An Act To Promote Fair and Efficient Resolutions in Tax Disputes
Maine Legislature, Session 125, LD 1371
Committee Amendment CA_A_H629 (House)

COMMITTEE AMENDMENT "A " to H.P. 1010, L.D. 1371, Bill, "An Act To 
Promote Fair and Efficient Resolutions in Tax Disputes" 
Amend the bill in section 2 in subsection 1 in the 3rd line (page 1, line 19 in L.D.) by 
striking out the following: "30 days" and inserting the following: '60 days' 
Amend the bill by striking out all of section 3 (page 2, lines 6 to 14 in L.D.) 
Amend the bill in section 4 in § 151-B by striking out all of subsections 2 and 3 (page 
2, lines 19 to 26 in L.D.) and inserting the following: 
'2. Composition of appeals office; Chief Appeals Officer. The appeals office 
consists of the Chief Appeals Officer appointed by the Commissioner of Administrative 
and Financial Services as described in subsection 3 and other appeals officers and at least 
one administrative staff person hired by the commissioner or the Chief Appeals Officer. 
The commissioner shall designate the Chief Appeals Officer who shall manage the work 
of the appeals officers, including the designation of an appeals officer to preside over 
each appeal forwarded to the appeals office under section 151, subsection 2, paragraph C. 
The Chief Appeals Officer, other appeals officers and staff of the appeals office are 
employees of the bureau. Each appeals officer must be a citizen of the United States and 
have substantial knowledge of tax law. 
3. Appointment; removal. The following requirements apply to the appointment of 
the Chief Appeals Officer. 
A. The Commissioner of Administrative and Financial Services shall submit the 
name of a nominee for appointment as the Chief Appeals Officer to the joint standing 
committee of the Legislature having jurisdiction over taxation matters, which shall 
hold a public hearing on the nomination and may make recommendations regarding 
the nominee to the commissioner. 
B. The Commissioner of Administrative and Financial Services may remove the 
Chief Appeals Officer, after notice and opportunity to be heard, for neglect of duty, 
inability to perform the duties of the Chief Appeals Officer, malfeasance in office or 
other good cause.' 
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COMMITTEE AMENDMENT 
,.. .. ,. 
COMMITTEE AMENDMENT "A "to H.P. 1010, L.D. 1371 
Amend the bill in section 4 in §151-B in subsection 6 in the 5th line (page 4, line 17 
in L.D.) by striking out the following: "either the taxpayer or the assessor" and inserting 
the following: 'the taxpayer' 
Amend the bill in section 4 in § 151-B in subsection 6 in the 6th and 7th lines (page 4, 
lines 18 and 19 in L.D.) by striking out the following: "Either the taxpayer or the 
assessor" and inserting the following: 'The taxpayer' 
Amend the bill in section 4 in §151-B by adding at the end after subsection 6 the 
following: 
'7. Report. Beginning in 2013 and annually thereafter, the Chief Appeals Officer 
shall prepare and submit a report by January 1st on the activities of the Independent 
Appeals Office to the Governor, the assessor and the joint standing committee of the 
Legislature having jurisdiction over taxation matters.' 
Amend the bill in section 5 in § 151-C by striking out all of subsection 1 (page 4, line 
in L.D.) and inserting the following: 
'1. Appointment. The Commissioner of Administrative and Financial Services shall 
appoint the taxpayer advocate.' 
Amend the bill in section 10 in subsection 2 in the first line (page 6, line 5 in L.D.) by 
striking out the following: "State Tax Assessor" and inserting the following: 
'Commissioner of Administrative and Financial Services' 
Amend the bill in section 11 in subsection 1 in the first line (page 6, line 31 in L.D.) 
by striking out the following: "assessor" and inserting the following: 'Commissioner of 
Administrative and Financial Services' 
Amend the bill by striking out all of sections 12 and 13 and inserting the following: 
'Sec. 12. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services - Bureau of 0002 
Initiative: Deappropriates funds by eliminating one part-time Public Service Manager II 
position and 4 Staff Attorney positions within the appellate division of the Bureau of 
Revenue Services. 
GENERAL FUND 
POSITIONS - FTE COUNT 
Personal Services 
GENERAL FUND TOTAL 
Revenue Services - Bureau of 0002 
2011-12 
0.000 
$0 
$0 
COMMITTEE AMENDMENT 
2012-13 
(4.600) 
($444,327) 
($444,327) 
COMMITTEE AMENDMENT" fJ" to H.P. 1010, L.D. 1371 
Initiative: Appropriates funds for one Public Service Manager II position, 3 Staff 
Attorney positions and one Taxpayer Advocate Staff Attorney position in the new 
Independent Appeals Office and to reprint the taxpayer rights brochure. 
GENERAL FUND 
POSITIONS - FTE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
ADMINISTRATIVE AND FINANCIAL 
SERVICES, DEPARTMENT OF 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
ATTORNEY GENERAL, DEPARTMENT OF THE 
Administration - Attorney General 0310 
2011-12 
0.000 
$0 
$2,175 
$2,175 
2011-12 
$2,175 
$2,175 
2012-13 
5.000 
$528,108 
$0 
$528,108 
2012-13 
$83,781 
$83,781 
Initiative: Provides funds for one part-time Assistant Attorney General position and 
related costs. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
-
Personal Services 
All Other 
GENERAL FUND TOTAL 
ATTORNEY GENERAL, DEPARTMENT OF 
THE 
DEPARTMENT TOTALS 
GENERAL FUND 
DEPARTMENT TOTAL-ALL FUNDS 
2011-12 
0.500 
$43,031 
$5,178 
$48,209 
2011-12 
$48,209 
$48,209 
COMMITTEE AMENDMENT 
2012-13 
0.500 
$60,961 
$3,178 
$64,139 
2012-13 
$64,139 
$64,139 
.,. 
,... 
COMMITTEE AMENDMENT" A" to H.P. 1010, L.D. 1371 
SECTION TOTALS 
GENERAL FUND 
SECTION TOTAL - ALL FUNDS 
2011-12 
2012-13 
$50,384 
$147,920 
$50,384 
$147,920 
Sec. 13. Effective date. This Act takes effect July 1, 2012, except that the 
Commissioner of Administrative ahd Financial Services is authorized to appoint the 
Chief Appeals Officer pursuant to the Maine Revised Statutes, Title 36, section 151-B 
and the taxpayer advocate pursuant to Title 36, section 151-C prior to July 1, 2012 as 
long as those appointments do not take effect until July 1, 2012.' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
SUMMARY 
This amendment changes the deadline in the bill for requesting reconsideration of a 
tax assessment from 30 days after the receipt of the notice of the assessment to 60 days 
after receipt of the notice. 
The amendment removes the requirement that a taxpayer does not have a notice of 
action if the assessor has been presented with a valid power of attorney and fails to 
communicate with the designated attorney. 
The amendment gives the Commissioner of Administrative and Financial Services, 
instead of the State Tax Assessor, the authority to appoint for 5-year terms the Chief 
Appeals Officer in the Independent Appeals Office within the Department of 
Administrative and Financial Services, Bureau of Revenue Services. The amendment 
requires nominations of the Chief Appeals Officer to be submitted to the joint standing 
committee of the Legislature having jurisdiction over taxation matters for review. The 
amendment authorizes the commissioner or the Chief Appeals Officer to hire appeals 
officers and administrative staff. It provides a process for removal of the Chief Appeals 
Officer. 
It removes provisions that allow the assessor to file a petition for a de novo hearing or 
appeaL The amendment requires the Chief Appeals Officer to submit a report on the 
activities of the office by January 1, 2013 and annually thereafter on the activities of the 
Independent Appeals Office to the Governor, the assessor and the joint standing 
committee of the Legislature having jurisdiction over taxation matters. 
The amendment requires the commissioner rather than the assessor to appoint the 
taxpayer advocate. 
The amendment also removes the requirement that the Bureau of Revenue Services 
submit emergency legislation concerning the transition of cases from the old 
administrative appeals process to the new process. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ,,/} "to H.P. 1010, L.D. 1371 
The amendment adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Revised: 06111/11 Mac:.. 
Net Cost (Savings) 
General Fund 
LD 1371 
LR 1212(02) 
An Act To Promote Fair and Efficient Resolutions in Tax Disputes 
Fiscal Note for Bill as Amended by Committee Amendment "A" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
$50,384 
$132,920 
Projections 
FY 2013-14 
$138,938 
Appropriations/Allocations 
General Fund 
$50,384 
$147,920 
$153,938 
Revenue 
General Fund 
$0 
$15,000 
$15,000 
Fiscal Detail and Notes 
Projections 
FY 2014-15 
$144,593 
$159,593 
$15,000 
This bill includes a General Fund deappropriation to Maine Revenue Services (MRS) of $444,327 in fiscal year 2012-
l3 made possible by the elimination of one part-time Public Service Manager II position and four Staff Attorney 
positions within the appellate division at MRS. The bill also includes a General Fund appropriation to MRS of $2, 175 
in fiscal year 2011-12 for reprinting the taxpayer rights brochure and $528,108 in fiscal year 2012-13 for one Public 
Service Manager II position, three Staff Attorney positions and one Taxpayer Advocate Staff Attorney position in the 
new Independent Appeals Office (lAO) created by this bill. 
This bill also includes a General Fund appropriation of $48,209 in fiscal year 2011-12 and $64,l39 in fiscal year 2012-
for one part-time Assistant Attorney General position and related costs. 
It is anticipated that petitioner fees will increase revenue to the General Fund by an estimated $15,000 per year 
starting in fiscal year 20 12-l3. 
LR1212(02) - Fiscal Note - Page 1 of 1