LD 1546
pg. 1
LD 1546 Title Page An Act Concerning Technical Changes to the Tax Laws Page 2 of 26
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LR 533
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 4 MRSA §807-A, 2nd ¶, as amended by PL 1987, c. 497, §1 and
PL 1997, c. 526, §14, is further amended to read:

 
Upon promulgation of and in accordance with rules adopted by
the Supreme Judicial Court, employees of the Department of
Administrative and Financial Services, Bureau of Revenue Services
may serve civil process and represent the bureau in District
Court in disclosure proceedings pursuant to Title 14, chapter
502, ancillary to the collection of taxes for which warrants have
been issued pursuant to Title 36, and may represent the State Tax
Assessor in arraignment proceedings in District Court in cases in
which a criminal complaint has been filed alleging violation of
Title 36, section 2113, 3234 or 5332.

 
Sec. 2. 5 MRSA §931, sub-§1, ¶L-2, as amended by PL 1999, c. 784, §2,
is further amended to read:

 
L-2. The Director of Econometric Research within the Bureau
of Taxation Revenue Services;

 
Sec. 3. 30-A MRSA §421, sub-§12, as enacted by PL 1987, c. 737, Pt. A,
§2 and Pt. C, §106 and amended by PL 1989, c. 6; c. 9, §2; and c.
104, Pt. C, §§8 and 10, is further amended to read:

 
12. Service of tax warrant. For the services service of a
sales or use tax warrant and arrest as provided by Title 36,
section 173, the same as for service of civil process, and for
civil arrests. For collecting sales or use taxes, penalties and
interest, under such warrants, for every dollar of the first
$100, 4¢; for every dollar above $100 and not exceeding $200, 3¢;
and for every dollar above $200, 2¢. Additional services,
including travel, shall must be charged as provided in this
section;

 
Sec. 4. 30-A MRSA §421, sub-§13, as amended by PL 1989, c. 502, Pt. A,
§112, is repealed.

 
Sec. 5. 30-A MRSA §421, next to the last ¶, as amended by PL 2003, c. 86,
§1, is further amended to read:

 
The county commissioners of each county may require that the
fees collected under subsections 1, 2, 3, 5, 7, 12, 13 and 14 be
increased by $5, except that the fee paid by any state agency or
department may only be increased by $1. The sheriff or deputy
shall collect this additional amount and pay it to the county
treasurer for the use and benefit of the county. The county
commissioners may also require that the fees collected under
subsections 1 to 14 be increased by an amount equal to the cost


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