§6760. Confidentiality
The following records are designated as confidential for purposes of Title 1, section 402, subsection 3, paragraph A: [PL 1995, c. 669, §5 (NEW).]
1. Records used for designation or approval of program. Any record obtained or developed by the commissioner or the State Tax Assessor for designation or approval of an employment tax increment financing program. After receipt by the commissioner or the State Tax Assessor of the application or proposal, a record pertaining to the application or proposal is not considered confidential unless it meets the requirements of subsections 2 to 6;
[PL 1995, c. 669, §5 (NEW).]
2. Records requested confidential or causing detriment. Any record obtained or developed by the commissioner or the State Tax Assessor that:
A. A person, which may include a qualified business, to whom the record belongs or pertains has requested be designated confidential; or [PL 1995, c. 669, §5 (NEW).]
B. The commissioner has determined contains information that gives the owner or a user of that information an opportunity to obtain business or competitive advantage over another person who does not have access to the information or access to which by others would result in a business or competitive disadvantage, loss of business or other significant detriment to any person to whom the record belongs or pertains; [PL 1995, c. 669, §5 (NEW).]
[PL 1995, c. 669, §5 (NEW).]
3. Private records. Any record, including any financial statement or tax return, obtained or developed by the commissioner or the State Tax Assessor, the disclosure of which would constitute an invasion of personal privacy, as determined by the governmental entity in possession of that record or information;
[PL 1995, c. 669, §5 (NEW).]
4. Employment tax increment program records. Any record, including any financial statement or tax return, obtained or developed by the commissioner or the State Tax Assessor in connection with any monitoring or servicing activity by the commissioner or the State Tax Assessor that pertains to an employment tax increment program;
[PL 1995, c. 669, §5 (NEW).]
5. Creditworthiness records. Any record, including any financial statement or tax return obtained or developed by the commissioner or the State Tax Assessor, containing an assessment by a person not employed by the State of the creditworthiness or financial condition of any person or project; and
[PL 1995, c. 669, §5 (NEW).]
6. Confidential financial statements. Any financial statement, if the person to whom the statement belongs or pertains has requested that the record be designated confidential.
[PL 1995, c. 669, §5 (NEW).]
SECTION HISTORY
PL 1995, c. 669, §5 (NEW).
Structure Maine Revised Statutes
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 917: EMPLOYMENT TAX INCREMENT FINANCING
36 §6752. Program established; declaration of public purpose
36 §6754. Reimbursement allowed
36 §6755. Procedures for application
36 §6756. Criteria for approval
36 §6757. Calculation of employment tax increment (REPEALED)
36 §6758. Procedure for reimbursement
36 §6759. Program administration
36 §6762. Benefit calculation for calendar years beginning with 2022