{"data":{"id":"us-me/36-m.r.s.-6602","jurisdiction":"us-me","citation":"36 M.R.S. §6602","heading":"Administration","body":"The State Tax Assessor shall administer the initiatives. The short-term initiative applies to tax liabilities that are assessed as of December 31, 2009 and interest and penalties subsequently assessed on such tax liabilities. The 5-year initiative applies to tax liabilities that were assessed as of June 30, 2005 and interest and penalties subsequently assessed on such tax liabilities.  A taxpayer may participate in the initiatives without regard to whether the amount due is subject to a pending administrative or judicial proceeding. Participation in the initiatives is conditioned upon the taxpayer's agreement to forgo or withdraw a protest or an administrative or judicial proceeding with regard to liabilities paid under the initiatives and not to claim a refund of money paid under the initiatives. These initiatives are available to a taxpayer if the taxpayer:\n1.  Application.  Properly completes and files a 2010 tax initiatives application as described in section 6605 and as required by the assessor;\n2.  Tax, interest and penalty paid.  Pays all tax, interest and penalty for the respective initiative as described in section 6606 by the end of the initiatives period under section 6604;\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-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec6602.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"3fc392742836a62a138c24eaae3b2796cab90f5205bcf2c06c0c9aa4c1c10dd0","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-6601","next":"us-me/36-m.r.s.-6603"},"notice":"GroundRules: Original legal text. Not legal advice."}