Resolve, To Study the Policies of the Department of Administrative and Financial Services, Bureau of Revenue Services Regarding Tax Collection Practices
Maine Legislature, Session 121, LD 0467
Committee: Taxation
Sponsors: PERRY, LEMONT, DAIGLE, DUNLAP, RINES, SIMPSON, THOMAS, SAWYER

Legislative Document 
No. 467 
H.P.359 
House of Representatives, February 4,2003 
Resolve, To Study the Policies of the Department of Administrative 
and Financial Services, Bureau of Revenue Services Regarding Tax 
Collection Practices 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative PERRY of Bangor. 
Cosponsored by Senator LEMONT of York and 
IY/~ 
/h.7lfoc~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: DAIGLE of Arundel, DUNLAP of Old Town, McGOWAN of Pittsfield, 
RINES of Wiscasset, SIMPSON of Auburn, THOMAS of Orono, Senator: SAWYER of 
Penobscot. 
Printed on recycled paper 
Sec. 1. Commission established. Resolved: 
That the Commission 
to Study the Policies of the Bureau of Revenue Services Regarding 
Tax Collection, referred to in this resolve as "the commission," 
is established: and be it further 
Sec. 2. Commission membership. Resolved: 
That the commission 
consists of the following 12 members: 
l. 
Three 
members 
from 
the 
Senate, 
appointed 
by 
the 
President of the Senate; 
2. 
Three 
members 
from 
the 
House 
of 
Representatives, 
appointed by the Speaker of the House; 
3. 
Four members who are tax professionals employed in the 
private sector, appointed jointly by the President of the Senate 
and the Speaker of the House; and 
4. 
Two 
members of the public, appointed jointly by the 
President of the Senate and the Speaker of the House; and be it 
further 
Sec. 3. Chairs. Resolved: 
That the first-named Senate member 
is the Senate chair of the commission and the first-named House 
member is the House chair of the commission; and be it further; 
Sec. 
4. 
Appointments~ convening 
of 
commission: 
meetings. 
Resolved: 
That all appointments must be made no later than 3U 
days following the effective date of this resolve. 
The Executive 
Director of the Legislative Council must 
be notified by all 
appointing authorities once the selections have been made. 
The 
chairs of the commission shall call and convene the first meeting 
of the commission no later than 15 days after all appointments 
are made; and be it further 
Sec. 5. Duties. Resolved: 
That the commission shall study the 
policies and approaches of the Department of Administrative and 
Financial Services, 
Bureau of 
Revenue 
Services 
regarding 
tax 
collection practices, review and evaluate the responsibilities of 
the taxpayer advocate, and assess the need for a tax ombudsman; 
and be it further 
Sec. 6. Staff assistance. Resolved: 
That upon approval of the 
Legislative Council, 
the Office of Policy and Legal Analysis 
shall provide necessary staffing services to the commission; and 
be it further 
Sec. 7. Compensation. Resolved: 
commission 
who 
are 
Legislators 
are 
That the 
members 
of 
entitled to 
receive 
Page l-LR0269(1) 
the 
the 
legislative per diem, as defined in the Maine Revised Statutes, 
Title 
3, 
section 
2, 
and 
reimbursement 
for 
travel 
and 
other 
necessary expenses for their attendance at authorized meetings of 
the commission. 
Other members of the commission who 
are not 
otherwise compensated by their employers or other entities that 
they represent are entitled to receive reimbursement of necessary 
expenses 
for 
their 
attendance at authorized meetings 
of 
the 
commission; and be it further 
Sec. 8. Report. Resolved: 
That the commission shall submit a 
report that includes its findings and recommendations, including 
suggested legislation, to the 
joint standing committee of the 
Legislature having jurisdiction over taxation matters and the 
Legislative 
Council 
by 
January 
2, 
2004. 
The 
commission 
lS 
authorized to introduce legislation related to its report to the 
submission of its report; and be it further 
Sec. 9. Extension. Resolved: 
That, if the commission requires 
a limited extension of time to complete its study and make its 
report, it may apply to the Legislative Council, which may grant 
an extension; and be it further 
Sec. 10. Budget. Resolved: 
That the chairs of the commission, 
with assistance from the commission staff, shall administer the 
commission's budget. 
Within 10 days after its first meeting, the 
commission shall present a work plan and proposed budget to the 
Legislative Council for approval. 
The commission may not incur 
expenses that would result in the commission's exceeding its 
approved budget. 
Upon request from the commission, the Executive Director of 
the Legislative Councilor the executive director's designee 
shall promptly provide the commission chairs and staff with 
", 
status report on the commission's budget, expenditures incurrec, 
and paid and available funds. 
This 
resolve 
Policies 
of 
the 
Collection. 
SUMMARY 
establishes 
Bureau 
of 
the 
Commission 
Revenue 
Services 
to 
Study 
Regarding 
the 
Tax