36 §194-D. Background investigations
§194-D. Background investigations 1. Definitions. As used in this section, unless the context otherwise indicates, the following terms have the following meanings. A. “Affected person” means a person who is: (1) An applicant for employment with the bureau; (2) A contractor for the bureau, including the contractor’s employees, subcontractors and subcontractors’ employees, […]
36 §186. Interest
§186. Interest A person who fails to pay any tax, other than a tax imposed pursuant to chapter 105, on or before the last date prescribed for payment is liable for interest on the tax, calculated from that date and compounded monthly. The rate of interest for any calendar year equals the highest prime rate […]
36 §186-A. Additional interest
§186-A. Additional interest Notwithstanding section 186, for the period from July 1, 2004 to December 31, 2004, the interest rate calculated pursuant to section 186 for calendar year 2004 is increased by one percentage point. [PL 2003, c. 673, Pt. KK, §2 (NEW); PL 2003, c. 673, Pt. KK, §3 (AFF).] SECTION HISTORY PL […]
36 §187. Penalties (REPEALED)
§187. Penalties (REPEALED) SECTION HISTORY PL 1977, c. 679, §1 (NEW). PL 1981, c. 364, §§15,16 (AMD). PL 1985, c. 691, §7 (AMD). PL 1991, c. 546, §§2-6 (AMD). PL 1991, c. 873, §4 (RP). PL 1991, c. 873, §8 (AFF).
36 §187-A. Preparer penalty
§187-A. Preparer penalty If any part of any understatement of liability with respect to any return or claim for refund is due to a willful attempt in any manner to understate the liability for a tax by a person who prepares those returns or claims for compensation, or whose employees do so, that person shall […]
36 §187-B. Penalties
§187-B. Penalties 1. Failure to file return. A person who fails to make and file any return required under this Title at or before the time the return becomes due is liable for one of the following penalties if the person’s tax liability shown on that return or otherwise determined to be due is greater […]
36 §188. Remedies not exclusive
§188. Remedies not exclusive Each remedy provided in this Title is not exclusive and is in addition to all other remedies prescribed in this Title for the enforcement and collection of any tax imposed by this Title. [PL 1981, c. 364, §17 (NEW).] SECTION HISTORY PL 1981, c. 364, §17 (NEW).
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 […]