Sec. 1. 36 MRSA c. 913-A is enacted to read:

CHAPTER 913-A

TAX AMNESTY

§6561.__Maine Tax Amnesty Program

There is established the Maine Tax Amnesty Program, referred to in this chapter as "the program."__This program is intended to encourage delinquent taxpayers to comply with the State's tax laws to enable the assessor to identify and collect previously unreported taxes or accelerate collection of certain delinquent tax liabilities.__The long-term goal of this program is to improve taxpayer compliance with the State's tax laws.

§6562.__Administration

The assessor shall administer the program.__The program applies to tax liabilities delinquent as of April 15, 2003, including tax on returns not filed, tax liabilities according to the records of the bureau as of April 15, 2003 and tax liabilities not reported or established but delinquent as of April 15, 2003.__A taxpayer may participate in the program whether or not the taxpayer is under audit and without regard to whether the amount due is subject to a pending administrative or judicial proceeding, except that this does not include pending criminal action.__A taxpayer may participate in the program to the extent of the uncontested portion of an assessed liability.__Participation in the program is conditioned upon the taxpayer's agreement that the right to protest or pursue an administrative or judicial proceeding with regard to returns filed under the program or to claim any refund of money paid under the program is barred.__ Notwithstanding sections 184, 184-A, 186 and 187-B, a taxpayer with a tax liability within the limitations of this chapter is absolved from criminal or civil prosecution or civil penalties arising from that liability and from 1/2 of the interest associated with any such liability if the taxpayer:

1.__Return filed.__Properly completes and files an amnesty tax return as required by the assessor;

2.__Tax and interest paid.__Pays all tax and interest as determined on the amnesty tax return before the end of the amnesty period or enters into a payment plan approved by the assessor;