124th Legislature

First Regular Session

Chapter 127

H.P. 775 - L.D. 1120

Resolve, Relating To Review of Certain Changes in the Application of the Sales and Use Tax Law

Sec. 1. Consultation. Resolved: That before the Department of Administrative and Financial Services, Bureau of Revenue Services implements a significant change in policy, practice or interpretation of the sales and use tax law that would result in additional revenue, it shall consult with the Office of the Attorney General prior to implementing that change to determine if the change represents a policy shift that ought to be reviewed by the appropriate legislative committee of oversight. The Office of the Attorney General shall provide information periodically to the joint standing committee of the Legislature having jurisdiction over taxation matters regarding the consultation process and, consistent with attorney-client privilege and any other legal privilege and legal confidentiality requirements, provide a brief summary of the issues for which a consultation was sought and the results of the consultation; and be it further

Sec. 2. Repeal. Resolved: That this resolve is repealed 5 years following the effective date of this resolve.

Office of the Revisor of Statutes
State House, Room 108
Augusta, ME 04333