Maine Statutes
§ 36 §6595 — Initiative application
Maine·Title 36 TAXATION·Part 9 TAXPAYER BENEFIT PROGRAMS·Ch. 914-B 2009 TAX RECEIVABLES REDUCTION INITIATIVE
The assessor shall prepare and make available the 2009 tax initiative application. The application and associated guidelines prepared by the assessor, which govern participation in the initiative, are exempt from the Maine Administrative Procedure Act. The application requires the approval of the assessor and must include the amount of tax, interest and penalty to be paid and the periods to which the liability applies. The assessor may deny any applications not consistent with the initiative. Participation in the initiative qualifies the taxpayer to a waiver by the assessor of 90% of the penalties otherwise due.
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Legislative History
PL 2009, c. 213, Pt. PPP, §1 (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