Maine Code § 36-6573

Undisclosed liabilities
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Nothing in this chapter may 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 either on the
2003 amnesty return, described in section 6575, or on any other return filed with the assessor. [PL
2003, c. 20, Pt. AA, §4 (NEW).]

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