Sec. 1. 36 MRSA §5289 is enacted to read:

§5289. Maine Veterans' Memorial Cemetery Maintenance Fund

voluntary checkoff

1.__Maine Veterans' Memorial Cemetery Maintenance Fund.__When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Veterans' Memorial Cemetery Maintenance Fund established in Title 37-B, section 504, subsection 6. A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Veterans' Memorial Cemetery Maintenance Fund by including with that taxpayer's return sufficient funds to make the contribution. The contribution may not be less than $1. Each individual income tax return form must contain a designation in substantially the following form: "Maine Veterans' Memorial Cemetery Maintenance Fund: ( ) $1, ( ) $5, ( ) $10, ( ) $25 or ( ) Other $... ."

2.__Contributions credited to Maine Veterans' Memorial Cemetery Maintenance Fund.__The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1. Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost, up to $2,000 annually, of administering the Maine Veterans' Memorial Cemetery Maintenance Fund checkoff and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Veterans' Memorial Cemetery Maintenance Fund.

Sec. 2. 37-B MRSA §504, sub-§6 is enacted to read:

6.__Maine Veterans' Memorial Cemetery Maintenance Fund.__There is established the Maine Veterans' Memorial Cemetery Maintenance Fund, an interest-bearing account, referred to in this subsection as "the fund." The fund receives money deposited by the Treasurer of State pursuant to Title 36, section 5289 and any other money contributed voluntarily to the fund. All money deposited in the fund and the earnings on that money remain in the fund to be used for the maintenance and upkeep of Maine veterans' cemeteries and for the necessary administrative and personnel costs associated with the management of the fund.__Money in the fund may not be deposited in the General Fund or any other fund except as specifically provided by law.

Sec. 3. Application. This Act applies to tax years beginning on and after January 1, 2005.