An Act To Facilitate Communication between the Department of Administrative and Financial Services, Bureau of Revenue Services and the Department of Conservation, Bureau of Forestry (AFTER DEADLINE)
Maine Legislature, Session 124, LD 1809
Committee: Agriculture, Conservation and Forestry
Sponsors: NUTTING, SHERMAN, EDGECOMB, GIFFORD, KENT, O'BRIEN, PERCY, PIEH, SMITH
Amends: 12 MRSA §888, 36 MRSA §191

MAINE STATE LEGISLATURE 
The following document is provided by the 
LAW AND LEGISLATIVE DIGITAL LIBRARY 
at the Maine State Law and Legislative Reference Library 
http://legislature.maine.gov/lawlib 
Reproduced from scanned originals with text recognition applied 
(searchable text may contain some errors and/or omissions) 
n 
( 
~'--') 
124th MAl E LEGISLATURE 
Legislative Document 
No. 1809 
S.P.718 
In Senate, March 4,2010 
An Act To Facilitate Communication between the Department of 
Administrative and Financial Services, Bureau of Revenue Services 
and the Department of Conservation, Bureau of Forestry 
(AFTER DEADLINE) 
(EMERGENCY) 
Approved for introduction bya majority of the Legislative Council pursuant to Joint Rule 
205. 
Reference to the Committee on Agriculture, Conservation and Forestry suggested and 
ordered printed. 
. . 
Presented by Senator NUTTING of Androscoggin. 
Cosponsored by Representative CRA Y of Palmyra and 
9rf)(J-~ 
JOY J. O'BRIEN 
Secretary ofthe Senate 
Senator: SHERMAN of Aroostook, Representatives: EDGECOMB of Caribou, GIFFORD of 
Lincoln, KENT of Woolwich, O'BRIEN of Lincolnville, PERCY of Phippsburg, PIEH of 
Bremen, SMITH of Monmouth. 
Printed on recycled pllper 
Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after- adjournment unless enacted as emergencies; and 
Whereas, it is essential that taxes be levied and apportioned fairly; and 
Whereas, communication between the Department of Administrative and Financial 
Services, Bureau of Revenue Services and the Department of Conservation, Bureau of 
Forestry is vital to the identification of owners of commercial forest land subject to the 
commercial forestry excise tax; and 
Whereas, the excise tax is due on May 1 st of each year; and 
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore, 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 12 MRSA §888S, sUlb-§4, as enacted by PL 1989, c. 555, §12 and affected 
by c. 600, Pt. B, § 11, is amended to read: 
4. Conijdentiality. Information contained in repOlis filed· under this section sfl.al-I-
may not be made public, except that summary reports may be published that use 
aggregated data wfl.i:€.ft that do not reveal the activities of an individual perSon or firm. 
Forms submitted pursuant to this section sfl.al-I- must be available for the use of the' State 
Tax Assessor pursuant to for the administration of Title 36. chapter 105. subchapter II /\. 
Sec. 2. 36 MRSA §191, sub-§2, VP is enacted to read: 
PP. The disciosure to the Depaliment of Conservation of information contained on 
the commercial forestry excise tax return filed pursuant to section 2726, such as the 
landowner name, address and acreage, to facilitate the administration of chapter 367. 
Emergepcy clause. 
In view of the emergency cited in the preamble, this 
legislation takes effect when approved. 
SUMMARY 
This bill clarifies the requirement that the Depaliment of Conservation; Bureau of 
Forestry mak~ information contained in reports, including forest harvest repOlis, available 
to the State Tax Assessor for use in administering the commercial forestry excise tax and 
other taxes in the Maine Revised Statutes, Title 36. It also authorizes employees of the 
Department of Administrative and Financial Services, Bureau of Revenue Services to 
disclose information pertaining to the assessment and collection of the commercial 
forestry excise tax to the Depaliment of Conservation to facilitate administration of the 
commercial forestry excise tax. 
) 
) 
)