|
Statutes, Title 36, section 112, subsection 7-A, and does not |
| engage in coercive or abusive practices in its dealings with |
| taxpayers. The bill permits a taxpayer to complain about treatment |
| to the director of the appellate division of Maine Revenue Services |
| and, subsequently, to the Superior Court, if necessary. Among the |
| remedies provided for failure to follow the required safeguards in |
| dealing with a taxpayer is reimbursement of costs, including |
| attorney's fees, to the taxpayer. |
