United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 199-C: Review, 2001

Source excerpt

aviation tax exemptiontax expenditure reviewtax policy review

Jurisdiction: United States — Maine
Structure: 1 provisions
Official identity: Year 2001
Dates: Enacted 2001 · Source version 1 Oct 2025

More statute details

Dates: Enacted 2001 · Source version 1 Oct 2025

On this page

Professional statute overview

Enactment structure, operative effect and source provenance

Official source

Purpose and legislative effect

“The committee shall conduct the following reviews according to the following schedule. [PL 2001, c. 652, §7 (NEW).] 1. Odd-numbered years. During each odd-numbered year the committee may review the report required under section 199‐B. [PL”

Use this record to locate individual provisions, understand the instrument’s recorded structure, and move from a research summary to the exact source text.

How the instrument operates

01
Start with the recorded version

Enacted 2001 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.
02
Locate the controlling provision

Use the provision map, part headings and full-text filter to move from the broad subject to the exact legal language.
03
Read conditions and exceptions together

Keep subsections, definitions, provisos and cross-references in context before drawing a legal conclusion.
04
Verify currency and official wording

Confirm later legislation, commencement notices and corrections with the official publisher before advice, filing or reliance.

Research entry points

Selected provisions across the instrument. Open any row to continue with the exact stored text.

Review

Section 199-C

Source and current-law status

Source record view

Source record from legislature.maine.gov · Enacted 2001 · Source version 1 Oct 2025

Verify current force

The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.

For advice, pleadings, or compliance decisions, retain the official source and confirm the current consolidated provision.

Official record

Source-indexed provision map

Sections and provisions

Search by section, heading, part or exact legal wording. Every result remains linked to the stored source record.

Search within this statute

Search all stored provisions in this version.

Showing 1 of 1 provisions

Provision

§ 199-CReviewProvision

Source excerpt

The committee shall conduct the following reviews according to the following schedule. [PL 2001, c. 652, §7 (NEW).] 1. Odd-numbered years. During each odd-numbered year the committee may review the report required under section 199‑B. [PL 2001, c. 652, §7 (NEW).] 2. Even-numbered years. During each even-numbered year the committee may review current issues of tax policy. A. During each second regular session, the committee shall identify areas of tax policy for review during the period between the end of the second regular session and the first regular session of the next Legislature. [PL 2001, c. 652, §7 (NEW).] B. The committee may review: (1) Issues of tax policy related to tax expenditures identified in its review under subsection 1; (2) Issues related to the overall structure of the State's tax laws and the relative tax burdens on various classes of taxpayers; (3) The impact of the State's tax structure on taxpayer behavior, including incentives and disincentives to reside or locate businesses in the State; (4) Issues identified by the committee that require more detailed review than is possible during a regular session of the Legislature; or (5) Any other tax policy issue identified by the committee as needing legislative review. [PL 2001, c. 652, §7 (NEW).] [PL 2001, c. 652, §7 (NEW).] 3. Specific tax expenditure review. [PL 2021, c. 635, Pt. H, §12 (RP).] 4. Review of aviation tax expenditure. The committee, by June 30, 2023, shall review the sales tax exemption under section 1760, subsection 88‑A to determine whether the exemption provides an incentive for increasing investment in the aviation sector, attracting and retaining aviation business and basing aircraft in the State. [PL 2013, c. 379, §1 (AMD).]

Section 199-CVerify source

Legislative relationships

0 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

No structured legislative relationships were detected

The statute remains fully searchable by provision. Consult the source text for amendments and cross-references that have not yet been indexed.

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint

1 Oct 2025 · currentEnglish

This relationship view does not by itself establish whether another instrument remains in force.

Check official source

Source-linked research

Ask AI about this statute

The overview, provisions, and source records above are public. Continue in a separate conversation with this statute’s jurisdiction and source version attached.