LD 1571
pg. 3
Page 2 of 25 An Act Concerning Technical Changes to the Tax Laws Page 4 of 25
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LR 1977
Item 1

 
(1) Information regarding the underlying tax liability
to the extent necessary to apprise the individual of the
basis of the assessment;

 
(2) The name of any other individual against whom an
assessment has been made for the same underlying tax
debt; and

 
(3) The general nature of any steps taken by the
assessor to collect the underlying tax debt from any
other individuals and the amount collected; and

 
Sec. 6. 36 MRSA §191, sub-§2, ¶Z, as enacted by PL 2001, c. 439, Pt.
L, §8, is amended to read:

 
Z. The disclosure to the Treasurer of State when necessary
for the performance of the Treasurer of State's official
duties as administrator under Title 33, chapter 41 of the
following information:

 
(1) The current mailing address for a taxpayer for
purposes of returning unclaimed or abandoned property
to the rightful owner or heir; and

 
(2) The names and mailing addresses of all Maine
corporate income tax filers in an electronic medium
prescribed by the State Tax Assessor.;

 
Sec. 7. 36 MRSA §191, sub-§2, ¶¶AA and BB are enacted to read:

 
AA.__The disclosure by employees of the bureau to designated
representatives of the Finance Authority of Maine of
information required to ensure that recipients of certain
benefits under Title 20-A, chapter 417-E are eligible to
receive such benefits; and

 
BB.__The disclosure to an authorized representative of the
Department of Human Services, Office of Head Start and Child
Care of taxpayer information directly relating to the
certification of investments eligible for or the eligibility
of a taxpayer for the quality child care investment credit
provided by section 5219-Q.

 
Sec. 8. 36 MRSA §1752, sub-§9 is repealed.

 
Sec. 9. 36 MRSA §1752, sub-§11, ¶B, as repealed and replaced by PL
1999, c. 708, §23, is amended to read:


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