Maine has announced two tax amnesty initiatives that will run from September 1, 2010 through November 30, 2010. Under the “short-term initiative” 95% of penalties will be waived on taxes assessed as of December 31, 2009. Under the “five-year initiative”, 95% of penalties and interest will be waived on taxes assessed as of June 30, 2005. Participation in the initiatives is conditioned upon the taxpayer’s agreement to forgo or withdraw a protest, administrative or judicial proceeding, or refund claim relating to liabilities paid under the initiatives. Additionally, to be eligible, a tax payer must properly complete a file a 2010 tax initiative application, pay all tax, interest, and penalties, and not have criminal action or collection by warrant or civil action pending. (L.D. 1671 (H.P. 1183), Laws 2010, effective March 31, 2010)