Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 6659
Legislative findings
Official textlegislature.maine.gov
The Legislature finds that encouragement of the growth of capital investment in this State is in the public interest and promotes the general welfare of the people of the State. The Legislature further finds that the high cost of owning qualified business property in this State is a disincentive to the growth of capital investment in this State. The Legislature further finds that the program set forth in this chapter is a reasonable means of overcoming this disincentive and will encourage capital investment in this State.
Source: view the official text
In this chapter (15 sections)
- 6651 · Definitions
- 6652 · Reimbursement allowed; limitation
- 6653 · Taxpayer to obtain information
- 6654 · Claim for reimbursement
- 6655 · Forms
- 6656 · Payment of claims
- 6657 · Audit of claim
- 6658 · Subsequent changes
- 6659 · Legislative findings
- 6660 · Availability of information
- 6661 · Certain leased property
- 6662 · Disallowance of reimbursement for certain property
- 6663 · Program name
- 6664 · Report
- 6665 · Financial projections report