36 §6854. Reporting required
§6854. Reporting required 1. Annual reporting by certified applicant. On or before March 1st of each year a certified applicant shall file a report with the State Tax Assessor and the commissioner for the immediately preceding calendar year, referred to in this section as the “report year,” containing the following information: A. The employment […]
36 §6752. Program established; declaration of public purpose
§6752. Program established; declaration of public purpose The Maine Employment Tax Increment Financing Program is established to encourage the creation of net new quality jobs in this State, improve and broaden the tax base and improve the general economy of the State. The Legislature declares that the actions required to assist the implementation of development […]
36 §6855. Land
§6855. Land 1. Public benefit. The Legislature, recognizing that the submerged and intertidal lands as those terms are defined in Title 12, chapters 202‑A and 220, respectively, are owned by the State for the benefit of the public and are impressed with a public trust and having considered all factors relevant to that public trust […]
36 §6753. Definitions
§6753. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 1995, c. 669, §5 (NEW).] 1. Affiliated businesses. [PL 2005, c. 351, §17 (RP).] 1-A. Affiliated business. “Affiliated business” means a member of a group of 2 or more businesses in which more than […]
36 §6754. Reimbursement allowed
§6754. Reimbursement allowed 1. Generally. Subject to the provisions of subsection 2, a qualified business is entitled to reimbursement of gross wages paid during the calendar year for which reimbursement is requested and attributed to qualified employees after July 1, 1996 in the following amounts. A. For qualified employees employed by a qualified business […]
36 §6654. Claim for reimbursement
§6654. Claim for reimbursement A person entitled to reimbursement of property taxes paid with respect to eligible property pursuant to section 6652 may file a claim for reimbursement with the State Tax Assessor. The reimbursement claim must be filed with the State Tax Assessor on or after August 1st and on or before the following […]
36 §6655. Forms
§6655. Forms The State Tax Assessor shall prescribe forms for the notice of claim and statement of the assessor or assessors provided in section 6653 and the claim for reimbursement, with instructions, and make those forms available to taxpayers and taxing jurisdictions. The forms must include a checkoff to indicate if the applicant is also […]
36 §6656. Payment of claims
§6656. Payment of claims 1. Reimbursement claim. Notwithstanding any other provision of law, except as provided in subsection 1‑A, section 6652 and section 6662, upon receipt of a timely and properly completed claim for reimbursement, the State Tax Assessor shall certify that the claimant is eligible for reimbursement under this chapter. The assessor shall determine […]
36 §6657. Audit of claim
§6657. Audit of claim The State Tax Assessor has the authority to audit any claim filed under this chapter and take any action provided in section 384. If the State Tax Assessor determines that the amount of the claimed reimbursement is incorrect, the State Tax Assessor shall redetermine the claim and notify the claimant in […]
36 §6658. Subsequent changes
§6658. Subsequent changes If, after a claim for reimbursement has been filed, the associated property tax assessment is reduced or abated for any reason, or the property tax paid is applied as a credit against the tax assessed pursuant to chapter 111 or 112, the claimant shall file, within 60 days after receipt of the […]