2013 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §697. Audits; determination of bureau
Part 2: PROPERTY TAXES
Subchapter 4-C: BUSINESS EQUIPMENT TAX EXEMPTION HEADING: PL 2005, C. 623, §1 (NEW)
697. Audits; determination of bureau
The bureau may audit the records of a municipality to ensure compliance with this subchapter. The bureau may independently review the records of a municipality to determine if exemptions have been properly approved. If the bureau determines that an exemption was improperly approved for any of the 3 years immediately preceding the determination, the bureau shall ensure, by setoff against other payments due the municipality under this subchapter or subchapter 4-B, that the municipality is not reimbursed for the exemption. [2005, c. 623, 1 (NEW).]
SECTION HISTORY
2005, c. 623, 1 (NEW).
Disclaimer: These codes may not be the most recent version. Maine may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
