CHAPTER 914

2003 TAX AMNESTY PROGRAM

§6571.__2003 Maine Tax Amnesty Program established

There is established the 2003 Maine Tax Amnesty Program.__ This program is intended to encourage delinquent taxpayers to comply with the State's tax law and to enable the assessor to identify and collect previously unreported taxes and to

accelerate collection of certain delinquent tax liabilities.__ The long-term goal of this program is to improve taxpayer compliance with the State's tax law.

§6572.__Administration

The assessor shall administer the 2003 Maine Tax Amnesty Program.__The amnesty program applies to tax liabilities delinquent as of April 16, 2003, including tax due for which a return has not been filed.__A taxpayer may participate in the tax amnesty 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 or debts for which the State has secured a warrant or civil judgment in its favor in Superior Court.__A taxpayer may participate in the tax amnesty program to the extent of the uncontested portion of an assessed liability.__Participation in the program is conditioned upon the taxpayer's agreement to forgo the right to protest or pursue an administrative or judicial proceeding with regard to returns filed under the tax amnesty program or to claim any refund of money paid under the tax amnesty program.__A taxpayer with a tax liability within the limitations of this chapter is absolved from criminal or civil prosecution or civil penalties plus 1/2 of the interest associated with any such liability except as otherwise provided in this chapter if the taxpayer:

1.__Return filed.__Properly completes and files a 2003 amnesty tax return as described in section 6575 and as required by the assessor;

2.__Tax and interest paid.__Pays all tax and interest as determined on the 2003 amnesty tax return, described in section 6575, before the end of the amnesty period;

3.__No criminal action pending.__Is not currently charged with, and has not been accepted by the Attorney General for