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Maine · Through October 1, 2025

36 M.R.S. §6659: Legislative findings

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 9: TAXPAYER BENEFIT PROGRAMS
  3. CHAPTER 915: REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY

The Legislature finds that encouragement of the growth of capital investment in this State is in the public interest and promotes the general welfare of the people of the State. The Legislature further finds that the high cost of owning qualified business property in this State is a disincentive to the growth of capital investment in this State. The Legislature further finds that the program set forth in this chapter is a reasonable means of overcoming this disincentive and will encourage capital investment in this State.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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