An Act To Clarify the Collection Process for the Commercial Forestry Excise Tax
Maine Legislature, Session 125, LD 0921
Committee Amendment CA_A_H484 (House)
Amends: 36 MRSA §2726

COMMITTEE AMENDMENT" A" to H.P. 681, L.D. 921, Bill, "An Act To 
Clarify the Collection Process for the Commercial Forestry Excise Tax" 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inserting the following: 
'Sec. 1. 36 MRSA §2726, sub-§4, as enacted by PL 1985, c. 514, §2, is amended 
to read: 
4. 
Supplemental assessments. 
Supplemental. assessments may be made in 
accordance with section 141 ~, subsection 1, except that the following limitations apply: 
A. If a landowner who has failed to file a return under this chapter signs and files 
with the assessor an affidavit stating that the landowner did not know of the 
requirement to file a return under this chapter, a supplemental assessment may be 
made only for the 3 preceding years. Interest and penalties must be waived or abated 
if the tax is paid within 30 days after receipt of notice of the supplemental assessment 
as provided in a manner prescribed in section Ill, subsection 2; and 
B. If a landowner knew of the requirement to file a return under this chapter or if the 
assessor determines that the affidavit under paragraph A was falsely filed, the 
supplemental assessment may be made for the 6 preceding years plus interest and 
penalties. 
Sec. 2. Application. This Act applies to property tax years beginning on or after 
April 1, 2011.' 
SUMMARY 
This amendment makes technical changes and removes the requirement that the State 
Tax Assessor report whether an amnesty program will contribute to the State's ability to 
collect taxes due under the commercial forestry excise tax. The amendment clarifies that 
the supplemental assessment may be limited to the prior 3 years if the landowner signs an 
affidavit stating that the landowner was unaware of the requirement to file a return and 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ,A" to H.P. 681, L.D. 921 
that penalties and interest must be waived or abated if the tax is paid within 30 days after 
receipt of the notice of supplemental assessment. The amendment provides that these 
provisions apply to property tax years beginning on or after April 1,2011. 
FISCAL )lOTE REQURED 
(See at~,~c.~~~)_ 
COMMITTEE AMENDMENT 
Approved: 05/27/11 ;tvac.. 
LD921 
LR 1603(02) 
An Act To Clarify the Collection Process for the Commercial Forestry Excise Tax 
Net Cost (Savings) 
General Fund 
Revenue 
General Fund 
Fiscal Detail and Notes 
Fiscal Note for Bill as Amended by Committee Amendment 'A" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
$15,000 
$10,000 
($15,000) 
($10,000) 
Projections 
FY 2013-14 
$5,000 
($5,000) 
Projections 
FY2014-15 
$3,000 
($3,000) 
Limiting the supplemental assessment period for the commercial forestry excise tax and providing that landowners 
who sign an affidavit stating unawareness of the requirement to file a return may be assessed only for the 3 preceding 
years without accumulated interest or penalties if the tax is paid within 30 days after receipt to notice and that 
landowners who know of the requirement to file a return and fail to file or file a false return may receive a 
supplemental assessment for the 6 preceding years plus interest and penalties will reduce revenue to the General Fund 
starting in fiscal year 2011-12. 
LR1603(02) - Fiscal Note - Page 1 of 1