19 M.R.S. § 100-300-3 - Letter of Certification

The Commissioner will review and act upon submitted applications for Dirigo Business Incentive certification. Before issuing a letter of certification for a business, the Commissioner will determine that the application is complete, the applicant meets the criteria to be a qualified business engaged in (or will be engaged in) a qualified business activity, and the applicant will engage in eligible capital investment or a qualified worker training program in service of the qualified business activity.

If all criteria have been met, the Commissioner will issue a letter of certification to the qualified business stating:

A. The name of the certified entity, including any affiliated businesses that will be engaged in the qualified business activity.

B. The qualified business activity, including:

a. A written description of the qualified business activity;

b. The eligible sectors within which the business will perform its qualified business activity; and

c. The planned location(s) of the qualified business activity.

C. The effective date and expiration date of the letter of certification.

D. The eligibility requirements for remaining a qualified business and receiving any tax benefits allowed under section 36 M.R.S. §5219-AAA.

The letter of certification will be valid for five years beginning with the date it is issued. For example, a letter of certification issued on February 1, 2025, will be valid until February 1, 2030. Letters of certification issued between July 1, 2024, and December 31, 2024, will have an effective start date of January 1, 2025, and an end date of January 1, 2030.

If an application does not meet the criteria to receive a letter of certification, the Commissioner will issue a provisional denial to the applicant with an explanation of the criteria not met. A business may file an appeal with the Department within 30 days of receiving the provisional denial if they believe the denial was issued in error. The appeal must include a response to the explanation included in the provisional denial. The Commissioner will review the appeal and original application and issue either a letter of certification or a final denial.

Notes

19 M.R.S. § 100-300-3