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MRS ANNOUNCES THE 2009 TAX RECEIVABLES REDUCTION INITIATIVEGovernor Baldacci and the Legislature have authorized Maine Revenue Services to conduct the Tax Receivables Reduction Initiative (TRRI). This program will allow taxpayers with tax liabilities that were assessed as of September 1, 2009 to resolve those liabilities with payment of the tax, the interest and 10% of the penalty. By making the payment and signing the TRRI application, the remaining 90% of the penalties will be waived. The program will run from September 1, 2009 to November 30, 2009. There will be no extension for payment after the final date. Applications will be sent to all qualifying taxpayers early in September and again in early November. Any collection actions administered by MRS to collect the entire debt, including setoff of State and Federal refunds, will continue until liabilities are finally resolved under the program. Any setoff amounts applied to the debt prior to the filing of the TRRI application are not subject to reduction or refund. For more information contact the Compliance Division at (207) 624-9595. The legal requirements of the program are:
2009 TAX RECEIVABLES REDUCTION INITIATIVE § 6591. 2009 Tax Receivables Reduction Initiative established There is established the 2009 Tax Receivables Reduction Initiative, referred to in this chapter as "the initiative." The initiative is intended to encourage delinquent taxpayers to pay existing tax obligations. The goal of the initiative is to raise revenue during fiscal year 2009-10 and to reduce the increasing tax receivables. § 6592. Administration 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: 1. Application. Properly completes and files a 2009 tax initiative application as described in section 6595 and as required by the assessor; § 6593. Undisclosed liabilities This chapter may not be construed to prohibit the assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not paid with the 2009 tax initiative application described in section 6595 or on any other return filed with the assessor. § 6594. Initiative period The time period during which a 2009 tax initiative application described in section 6595 may be filed is September 1, 2009 to November 30, 2009. § 6595. Initiative application The assessor shall prepare and make available the 2009 tax initiative application. The application and associated guidelines prepared by the assessor, which govern participation in the initiative, are exempt from the Maine Administrative Procedure Act. The application requires the approval of the assessor and must include the amount of tax, interest and penalty to be paid and the periods to which the liability applies. The assessor may deny any applications not consistent with the initiative. Participation in the initiative qualifies the taxpayer to a waiver by the assessor of 90% of the penalties otherwise due.
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