Sec. RRR-1. 36 MRSA §5289 is enacted to read:
§5289. Maine Veterans' Memorial Cemetery Maintenance Fund voluntary checkoff
1. Maine Veterans' Memorial Cemetery Maintenance Fund. When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Veterans' Memorial Cemetery Maintenance Fund established in Title 37-B, section 504, subsection 6. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Veterans' Memorial Cemetery Maintenance Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $1. Each individual income tax return form must contain a designation in substantially the following form: "Maine Veterans' Memorial Cemetery Maintenance Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."
2. Contributions credited to Maine Veterans' Memorial Cemetery Maintenance Fund. The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost, up to $2,000 annually, of administering the Maine Veterans' Memorial Cemetery Maintenance Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Veterans' Memorial Cemetery Maintenance Fund.
Sec. RRR-2. 37-B MRSA §504, sub-§6 is enacted to read:
6. Maine Veterans' Memorial Cemetery Maintenance Fund. There is established the Maine Veterans' Memorial Cemetery Maintenance Fund, an interest-bearing account, referred to in this subsection as "the fund." The fund receives money deposited by the Treasurer of State pursuant to Title 36, section 5289 and any other money contributed voluntarily to the fund. All money deposited in the fund and the earnings on that money remain in the fund to be used for the maintenance and upkeep of Maine veterans' cemeteries and for the necessary administrative and personnel costs associated with the management of the fund. Money in the fund may not be deposited in the General Fund or any other fund except as specifically provided by law.
Sec. RRR-3. Application. This Part applies to tax years beginning on and after January 1, 2006.
Sec. RRR-4. Appropriations and allocations. The following appropriations and allocations are made.
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Maine Revenue Services 0002
Initiative: Provides funds for the administrative costs associated with the veterans' cemeteries income tax checkoff.
GENERAL FUND 2005-06 2006-07
All Other $0 $15,154
____________ ____________
GENERAL FUND TOTAL $0 $15,154
ADMINISTRATIVE AND
FINANCIAL SERVICES,
DEPARTMENT OF
DEPARTMENT TOTALS 2005-06 2006-07
GENERAL FUND $0 $15,154
____________ ____________
DEPARTMENT TOTAL -
ALL FUNDS $0 $15,154
DEFENSE, VETERANS AND EMERGENCY MANAGEMENT,
DEPARTMENT OF
Veterans Services 0110
Initiative: Provides allocations for the newly authorized Maine Veterans' Memorial Cemetery Maintenance Fund.
OTHER SPECIAL REVENUE
FUNDS 2005-06 2006-07
All Other $0 $42,500
____________ ____________
OTHER SPECIAL REVENUE
FUNDS TOTAL $0 $42,500
DEFENSE, VETERANS AND
EMERGENCY MANAGEMENT,
DEPARTMENT OF
DEPARTMENT TOTALS 2005-06 2006-07
OTHER SPECIAL REVENUE
FUNDS $0 $42,500
____________ ____________
DEPARTMENT TOTAL -
ALL FUNDS $0 $42,500
SECTION TOTALS 2005-06 2006-07
GENERAL FUND $0 $15,154
OTHER SPECIAL REVENUE
FUNDS $0 $42,500
____________ ____________
SECTION TOTAL -
ALL FUNDS $0 $57,654
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