Maine Code § 36-6603

Undisclosed liabilities
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This chapter does not prohibit the State Tax Assessor from instituting civil or criminal proceedings
against any taxpayer with respect to any amount of tax that is not paid with the 2010 tax initiatives
application described in section 6605 or on any other return filed with the assessor. [PL 2009, c. 571,
Pt. HH, §1 (NEW).]

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