125th MAINE LEGISLATURE
		LD 1371		LR 1212(05)
	An Act To Promote Fair and Efficient Resolutions in Tax Disputes
	Fiscal Note for Bill as Engrossed with: C "A" (H-629) H "A" (H-660) to C "A" (H-629)
	Committee: Taxation
Fiscal Note
			FY 2011-12	FY 2012-13	Projections  FY 2013-14	Projections  FY 2014-15
Net Cost (Savings)
	General Fund		$0	($15,000)	($15,000)	($15,000)
Revenue
	General Fund		$0	$15,000	$15,000	$15,000
Fiscal Detail and Notes
	The bill requires the Department of the Attorney General and Maine Revenue Services to absorb the costs of implementing this bill, which Maine Revenue Services has estimated would require the equivalent of one-quarter of a position at a cost of approximately $35,000 per year.  The bill prohibits the creation of any new positions within these agencies to implement its provisions.
	It is anticipated that petitioner fees will increase revenue to the General Fund by an estimated $15,000 per year beginning in fiscal year 2012-13.