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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 10: TAX EXPENDITURE REVIEW
36 §199-A. Definitions

Universal Citation:
36 ME Rev Stat § 199-A (2012 through 125th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 1: GENERAL PROVISIONS

§199-A. Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [2001, c. 652, §7 (NEW).]

1. Committee. "Committee" means the joint standing committee of the Legislature having jurisdiction over taxation matters.

[ 2001, c. 652, §7 (NEW) .]

2. Tax expenditure. "Tax expenditure" means any provision of state law that results in the reduction of tax revenue due to special exclusions, exemptions, deductions, credits, preferential rates or deferral of tax liability.

[ 2001, c. 652, §7 (NEW) .]

SECTION HISTORY

2001, c. 652, §7 (NEW).

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