| | | The bill corrects the applicable tax years for the provisions | | relating to the modification of federal adjusted gross income for | | property eligible for federal bonus depreciation for individual | | income tax computation purposes. |
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| | | The bill adds a reference to net operating loss provisions for | | clarity and consistency with other statutory provisions. |
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| | | The bill deletes redundant provisions that require taxpayers | | to make timely payment of income and franchise taxes. |
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| | | The bill relocates an inappropriately placed requirement to | | file amended returns into the chapter of law governing the filing | | of returns, in order to clarify that amended returns are returns | | for purposes of determining the timeliness of assessments, | | requests for appeal and refund requests. |
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| | | The bill repeals a cross-reference to the provision repealed | | in the Maine Revised Statutes, Title 36, section 5227. |
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| | | The bill repeals a redundant statute authorizing the State Tax | | Assessor to name the assessor's employees as agents to collect | | income taxes. |
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| | | The bill also makes various grammatical changes. |
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