Maine Statutes
§ 36 §6581 — Program established
The Maine Use Tax Compliance Program, referred to in this chapter as "the program," is established to encourage delinquent taxpayers to comply with the provisions of chapter 215, to enable the State Tax Assessor to identify and collect previously unreported use tax and to improve compliance with the State's use tax laws. The program applies to use tax liabilities incurred by a person prior to January 1, 2006.
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Legislative History
PL 2005, c. 519, §TT1 (NEW).
Nearby Sections
15
§ 36 §6501
Short title§ 36 §6502
Return rates§ 36 §6503
Eligible taxpayer§ 36 §6504
Surplus return checks§ 36 §651
Public property§ 36 §653
Estates of veterans§ 36 §654
Estates of certain persons§ 36 §654-A
Estates of legally blind persons§ 36 §655
Personal property§ 36 §6551
Maine Tax Amnesty Program§ 36 §6552
Definitions§ 36 §6553
Administration§ 36 §6555
Undisclosed liabilities