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 criminal prosecution arising from, a violation of the state tax law as provided in this Title or Title 17-A, or is not applying for relief on a debt that is the result of a criminal conviction; and

4.__No collection by warrant or civil action.__Is not applying for relief with respect to a tax liability for which the State has secured a warrant or civil judgment in its favor in Superior Court.

§6573.__Undisclosed liabilities

Nothing in this chapter may be construed to prohibit the assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not disclosed either on the 2003 amnesty return, described in section 6575, or on any other return filed with the assessor.

§6574.__Amnesty period

The time period during which a 2003 amnesty return, described in section 6575, may be filed is September 1, 2003 to October 31, 2003.

§6575.__Amnesty return

The assessor shall prepare and make available the 2003 amnesty return.__The return and associated guidelines prepared by the assessor, which govern participation in the 2003 Maine Tax Amnesty Program, are exempt from the Maine Administrative Procedure Act.__The application requires the approval of the assessor.__The assessor may deny any applications not consistent with the 2003 Maine Tax Amnesty Program.

§6576.__Preamnesty settlements