LD 1571
pg. 22
Page 21 of 25 An Act Concerning Technical Changes to the Tax Laws Page 23 of 25
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LR 1977
Item 1

 
The bill deletes a redundant provision for abatement of sales and
use taxes. The circumstances under which all taxes may be abated
are set forth more fully in the general provisions of the tax laws.
The bill also corrects references to taxable services to reflect
current law, corrects a grammatical error and changes gender-
specific language.

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

 
The bill replaces outdated references to state and federal
statutes governing highway common carriers. The Public Utilities
Commission no longer regulates highway common carriers and the
federal excise tax no longer applies to highway transportation.
The bill substitutes a cross-reference to the statute that
imposes the current operating authority license requirement and
incorporates the relevant language of the repealed federal law
into Maine law. The bill also clarifies the formula for
computing the amount of the refunds authorized by the statute,
eliminates redundant verbiage and gender-specific language.

 
The bill corrects inappropriate references to "distributor" in
the Special Fuel Tax Act. "Distributor" is not defined in the
Maine Revised Statutes, Title 36, chapter 459 and is defined
elsewhere in Title 36 to mean a different category of persons
from what is intended here.

 
The bill corrects inappropriate references to "internal
combustion engine fuel" in the Special Fuel Tax Act. "Internal
combustion engine fuel" is not defined in Title 36, chapter 459
and is defined elsewhere in Title 36 to mean a different type of
fuel from what is intended here. The bill also removes
superfluous verbiage and corrects grammatical errors.

 
The bill corrects an inappropriate reference to "distributor"
in the Special Fuel Tax Act. "Distributor" is not defined in
Title 36, chapter 459 and is defined elsewhere in Title 36 to
mean a different category of persons from what is intended here.

 
The bill eliminates an obsolete reference to the gasoline road
tax law, which has been repealed.

 
The bill establishes an automatic extension to file an estate
tax return equivalent to the federal extension and limits the
filing extension to 8 months in all other cases. These changes
provide a statutory basis for policies that have been implemented
administratively.


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