United States — Maine Act or statute

United States — Maine legislation

Maine Revised Statutes, Title 36, § 6576: Preamnesty settlements, 2003

The assessor must make a settlement offer, during the stated period, to qualifying taxpayers with recorded delinquent State tax liability.

criminal prosecutiondelinquent tax liabilityinteresttax settlement

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01

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“The assessor must make a settlement offer, during the stated period, to qualifying taxpayers with recorded delinquent State tax liability.”

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    Enacted 2003 · 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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Preamnesty settlements

The assessor must make a settlement offer, during the stated period, to qualifying taxpayers with recorded delinquent State tax liability.

Section 6576

04

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Source record from legislature.maine.gov · Enacted 2003 · Source version 1 Oct 2025

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Provision
§ 6576Preamnesty settlementsProvision

The assessor must make a settlement offer, during the stated period, to qualifying taxpayers with recorded delinquent State tax liability.

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. [PL 2003, c. 20, Pt. AA, §4 (NEW).]
Section 6576Verify source

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  • 1 Oct 2025 · currentEnglish

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