18-125-302 Me. Code R. § 3

Current through 2024-51, December 18, 2024

Section 125-302-3 - Review and revocation of exempt status

The State Tax Assessor has the authority to review an organization's activities and confirm whether an organization continues to meet the qualifications for exempt status. The State Tax Assessor may also review an organization's activities and confirm whether an organization is properly using an exemption certificate. After providing written notice to an organization, the State Tax Assessor may revoke the exempt status of the organization for any of the following reasons:

A. The organization was incorrectly certified for exempt status;

B. The organization on longer meets the qualifications for exempt status;

C. The organization fails to provide sufficient documentation, upon written request by the State Tax Assessor, demonstrating that the organization meets the qualifications for exempt status; or

D. The organization has not used its exemption certificate in accordance with Title 36 and this Rule.

A decision by the State Tax Assessor to revoke an organization's exempt status constitutes a determination of the State Tax Assessor that is subject to a petition for reconsideration pursuant to 36 M.R.S. §151.

18-125 C.M.R. ch. 302, § 3