36 §6576. Preamnesty settlements - Maine Statutes

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Statutes > Maine > Title36 > Title36ch914sec0 > Title36sec6576

Title 36: TAXATION

Part 9: TAXPAYER BENEFIT PROGRAMS

Chapter 914: 2003 TAX AMNESTY PROGRAM HEADING: PL 2003, C. 20, PT. AA, §4 (NEW)

§6576. Preamnesty settlements

Notwithstanding any other provision of this chapter, the assessor shall, during the period beginning on the effective date of this chapter to August 31, 2003, make a settlement offer that requires full payment of tax and 1/2 of the accrued interest to any taxpayer that has a recorded and recognized delinquent State tax liability as of the effective date of this chapter. The settlement offer authorized under this section does not apply to a taxpayer whose liability is the result of a criminal conviction or is currently charged with a criminal offense arising from a violation of the state tax law as provided in this Title or Title 17-A, or has been referred to the Attorney General for criminal prosecution. [2003, c. 20, Pt. AA, §4 (NEW).]

SECTION HISTORY

2003, c. 20, §AA4 (NEW).

State Codes and Statutes

Statutes > Maine > Title36 > Title36ch914sec0 > Title36sec6576

Title 36: TAXATION

Part 9: TAXPAYER BENEFIT PROGRAMS

Chapter 914: 2003 TAX AMNESTY PROGRAM HEADING: PL 2003, C. 20, PT. AA, §4 (NEW)

§6576. Preamnesty settlements

Notwithstanding any other provision of this chapter, the assessor shall, during the period beginning on the effective date of this chapter to August 31, 2003, make a settlement offer that requires full payment of tax and 1/2 of the accrued interest to any taxpayer that has a recorded and recognized delinquent State tax liability as of the effective date of this chapter. The settlement offer authorized under this section does not apply to a taxpayer whose liability is the result of a criminal conviction or is currently charged with a criminal offense arising from a violation of the state tax law as provided in this Title or Title 17-A, or has been referred to the Attorney General for criminal prosecution. [2003, c. 20, Pt. AA, §4 (NEW).]

SECTION HISTORY

2003, c. 20, §AA4 (NEW).

State Codes and Statutes

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State Codes and Statutes

Statutes > Maine > Title36 > Title36ch914sec0 > Title36sec6576

Title 36: TAXATION

Part 9: TAXPAYER BENEFIT PROGRAMS

Chapter 914: 2003 TAX AMNESTY PROGRAM HEADING: PL 2003, C. 20, PT. AA, §4 (NEW)

§6576. Preamnesty settlements

Notwithstanding any other provision of this chapter, the assessor shall, during the period beginning on the effective date of this chapter to August 31, 2003, make a settlement offer that requires full payment of tax and 1/2 of the accrued interest to any taxpayer that has a recorded and recognized delinquent State tax liability as of the effective date of this chapter. The settlement offer authorized under this section does not apply to a taxpayer whose liability is the result of a criminal conviction or is currently charged with a criminal offense arising from a violation of the state tax law as provided in this Title or Title 17-A, or has been referred to the Attorney General for criminal prosecution. [2003, c. 20, Pt. AA, §4 (NEW).]

SECTION HISTORY

2003, c. 20, §AA4 (NEW).