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| | | An Act To Conform the Maine Tax Laws for 2005 to the United |
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| | | States Internal Revenue Code |
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| | | Emergency preamble. Whereas, acts of the Legislature do not become | | effective until 90 days after adjournment unless enacted as | | emergencies; and |
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| | | Whereas, the processing of the year 2005 income tax returns | | would be delayed by waiting for the 90-day period to expire; and |
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| | | Whereas, legislative action is immediately necessary to ensure | | continued and efficient administration of the Maine income tax | | laws and certain other state taxes; and |
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| | | 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, |
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| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §111, sub-§1-A, as amended by PL 2005, c. 12, Pt. P, | | §1 and affected by §10, is further amended to read: |
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| | | 1-A. Code. "Code" means the United States Internal Revenue | Code of 1986 and amendments to that Code as of January 7, 2005 | | December 31, 2005. |
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