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Absent fraud or intentional misrepresentation of a material fact by | | the seller, the amnesty is fully effective as long as the seller | | continues registration and continues payment or collection and | | remittance of applicable sales or use taxes for a period of at | | least 36 months. The statute of limitations for asserting a tax | | liability is tolled during this 36-month period. The amnesty is | | applicable only to sales or use taxes due from a seller in its | | capacity as a seller and not to sales or use taxes due from a | | seller in its capacity as a purchaser. |
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| | | 4.__Limitations on amnesty.__The amnesty under subsection 3 is | | not available to a seller with respect to: |
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| | | A. Any matter for which the seller has received notice of | | the commencement of an audit, which audit is not yet finally | | resolved, including any related administrative and judicial | | processes; and |
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| | | B.__Any sales or use taxes already paid or remitted to the | | State or taxes collected by the seller. |
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| | | Sec. 18. 36 MRSA §1760, sub-§3, as amended by PL 1991, c. 824, Pt. A, | | §73, is repealed and the following enacted in its place: |
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| | | 3.__Food and food ingredients.__Sales of food and food | | ingredients, other than prepared food. |
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| | | Sec. 19. 36 MRSA §1760, sub-§5 is repealed and the following enacted | | in its place: |
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| | | 5.__Prescription drugs.__Sales of drugs for human use sold on | | a doctor's prescription. |
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| | | Sec. 20. 36 MRSA §1760, sub-§5-A, as amended by PL 1975, c. 623, §57, | | is repealed and the following enacted in its place: |
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| | | 5-A.__Prosthetic devices.__Sales of prosthetic devices. |
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| | | Sec. 21. 36 MRSA §1760, sub-§6, as amended by PL 1999, c. 502, §§1 to | | 3 and PL 2003, c. 689, Pt. B, §6, is repealed. |
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| | | Sec. 22. 36 MRSA §1760, sub-§9-B, as amended by PL 1999, c. 657, §21, | | is further amended to read: |
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| | | 9-B. Residential electricity. Sale and deliverythe | first 750 kilowatt hours of residentialper month. | For the purpose of this subsection, "residential electricity" | means electricity |
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