Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 199-B
Report
1.
Report.
The bureau shall submit a report regarding tax expenditures to the committee by February 15th of each odd-numbered year. The report must contain:
# A.
A summary of each tax expenditure in the laws administered by the bureau;
# B.
A description of the purpose and background of the tax expenditure and the groups likely to benefit from the tax expenditure;
# C.
An estimate of the cost of the tax expenditure for the current biennium;
# D.
Any issues regarding tax expenditures that need to be considered by the Legislature;
# E.
Any recommendation regarding the amendment, repeal or replacement of the tax expenditure; and
F.
The total amount of reimbursement paid to each person claiming a reimbursement for taxes paid on certain business property under chapter 915 .
Source: view the official text
In this chapter (5 sections)
- 199-A · Definitions
- 199-B · Report
- 199-C · Review
- 199-D · Report
- 199-E · Elimination of certain tax expenditures