To Apply

Important Information:

On 06/22/2009, LD 1473 was passed by the Maine legislature and signed by the Governor. This legislation modified the existing Pine Tree Development Zone (PTDZ) program from being limited by location to being open statewide. If you have questions about the modifications, please contact a Governor's Account Executive.

A company seeking PTDZ certification should submit a “but for” letter to DECD prior to any public announcement of the development project. DECD will acknowledge the letter and indicate that the next step in the process is the completion of the application for certification. Pending review and approval by DECD, the date the application for certification is received becomes the effective date of the company's PTDZ certification.

The files below are posted in Adobe Acrobat Reader and Microsoft Word. Adobe Reader files require the free Adobe Reader software. Microsoft Word files require either Microsoft Word or the free Word Viewer software.

2012 Forms

• "but for" letter instructions (Word)
• "but for" letter sample (Word)
• application instructions (Word)
• application sample (Word)
• application form (Word)

Miscellaneous Documents

• Certification Process Flowchart (PDF) (Revised 9/12/2009)
• Single Business Enterprise Definitions (PDF)
• Income Tax Guidance Document (PDF)
• Sales Tax Bulletin (PDF)

Please contact a Governor's Account Executive for more information.