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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 914: 2003 TAX AMNESTY PROGRAM
36 §6576. Preamnesty settlements


36 ME Rev Stat § 6576 (2012 through 125th Legis) What's This?

Part 9: TAXPAYER BENEFIT PROGRAMS

§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).

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