Maine Code § 36-6593

Undisclosed liabilities
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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 paid with the 2009 tax
initiative application described in section 6595 or on any other return filed with the assessor. [PL 2009,
c. 213, Pt. PPP, §1 (NEW).]

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