CHAPTER 486
H.P. 1296 - L.D. 1856
An Act To Conform the Maine Tax Laws for 2005 to the United States Internal Revenue Code
Emergency preamble. Whereas, acts of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the processing of the year 2005 income tax returns would be delayed by waiting for the 90-day period to expire; and
Whereas, legislative action is immediately necessary to ensure continued and efficient administration of the Maine income tax laws and certain other state taxes; and
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,
Be it enacted by the People of the State of Maine as follows:
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:
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.
Sec. 2. Application. This Act applies to tax years beginning on or after January 1, 2005 and to any prior years as specifically provided by the United States Internal Revenue Code.
Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.
Effective March 13, 2006.
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