{"data":{"id":"us-me/36-m.r.s.-199-b","jurisdiction":"us-me","citation":"36 M.R.S. §199-B","heading":"Report","body":"1.  Report.  The bureau shall submit a report regarding tax expenditures to the committee by February 15th of each odd-numbered year.  The report must contain:\nA.  A summary of each tax expenditure in the laws administered by the bureau;\nB.  A description of the purpose and background of the tax expenditure and the groups likely to benefit from the tax expenditure;\nC.  An estimate of the cost of the tax expenditure for the current biennium;\nD.  Any issues regarding tax expenditures that need to be considered by the Legislature;\nE.  Any recommendation regarding the amendment, repeal or replacement of the tax expenditure; and\nF.  The total amount of reimbursement paid to each person claiming a reimbursement for taxes paid on certain business property under chapter 915.","path":["TITLE 36: TAXATION","PART 1: GENERAL PROVISIONS","CHAPTER 10: TAX EXPENDITURE REVIEW"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec199-B.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"14a216d58e60fbc83747dd8b43e4675fa70e210085f938c1af5baf30672bef4c","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-199-a","next":"us-me/36-m.r.s.-199-c"},"notice":"GroundRules: Original legal text. Not legal advice."}