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requires, the assessor may, with the approval of the Governor or | | the Governor's designee, abate, within 3 years from the date of | | assessment or whenever a written request has been submitted by a | | taxpayer within 3 years of the date of assessment, all or any part | | of any tax assessed by the assessor.__The decision of the assessor | | pursuant to this section not to abate all or any part of any tax | | assessed under this Title is not subject to review under section | | 151. |
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| | | Sec. 4. 36 MRSA §144, sub-§1, as enacted by PL 1995, c. 281, §5, is | | amended to read: |
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| | | 1. Generally. A taxpayer may request a credit or refund of | | any tax imposed by this Title within 3 years from the time the | | return was filed or 2 years from the time the tax was paid, | | whichever period expires later. Every claim for refund must be | | submitted to the State Tax Assessor in writing and state the | | specific grounds upon which it is founded and the tax period for | | which the refund is claimed. The taxpayer may in writing request | | an informal conference regarding the claim for refund, in which | | case the claim for refund is considered a request for | | reconsideration of an assessment under section 151. |
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| | | Sec. 5. 36 MRSA §177, sub-§1, as amended by PL 1995, c. 639, §4, is | | further amended to read: |
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| | | 1. Generally. All sales and use taxes collected by a person | | pursuant to Part 3, all taxes collected by a person under color | | of Part 3 that have not been properly returned or credited to the | | persons from whom they were collected, all taxes collected by or | | imposed on a person pursuant to chapter 451 or 459, all fees | | collected pursuant to chapter 719 and all taxes collected by a | | person pursuant to chapter 827 constitute a special fund in trust | | for the State Tax Assessor. The liability for the taxes or fees | | and the interest or penalty on taxes or fees is enforceable by | | assessment and collection, in the manner prescribed in this Part, | | against the person and against any officer, director, member, | | agent or employee of that person who, in that capacity, is | | responsible for the control or management of the funds or | | finances of that person or is responsible for the payment of that | | person's taxes. An assessment against a responsible individual | | pursuant to this section must be made within 6 years from the | | time the underlying assessment becomes final.__An individual | | against whom an assessment has been made pursuant to this section | | may not challenge the underlying tax assessment pursuant to | | section 151. |
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| | | Sec. 6. 36 MRSA §187-B, sub-§2, ķA, as amended by PL 1999, c. 521, Pt. | | A, §3, is further amended to read: |
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