2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 914: 2003 TAX AMNESTY PROGRAM
36 §6573. Undisclosed liabilities
Part 9: TAXPAYER BENEFIT PROGRAMS
§6573. Undisclosed liabilities
Nothing in this chapter may be construed to prohibit the assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not disclosed either on the 2003 amnesty return, described in section 6575, or on any other return filed with the assessor. [2003, c. 20, Pt. AA, §4 (NEW).]
SECTION HISTORY
2003, c. 20, §AA4 (NEW).
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