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| Nothing in this chapter may be construed to prohibit the State Tax | | Assessor from instituting civil or criminal proceedings, including | | but not limited to an audit, against any taxpayer with respect to | | any amount of use tax incurred during or after the lookback period | | that is not disclosed on either the special use tax return filed by | | the taxpayer in connection with the program or another return filed | | by the taxpayer with the assessor.__Nothing in this chapter may be | | construed to limit a taxpayer's right to protest or pursue an | | administrative or judicial proceeding with regard to an assessment | | of such undisclosed taxes.__Notwithstanding any other provision of | | law, the assessor may, prior to July 1, 2006, compromise an unknown | | use tax liability on terms substantially equal to the terms set | | forth in this chapter, and in such a case the taxpayer is absolved | | from liability for criminal prosecution and civil penalties related | | to those taxes. |
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| | | Sec. UU-1. Continuation of limited-period position. The Department of | | Administrative and Financial Services, Bureau of Human Resources | | is authorized to continue one limited-period Public Service | | Coordinator position through October 31, 2006 to assist the | | bureau in its efforts to resolve the administrative services | | bargaining unit contract. Funding for this position and any All | | Other related costs must be from the General Fund Compensation | | and Benefit Plan account in the Department of Administrative and | | Financial Services and made in accordance with Public Law 2005, | | chapter 12, Part SSS. This position was established by Financial | | Order 02486 F6. |
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| | | Sec. VV-1. 5 MRSA §1507, 4th ¶, as enacted by PL 1997, c. 24, Pt. C, | | §2, is amended to read: |
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| | | At the close of each fiscal year, as the first priority | | transfer before any other transfer authorized by law, there must | | be transferred from the General Fund an amount as may be | | available from time to time until the maximum of $350,000 is | | achieved to be used for the purposes specified in subsections 1 | | to 6. |
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| | | Sec. VV-2. 5 MRSA §1511, as amended by PL 2005, c. 2, Pt. A, §1 and | | affected by §14, is further amended to read: |
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