36 §6759. Program administration
§6759. Program administration The commissioner shall administer this Act. The commissioner and the State Tax Assessor may adopt rules pursuant to the Maine Administrative Procedure Act for implementation of the program, including, but not limited to, rules for determining and certifying eligibility. The commissioner may also by rule establish fees, including fees payable to the […]
36 §6760. Confidentiality
§6760. Confidentiality The following records are designated as confidential for purposes of Title 1, section 402, subsection 3, paragraph A: [PL 1995, c. 669, §5 (NEW).] 1. Records used for designation or approval of program. Any record obtained or developed by the commissioner or the State Tax Assessor for designation or approval of an […]
36 §6761. Audit process
§6761. Audit process This chapter may not be construed to limit the authority of the State Tax Assessor to conduct an audit of a qualified business. When it is determined by the State Tax Assessor upon audit that a qualified business has received a distribution larger than that to which it is entitled under this […]
36 §6762. Benefit calculation for calendar years beginning with 2022
§6762. Benefit calculation for calendar years beginning with 2022 Notwithstanding any provision of this chapter to the contrary, for requests for reimbursement under this chapter for calendar years beginning after December 31, 2021, the amount of reimbursement must be based on the benefit base for a qualified employer rather than on the amount of income […]
36 §6850. Purpose and intent
§6850. Purpose and intent The Legislature finds that encouragement of major investments in shipbuilding facilities in this State and the preservation of substantial numbers of jobs are in the public interest and promote the general welfare of the people of the State. The Legislature further finds that the enactment of incentives as set forth in […]
36 §6851. Definitions
§6851. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1997, c. 449, §1 (NEW).] 1. Certified applicant. “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 […]
36 §6664. Report (REPEALED)
§6664. Report (REPEALED) SECTION HISTORY PL 2005, c. 12, §BBB5 (NEW). PL 2005, c. 622, §31 (AMD). PL 2005, c. 622, §34 (AFF). PL 2007, c. 693, §35 (AMD). PL 2017, c. 211, Pt. E, §8 (RP).
36 §6852. Procedures for application; certificate of approval
§6852. Procedures for application; certificate of approval 1. Application. A qualified applicant may apply to the commissioner for a certificate of approval. Applicants shall submit to the commissioner information demonstrating that the applicant is a qualified applicant. A certified applicant may hold only one certificate at any time. [PL 1997, c. 449, §1 (NEW).] […]
36 §6665. Financial projections report (REPEALED)
§6665. Financial projections report (REPEALED) SECTION HISTORY PL 2005, c. 12, §BBB5 (NEW). PL 2009, c. 361, §33 (RP).
36 §6853. Credit against withholding taxes allowed
§6853. Credit against withholding taxes allowed 1. Generally. Subject to the provisions of subsection 2 and notwithstanding any contrary provisions of chapter 827, a certified applicant is allowed a credit equal to $3,000,000 for each calendar year, beginning with the 1999 calendar year, against $3,000,000 that otherwise would be required to be remitted to the […]