36 M.R.S. §6582: Definitions
Where this section sits in the code
- TITLE 36: TAXATION
- PART 9: TAXPAYER BENEFIT PROGRAMS
- CHAPTER 914-A: MAINE USE TAX COMPLIANCE PROGRAM
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.
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