4.__Illegal activities.__Is not reporting taxes arising from illegal activities.

§6563.__Exemption; leased vehicles in interstate commerce

Notwithstanding section 6563, a taxpayer participating in the program due to a tax liability arising from the use in the State of a vehicle that fails or failed to qualify for the exemption under section 1760, subsection 41 because the vehicle is leased is absolved from criminal or civil prosecution or civil penalties and from all of the interest associated with any such liability.

§6564.__Undisclosed liabilities

This chapter may not be construed to prohibit the assessor from instituting civil or criminal proceedings against any taxpayer with respect to any amount of tax that is not disclosed on the amnesty tax return.

§6565.__Amnesty period

The time period during which an amnesty tax return may be filed is November 1, 2003 to December 31, 2003.

§6566.__Amnesty tax return

The assessor shall prepare and make available the amnesty tax return.__The return and associated guidelines prepared by the assessor, which govern participation in the program, are exempt from the Maine Administrative Procedure Act.__The application requires the approval of the assessor.__The assessor may deny any application not consistent with the program.

§6567.__Payment plan

The assessor may enter into an installment agreement in cases of severe hardship in lieu of the complete payment of all taxes and interest as determined on the amnesty tax return.__In such cases, 25% of the total liability must be paid with the return and the balance must be paid in not more than 6 monthly installments.__Failure of the taxpayer to make the agreed payments in a timely fashion voids the application of the program to that taxpayer.__All such agreements and payments must include interest at the rate of 12% per annum on the tax outstanding.