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MAINE STATUTES AND CODES
36 §4717. Abatement and credit
Title 36: TAXATION
Part 7: SPECIAL TAXES
Chapter 714: MAHOGANY QUAHOG TAX (HEADING: PL 1987, C. 513, §10 (NEW))
§4717. Abatement and credit
1. Tax not assessed. No tax may be assessed under section 4712 for the period between June 29, 1987, and September 30, 1987.
[ 1987, c. 551, (NEW) .]
2. Taxes collected or assessed. Any tax collected or assessed under this chapter for the period between June 29, 1987, and September 30, 1987, shall be abated. The Bureau of Revenue Services shall credit any tax paid to the account of the taxpayer or send the taxpayer a refund.
[ 1987, c. 551, (NEW); 1997, c. 526, §14 (AMD) .]
SECTION HISTORY
1987, c. 551, (NEW). 1997, c. 526, §14 (AMD).