§5253.__Return and payment of tax withheld

Every person required to deduct and withhold tax under this Part shall, for each calendar quarter, on or before the last day of the month following the close of the calendar quarter or such other reporting period as the assessor may require, file a withholding return and remit payment as prescribed by the assessor.__The assessor shall prescribe the voucher required to be filed with the payments.

Sec. AA-4. 36 MRSA c. 914 is enacted to read:

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