The register of deeds shall transmit both copies of the declaration of value to the State Tax Assessor not later than 40 days from the date of recordation of the deed subject to the tax or, in the case of a transfer of a controlling interest subject to tax under this chapter, no later than the 10th day of the month following the month in which the report of the transfer is received by the register of deeds.

Sec. 26. 36 MRSA §4641-E, 2nd ¶, as amended by PL 2001, c. 559, Pt. I, §11 and affected by §15, is further amended to read:

Within 3 years of the recording of a deed subject to the tax imposed by this chapter or of the date on which a transfer of a controlling interest in an entity subject to taxation under this chapter is reported to the register of deeds, the State Tax Assessor may examine any books, papers, records or memoranda of the grantor or grantee bearing upon the amount of tax payable, and may enforce that right of examination by subpoena. If the assessor determines that there is a deficiency of taxes due under this chapter, such deficiency must be assessed, together with interest and penalties, with notice to the persons liable, but no such assessment may be made more than 3 years after the date of recording or transfer.

Sec. 27. 36 MRSA §4831, sub-§§2-A and 2-B, as enacted by PL 1989, c. 927, §3, are repealed.

Sec. 28. 36 MRSA §4832, sub-§1, as amended by PL 1989, c. 927, §5, is further amended to read:

1. Imposition. A fee is imposed on the retail sale in this State of new tires, and new lead-acid batteries, new major appliances, new major furniture items, new bathtubs and new mattresses. The fee is in the amount of $1 per tire or lead-acid battery and $5 for major appliances, major furniture items, bathtubs and mattresses. Additionally, fees A fee in the same amounts are amount is imposed on the storage, use or other consumption in this State of tires, and lead-acid batteries, major appliances, major furniture items, bathtubs and mattresses purchased new in this State by the user or purchased out of outside the State by the user unless either of the fees fee imposed by this section has been paid.

Sec. 29. 36 MRSA §4832, sub-§1-A, as enacted by PL 1995, c. 368, Pt. NN, §2, is repealed.