Maine Statutes

§ 36 §199-C — Review

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

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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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).

Nearby Sections

6
§ 36 §199
Report
§ 36 §199-A
Definitions
§ 36 §199-B
Report
§ 36 §199-C
Review
§ 36 §199-D
Report
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