‘ C. An underpayment or nonpayment of taxes when at least a majority of taxpayers currently pay taxes on the same types of sales or uses or the taxpayer has previously demonstrated awareness of the obligation to pay the tax.’
| HP0448 LD 590 |
First Regular Session - 125th Maine Legislature H "A" to C "A", Filing Number H-496, Sponsored by CHASE
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LR 1599 Item 5 |
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| Bill Tracking, Additional Documents | Chamber Status | ||
Amend the amendment in section 1 in subsection 4 in the 3rd line (page 1, line 20 in amendment) by inserting after the following: " only if" the following: ' the law imposing the tax had been in effect for more than 90 days when the tax was first due and'
Amend the amendment in section 1 in subsection 4 in paragraph B in the 2nd line (page 1, line 25 in amendment) by inserting after the following: " taxpayer;" the following: ' or'
Amend the amendment in section 1 in subsection 4 by striking out all of paragraphs C and D (page 1, lines 26 to 30 in amendment) and inserting the following:
summary
This amendment provides that the State Tax Assessor may assess a taxpayer additional sales and use tax only if the law imposing the tax has been in effect for more than 90 days and permits an additional assessment if a majority, rather than 80%, of taxpayers currently pay taxes of the same type.