36 §198. Schedule for review (REPEALED)
§198. Schedule for review (REPEALED) SECTION HISTORY PL 1985, c. 430, §3 (NEW). PL 1989, c. 508, §7 (AMD). RR 1993, c. 1, §106 (COR). PL 1999, c. 475, §§2-5 (AMD). PL 1999, c. 475, §7 (AFF). PL 1999, c. 708, §§19,20 (AMD). PL 2001, c. 652, §5 (RP).
36 §199. Report (REPEALED)
§199. Report (REPEALED) SECTION HISTORY PL 1985, c. 430, §3 (NEW). PL 2001, c. 652, §5 (RP).
36 §189. Taxes as additional
§189. Taxes as additional Unless otherwise specifically provided, any tax imposed under this Title shall be in addition to all other taxes legally imposed upon the subject of the tax by any other law of the State now or hereafter in force. [PL 1981, c. 364, §17 (NEW).] SECTION HISTORY PL 1981, c. 364, […]
36 §190. Effect of repeal
§190. Effect of repeal The repeal of an Act or resolve, or part thereof, imposing a tax or taxes shall have no effect upon the reporting, collecting or refunding of taxes accrued to the date of that repeal. The procedures relating to the reporting, collecting or refunding of taxes in effect at the date of […]
36 §191. Confidentiality of tax records
§191. Confidentiality of tax records 1. Basic prohibition. It is unlawful for any public official or any employee or agent of the bureau to inspect willfully any return or examine information contained on any return, for any purpose other than the conduct of official duties. Except as otherwise provided by law, it is unlawful for […]
36 §192. Miscellaneous
§192. Miscellaneous 1. Expenses. The reasonable and necessary traveling expenses of the State Tax Assessor and of his employees while actually engaged in the performance of their duties, certified upon vouchers approved by the State Tax Assessor, shall be paid by the Treasurer of State upon warrant of the State Controller. [PL 1981, c. […]
36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means
§193. Returns; declaration covering perjury; submission of returns and funds by electronic means 1. Declaration required. Any return, report or other document required to be filed pursuant to this Title must contain a declaration, in a form prescribed by the State Tax Assessor, that the statements contained in the return, report or other document are […]
36 §194. Data warehouse
§194. Data warehouse 1. Information provided to State Tax Assessor; use and confidentiality of data. Notwithstanding any other provision of law, the Secretary of State and all executive branch departments, boards, commissions, divisions, authorities, districts or other executive branch agencies of the State shall annually provide to the State Tax Assessor, within 3 months of […]
36 §184. Criminal offenses
§184. Criminal offenses 1. Failure to collect, account for or pay over tax. A person who is required under this Title to collect, truthfully account for and pay over any tax imposed by this Title and who intentionally fails to collect or truthfully account for or pay over that tax at the time required by […]
36 §194-A. Review of certain changes in the application of sales and use tax law
§194-A. Review of certain changes in the application of sales and use tax law 1. Consultation. Before implementing a significant change in policy, practice or interpretation of the sales and use tax law that would result in additional revenue, the State Tax Assessor shall consult with the Office of the Attorney General. [PL 2017, […]