Maine Statutes
§ 36 §6611 — Program established
Maine·Title 36 TAXATION·Part 9 TAXPAYER BENEFIT PROGRAMS·Ch. 914-D 2012 MAINE USE TAX COMPLIANCE PROGRAM
The 2012 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, 2012.
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Legislative History
PL 2011, c. 657, Pt. Q, §1 (NEW).
Nearby Sections
15
§ 36 §660
Legislative review of exemptions§ 36 §6602
Administration§ 36 §6603
Undisclosed liabilities§ 36 §6604
Initiatives period§ 36 §6605
Initiatives application§ 36 §6606
Waiver of penalties or interest§ 36 §6607
Collection action not stayed§ 36 §661
Reimbursement for exemptions§ 36 §6611
Program established§ 36 §6612
Definitions§ 36 §6614
Program return§ 36 §6651
Definitions