{"data":{"id":"us-me/36-m.r.s.-6576","jurisdiction":"us-me","citation":"36 M.R.S. §6576","heading":"Preamnesty settlements","body":"Notwithstanding any other provision of this chapter, the assessor shall, during the period beginning on the effective date of this chapter to August 31, 2003, make a settlement offer that requires full payment of tax and 1/2 of the accrued interest to any taxpayer that has a recorded and recognized delinquent State tax liability as of the effective date of this chapter.  The settlement offer authorized under this section does not apply to a taxpayer whose liability is the result of a criminal conviction or is currently charged with a criminal offense arising from a violation of the state tax law as provided in this Title or Title 17‑A, or has been referred to the Attorney General for criminal prosecution.","path":["TITLE 36: TAXATION","PART 9: TAXPAYER BENEFIT PROGRAMS","CHAPTER 914: 2003 TAX AMNESTY PROGRAM"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec6576.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"0f7b4dc52373073b6a9e74a7aad14686136bc59a63fd6cc200cfa3d8d24ceb18","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-6575","next":"us-me/36-m.r.s.-6581"},"notice":"GroundRules: Original legal text. Not legal advice."}