reglab/statecodes huggingface dataset:
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10101. Short title

§10101. Short title
This chapter may be known and cited as "the Efficiency Maine Trust Act."   [PL 2009, c. 372, Pt. B, §3 (NEW).]
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10107. Conflicts of interest; financial disclosure statements

§10107. Conflicts of interest; financial disclosure statements
Each trustee is an "executive employee" for purposes of Title 5, sections 18, 18‑A and 19. A trustee or employee of the trust or a spouse or dependent child of any of those individuals may not receive any direct personal benefit from the activities of the trust in assisting any private entity. This section does not prohibit corporations or other entities with which a trustee is associated by reason of ownership or employment from participating in program activities with the trust if ownership or employment is made known to the board and the trustee abstains from voting on matters relating to that participation.   [PL 2009, c. 518, §9 (AMD).]
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW). PL 2009, c. 518, §9 (AMD).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10108. Liability

§10108. Liability
1.  Bond.
All officers, directors, employees and other agents of the trust entrusted with the custody of funds of the trust or authorized to disburse the funds of the trust must be bonded either by a blanket bond or by individual bonds with a minimum limitation of $100,000 coverage for each person covered by the bond or bonds, or equivalent fiduciary liability insurance, conditioned upon the faithful performance of their duties. The premiums for the bond or bonds must be paid out of the assets of the trust.
[PL 2011, c. 637, §5 (NEW).]
2.  Indemnification.
Each trustee must be indemnified by the trust against expenses actually and necessarily incurred by the trustee in connection with the defense of any action or proceeding in which the trustee is made a party by reason of being or having been a trustee and against any final judgment rendered against the trustee in that action or proceeding.
[PL 2011, c. 637, §5 (NEW).]
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW). PL 2011, c. 637, §5 (RPR).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10112. Solar and wind energy rebate program (REPEALED)

§10112. Solar and wind energy rebate program
(REPEALED)
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW). MRSA T. 35-A §10112, sub-§7 (RP).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10113. Training for installers of energy equipment

§10113. Training for installers of energy equipment
1.  Installation training.
To the extent that funds and resources allow, the trust may establish training programs for installers of energy equipment that most effectively meet the needs of the public. The trust:
A. May develop separate programs for different energy technologies or services when the trust determines that the skills or training for the installation of those technologies or services merit the distinction;   [PL 2021, c. 209, §6 (AMD).]
A-1. May offer training programs to code enforcement officers, inspectors or other professionals involved in designing, marketing, regulating or educating about energy equipment;   [PL 2021, c. 209, §6 (NEW).]
A-2. May offer training programs to contractors or other professionals involved in designing, installing or constructing energy efficiency, weatherization or other building performance measures for homes and businesses;   [PL 2021, c. 209, §6 (NEW).]
B. Shall confer with relevant professional licensing boards and the Technical Building Codes and Standards Board under Title 10, section 9722 when it develops the course content and requirements;   [PL 2021, c. 209, §6 (AMD).]
C. Shall determine the content of the training, the hours required for course completion and the manner in which applicants must demonstrate proficiency in energy equipment installation;   [PL 2021, c. 209, §6 (AMD).]
D. May issue a certificate of completion to individuals who meet the requirements the trust has established;   [PL 2021, c. 209, §6 (AMD).]
E. May establish reasonable course fees. All fees must be paid to the trust to be used for the purposes of this section;   [PL 2021, c. 209, §6 (AMD).]
F. Shall determine terms for the expiration and renewal of an applicant's certificate of completion; and   [PL 2009, c. 372, Pt. B, §3 (NEW).]
G. Shall determine an appropriate means of maintaining recognition of the training received by persons holding certificates issued pursuant to former section 10002 or former Title 32, chapter 87.   [PL 2009, c. 372, Pt. B, §3 (NEW).]
[PL 2021, c. 209, §6 (AMD).]
2.  Qualifications for installing energy equipment.
A certificate of completion issued by the trust pursuant to subsection 1 does not exempt the holder from any applicable licensing requirements for activities involved in installing energy equipment, including but not limited to licensing requirements established in Title 32, chapter 17 or 49.
[PL 2021, c. 209, §6 (AMD).]
3.  Effective date.
This section takes effect July 1, 2010.
[PL 2009, c. 372, Pt. B, §3 (NEW).]
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW). PL 2021, c. 209, §6 (AMD).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10114. Training for energy auditors

§10114. Training for energy auditors
1.  Auditor training.
To the extent that funds and resources allow, the trust shall set standards for training programs for energy auditors that most effectively meet the needs of the public and that satisfy the requirements of funding sources. For the purposes of this subsection, an energy auditor is a person who is trained to prepare a report that delineates the energy consumption characteristics of a building, identifies appropriate energy efficiency operations and maintenance procedures and recommends appropriate energy efficiency measures. The trust:
A. May develop separate programs for audits of different building types and functions when the trust determines that the skills or training needed to perform these audits merit the distinction;   [PL 2009, c. 372, Pt. B, §3 (NEW).]
B. Shall determine the content of the training, the hours required for course completion and the manner in which applicants must demonstrate proficiency in energy auditing;   [PL 2009, c. 372, Pt. B, §3 (NEW).]
C. Shall issue a certificate of completion to individuals who meet the requirements the trust has established;   [PL 2009, c. 372, Pt. B, §3 (NEW).]
D. May establish reasonable course fees. All fees collected by the trust must be used for the purposes of this section;   [PL 2009, c. 372, Pt. B, §3 (NEW).]
E. Shall determine terms for the expiration and renewal of an applicant's certificate of completion;   [PL 2009, c. 372, Pt. B, §3 (NEW).]
F. Shall determine an appropriate means of maintaining recognition of the training received by persons holding a certification;   [PL 2009, c. 372, Pt. B, §3 (NEW).]
G. Shall work with state agencies and other interested parties to establish certification standards for energy auditors who perform work under programs administered by the trust; and   [PL 2009, c. 372, Pt. B, §3 (NEW).]
H. Shall recognize other established training programs that offer certification consistent with the trust's energy auditor training standards.   [PL 2009, c. 372, Pt. B, §3 (NEW).]
[PL 2009, c. 372, Pt. B, §3 (NEW).]
2.  Effective date.
This section takes effect July 1, 2010.
[PL 2009, c. 372, Pt. B, §3 (NEW).]
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10115. Federal energy programs

§10115. Federal energy programs
1.  Programs.
The trust may administer:
A. The United States Department of Energy's State Energy Program; and   [PL 2023, c. 412, Pt. NNNN, §1 (AMD).]
B. Other federally funded programs and projects related to trust programs.   [PL 2009, c. 372, Pt. B, §3 (NEW).]
[PL 2023, c. 412, Pt. NNNN, §1 (AMD).]
2.  Effective date.
[PL 2023, c. 412, Pt. NNNN, §2 (RP).]
3.  Use of funds.
All funds received pursuant to this section must be expended in accordance with the requirements of sections 10103, 10104 and 10105, unless specifically prohibited by federal law or regulation. Funds to be expended for programs or projects related to weatherization and energy-efficient use of fossil fuels for heating must be deposited in the Heating Fuels Efficiency and Weatherization Fund established in section 10119 and expended in accordance with that section. The trust may transfer any federal funds received pursuant to 42 United States Code, Sections 6321 to 6326 (2009) to the appropriate state agency as it considers necessary to the extent that such funds are designated for a purpose that falls outside the energy efficiency and alternative energy programs that the trust oversees and administers.
[PL 2009, c. 518, §11 (NEW).]
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW). PL 2009, c. 518, §11 (AMD). PL 2023, c. 412, Pt. NNNN, §§1, 2 (AMD).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10116. Energy Conservation Small Business Revolving Loan Program

§10116. Energy Conservation Small Business Revolving Loan Program
1.  Program and fund.
The trust shall establish the Energy Conservation Small Business Revolving Loan Program, referred to in this subsection as "the program," and the Energy Conservation Small Business Revolving Loan Fund, referred to in this subsection as "the fund." The fund consists of federal capitalization grants and awards made to the State for the purposes for which the fund is established; any amounts that the trust deposits in the fund from the assessment on transmission and distribution utilities pursuant to section 10110 or from other program funds, to the extent that use of such funds for the program will be consistent with the requirements governing the use of such funds; principal and interest received from the repayment of loans made from the fund; any interest earned on investment of fund balances; and other funds from any public or private source received for the purposes for which the fund is established. The fund is a nonlapsing revolving fund account.
A. The trust shall credit all repayments of loans made to businesses, including interest, penalties and other fees and charges related to fund loans, to the fund account.   [PL 2009, c. 372, Pt. B, §3 (NEW).]
B. Money in the fund not needed to meet the current obligations of the program must be deposited with the Treasurer of State to the credit of the fund account and may be invested in such manner as is provided by law. Interest received on that investment must be credited to the fund account.   [PL 2009, c. 372, Pt. B, §3 (NEW).]
C. At the end of each fiscal year, all unencumbered balances in the fund account may be carried forward to be used for the purposes specified in this subsection.   [PL 2009, c. 372, Pt. B, §3 (NEW).]
[PL 2009, c. 372, Pt. B, §3 (NEW).]
2.  Effective date.
This section takes effect July 1, 2010.
[PL 2009, c. 372, Pt. B, §3 (NEW).]
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10117. Energy efficiency of residential properties

§10117. Energy efficiency of residential properties
1.  Residential rental energy efficiency disclosure statement.
The trust and the Maine State Housing Authority shall prepare a residential rental energy efficiency disclosure statement form for landlords and other lessors of residential properties to use to disclose to tenants and lessees information about the energy efficiency of the property in order to comply with Title 14, section 6030‑C. The trust and the Maine State Housing Authority shall post and maintain the statement form required by this subsection on the Internet in a format that is easily accessible by the public.
[PL 2023, c. 259, §1 (AMD).]
2.  Suggested energy efficiency standards for residential rental properties.
The trust and the Maine State Housing Authority shall prepare suggested energy efficiency standards for landlords and other lessors of residential rental property that is used by a tenant or lessee as a primary residence. The trust and the Maine State Housing Authority shall post and maintain the standards required by this subsection on the Internet in a format that is easily accessible by the public.
[PL 2023, c. 259, §1 (AMD).]
3.  Effective date.
[PL 2023, c. 259, §1 (RP).]
4.  Home energy score.
By June 30, 2024, the trust shall establish a home energy scoring system for residential buildings for the purposes of evaluating a building's energy efficiency. The home energy score must estimate energy use and associated costs and assist with the identification of energy solutions to improve the building's efficiency and be consistent with the United States Department of Energy asset-based home energy score. The trust shall establish a process by which a recipient of a home energy score may voluntarily report the score to the trust. The trust shall establish and maintain a database of these home energy scores.
[PL 2023, c. 259, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW). PL 2023, c. 259, §1 (AMD).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10118. Public information and outreach

§10118. Public information and outreach
1.  General.
The trust shall provide to the public information about renewable energy technologies and energy efficiency practices. In providing this information, the trust shall consider:
A. The aspects of renewable energy technologies and energy efficiency practices about which the public needs information;   [PL 2009, c. 372, Pt. B, §3 (NEW).]
B. The most effective means of providing the information; and   [PL 2009, c. 372, Pt. B, §3 (NEW).]
C. The members of the public who would most benefit from the information.   [PL 2009, c. 372, Pt. B, §3 (NEW).]
[PL 2009, c. 372, Pt. B, §3 (NEW).]
2.  Funding.
The trust may seek federal funding for the purposes of this section and, to the extent necessary, may charge reasonable fees to cover the costs of training or other services provided pursuant to this section. All fees must be paid to the trust and used to reimburse the trust for its expenses in providing the service for which the fee is charged.
[PL 2009, c. 372, Pt. B, §3 (NEW).]
3.  Effective date.
This section takes effect July 1, 2010.
[PL 2009, c. 372, Pt. B, §3 (NEW).]
SECTION HISTORY
PL 2009, c. 372, Pt. B, §3 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10121. Energy Efficiency and Renewable Resource Fund (REPEALED)

§10121. Energy Efficiency and Renewable Resource Fund
(REPEALED)
SECTION HISTORY
PL 2009, c. 565, §7 (NEW). PL 2009, c. 565, §9 (AFF). PL 2011, c. 314, §§2-4 (AMD). PL 2011, c. 637, §8 (AMD). PL 2023, c. 306, §4 (RP).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10122. Health care facility program

§10122. Health care facility program
The trust shall develop and implement a process to review projects undertaken by health care facilities that are directed solely at reducing energy costs through energy efficiency, renewable energy technology or smart grid technology and to certify those projects that are likely to be cost-effective. If a project is certified as likely to be cost-effective by the trust, the review process serves as an alternative to the certificate of need process established pursuant to Title 22, section 329, subsection 3.   [PL 2011, c. 424, Pt. A, §6 (NEW); PL 2011, c. 424, Pt. E, §1 (AFF).]
SECTION HISTORY
PL 2011, c. 424, Pt. A, §6 (NEW). PL 2011, c. 424, Pt. E, §1 (AFF).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10123. School decarbonization program

§10123. School decarbonization program
To the extent funds are available, the trust shall develop a program to provide technical and financial support to help kindergarten to grade 12 schools, including charter schools and private schools, to become carbon neutral. Under this program, the trust may:   [PL 2021, c. 152, §1 (AMD).]
1.  Professional services.
Facilitate access to professional services, including but not limited to energy audits, technical support, financing and legal services, to assist in the planning, design or procurement of construction projects, solar power purchases or equipment that will help a school facility to become carbon neutral. The trust may provide financial incentives for these services;
[PL 2021, c. 152, §1 (AMD).]
2.  Energy measures.
Provide financial assistance for cost-effective energy measures identified in an energy audit or the plans, designs or procurements of a school facility. Eligibility for energy measures qualifying for financial assistance under this section must be determined by the trust; and
[PL 2021, c. 152, §1 (AMD).]
3.  School payments.
Accept payments from schools, including, but not limited to, payments equal to or less than the value on monthly energy bills of the energy savings as a result of the energy measures. These payments may include costs to develop and oversee the project, administer the program and service loans.
[PL 2013, c. 366, §1 (NEW).]
The trust, in collaboration with the Department of Education, shall identify and provide incentives for cost-effective electric and natural gas conservation projects in school construction projects designated by the State Board of Education for funding pursuant to rules adopted under Title 20‑A, section 15905.   [PL 2019, c. 347, §2 (NEW).]
SECTION HISTORY
PL 2013, c. 366, §1 (NEW). PL 2019, c. 347, §2 (AMD). PL 2021, c. 152, §1 (AMD).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10125. Electric Vehicle Charging Infrastructure Fund

§10125. Electric Vehicle Charging Infrastructure Fund
1.  Fund established.
The Electric Vehicle Charging Infrastructure Fund is established as a nonlapsing fund administered by the trust to increase the availability and effectiveness of electric vehicle charging infrastructure in the State. Any interest earned on funds in the fund must be credited to the fund, and funds not spent in any fiscal year remain in the fund to be used in accordance with this section. The trust may receive and deposit in the fund funds from the following sources:
A. Federal funds and awards that may be used for the purposes of this section;   [PL 2019, c. 258, §1 (NEW).]
B. Any interest earned on investment of fund balances; and   [PL 2019, c. 258, §1 (NEW).]
C. Any other funds from public or private sources received in support of the purposes for which the fund is established.   [PL 2019, c. 258, §1 (NEW).]
The trust may expend funds received under paragraphs A and C consistent with the allowable uses of and any criteria or limitations placed upon the expenditure of those funds by the sources of those funds.
[PL 2021, c. 402, §1 (AMD).]
SECTION HISTORY
PL 2019, c. 258, §1 (NEW). PL 2021, c. 402, §1 (AMD).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 97: EFFICIENCY MAINE TRUST ACT › 35-A §10127. School solar energy program (REALLOCATED FROM TITLE 35-A, SECTION 10124) (REPEALED)

§10127. School solar energy program
(REALLOCATED FROM TITLE 35-A, SECTION 10124)
(REPEALED)
SECTION HISTORY
PL 2019, c. 347, §3 (NEW). RR 2019, c. 1, Pt. A, §55 (RAL). PL 2021, c. 152, §2 (RP).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 99: PROPERTY ASSESSED CLEAN ENERGY › 35-A §10151. Short title

§10151. Short title
This chapter may be known and cited as "the Property Assessed Clean Energy Act" or "the PACE Act."   [PL 2009, c. 591, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 591, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 99: PROPERTY ASSESSED CLEAN ENERGY › 35-A §10152. Declaration of public purpose

§10152. Declaration of public purpose
It is declared that the establishment and implementation of property assessed clean energy, or PACE, programs to finance energy savings improvements are public purposes.   [PL 2009, c. 591, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 591, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 99: PROPERTY ASSESSED CLEAN ENERGY › 35-A §10155. Consumer underwriting and disclosure

§10155. Consumer underwriting and disclosure
1.  Underwriting.
A PACE agreement entered into pursuant to a PACE program must comply with underwriting requirements established by rule by the trust. In adopting such rules, the trust shall seek advice from the Department of Professional and Financial Regulation, Bureau of Consumer Credit Protection and consumer credit industry stakeholders. Underwriting requirements established by the trust must, at a minimum:
A. Limit the amount of a PACE mortgage for qualifying property that is residential property to $15,000;   [PL 2009, c. 591, §1 (NEW).]
B. Require debt-to-income ratios of not more than 50% for qualifying property that is residential property;   [PL 2009, c. 591, §1 (NEW).]
C. Provide that the term of the PACE agreement not exceed the estimated useful life of the financed energy savings improvements;   [PL 2009, c. 591, §1 (NEW).]
D. Require that financed energy savings improvements are cost-effective;   [PL 2009, c. 591, §1 (NEW).]
E. Require proof of ownership of the qualified property;   [PL 2009, c. 591, §1 (NEW).]
F. Require that the qualified property:
(1) Is current on property taxes and sewer charges;
(2) Has no outstanding and unsatisfied tax or sewer liens;
(3) Is not subject to a reverse mortgage; and
(4) Is not subject to a mortgage or other lien on which there is a recorded notice of default, foreclosure or delinquency that has not been cured;   [PL 2009, c. 591, §1 (NEW).]
G. Require that the owner or owners of the qualified property certify that there are no overdue payments on mortgages secured by the property; and   [PL 2009, c. 591, §1 (NEW).]
H. Require escrows for PACE assessment payments when appropriate.   [PL 2009, c. 591, §1 (NEW).]
[PL 2009, c. 591, §1 (NEW).]
2.  Consumer disclosure; truth in lending.
A PACE agreement entered into pursuant to a PACE program must provide consumer disclosure consistent with the principles of truth in lending as specified in rules adopted by the trust. In adopting such rules, the trust shall seek advice from the Department of Professional and Financial Regulation, Bureau of Consumer Credit Protection and consumer credit industry stakeholders. Notwithstanding Title 9‑A, section 1‑202, PACE mortgages are not subject to the Maine Consumer Credit Code, Article 8‑A.
[PL 2011, c. 427, Pt. D, §25 (AMD).]
3.  Consumer privacy.
The provisions of the federal Gramm-Leach-Bliley Act, 15 United States Code, Section 6801 et seq. (1999), and the applicable implementing federal regulations regarding the privacy of consumer information, apply to all consumer financial information obtained by the trust or municipalities or their designees in implementing PACE programs under this chapter.
[PL 2009, c. 591, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 591, §1 (NEW). PL 2011, c. 427, Pt. D, §25 (AMD).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 99: PROPERTY ASSESSED CLEAN ENERGY › 35-A §10157. Property owners

§10157. Property owners
1.  Purchase of goods and services.
A property owner who has entered into a PACE agreement under this chapter may purchase directly all goods and services for the energy savings improvements described in the PACE agreement, subject to vendor certification by the trust and other requirements of the trust. Goods and services purchased by a property owner for the energy savings improvements under a PACE agreement are not subject to any public procurement ordinance or statute.
[PL 2009, c. 591, §1 (NEW).]
2.  Rights; carbon emissions reductions.
Property owners retain all rights under contract or law against parties other than the municipality or the trust with respect to energy savings improvements financed through PACE agreements, except that all rights related to carbon emissions reductions resulting from those improvements are deemed to be assigned by the property owner to the trust and are held by the trust.
[PL 2009, c. 591, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 591, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 99: PROPERTY ASSESSED CLEAN ENERGY › 35-A §10158. Annual report

§10158. Annual report
The trust shall report annually on the implementation of this chapter as part of the report required under section 10104, subsection 5.   [PL 2009, c. 591, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 591, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 99: PROPERTY ASSESSED CLEAN ENERGY › 35-A §10159. Rulemaking

§10159. Rulemaking
Rules adopted under this chapter are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.   [PL 2009, c. 591, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 591, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 99: PROPERTY ASSESSED CLEAN ENERGY › 35-A §10160. Construction; home rule

§10160. Construction; home rule
Nothing in this chapter may be construed to limit the home rule authority of a municipality.   [PL 2009, c. 591, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 591, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 99: PROPERTY ASSESSED CLEAN ENERGY › 35-A §10161. Construction; carbon emissions reductions

§10161. Construction; carbon emissions reductions
Nothing in this chapter is intended to or may be construed to constitute a mandate that would prevent the sale of carbon emissions reductions into a voluntary carbon market.   [PL 2009, c. 591, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 591, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 99: PROPERTY ASSESSED CLEAN ENERGY › 35-A §10162. Conformity to changed standards

§10162. Conformity to changed standards
If standards are adopted by any state or federal agency subsequent to a municipality's adoption of a PACE ordinance or participation in a PACE program and those standards substantially conflict with the municipality's manner of participation in the PACE program, the municipality shall take necessary steps to conform its participation to those standards.   [PL 2009, c. 591, §1 (NEW).]
SECTION HISTORY
PL 2009, c. 591, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 101: COMMERCIAL PROPERTY ASSESSED CLEAN ENERGY › 35-A §10201. Declaration of public purpose

§10201. Declaration of public purpose
It is declared that the establishment and implementation of commercial property assessed clean energy, or commercial PACE, programs to finance energy savings improvements are public purposes.   [PL 2021, c. 142, §1 (NEW).]
SECTION HISTORY
PL 2021, c. 142, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 101: COMMERCIAL PROPERTY ASSESSED CLEAN ENERGY › 35-A §10204. Consumer underwriting and disclosure

§10204. Consumer underwriting and disclosure
1.  Underwriting.
A commercial PACE agreement entered into pursuant to a commercial PACE program must comply with underwriting requirements established by rule by the trust. Underwriting requirements established by the trust must, at a minimum:
A. Provide that the term of the commercial PACE agreement not exceed the estimated useful life of the financed energy savings improvements;   [PL 2021, c. 142, §1 (NEW).]
B. Require that the estimated cost savings from the energy savings improvements over the useful life of such improvements achieve for the property owner a savings-to-investment ratio of not less than 1.0;   [PL 2021, c. 142, §1 (NEW).]
C. Require that the qualifying property have a debt service coverage ratio of not less than 1.0 at the time the commercial PACE agreement is entered into;   [PL 2021, c. 142, §1 (NEW).]
D. Require that the qualifying property have a loan-to-value ratio of not more than 1.0 at the time the commercial PACE agreement is entered into, calculated by dividing the total amount of debt secured by the property by the property value;   [PL 2021, c. 142, §1 (NEW).]
E. Require that the qualifying property's commercial PACE assessment-to-value ratio be no greater than 0.35;   [PL 2021, c. 142, §1 (NEW).]
F. Require proof of ownership of the qualifying property;   [PL 2021, c. 142, §1 (NEW).]
G. Require that the qualifying property:
(1) Be current on real estate taxes, personal property taxes and municipal sewer, sanitary and water district charges;
(2) Have no outstanding and unsatisfied tax or municipal sewer, sanitary or water district liens; and
(3) Not be subject to a mortgage or other lien on which there is a recorded notice of default, foreclosure or delinquency that has not been cured;   [PL 2021, c. 142, §1 (NEW).]
H. Require that the owner or owners of the qualifying property certify that there are no overdue payments on mortgages secured by the property; and   [PL 2021, c. 142, §1 (NEW).]
I. Require escrows for commercial PACE assessment payments when appropriate.   [PL 2021, c. 142, §1 (NEW).]
[PL 2021, c. 142, §1 (NEW).]
SECTION HISTORY
PL 2021, c. 142, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 101: COMMERCIAL PROPERTY ASSESSED CLEAN ENERGY › 35-A §10206. Commercial property owners

§10206. Commercial property owners
1.  Purchase of goods and services.
A commercial property owner who has entered into a commercial PACE agreement under this chapter may purchase directly all goods and services for the energy savings improvements described in the commercial PACE agreement, subject to any applicable vendor certification required by the trust and other requirements of the trust. Goods and services purchased by a commercial property owner for the energy savings improvements under a commercial PACE agreement are not subject to any public procurement ordinance or statute.
[PL 2021, c. 142, §1 (NEW).]
2.  Rights.
Commercial property owners retain all rights under contract or law against parties other than the municipality or the trust with respect to energy savings improvements financed through commercial PACE agreements.
[PL 2021, c. 142, §1 (NEW).]
SECTION HISTORY
PL 2021, c. 142, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 101: COMMERCIAL PROPERTY ASSESSED CLEAN ENERGY › 35-A §10207. Annual report

§10207. Annual report
The trust shall report annually on the implementation of this chapter as part of the report required under section 10104, subsection 5.   [PL 2021, c. 142, §1 (NEW).]
SECTION HISTORY
PL 2021, c. 142, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 101: COMMERCIAL PROPERTY ASSESSED CLEAN ENERGY › 35-A §10208. Rulemaking

§10208. Rulemaking
Rules adopted under this chapter are routine technical rules as defined in Title 5, chapter 375, subchapter 2‑A.   [PL 2021, c. 142, §1 (NEW).]
SECTION HISTORY
PL 2021, c. 142, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 101: COMMERCIAL PROPERTY ASSESSED CLEAN ENERGY › 35-A §10209. Construction; home rule

§10209. Construction; home rule
Nothing in this chapter may be construed to limit the home rule authority of a municipality.   [PL 2021, c. 142, §1 (NEW).]
SECTION HISTORY
PL 2021, c. 142, §1 (NEW).
2023 Maine Revised Statutes › TITLE 35-A: PUBLIC UTILITIES › Part 8: ENERGY EFFICIENCY › Chapter 101: COMMERCIAL PROPERTY ASSESSED CLEAN ENERGY › 35-A §10210. Conformity to changed standards

§10210. Conformity to changed standards
If standards are adopted by any state or federal agency subsequent to a municipality's adoption of a commercial PACE ordinance or participation in a commercial PACE program and those standards substantially conflict with the municipality's manner of participation in the commercial PACE program, the municipality shall take necessary steps to conform its participation to those standards.   [PL 2021, c. 142, §1 (NEW).]
SECTION HISTORY
PL 2021, c. 142, §1 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 1: COLLECTION OF TAXES GENERALLY (REPEALED) › 36 §1. Liability for taxes recognized by courts (REPEALED)

§1. Liability for taxes recognized by courts
(REPEALED)
SECTION HISTORY
PL 1981, c. 364, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 1: COLLECTION OF TAXES GENERALLY (REPEALED) › 36 §3. Refunds (REPEALED)

§3. Refunds
(REPEALED)
SECTION HISTORY
PL 1967, c. 45 (NEW). PL 1979, c. 520, §1 (AMD). PL 1981, c. 364, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 1: COLLECTION OF TAXES GENERALLY (REPEALED) › 36 §4. Timely mailing treated as timely filing and paying (REPEALED)

§4. Timely mailing treated as timely filing and paying
(REPEALED)
SECTION HISTORY
PL 1969, c. 182 (NEW). PL 1981, c. 364, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 1: COLLECTION OF TAXES GENERALLY (REPEALED) › 36 §5. Effect of repeal (REPEALED)

§5. Effect of repeal
(REPEALED)
SECTION HISTORY
PL 1971, c. 544, §120-A (NEW). PL 1981, c. 364, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 1: COLLECTION OF TAXES GENERALLY (REPEALED) › 36 §6. Denial, suspension and revocation of licenses (REPEALED)

§6. Denial, suspension and revocation of licenses
(REPEALED)
SECTION HISTORY
PL 1977, c. 74, §2 (NEW). PL 1977, c. 477, §1 (NEW). PL 1977, c. 696, §264 (RP). PL 1981, c. 364, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 1: COLLECTION OF TAXES GENERALLY (REPEALED) › 36 §6-A. Payments; refund or abatement (REPEALED)

§6-A. Payments; refund or abatement
(REPEALED)
SECTION HISTORY
PL 1977, c. 696, §264A (NEW). PL 1981, c. 364, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 1: COLLECTION OF TAXES GENERALLY (REPEALED) › 36 §7. Denial, suspension and revocation of licenses (REPEALED)

§7. Denial, suspension and revocation of licenses
(REPEALED)
SECTION HISTORY
PL 1977, c. 135, §2 (NEW). PL 1979, c. 127, §192 (AMD). PL 1981, c. 364, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 2: SPECIAL INDUSTRY TAXES (REPEALED) › 36 §31. Tax subject to referendum (REPEALED)

§31. Tax subject to referendum
(REPEALED)
SECTION HISTORY
PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 2: SPECIAL INDUSTRY TAXES (REPEALED) › 36 §32. Notification (REPEALED)

§32. Notification
(REPEALED)
SECTION HISTORY
PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 2: SPECIAL INDUSTRY TAXES (REPEALED) › 36 §33. Ballot contents (REPEALED)

§33. Ballot contents
(REPEALED)
SECTION HISTORY
PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 2: SPECIAL INDUSTRY TAXES (REPEALED) › 36 §34. Returns; effect (REPEALED)

§34. Returns; effect
(REPEALED)
SECTION HISTORY
PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 2: SPECIAL INDUSTRY TAXES (REPEALED) › 36 §35. Costs of election (REPEALED)

§35. Costs of election
(REPEALED)
SECTION HISTORY
PL 1981, c. 312 (NEW). PL 1981, c. 706, §2 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §51. Powers of state tax assessor (REPEALED)

§51. Powers of state tax assessor
(REPEALED)
SECTION HISTORY
PL 1981, c. 364, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §52. State tax assessor; duties (REPEALED)

§52. State tax assessor; duties
(REPEALED)
SECTION HISTORY
PL 1971, c. 544, §121 (AMD). PL 1975, c. 560 (AMD). PL 1981, c. 364, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §53. State tax assessor to examine method of taxation in other states and incorporate result in report (REPEALED)

§53. State tax assessor to examine method of taxation in other states and incorporate result in report
(REPEALED)
SECTION HISTORY
PL 1977, c. 477, §2 (AMD). PL 1981, c. 364, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §54. Annual report to Governor (REPEALED)

§54. Annual report to Governor
(REPEALED)
SECTION HISTORY
PL 1969, c. 502, §1 (AMD). PL 1973, c. 620, §6 (AMD). PL 1975, c. 771, §397 (AMD). PL 1977, c. 477, §3 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §56. Facsimile signature (REPEALED)

§56. Facsimile signature
(REPEALED)
SECTION HISTORY
PL 1975, c. 4 (NEW). PL 1981, c. 364, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 3: POWERS AND DUTIES OF STATE TAX ASSESSOR (REPEALED) › 36 §57. Contract authority (REPEALED)

§57. Contract authority
(REPEALED)
SECTION HISTORY
PL 1977, c. 477, §3A (NEW). PL 1977, c. 668, §1 (AMD). PL 1981, c. 364, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 4: BUREAU OF PROPERTY TAXATION (REPEALED) › 36 §71. Bureau; director (REPEALED)

§71. Bureau; director
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §3 (NEW). PL 1975, c. 765, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 4: BUREAU OF PROPERTY TAXATION (REPEALED) › 36 §72. Responsibilities; duties, employees (REPEALED)

§72. Responsibilities; duties, employees
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §3 (NEW). PL 1975, c. 765, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 4: BUREAU OF PROPERTY TAXATION (REPEALED) › 36 §73. Recommendations (REPEALED)

§73. Recommendations
(REPEALED)
SECTION HISTORY
PL 1973, c. 592, §3 (NEW). PL 1975, c. 765, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 4: BUREAU OF PROPERTY TAXATION (REPEALED) › 36 §74. Reorganization (REPEALED)

§74. Reorganization
(REPEALED)
SECTION HISTORY
P&SL 1975, c. 78, §21 (NEW). PL 1981, c. 364, §4 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 4: BUREAU OF PROPERTY TAXATION (REPEALED) › 36 §76. Bureau; director (REPEALED)

§76. Bureau; director
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §4 (NEW). PL 1973, c. 788, §178 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 4: BUREAU OF PROPERTY TAXATION (REPEALED) › 36 §77. Responsibilities; duties; employees (REPEALED)

§77. Responsibilities; duties; employees
(REPEALED)
SECTION HISTORY
PL 1973, c. 620, §4 (NEW). PL 1973, c. 788, §178 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 5: ABATEMENT (REPEALED) › 36 §101. State tax assessor may make abatement of taxes and supplemental assessments (REPEALED)

§101. State tax assessor may make abatement of taxes and supplemental assessments
(REPEALED)
SECTION HISTORY
PL 1975, c. 771, §398 (NEW). PL 1979, c. 378, §1 (RP).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §112-A. Agreements for transfer from another state agency of debt for collection

§112-A. Agreements for transfer from another state agency of debt for collection
1.  Generally.
Any agency of the State may transfer to the bureau solely for the purposes of collection any fee, fine, penalty or other debt owed to the State provided for by law if the debt is final without further right of administrative or judicial review and if the transfer of the debt is made pursuant to a written agreement entered into by the bureau and that agency.
[PL 2007, c. 539, Pt. OO, §4 (NEW).]
2.  Transfer of collected proceeds.
After the deduction of the assessor's collection fee authorized by subsection 3, the assessor shall remit collections of the transferred debt to the creditor agency.
[PL 2007, c. 539, Pt. OO, §4 (NEW).]
3.  Collection fee.
A collection fee calculated pursuant to section 114 for service costs of the assessor in undertaking the collection of transferred debt may be charged to the creditor agency. The fee may be deducted from collected amounts transferred to the creditor agency and deposited in the Bureau of Revenue Services Fund, Internal Services Fund account authorized by section 114. If a creditor agency is either entitled to federal matching funds against all debts collected or required by federal regulations to specially handle debts collected, the assessor shall transfer to that creditor agency the gross proceeds from collections of the transferred debt, and that agency shall promptly reimburse the collection fee to the assessor for deposit in the Bureau of Revenue Services Fund, Internal Services Fund account.
[PL 2007, c. 539, Pt. OO, §4 (NEW).]
4.  Accounting.
The creditor agency shall credit the account of the debtor with the full amount of the collected debt, including the collection fee retained by, or reimbursed to, the assessor, except that the collection fee may not be credited to the account of an individual required to make restitution as provided in Title 17‑A, section 1502, subsection 4.
[PL 2019, c. 113, Pt. C, §111 (AMD).]
5.  Priority.
The assessor may proceed with collection of any tax, including transferred debt deemed a tax debt pursuant to section 111, subsection 5, in any order of priority among such tax obligations.
[PL 2007, c. 539, Pt. OO, §4 (NEW).]
SECTION HISTORY
PL 2007, c. 539, Pt. OO, §4 (NEW). PL 2019, c. 113, Pt. C, §111 (AMD).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §114. Internal services provided by the bureau

§114. Internal services provided by the bureau
1.  Internal Services Fund account established.
The bureau shall establish, through the Office of the State Controller, the Bureau of Revenue Services Fund, Internal Services Fund account. The funds deposited in this account include, but are not limited to, appropriations transferred to the account, funds transferred to the account from within the Department of Administrative and Financial Services, funds received from state departments and agencies using the collection services and imaging and scanning services provided by the bureau and earnings by the fund from the Treasurer of State's investment cash pool.
[PL 1997, c. 643, Pt. F, §2 (NEW); PL 2003, c. 600, §4 (REV).]
2.  Rate schedule.
The bureau may levy charges according to a rate schedule recommended by the assessor and approved by the Commissioner of Administrative and Financial Services against all departments using the services of the bureau.
[PL 1997, c. 643, Pt. F, §2 (NEW).]
3.  Calculation of charges.
Service charges for collections and imaging and scanning services must be calculated to provide for equipment replacement costs, operating costs, necessary capital investment, personal services and necessary working capital for the Bureau of Revenue Services Fund, Internal Services Fund account.
[PL 1997, c. 643, Pt. F, §2 (NEW).]
4.  Staff.
The assessor shall appoint staff, as approved by the Legislature and subject to the Civil Service Law, necessary to carry out the purposes of this section.
[PL 1997, c. 643, Pt. F, §2 (NEW).]
5.  Departments and agencies to budget funds.
Each department or agency using the services of the bureau must budget adequate funds to pay for the collection services and imaging and scanning services provided by the bureau.
[PL 1997, c. 643, Pt. F, §2 (NEW).]
SECTION HISTORY
PL 1995, c. 281, §3 (NEW). PL 1997, c. 526, §8 (AMD). PL 1997, c. 643, §F2 (RPR). PL 2003, c. 600, §4 (REV).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §115. Payment by credit card

§115. Payment by credit card
The State Tax Assessor may establish procedures permitting payment of taxes by the use of credit cards. The assessor may contract with one or more entities for the purpose of enabling the assessor to accept and process credit card transactions only if under any such contract the State does not incur any charges or fees from accepting payment by credit card, the State does not have any liability to the credit card company or processor from nonpayment of credit card charges by the taxpayer, any fee associated with payment of taxes by credit card is disclosed to the taxpayer prior to commencement of the transaction and directly charged to the taxpayer and collected by the processor, all credit card payments are electronically transmitted to the State by the processor immediately upon approval of the credit transaction and the processor retains all responsibility for approving or rejecting all proposed credit card payments.   [PL 2005, c. 622, §3 (NEW).]
SECTION HISTORY
PL 2005, c. 622, §3 (NEW).
2023 Maine Revised Statutes › TITLE 36: TAXATION › Part 1: GENERAL PROVISIONS › Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS › 36 §135. Record-keeping requirements

§135. Record-keeping requirements
1.  Taxpayers.
Persons subject to tax under this Title shall maintain such records as the State Tax Assessor determines necessary for the reasonable administration of this Title. Records pertaining to taxes imposed by chapters 371, 575 and 577 and by Part 8 must be retained as long as is required by applicable federal law and regulation. Records pertaining to the special fuel tax user returns filed pursuant to section 3209, subsection 2 and the International Fuel Tax Agreement pursuant to section 3209, subsection 1‑B must be retained for 4 years. Records pertaining to all other taxes imposed by this Title must be retained for a period of at least 6 years. The records must be kept in such a manner as to ensure their security and accessibility for inspection by the assessor or any designated agent engaged in the administration of this Title.
[PL 2011, c. 380, Pt. M, §1 (AMD).]
2.  Bureau of Revenue Services.
Returns filed under this Title or microfilm reproductions or digital images of those returns must be preserved for 3 years and thereafter until the State Tax Assessor orders their destruction.
[PL 2003, c. 588, §2 (AMD).]
SECTION HISTORY
PL 1979, c. 378, §3 (NEW). PL 1995, c. 281, §4 (AMD). PL 1997, c. 526, §14 (AMD). PL 2001, c. 396, §3 (AMD). PL 2003, c. 588, §2 (AMD). PL 2007, c. 438, §7 (AMD). PL 2011, c. 380, Pt. M, §1 (AMD).