United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 6595: Initiative application, 2009

The assessor must prepare and make available the 2009 tax initiative application, and the assessor may deny applications that do not fit the initiative.

tax initiative applicationtax penalty waiver

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01

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“The assessor must prepare and make available the 2009 tax initiative application, and the assessor may deny applications that do not fit the initiative.”

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    Enacted 2009 · Source version 1 Oct 2025. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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Initiative application

The assessor must prepare and make available the 2009 tax initiative application, and the assessor may deny applications that do not fit the initiative.

Section 6595

04

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Source record from legislature.maine.gov · Enacted 2009 · Source version 1 Oct 2025

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§ 6595Initiative applicationOffence

The assessor must prepare and make available the 2009 tax initiative application, and the assessor may deny applications that do not fit the initiative.

The assessor shall prepare and make available the 2009 tax initiative application. The application and associated guidelines prepared by the assessor, which govern participation in the initiative, are exempt from the Maine Administrative Procedure Act. The application requires the approval of the assessor and must include the amount of tax, interest and penalty to be paid and the periods to which the liability applies. The assessor may deny any applications not consistent with the initiative. Participation in the initiative qualifies the taxpayer to a waiver by the assessor of 90% of the penalties otherwise due. [PL 2009, c. 213, Pt. PPP, §1 (NEW).]
Section 6595Verify source

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  • 1 Oct 2025 · currentEnglish

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