§6601. 2010 Tax Receivables Reduction Initiatives established There are established the 2010 Tax Receivables Reduction Initiatives, referred to in this chapter as “the initiatives” and consisting of 2 separate initiatives, referred to in this chapter as “the short-term initiative” and “the 5-year initiative.” The initiatives are intended to encourage delinquent taxpayers to pay existing tax […]
§6602. Administration The State Tax Assessor shall administer the initiatives. The short-term initiative applies to tax liabilities that are assessed as of December 31, 2009 and interest and penalties subsequently assessed on such tax liabilities. The 5-year initiative applies to tax liabilities that were assessed as of June 30, 2005 and interest and penalties subsequently […]
§6603. Undisclosed liabilities This chapter does not prohibit the State Tax Assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not paid with the 2010 tax initiatives application described in section 6605 or on any other return filed with the assessor. [PL 2009, c. […]
§6604. Initiatives period A 2010 tax initiatives application described in section 6605 may be filed from September 1, 2010 to November 30, 2010. [PL 2009, c. 571, Pt. HH, §1 (NEW).] SECTION HISTORY PL 2009, c. 571, Pt. HH, §1 (NEW).
§6605. Initiatives application The State Tax Assessor shall prepare and make available the 2010 tax initiatives application. The application and associated guidelines prepared by the assessor, which govern participation in the initiatives, are exempt from the Maine Administrative Procedure Act. Each application requires the approval of the assessor and must include the amount of tax, […]
§6606. Waiver of penalties or interest 1. Short-term initiative. A taxpayer who participates in the short-term initiative and whose application is approved by the State Tax Assessor is entitled to a waiver by the assessor of 95% of the penalties otherwise due. [PL 2009, c. 571, Pt. HH, §1 (NEW).] 2. Five-year initiative. A […]
§6607. Collection action not stayed An enforced collection action, including, but not limited to, a wage levy, bank levy or refund setoff, is not stayed until a taxpayer’s tax initiatives application under section 6605 has been accepted by the State Tax Assessor and the taxpayer has paid all the tax, interest and penalties due pursuant […]
