{"data":{"id":"us-me/36-m.r.s.-6592","jurisdiction":"us-me","citation":"36 M.R.S. §6592","heading":"Administration","body":"The State Tax Assessor shall administer the initiative. The initiative applies to tax liabilities that are assessed as of September 1, 2009. A taxpayer may participate in the initiative without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiative is conditioned upon the taxpayer's agreement to forgo or to withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the tax initiative and not to claim a refund of money paid under the initiative. This initiative is available to a taxpayer if the taxpayer:\n1.  Application.  Properly completes and files a 2009 tax initiative application as described in section 6595 and as required by the assessor;\n2.  Tax, interest and penalty paid.  Pays all tax, interest and penalty as described in section 6595 by the end of the initiative period under section 6594;\n3.  No criminal action pending.  Is not currently charged with, and has not been accepted by the Attorney General for criminal prosecution arising from, a violation of the state tax law as provided in this Title or Title 17‑A, or is not applying for relief on a debt that is the result of a criminal conviction; and\n4.  No collection by warrant or civil action.  Is not applying for relief with respect to a tax liability for which the State has secured a warrant or civil judgment in its favor in Superior Court.","path":["TITLE 36: TAXATION","PART 9: TAXPAYER BENEFIT PROGRAMS","CHAPTER 914-B: 2009 TAX RECEIVABLES REDUCTION INITIATIVE"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec6592.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"815521cdd8c00ccbc833eb4a6a71bb5d12dade816b11334fdc961afd11e842d5","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-6591","next":"us-me/36-m.r.s.-6593"},"notice":"GroundRules: Original legal text. Not legal advice."}