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credit a benefit payable to a claimant under this chapter against a | | liability of that claimant pursuant to this section. |
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| | | Sec. 28. 36 MRSA §6212, as amended by PL 1989, c. 534, Pt. A, §9, | | is repealed and the following enacted in its place: |
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| | | 1. Fraudulent claim. If the State Tax Assessor determines that | | a claim under this chapter is excessive and was filed with | | fraudulent intent, the claim must be disallowed in full. If the | | claim has been paid, the amount paid may be recovered by | | assessment, collection and enforcement in the manner provided in | | chapter 7. A person who, with fraudulent intent, files or | | prepares an excessive claim, assists in the preparation or filing | | of an excessive claim or supplies information in support of an | | excessive claim commits a Class E crime. |
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| | | 2. Negligent claim. If the State Tax Assessor determines that | | a claim under this chapter is excessive and was negligently | | prepared, the amount claimed in excess of that legally due plus | | 10% of the corrected claim must be disallowed. If the claim has | | been paid, the amount disallowed may be recovered by assessment, | | collection and enforcement in the manner provided in chapter 7. |
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| | | 3. Unpaid liability. A person who has an unpaid liability | | arising from this section and the spouse of that person are | | disqualified from receiving benefits under this chapter. |
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| | | Sec. 29. Application. Those sections of this Act that enact the | | Maine Revised Statutes, Title 36, section 187-B, subsection 5-B | | and section 193, subsection 2, paragraphs A and B apply to | | returns filed for periods beginning on or after January 1, 2006. | | That section of this Act that amends Title 36, section 1811-B | | applies to sales occurring on or after September 1, 2005. Those | | sections of this Act that amend Title 36, section 5142, | | subsections 1 and 2 and section 5250-B, subsection 1, paragraph C | | apply to tax years beginning on or after January 1, 2005. Those | | sections of this Act that repeal the Maine Revised Statutes, | | Title 36, section 5142, subsection 8 and enact Title 36, section | | 5142, subsection 8-A apply to tax years beginning on or after | | January 1, 2004. |
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| | | This bill makes the following changes to the laws governing | | taxation. |
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