An Act To
Maine Legislature, Session 126, LD 0430
Committee Amendment CA_A_S13 (Senate)
Amends: 4 MRSA §807, 36 MRSA §151

COMMITTEE AMENDMENT ''A " to S.P. 161, L.D. 430, Bill, "An Act To 
Amend the Laws Regarding Who May Appeal a Reconsideration Decision to the Maine 
Board of Tax Appeals" 
Amend the bilI by striking out everything after the title and before the summary and 
inserting the following: 
'Emergency preamble. Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and 
Whereas, more than 3,000 cases are filed in the State's courts each week, and a 
taxpayer with a state tax dispute involving less than $5,000 must appeal directly to 
Superior Court; such cases increase the caseload of the Superior Court and may take up to 
a year to be resolved; and 
Whereas, the newly created Maine Board of Tax Appeals has the capacity to take 
more cases and may resolve tax disputes in less than 6 months; and 
Whereas, it costs more for taxpayers with tax disputes of less than $5,000 to appeal 
to Superior Court than it costs taxpayers to appeal to the Maine Board of Tax Appeals; 
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. 4 MRS A §807, sub-§3, ~P, as amended by PL 2009, c. 480, §2 and PL 
2011, c. 657, Pt. W, §5, is further amended to read: 
P. A person who is not an attorney but who, as the executive director of the State 
Harness Racing Commission, is representing the Department of Agriculture, 
COMMITTEE AMENDMENT 
Pt. ;:I, S. 
COMMITTEE AMENDMENT "A," to S.P. 161, L.D. 430 
Conservation and Forestry at adjudicatory hearings before the commission m 
accordance with Title 8, section 263-C; Sf 
Sec. 2. 
MRSA §807, sub-§3, ~Q, as enacted by PL 2009, c. 480, §3, is 
amended to read: 
Q. 
A person who is an attorney admitted to practice in another United States 
jurisdiction to the extent permitted by rules of professional conduct adopted by the 
Supreme Judicial Court~.;...QI 
Sec. 3. 4 MRSA §807, sub-§3, ~ 
is enacted to read: 
R. A person who is not an attorney but who is a public accountant, enrolled agent. 
enrolled actuary or any other person permitted to represent the taxpayer under Title 
36, section 151-A, subsection 2 and is representing a party in any hearing, action or 
proceeding before the Maine Board of Tax Appeals in accordance with Title 36, 
section 151-D. 
Sec. 4. 36 MRSA §151, sub-§2, ~E, as enacted by PL 2011, c. 694, §3, is 
amended to read: 
E. A reconsidered decision rendered on any request other than a small claim request 
constitutes the assessor's final determination, subject to review by either Qy the board 
or directly by the Superior Court. A reconsidered decision rendered on a small claim 
request constitutes the assessor's final determination and final agency action and is 
subject to de novo review by the Superior Court. For purposes of this paragraph, 
"small claim request" means a petition for reconsideration when the amount of tax or 
refund request in controversy is less than ~ 
$1,000. 
Sec. 5. 36 MRS A §151-A, sub-§2, as enacted by PL 1989, c. 848, §4, is amended 
to read: 
2. 
Representative of taxpayer. 
The taxpayer may bring to any interview or 
informal conference with the State Tax Assessor or to any proceeding pursuant to section 
151-D any attorney, certified public accountant, enrolled agent, enrolled actuary or any 
other person permitted to represent the taxpayer. If the taxpayer does not bring anyone to 
the interview, conference or proceeding but clearly states at any time during the infonnal 
interview, conference or proceeding that the taxpayer wishes to consult with an attorney, 
certified public accountant, enrolled agent, enrolled actuary or any other person permitted 
to represent the taxpayer, the State Tax Assessor shall suspend the interview or 
conference or the board shall suspend the proceeding. The suspension must occur even if 
the taxpayer has answered one or more questions before that point in the interview ~ 
conference or proceeding. The conference must be rescheduled to be held within 10 
working days. 
Emergency clause. 
In view of the emergency cited in the preamble, this 
legislation takes effect when approved.' 
SUMMARY 
This amendment changes the amount of tax or refund in controversy that is 
considered a small claim to $1,000, rather than $250 as provided for in the bill. It 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A. "to S.P. 161, L.D. 430 
provides that a taxpayer may be represented by an attorney, certified public accountant, 
enrolled agent, enrolled actuary or any other person permitted to represent the taxpayer 
before the Maine Board of Tax Appeals. The amendment does not change the amount of 
the processing fee as was proposed in the bill. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 03/15/13 
:;tvac::::.. 
LD430 
LR 852(02) 
An Act To Amend the Laws Regarding Who May Appeal a Reconsideration Decision to the Maine 
Board of Tax Appeals 
Fiscal Note for Bill as Amended by Committee Amendment 'A" (tS-13) 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
No net fiscal impact 
Correctional and Judicial Impact Statements 
Decreases the number of civil cases. 
The loss of filing fees may also decrease General Fund revenue by minor amounts. 
Fiscal Detail and Notes 
Lowering the dollar threshold for an appeal to be considered by the Maine Board of Tax Appeals from $5,000 to 
$1,000 would increase the number of appeals reviewed by the board. Any additional costs and revenue from fees 
associated with this change can be absorbed by the board within existing budgeted resources. 
LR0852(02) - Fiscal Note - Page 1 of 1