LD 1571
pg. 21
Page 20 of 25 An Act Concerning Technical Changes to the Tax Laws Page 22 of 25
Download Bill Text
LR 1977
Item 1

 
The bill clarifies that a taxpayer who fails to file a timely
request for administrative review of a denial of a tax refund claim
forfeits the right to seek review of the denial in Superior Court
and that the taxpayer can not submit reiterative claims for the
same refund.

 
The bill amends the law governing confidentiality of tax
information to allow disclosure to the Department of Human
Services and the Department of Behavioral and Developmental
Services of information relating to the administration and
collection of the hospital tax. This provision was inadvertently
omitted from the supplemental appropriations bill enacted in
November 2002, which imposed the new tax.

 
The bill allows the Department of Administrative and Financial
Services, Bureau of Revenue Services to provide taxpayer
information to the Department of Human Services, Office of Head
Start and Child Care for purposes of certifying investments
eligible for the quality child care investment credit.

 
The bill allows employees of the Bureau of Revenue Services to
disclose certain information to the Finance Authority of Maine
necessary to ensure that individual recipients are eligible to
receive certain benefits under the Maine College Savings Program.

 
The bill deletes a redundant definition of the term "person"
from the Sales and Use Tax Law. The same term is defined for all
taxes in the general provisions of the tax laws.

 
The bill amends the definition of "retail sale" to clarify
that sales of all kinds of video media for rental are not
taxable, consistent with other statutory changes enacted in 2002.

 
The bill corrects outdated cross-references to sections 187
and 1951, which have been repealed, and makes various grammatical
corrections.

 
The bill corrects a conflict between the Maine Revised
Statutes, Title 36, sections 1861-A and 1951-A regarding an
individual's use tax responsibility to the State. Title 36,
section 1861-A added a reporting mechanism for an individual to
report and pay use tax on small purchases made outside of the
State, such as through mail order or shopping trips to places
outside the State. This change to Title 36, section 1861-A would
allow the use tax line on the individual income tax return to be
used only for reporting use tax on items with a purchase price of
$1,000 or less. Use tax on items with a purchase price of more
than $1,000 would be due and payable by the 15th of the month
following the date of purchase.


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