Notwithstanding any other provision of law, funds obtained through the program established by this chapter accrue in their entirety directly to the General Fund.

§6569.__Repeal

This chapter is repealed January 1, 2007.

Sec. 2. Amnesty report. The State Tax Assessor shall analyze and report on the effectiveness of the Maine Tax Amnesty Program established by the Maine Revised Statutes, Title 36, chapter 913-A. This report must include at least the following information:

1. The number of taxpayers who participated in the Maine Tax Amnesty Program;

2. The amount of money generated by the program;

3. The amnesty-related expenses of the Department of Administrative and Financial Services, Bureau of Revenue Services for 6 months before the amnesty period, during the amnesty period and immediately following the amnesty period until June 30, 2004;

4. The effectiveness in collecting tax receivables during the period January 1, 2004, to December 1, 2004;

5. Recommendations for changes, improvements or additions to tax compliance enforcement procedures; and

6. Any other information the assessor chooses to include.

This report must be presented to the joint standing committee of the Legislature having jurisdiction over taxation matters during the First Regular Session of the 122nd Legislature by February 1, 2005. The committee shall review the report and submit its own report, together with any necessary implementing legislation, recommending continuation or changes in enforcement procedures. This report must be made to the Second Regular Session of the 122nd Legislature by December 1, 2005.

SUMMARY

This bill establishes the Maine Tax Amnesty Program. The program is intended to encourage delinquent taxpayers, those that are delinquent in paying taxes due on or before April 15, 2003,