An Act To Promote Fair and Efficient Resolutions in Tax Disputes
Maine Legislature, Session 125, LD 1371
Committee Amendment CA_A-HA_A_H660 (House)

HOUSE AMENDMENT "If" to COMMITTEE AMENDMENT "A" to H.P. 1010, 
L.D. 1371, Bill, "An Act To Promote Fair and Efficient Resolutions in Tax Disputes" 
Amend the amendment by striking out all of subsections 2 and 3 (page 1, lines 16 to 
in amendment) and inserting the following: 
'2. 
Composition of appeals office; Chief Appeals Officer. The appeals office 
consists of the Chief Appeals Officer hired by the Commissioner of Administrative and 
Financial Services 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. The position of Chief Appeals Officer may not exceed the salary 
range of the former Director of the Appellate Division, unless the commissioner adjusts 
the other positions within the appeals office so that the total personal services cost of the 
appeals office does not exceed the total personal services cost of the former Appellate 
Division. 
Amend the bill in section 4 in § 151-B by renumbering the subsections to read 
consecutively.' 
Amend the amendment on page 2 by striking out all of subsection 1 (page 2, lines 15 
and 16 in amendment) and inserting the following: 
'I. Appointment. The Commissioner of Administrative and Financial Services shall 
hire the taxpayer advocate. The taxpayer advocate need not be an attorney.' 
Amend the amendment on page 2 by inserting after subsection 1 the following: 
'Amend the bill in section 8 in paragraph RR by striking out all of the last sentence 
(page 5, lines 28 to 30 in L.D.) and inserting the following: 'A person requesting the 
production of any such document shall pay, at the time the request is made, all direct and 
indirect costs associated with the redacting of information from which the taxpayer or 
other interested party may be identified, plus an additional fee of $100 per request; and' , 
HOUSE AMENDMENT 
" .• i. 
HOUSE AMENDMENT "ff. to COMMITTEE AMENDMENT "A" to H.P. 1010, L.D. 1371 
Amend the amendment on page 2 by striking out all of the 7th and 8th indented 
paragraphs (page 2, lines 17 to 22 in amendment) and inserting the following: 
'Amend the bill in section lOin subsection 2 in the first line (page 6, line 5 in L.D.) 
by striking out the following: "State Tax Assessor shall appoint" and inserting the 
following: 'Commissioner of Administrative and Financial Services shall hire' 
Amend the bill in section 10 in subsection 2 in the 3rd line (page 6, line 7 in L.D.) by 
striking out the following: "appointed" and inserting the following: 'hired' 
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 shall appoint" and inserting the following: 
'Commissioner of Administrative and Financial Services shall hire" 
Amend the amendment by striking out all of section 12 and inserting the following: 
'Sec. 12. 
Cost administration. 
The Commissioner of Administrative and 
Financial Services, the State Tax Assessor and the Chief Appeals Officer pursuant to the 
Maine Revised Statutes, Title 36, section 151-B, subsection 2 shall manage the 
implementation of this Act to ensure that this Act is implemented within existing 
resources. The following principles govern costs associated with this Act. 
1. The Independent Appeals Office established in Title 36, section 151-B may have 
no greater cost than the appellate division of the Department of Administrative and 
Financial Services, Bureau of Revenue Services prior to enactment of this Act and all 
positions within the Independent Appeals Office must have equivalent salary ranges as 
the positions in the appellate division prior to enactment of this Act. The Commissioner 
of Administrative and Financial Services shall take any steps necessary to ensure that the 
total costs associated with the Independent Appeals Office are no greater than the costs 
that would have been associated with the appellate division prior to enactment of this Act. 
2. The funding associated with the current taxpayer advocate of the Department of 
Administrative and Financial Services, Bureau of Revenue Services must be used to fund 
the new taxpayer advocate hired by the Commissioner of Administrative and Financial 
Services and the new taxpayer advocate must have the same salary range as the current 
taxpayer advocate. The commissioner shall take any steps necessary to ensure that the 
costs associated with the new taxpayer advocate do not exceed the costs associated with 
the current taxpayer advocate prior to enactment of this Act. 
3. No additional positions within the Department of the Attorney General or the 
Department of Administrative and Financial Services, Bureau of Revenue Services may 
be created as a result of this Act.' 
Amend the amendment in section 13 in the 2nd line (page 4, line 7 in amendment) by 
striking out the following: "appoint" and inserting the following: 'hire' 
Amend the amendment by relettering or renumbering any nonconsecutive Part letter 
or section number to read consecutively. 
SUMMARY 
This amendment makes several changes to maintain costs within existing resources. 
It requires that the Chief Appeals Officer and the taxpayer advocate be hired by the 
HOUSE AMENDMENT 
HOUSE AMENDMENT "if" to COMMITTEE AMENDMENT "A" to H.P. 1010, L.D. 1371 
Commissioner of Administrative and Financial Services rather than appointed. 
It 
specifies that the taxpayer advocate need not be an attorney. It specifies that the number 
of positions and salary ranges of the Independent Appeals Office and taxpayer advocate 
may not exceed the positions and salary ranges of the current appellate division and 
taxpayer advocate. It also specifies that the Department of the Attorney General is not 
authorized to add any positions as a result of this amendment, and it provides that the 
commissioner, the State Tax Assessor and the Chief Appeals Officer shall manage the 
implementation of this Act to main in costs within existing resources. 
SPONSOREDBY: __ ~~rf-=~~ 
__________ __ 
(Representative KNIGHT) 
TOWN: Livermore Falls 
HOUSE AMENDMENT 
Approved: 06115111 
::t.vac:.. 
LD 1371 
LR 1212(04) 
An Act To Promote Fair and Efficient Resolutions in Tax Disputes 
Fiscal Note for House Amendment ,~" to Committee Amendment "A" 
Sponsor: Rep. Knight of Livermore Falls 
Net Cost (Savings) 
General Fund 
Appropriations/Allocations 
General Fund 
Revenue 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2011-12 
FY 2012-13 
($50,384) 
($162,920) 
($50,384) 
($147,920) 
$0 
$15,000 
Projections 
FY 2013-14 
($168,938) 
($153,938) 
$15,000 
Projections 
FY 2014-15 
($174,593) 
($159,593) 
$15,000 
This amendment strikes deappropriations and appropriations and reduces net appropriations to Maine Revenue 
Services within the Department of Administrative and Financial Services by $2,175 in fiscal year 2011-12 and 
$83,781 in fiscal year 2012-13. 
This amendment also removes General Fund appropriations of $48,209 in fiscal year 2011-12 and $64,139 in fiscal 
year 2012-13 for the Department of the Attorney General. and enacts a provision that no additional positions within 
the Department of the Attorney General may be created as a result of this Act.. 
This amendment prohibits the creation of new positions within the Department of the Attorney General and Maine 
Revenue Services as a result of the Act. This provision would require these agencies to absorb the costs of 
implementing this bilI, which Maine Revenue Services has estimated would require the equivalent of one-quarter of a 
position at a cost of approximately $35, 000 per year. 
This amendment also will increase revenue to the General Fund from petitioner fees by an estimated $15,000 per yea 
starting in fiscal year 2012-13. 
LR1212(04) - Fiscal Note - Page 1 of 1