Maine § 36 §199-A Definitions

Maine Statutes

§ 36 §199-A — Definitions

Maine·Title 36 TAXATION·Part 1 GENERAL PROVISIONS·Ch. 10 TAX EXPENDITURE REVIEW

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.Committee. "Committee" means the joint standing committee of the Legislature having jurisdiction over taxation matters.

2.Tax expenditure. "Tax expenditure" means any provision of state law that results in the reduction of tax revenue due to special exclusions, exemptions, deductions, credits, preferential rates or deferral of tax liability.

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As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.
1.
Committee.
"Committee" means the joint standing committee of the Legislature having jurisdiction over taxation matters.
2.
Tax expenditure.
"Tax expenditure" means any provision of state law that results in the reduction of tax revenue due to special exclusions, exemptions, deductions, credits, preferential rates or deferral of tax liability.

Maine § 36 §199-A (Definitions) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.