Sec. SS-9. 5 MRSA §1660-I, sub-§3, as enacted by PL 1995, c. 402, Pt. C, §2, is repealed.

Sec. SS-10. 5 MRSA §1660-K, as corrected by RR 1997, c. 2, §11, is repealed.

PART TT

Sec. TT-1. 36 MRSA c. 914-A is enacted to read:

CHAPTER 914-A

MAINE USE TAX COMPLIANCE PROGRAM

§6581.__Program established

The Maine Use Tax Compliance Program, referred to in this chapter as "the program," is established to encourage delinquent taxpayers to comply with the provisions of chapter 215, to enable the State Tax Assessor to identify and collect previously unreported use tax and to improve compliance with the State's use tax laws.__The program applies to use tax liabilities incurred by a person prior to January 1, 2006.

§6582.__Definitions

As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings.

1.__Lookback period.__"Lookback period" means the period from January 1, 2000 to December 31, 2005.

2.__Program period.__"Program period" means the period from July 1, 2006 to December 31, 2006.

§6583. Administration; conditions for participation

The State Tax Assessor shall administer the program.__ Participation in the program is conditioned upon each participating taxpayer's agreement to forgo the right to protest or pursue an administrative or judicial proceeding with regard to use taxes paid under the program.__A participating taxpayer that timely submits the special use tax return as required by subsection 2 with no material misrepresentations or material omissions and that timely makes the use tax payment or payments required by subsections 3 and 4 is absolved from further