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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 914-A: MAINE USE TAX COMPLIANCE PROGRAM
36 §6584. Program return

Universal Citation:
36 ME Rev Stat § 6584 (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 9: TAXPAYER BENEFIT PROGRAMS

§6584. Program return

The State Tax Assessor shall prepare and make available special use tax returns for taxpayers who wish to participate in the program. The return must be signed by the taxpayer under penalty of perjury. The return and associated program guidelines prepared by the assessor are not rules within the meaning of that term in the Maine Administrative Procedure Act. The assessor shall deny any special use tax return that is inconsistent with the provisions of this chapter or that is filed after the conclusion of the program period. [2005, c. 519, Pt. TT, §1 (NEW).]

SECTION HISTORY

2005, c. 519, §TT1 (NEW).

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