Maine § 36 §199-A Definitions

Maine Statutes

§ 36 §199-A — Definitions

Maine § 36 §199-A

Title 36TAXATION

Part 1GENERAL PROVISIONS

Ch. 10TAX EXPENDITURE REVIEW

This text of Maine § 36 §199-A (Definitions) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §199-A (2026).

Text

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.