. 6753
- board: means the Maine Board of Tax Appeals as established in Title 5, section 12004?B, subsection 10. See Maine Revised Statutes Title 36 Sec. 111
- Budget authority: Authority provided by law to enter into obligations that will result in outlays of Federal funds. Budget authority may be classified by the period of availability (one-year, multiyear, no-year), by the timing of congressional action (current or permanent), or by the manner of determining the amount available (definite or indefinite).
- Bureau: means the Bureau of Revenue Services. See Maine Revised Statutes Title 36 Sec. 6250
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Call center: means a business enterprise that employs 50 or more full-time employees for the purpose of customer service. See Maine Revised Statutes Title 36 Sec. 6753
- Certified applicant: means a qualified applicant that has received a certificate of approval from the commissioner pursuant to this chapter and does not participate in the Employment Tax Increment Financing Program established in section 6752 while receiving this credit. See Maine Revised Statutes Title 36 Sec. 6851
- Certified production wages: includes only the first $50,000 paid to or with respect to a particular individual for personal services rendered in connection with a particular certified visual media production. See Maine Revised Statutes Title 36 Sec. 6901
- Certified visual media production: means a visual media production that has been certified by the Department of Economic and Community Development as eligible for reimbursement under this chapter in accordance with Title 5, section 13090?L. See Maine Revised Statutes Title 36 Sec. 6901
- Claimant: means an individual who has filed a claim under this chapter and who was domiciled in this State and occupied a homestead in this State during the entire year for which a claim for relief under this chapter is filed. See Maine Revised Statutes Title 36 Sec. 6201
- Code: means the United States Internal Revenue Code of 1986 and amendments to that Code as of December 31, 2022. See Maine Revised Statutes Title 36 Sec. 111
- Commissioner: means the Commissioner of Economic and Community Development. See Maine Revised Statutes Title 36 Sec. 6753
- Commissioner: means the Commissioner of Economic and Community Development. See Maine Revised Statutes Title 36 Sec. 6851
- Commissioner: means the Commissioner of Administrative and Financial Services. See Maine Revised Statutes Title 36 Sec. 6901
- Conviction: A judgement of guilt against a criminal defendant.
- Deed: The legal instrument used to transfer title in real property from one person to another.
- Dependent: A person dependent for support upon another.
- Devise: To gift property by will.
- Disability: means a permanent and total impairment or condition that prevents an individual from being employed as determined by an agency of this State or of the Federal Government or pursuant to routine technical rules adopted by the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 6250
- Domestic partner: means one of 2 unmarried adults who are domiciled together under long-term arrangements that evidence a commitment to remain responsible indefinitely for each other's welfare. See Maine Revised Statutes Title 1 Sec. 72
- Elderly household: means a household in which, during the year for which relief is requested:
A. See Maine Revised Statutes Title 36 Sec. 6201Eligible homestead: means the owner-occupied principal dwelling, either real or personal property, owned by a taxpayer and the land upon which it is located. See Maine Revised Statutes Title 36 Sec. 6271 Eligible homestead: means a homestead occupied by an eligible individual who is eligible for a homestead exemption under chapter 105, subchapter 4?B for the property tax year for which the individual is requesting stabilization. See Maine Revised Statutes Title 36 Sec. 6281 Eligible individual: means an individual who, on April 1 of the property tax year for which the individual is requesting stabilization:
(1) Is 65 years of age or older; and
(2) Is a permanent resident of the State as defined in section 681, subsection 4 and has owned a homestead in the State for at least 10 years. See Maine Revised Statutes Title 36 Sec. 6281Eligible property: includes , without limitation, repair parts, replacement parts, additions, accessions and accessories to other qualified business property placed in service on or before April 1, 1995 if the part, addition, accession or accessory is first placed in service, or constitutes construction in progress, in the State after April 1, 1995, unless that property is eligible business equipment as defined in section 691, subsection 1. See Maine Revised Statutes Title 36 Sec. 6651 Employment: means , for each calendar year, the amount determined by adding the total number of qualified employees of a certified applicant on each of 6 consecutive measurement days of that calendar year as chosen by the certified applicant and then dividing that sum by 6. See Maine Revised Statutes Title 36 Sec. 6851 employment tax increment: means that level of employment, payroll and state income withholding taxes attributed to qualified employees employed by a qualified business above the base level for the qualified business, adjusted pursuant to subsection 12 for shifts in employment by affiliated businesses. See Maine Revised Statutes Title 36 Sec. 6753 Employment tax increment financing development program: means a statement describing:
A. See Maine Revised Statutes Title 36 Sec. 6753Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other. Ex officio: Literally, by virtue of one's office. Exception year: means the first calendar year in which a certified applicant has employment of less than 5,000 if the total Maine income taxes deducted and withheld by the certified applicant from qualified employees for that year totals at least $6,000,000. See Maine Revised Statutes Title 36 Sec. 6851 Executive session: A portion of the Senate's daily session in which it considers executive business. Facility: includes real estate, tangible personal property, fixtures, machinery and equipment. See Maine Revised Statutes Title 36 Sec. 6851 Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller. Federal poverty level: means the nonfarm income official poverty line for a family of the size involved, as defined by the federal Office of Management and Budget and revised annually in accordance with the United States Omnibus Budget Reconciliation Act of 1981, Section 673, Subsection 2. See Maine Revised Statutes Title 36 Sec. 6271 Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it. Flexible hours employment: means employment where the full-time employees of a specific work unit and shift are authorized to set different working hours around a basic core of hours during which all full-time unit employees are to be at work. See Maine Revised Statutes Title 5 Sec. 902 Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC Fraud: Intentional deception resulting in injury to another. Gross rent: means rental paid at arm's length solely for the right of occupancy of a homestead, exclusive of charges for any utilities, services, furniture, furnishings or personal property appliances furnished by the landlord as part of the rental agreement, whether or not expressly set out in the rental agreement. See Maine Revised Statutes Title 36 Sec. 6201 Gross wages: means taxable wages, tips and other compensation included on the wage and tax statement for services performed in this State during the calendar year. See Maine Revised Statutes Title 36 Sec. 6753 Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs. Homestead: means the dwelling owned or rented by the claimant or held in a revocable living trust for the benefit of the claimant and occupied by the claimant and the claimant's dependents as a home, and may consist of a part of a multidwelling or multipurpose building and a part of the land, up to 10 acres, upon which it is built. See Maine Revised Statutes Title 36 Sec. 6201 Homestead: includes the taxpayer-occupied principal dwelling and up to 10 contiguous acres upon which it is located that is held in a revocable living trust for the benefit of the taxpayer. See Maine Revised Statutes Title 36 Sec. 6250 Household: means a claimant and spouse and members of the household for whom the claimant under this chapter is entitled to claim an exemption as a dependent under Part 8 for the year for which relief is requested. See Maine Revised Statutes Title 36 Sec. 6201 household: means a claimant and spouse and all other individuals for whom the claimant under this chapter is entitled to claim a credit as a dependent or qualifying child under section 5219?SS for the year for which relief is requested. See Maine Revised Statutes Title 36 Sec. 6271 Household income: means all income received by all persons of a household in a calendar year while members of the household. See Maine Revised Statutes Title 36 Sec. 6201 Household income: means all income received by all persons of a household in a calendar year while members of the household. See Maine Revised Statutes Title 36 Sec. 6271 Household income eligibility adjustment factor: means one plus the annualized cost-of-living adjustments for Social Security retirement benefits during the year for which relief is requested. See Maine Revised Statutes Title 36 Sec. 6201 in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72 Income: means Maine adjusted gross income determined in accordance with Part 8, modified as provided by this subsection. See Maine Revised Statutes Title 36 Sec. 6201 Inter vivos: Transfer of property from one living person to another living person. Interest rate: The amount paid by a borrower to a lender in exchange for the use of the lender's money for a certain period of time. Interest is paid on loans or on debt instruments, such as notes or bonds, either at regular intervals or as part of a lump sum payment when the issue matures. Source: OCC Inventory parts: includes repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service and stocks or inventories of repair parts, replacement parts, replacement equipment, additions, accessions and accessories on hand but not in service if acquired after April 1, 1995, regardless of when placed in service. See Maine Revised Statutes Title 36 Sec. 6651 Job-sharing employment: means employment where 2 or more persons share one position. See Maine Revised Statutes Title 5 Sec. 902 Labor market unemployment rate: means the average unemployment rate as published by the Department of Labor for the labor market or markets in which potential qualified employees are located and in which reimbursement is claimed under this chapter for the 12 most recently reported months preceding the date of application for employment tax increment financing and for the 12 most recently reported months preceding the beginning of the 6th year of an approved employment tax increment financing development program. See Maine Revised Statutes Title 36 Sec. 6753 lands: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72 Lawsuit: A legal action started by a plaintiff against a defendant based on a complaint that the defendant failed to perform a legal duty, resulting in harm to the plaintiff. Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity. Lien: A claim against real or personal property in satisfaction of a debt. Liquid asset: means something of value available to an individual that can be converted to cash in 3 months or less and includes:
A. See Maine Revised Statutes Title 36 Sec. 6250Lookback period: means the period from January 1, 2000 to December 31, 2005. See Maine Revised Statutes Title 36 Sec. 6582 Lookback period: means the period from January 1, 2006 to December 31, 2011. See Maine Revised Statutes Title 36 Sec. 6612 Measurement day: means the last business day of every other month of any calendar year. See Maine Revised Statutes Title 36 Sec. 6851 Month: means a calendar month. See Maine Revised Statutes Title 1 Sec. 72 Mortgagee: The person to whom property is mortgaged and who has loaned the money. Municipal officers: means the mayor and municipal officers or councilors of a city, the members of the select board or councilors of a town and the assessors of a plantation. See Maine Revised Statutes Title 1 Sec. 72 Municipality: means a city, town, plantation or the unorganized territory. See Maine Revised Statutes Title 36 Sec. 6250 Municipality: includes cities, towns and plantations, except that "municipality" does not include plantations in Title 10, chapter 110, subchapter IV; or Title 30?A, Part 2. See Maine Revised Statutes Title 1 Sec. 72 National Bank: A bank that is subject to the supervision of the Comptroller of the Currency. The Office of the Comptroller of the Currency is a bureau of the U.S. Treasury Department. A national bank can be recognized because it must have "national" or "national association" in its name. Source: OCC Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111 Oversight: Committee review of the activities of a Federal agency or program. Owned: includes a vendee in possession under a land contract and of one or more joint tenants or tenants in common and includes possession under a legally binding agreement that allows the owner of the dwelling to transfer the property but continue to occupy the dwelling as a home until some future event stated in the agreement. See Maine Revised Statutes Title 36 Sec. 6201 Part-time employment: means employment for less than the standard work week for the class and agency on regularly scheduled hours each week for the position. See Maine Revised Statutes Title 5 Sec. 902 Permanent incapacity: means a guardian or conservator has been appointed by a court of competent jurisdiction to manage the affairs of an office holder. See Maine Revised Statutes Title 30-A Sec. 1 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 Personal property: All property that is not real property. Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. Source: OCC Primarily: means more than 50% of the time. See Maine Revised Statutes Title 36 Sec. 6651 Probable cause: A reasonable ground for belief that the offender violated a specific law. Program: means a tax deferral program adopted by a municipality pursuant to subsection 2. See Maine Revised Statutes Title 36 Sec. 6271 Program period: means the period from July 1, 2006 to December 31, 2006. See Maine Revised Statutes Title 36 Sec. 6582 Program period: means the period from October 1, 2012 to November 30, 2012. See Maine Revised Statutes Title 36 Sec. 6612 property taxes: means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll. See Maine Revised Statutes Title 36 Sec. 6250 property taxes: means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll. See Maine Revised Statutes Title 36 Sec. 6271 Property taxes accrued: means property taxes exclusive of special assessment, delinquent interest and charges for service levied on a claimant's homestead in this State as of April 1, 1972, or any tax year thereafter. See Maine Revised Statutes Title 36 Sec. 6201 Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government. Qualified applicant: means an applicant for benefits under this chapter that satisfies each of the following tests. See Maine Revised Statutes Title 36 Sec. 6851 Qualified business: means any for-profit business in this State, other than a public utility as defined by Title 35?A, section 102, that adds 5 or more qualified employees above its base level of employment in this State within any 2-year period commencing on or after January 1, 1996 and that meets one of the following criteria:
A. See Maine Revised Statutes Title 36 Sec. 6753Qualified business property: means tangible personal property that:
A. See Maine Revised Statutes Title 36 Sec. 6651qualified employee: means a new, full-time employee hired in this State by a qualified business, for whom a retirement program subject to the federal Employee Retirement Income Security Act of 1974, 29 United States Code, Chapter 18 and group health insurance are provided, and whose income derived from employment with the applicant, calculated on a calendar year basis, is greater than the most recent annual per capita personal income in the county in which the qualified employee is employed, as long as gross wages paid attributed to the qualified employee are subject to reimbursement to the qualified business under this chapter. See Maine Revised Statutes Title 36 Sec. 6753 Qualified employee: means a person:
A. See Maine Revised Statutes Title 36 Sec. 6851Qualified investment: includes only expenditures that are capitalized for federal income tax purposes. See Maine Revised Statutes Title 36 Sec. 6851 Qualified ship: means any new ship launched by a certified applicant during or after 1998:
A. See Maine Revised Statutes Title 36 Sec. 6851Quarterly census of employment and wages: means the comprehensive tabulation of employment and wage information for workers produced by the quarterly census of employment and wages program, a cooperative program involving the federal Department of Labor, Bureau of Labor Statistics and the state employment security agencies. See Maine Revised Statutes Title 36 Sec. 6753 Quorum: The number of legislators that must be present to do business. Real estate: includes lands and all tenements and hereditaments connected therewith, and all rights thereto and interests therein. See Maine Revised Statutes Title 1 Sec. 72 Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land. Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant. Rent constituting property taxes accrued for an elderly household: means 25% of the gross rent actually paid in cash or its equivalent in any tax year by a claimant and the claimant's household solely for the right of occupancy of their Maine homestead in the tax year and which rent constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter by the claimant. See Maine Revised Statutes Title 36 Sec. 6201 Rent constituting property taxes accrued for nonelderly household: means 20% of the gross rent actually paid in cash or its equivalent in any tax year by a claimant and the claimant's household solely for the right of occupancy of their Maine homestead in the tax year and which rent constitutes the basis, in the succeeding calendar year, of a claim for relief under this chapter by the claimant. See Maine Revised Statutes Title 36 Sec. 6201 Resident of Maine: means a person who:
A. See Maine Revised Statutes Title 36 Sec. 6901retail operations: means sales of consumer goods for household use to consumers who personally visit the business location to purchase the goods. See Maine Revised Statutes Title 36 Sec. 6753 Retail sales activity: means an activity associated with the selection and purchase of goods or the rental of tangible personal property. See Maine Revised Statutes Title 36 Sec. 6651 Retail sales facility: means a structure used to serve customers who are physically present at the facility for the purpose of selecting and purchasing goods at retail or for renting tangible personal property. See Maine Revised Statutes Title 36 Sec. 6651 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 Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims. Stabilize: means to maintain the property tax billed to an eligible individual for the individual's eligible homestead at the amount billed for that homestead for the property tax year preceding the property tax year for which the individual is requesting stabilization. See Maine Revised Statutes Title 36 Sec. 6281 State unemployment rate: means the average unemployment rate published by the Department of Labor for the State as a whole for the 12 most recently reported months preceding the date of application for employment tax increment financing and for the 12 most recently reported months preceding the beginning of the 6th year of an approved employment tax increment financing development program. 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 Tax-deferred property: means the property upon which taxes are deferred under this chapter. See Maine Revised Statutes Title 36 Sec. 6250 Tax-deferred property: means the property upon which taxes are deferred under this chapter. See Maine Revised Statutes Title 36 Sec. 6271 Taxpayer: means an individual who has filed a claim for deferral under this chapter or individuals who have jointly filed a claim for deferral under this chapter. See Maine Revised Statutes Title 36 Sec. 6250 Taxpayer: means an individual who is responsible for payment of property taxes and has applied to participate or is currently participating in the program under this chapter. See Maine Revised Statutes Title 36 Sec. 6271 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 Temporary employee-leasing company: means a business that contracts with a visual media production company to supply workers to perform services for a certified visual media production or a private employment agency that contracts with a visual media production company to supply workers to perform services for a certified visual media production on a temporary help basis. See Maine Revised Statutes Title 36 Sec. 6901 Town: includes cities and plantations, unless otherwise expressed or implied. See Maine Revised Statutes Title 1 Sec. 72 Trustee: A person or institution holding and administering property in trust. Trustor: The person who makes or creates a trust. Also known as the grantor or settlor. unit: refers to the parcel of property separately assessed of which the homestead is a part. See Maine Revised Statutes Title 36 Sec. 6201 used: means intended to be used. See Maine Revised Statutes Title 36 Sec. 6651 Year for which relief is requested: means the calendar year preceding that in which the claim is filed. See Maine Revised Statutes Title 36 Sec. 6201