Maine § 36 §199-C Review

Maine Statutes

§ 36 §199-C — Review

Maine § 36 §199-C

Title 36TAXATION

Part 1GENERAL PROVISIONS

Ch. 10TAX EXPENDITURE REVIEW

This text of Maine § 36 §199-C (Review) 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-C (2026).

Text

The committee shall conduct the following reviews according to the following schedule.

1.Odd-numbered years. During each odd-numbered year the committee may review the report required under section 199‑B.

2.Even-numbered years. During each even-numbered year the committee may review current issues of tax policy.

3.Specific tax expenditure review.

4.Review of aviation tax expenditure. The committee, by June 30, 2023, shall review the sales tax exemption under section 1760, subsection 88‑A to determine whether the exemption provides an incentive for increasing investment in the aviation sector, attracting and retaining aviation business and basing aircraft in the State.

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The committee shall conduct the following reviews according to the following schedule.
1.
Odd-numbered years.
During each odd-numbered year the committee may review the report required under section 199‑B.
2.
Even-numbered years.
During each even-numbered year the committee may review current issues of tax policy.
3.
Specific tax expenditure review.
4.
Review of aviation tax expenditure.
The committee, by June 30, 2023, shall review the sales tax exemption under section 1760, subsection 88‑A to determine whether the exemption provides an incentive for increasing investment in the aviation sector, attracting and retaining aviation business and basing aircraft in the State.

Legislative History

PL 2001, c. 652, §7 (NEW). PL 2011, c. 665, §6 (AMD). PL 2013, c. 368, Pt. VVVV, §1 (AMD). PL 2013, c. 379, §1 (AMD). PL 2015, c. 328, §2 (AMD). PL 2021, c. 181, Pt. A, §3 (AMD). PL 2021, c. 635, Pt. H, §12 (AMD).