§6581. Program established The Maine Use Tax Compliance Program, referred to in this chapter as “the program,” is established to encourage delinquent taxpayers to comply with the provisions of chapter 215, to enable the State Tax Assessor to identify and collect previously unreported use tax and to improve compliance with the State’s use tax laws. […]
§6582. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2005, c. 519, Pt. TT, §1 (NEW).] 1. Lookback period. “Lookback period” means the period from January 1, 2000 to December 31, 2005. [PL 2005, c. 519, Pt. TT, §1 (NEW).] 2. Program […]
§6583. Administration; conditions for participation The State Tax Assessor shall administer the program. Participation in the program is conditioned upon each participating taxpayer’s agreement to forgo the right to protest or pursue an administrative or judicial proceeding with regard to use taxes paid under the program. A participating taxpayer that timely submits the special use […]
§6584. Program return The State Tax Assessor shall prepare and make available special use tax returns for taxpayers who wish to participate in the program. The return must be signed by the taxpayer under penalty of perjury. The return and associated program guidelines prepared by the assessor are not rules within the meaning of that […]
§6585. Undisclosed and future use tax liabilities; other settlements Nothing in this chapter may be construed to prohibit the State Tax Assessor from instituting civil or criminal proceedings, including but not limited to an audit, against any taxpayer with respect to any amount of use tax incurred during or after the lookback period that is […]
