An Act To Provide Legislative Oversight of Changes to Policies and Practices of the Bureau of Revenue Services
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §112, sub-§1, as repealed and replaced by PL 1999, c. 127, Pt. A, §47, is amended to read:
1. General powers and duties. The assessor shall administer and enforce the tax laws enacted under this Title and under Title 29-A, and may adopt rules and require such information to be reported as necessary. The assessor may investigate, enforce and prosecute activities defined as crimes in this Title and in Title 17-A, sections 358, 751 and 903. The assessor shall provide, at the time of issuance, to one or more entities that publish a monthly state tax service all rules, bulletins, taxpayer notices or alerts, notices of rulemaking, any other taxpayer information issued by the assessor, and all substantive amendments or modifications of the same, for publication by that entity or entities. When a significant change has occurred in bureau policy or practice or in the interpretation by the bureau of any law, rule or instruction bulletin, the assessor shall, within 60 days of the change, provide to the same publishing entity or entities written notice, suitable for publication, of the change prior to implementing that change, notify the joint standing committee of the Legislature having jurisdiction over taxation matters of the change and adopt major substantive rules pursuant to Title 5, chapter 375, subchapter 2-A to implement the change.
summary
This bill requires the State Tax Assessor, prior to implementing any significant change in policy or practice by the Bureau of Revenue Services or in interpretation of any law, rule or bulletin, to notify the joint standing committee of the Legislature having jurisdiction over taxation matters and to implement the change through major substantive rulemaking, which is subject to review and approval by the Legislature.