Certificates forwarded to the State Tax Assessor under Title 29-A, section 409, subsection 4 or Title 12, section 13003, must be treated as returns filed under this Title for purposes of section 141. [2003, c. 414, Pt. B, §65(AMD); 2003, c. 614, §9(AFF).]
36 M.R.S. § 1955-C