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liability for use taxes incurred prior to January 1, 2006 and is | | also absolved from liability for criminal prosecution and civil | | penalties and interest related to those taxes.__The following | | conditions apply to the program. |
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| | | 1.__Limited to unknown liabilities.__The program is limited to | | unknown liabilities only.__For purposes of this subsection, an | | "unknown liability" is a use tax liability that has not been | | assessed at the time the special use tax return described in | | section 6584 is received by the assessor. |
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| | | 2. Return filed and tax liability reported.__A participating | | taxpayer must properly complete and file with the assessor, | | before the end of the program period, a special use tax return as | | described in section 6584 reporting all previously unreported and | | unpaid State of Maine use tax liabilities incurred by the | | taxpayer during the lookback period. |
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| | | 3. Tax paid; 3 high years.__Except as provided by subsection | | 4, a participating taxpayer must pay in full, by the end of the | | program period, the use tax liability incurred by the taxpayer | | during the 3 calendar years of the lookback period with the | | highest use tax liability as reported on the special use tax | | return described in section 6584.__A participating taxpayer must | | agree to forgo the right to seek a refund of, or file a petition | | for reconsideration with respect to, the tax paid with the | | return. |
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| | | 4. Payment plans allowed; interest.__A participating taxpayer | | may elect to make payment of the taxes reported under the program | | after the expiration of the program period, but only pursuant to | | a payment plan approved by the assessor.__A payment plan approved | | by the assessor may not provide for payments beyond December 31, | | 2007.__Interest at the rate established pursuant to section 186 | | accrues on any payments made after the expiration of the program | | period. |
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| | | The State Tax Assessor shall prepare and make available | | special use tax returns for taxpayers who wish to participate in | | the program.__The return must be signed by the taxpayer under | | penalty of perjury.__The return and associated program guidelines | | prepared by the assessor are not rules within the meaning of that | | term in the Maine Administrative Procedure Act.__The assessor | | shall deny any special use tax return that is inconsistent with | | the provisions of this chapter or that is filed after the | | conclusion of the program period. |
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| | | §6585. Undisclosed and future use tax liabilities; other |
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