Maine § 199-C. - Review
Full text of Maine Maine Revised Statutes § 199-C. — Review, with citation guidance and answers to common questions.
§ 199-C.. Review
The committee shall conduct the following reviews according to the following schedule. [PL 2001, c. 652, §7 (NEW).]
1. Odd-numbered years. During each odd-numbered year the committee may review the report required under section 199‑B.
2. Even-numbered years. During each even-numbered year the committee may review current issues of tax policy.
A. During each second regular session, the committee shall identify areas of tax policy for review during the period between the end of the second regular session and the first regular session of the next Legislature. [PL 2001, c. 652, §7 (NEW).]
B. The committee may review:
(2) Issues related to the overall structure of the State's tax laws and the relative tax burdens on various classes of taxpayers;
(3) The impact of the State's tax structure on taxpayer behavior, including incentives and disincentives to reside or locate businesses in the State;
(4) Issues identified by the committee that require more detailed review than is possible during a regular session of the Legislature; or
(5) Any other tax policy issue identified by the committee as needing legislative review. [PL 2001, c. 652, §7 (NEW).]
3. Specific tax expenditure review.
4. Review of aviation tax expenditure. The committee, by June 30, 2023, shall review the sales tax exemption under section 1760, subsection 88‑A to determine whether the exemption provides an incentive for increasing investment in the aviation sector, attracting and retaining aviation business and basing aircraft in the State.
Frequently Asked Questions About Maine § 199-C.
What does Maine Revised Statutes § 199-C. cover?
Section 199-C. ("Review") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 199-C.?
A common citation format is "Maine Revised Statutes § 199-C." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 199-C. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.