An Act To
Maine Legislature, Session 126, LD 0988
Committee Amendment CA_A_S214 (Senate)
Amends: 36 MRSA §1754-B, 36 MRSA §4072, 36 MRSA §4112, 36 MRSA §151-D, 36 MRSA §191, 36 MRSA §151-A, 36 MRSA §2551, 36 MRSA §2552

COMMITTEE AMENDMENT ;4 " 
to S.P. 333, L.D. 988, Bill, "An Act To 
Amend the Tax Laws" 
Amend the bill by striking out all of section 1 and inserting the following: 
'PART A 
Sec. A-l. 36 MRSA §1754-B, sub-§2-C, as amended by PL 2005, c. 519, Pt. 
000, § 1, is further amended to read: 
2-C. 
Issuance and renewal of resale certificates; contents; presentation to 
vendor. +he On November 1st of each year, the assessor shall periodically review the 
status of returns filed by each registered retailer registered under this section unless the 
retailer has a resale certificate: expiring after December 31 st of that year. On or before the 
date of expiration of a resale certificate, the assessor shall issue to each registered retailer 
with gross sales of$3,000 or more during the 12 months preceding the assessor's revie'li a 
resale certificate effecti'/e for the next 3 calendar years. l'..:flY subsequent annual resale 
certificate issued is effecti'/e for the next 5 calendar years. If the retailer reports $3,000 or 
more in gross sales during the 12 months preceding the assessor's review, the assessor 
shall issue to the registered retailer a resale certificate effective for 5 calender years. 
Each certificate must contain the name and address of the retailer, the expiration date of 
the certificate and the certificate number. If a vendor has a tme copy of a retailer's resale 
certificate on file, that retailler need not present the certificate for each subsequent 
transaction with that vendor during the period for which it is valid. 
A registered retailer that fails to meet the $3,000 threshold upon the annual review of the 
assessor is not entitled to renewal of its resale certificate except as provided in this 
subsection. When any such retailer shows that its gross sales for a more current 12-
month period total $3,000 or more or explains to the satisfaction of the assessor why 
temporary extraordinary circumstances caused its gross sales for the period used for the 
assessor's annual review to be less than $3,000, the assessor shall, upon the written 
request of the retailer, issue to the retailer a resale certificate effective for the next 5 
calendar years. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT A 
"to S.P. 333, L.D. 988 
Sec. A-2. 36 MRSA §4072, as amended by PL 1999, c. 38, §1, is further amended 
to read: 
§4072. Lien for taxes 
All property subject to taxes under this chapter, in whatever form of investment it 
may happen to be, is charged with a lien for all taxes, interest and penalties that are or 
may become due on that property. The lien does not attach to any property passing by 
right of survivorship to a surviving joint tenant who was the decedent's spouse on the 
decedent's date of death. The lien does not attach to' any real or personal property after 
the property has been sold or disposed of for value by the personal representative, trustee 
or surviving joint tenant. Upon payment of those taxes, interest and penalties due under 
this chapter, or upon determination that no tax is due, the State Tax Assessor shall upon 
request execute a discharge of the tax lien for re~ording in the appropriate registry or 
registries of deeds. 
Any lien that attached to real property prior to September 30, 1989 and after the 
property was sold or disposed of for value by the personal representative, trustee or 
surviving joint tenant is released by operation of thi~ section. A lien that attaches under 
this section is released 10 years after the decedent's date of death. 
Sec. A-3. 36 MRSA §4112, as enacted by PL 2011, c. 380, Pt. M, §9, is amended 
to read: 
§4112. Lien for taxes 
All property subject to taxes under this chapter, in whatever fonn of investment it 
may happen to be, is charged with a lien for all taxes, interest and penalties that are or 
may become due on that property. The lien does not attach to any property passing by 
right of survivorship to a surviving joint tenant who was the decedent's spouse on the 
decedent's date of death. The lien does not attach to any real or personal property after 
the property has been sold or disposed of for value by the personal representative, trustee 
or surviving joint tenant. Upon payment of those taxes, interest and penalties due under 
this chapter or upon determination that no tax is due, the assessor shall upon request 
execute a discharge of the tax lien for recording in the appropriate registry or registries of 
deeds. 
A lien that attaches under this section is released 10 years after the decedent's date of 
death. 
Sec. A-4. 36 MRSA §S122, sub-§l, ~, as amended by PL 2007, c. 539, Pt. 
CCC, §3, is further amended to read: 
Y. Any amount of allowable~ deduction claimed for federal purposes in accordance 
with the election under Section 642(g) of the Code that is also used to determine the 
taxable estate for purposes of calculating the Maine estate tax under chapter 575 or 
577; 
Sec. A-S. Application. That section of this Part that amends the Maine Revised 
Statutes, Title 36, section 5122, subsection 1, paragraph Y applies to tax years beginning 
on or after January 1, 2013. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT fJ..~ ,. to S.P. 333, L.D. 988 
Sec. A-6. RetroactivUy. That section of this Part that amends the Maine Revised 
Statutes, Title 36, section 4072 applies retroactively to estates of decedents with dates of 
death on or before December 31, 2012. That section of this Part that amends Title 36, 
section 4112 applies retroactively to estates of decedents with dates of death on or after 
January 1, 2013. 
PARTB 
Sec. B-l. 36 MRSA §151-D, sub-§10, ,A, as enacted by PL 2011, c. 694, §6, is 
amended to read: 
A. If requested by a petJ.tioner ffi within 20 days of filing a statement of appeal, the 
appeals office shall hold an appeals conference to receive additional information and 
to hear arguments regarding the protested assessment or detennination. The board 
shall set a rate of no more than $150 as a processing fee for each petition that 
proceeds to an appeals conference. These fees must be credited to a special revenue 
account to be used to defray expenses in carrying out this section. Any balance of 
these fees in the special revenue account does not lapse but is carried forward as a 
continuing account to be expended for the same purposes in the following years. 
Sec. B-2. 36 MRSA §151-D, sub-§10, ,n, as enacted by PL 2011, c. 694, §6, is 
8 
amended to read: 
D. If a petitioner does not iftelaEle a timely request fei: an appeals conference ffi.-the 
statement of appeal, the appeals officer shall determine the matter based on written 
submissions by the petitioner and the division within the bureau making the original 
detennination. 
Sec. B-3. 36 MRSA §Jl91, sub-§2, WV, as amended by PL 2011, c. 644, §6 and 
repealed by c. 694, §9, is further amended to read: 
VV. The disclosure by the assessor to the taxpayer advocate under section 151-C of 
information related to a petition for reconsideration filed by a taxpayer pursuant to 
section 151. 
The taxpayer advocate is prohibited from disclosing information 
obtained pursuant to this paragraph other than to the particular taxpayer to whom the 
information pertains; ana 
Sec. B-4. 36 MRSA §ll91, sub-§2,,ww, as enacted by PL 2011, c. 644, §7 and 
c. 694, § 10, is repealed and the following enacted in its place: 
WW. 
The disclosure of information to the Department of Inland Fisheries and 
Wildlife necessary for the administration of the credit for Maine fishery infrastructure 
investment under section 5216-D; 
Sec. B-S. 36 MRSA §191, sub-§2,',xx and YY are enacted to read: 
XX. The disclosure of information by the assessor to the board, except that such 
disclosure is limited to information that is pertinent to an appeal or other action or 
proceeding before the board; and 
YY. 
The inspection and disclosure of information by the board to the extent 
necessary to conduct appeals procedures pursuant to this Title and issue a decision on 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT* "to S.P. 333, L.D. 988 
an appeal to the parties. The board may make available to the public redacted 
decisions that do not disclose the identity of a taxpayer or any information made 
confidential by state or federal statute. 
PARTC 
Sec. C-l. 36 MRSA §lll, sub-§I-C, as enacted by PL 2011, c. 694, §2, IS 
amended to read: 
I-C. Board. "Board" For purposes of sections 151 and 151-D and section 191, 
subsection 2, paragraphs C, XX and YY, "board" means the Maine Board of Tax Appeals 
as established in Title 5, section 12004-B, subsection 10.' 
Amend the bill by striking out all of section 4 and inserting the following: 
'Sec. 4. 36 MRSA §151-A, sub-§2, as amended by PL 2013, c. 45, §5, is further 
amended to read: 
2. 
Representative of taxpayer. The taxpayer may bring to any interviewer 
infennal 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 
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, 
oonference or proceeding. The conference interview must be rescheduled to be held 
within 10 working days.' 
Amend the bill by inserting after section 11 the following: 
'Sec. 12. 36 MRSA §2551, sub-§10, as amended by PL 2007, c. 438, §53, is 
further amended to read: 
10. Private nonmedical institution or personal home care. "Private nonmedical 
institution or personal home care" means a person licensed by the Department of Health 
and Human Services to provide private nonmedical institution or personal home care 
services to 4 or more MaineCare-eligible and other residents in single or multiple 
facilities under a written agreement with the Department of Health and Human Services. 
"Private nonmedical institution or personal home care" does not include a health 
insurance organization, hospital, nursing home or community health care center. 
Sec. 13. 36 MRSA §2551, sub-§ll, as enacted by PL 2003, c. 673, Pt. V, §25 
and affected by §29, is amended to read: 
11. Private nonmedical institution or personal home care services. "Private 
nonmedical institution or personal home care services" means services, including food, 
shelter and treatment, that are provided by a private nonmedical institution or personal 
home care. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT 'fr;.," to S.P. 333, L.D. 988 
Sec. 14. 36 MRSA §2552, sub-§l, ,G, as amended by PL 2005, c. 386, Pt. S, §4 
and affected by §9, is further amended to read: 
G. Private nonmedical institution or personal home care services;' 
Amend the bill in sectio:l 20 in §4303 in the 2nd paragraph in the last line (page 6, 
line 28 in L.D.) by inserting after the following: "under this section" the following: 'from 
the seller' 
Amend the bill in section 25 in §4307 in the first paragraph in the 3rd line (page 7, 
line 6 in L.D.) by inserting after the following: "of' the following: 'unprocessed' 
Amend the bill in section 25 in §4307 in the first paragraph in the 4th line (page 7, 
line 7 in L.D.) by inserting after the following: "shipper" the following: 'that are' 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
S~RY 
This amendment adds Parts A and B to the bill and makes the contents of the bill Part 
C, as well as making further changes to the bill in Part C. 
Part A: 
1. 
Amends tax law regarding the issuance and renewal of resale certificates to 
provide the State Tax Assessor with greater flexibility in allowing the renewal of resale 
certificates; 
2. Amends tax law regarding the imposition of the Maine estate tax lien to exempt 
real property passing to a surviving j oint tenant who is also a surviving spouse of the 
decedent from the Maine estate tax lien and to provide a 10-year expiration period for 
Maine estate tax liens; and 
3. Amends tax law concerning the income addition modification regarding certain 
estate tax administration expenses to include the new Maine estate tax law applicable to 
estates of decedents dying on or after January 1, 2013. 
Part B: 
1. Gives taxpayers 20 days after filing a statement of appeal with the Maine Board of 
Tax Appeals in which to request an appeals conference. Unlike the current statutory 
language, which requires a conference to be requested in the statement of appeal, this 
gives a taxpayer who does not realize that conferences are available until after filing a 
statement of appeal the ability to request one within a reasonable amount oftime; and 
2. Provides in the exemptions provisions of the law regarding the confidentiality of 
tax records that the Departrnent of Administrative and Financial Services, Bureau of 
Revenue Services may disclDse to the Maine Board of Tax Appeals only confidential 
taxpayer information that is pertinent to an appeal before the board and that the board 
may disclose confidential taxpayer information only to the extent that it is necessary for 
the resolution of an appeal. The board may also publish its decisions in redacted format 
to provide guidance regarding Maine tax law to taxpayers and professionals while 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT 'A" to S.P. 333, L.D. 988 
protecting the identity of the taxpayer involved in the appeal and any confidential tax 
infonnation. 
Part C: 
1. Adds to the bill's changes to a definition of "board," referring to the Maine Board 
of Tax Appeals, a reference to language added in Part B regarding confidential taxpayer 
infonnation; 
2. Changes the bill to take into account recently enacted law; and 
3. Changes the bill to clarify that personal home care services are subject to the 
service provider tax as private nonmedical institution services are, aligning the language 
with that used in Department of Health and Human Services rules. It makes changes to 
the wild blueberry tax provisions to clarify which party is responsible for paying the tax 
and that the tax is levied on the unprocessed weight of the blueberries received by a 
processor. 
FISCAL :\OTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Fiscal Detail and Notes 
• 
Approved: 05/24113 ;tvac:.. 
LD988 
LR 379(02) 
An Act To Amend the Tax Laws 
Fiscal Note for Bill as Amended by Committee Amendment f\-'ff;-2\ Li) 
Committee: Taxation 
Fisc:al Note Required: Yes 
Fiscal Note 
No net fiscal impact 
This bill makes multiple technical changes to the tax laws that collectively have no fiscal impact. 
LR0379(02) - Fiscal Note - Page 1 of 1