Public Laws

124th Legislature

Second Regular Session


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Chapter 571

H.P. 1183 - L.D. 1671

PART VV

Sec. VV-1. 36 MRSA §2893, sub-§2,  as amended by PL 2003, c. 673, Pt. HH, §4, is further amended to read:

2. Return required in state fiscal years beginning on or after July 1, 2004.   For tax due for state fiscal years beginning on or after July 1, 2004, a person subject to the tax imposed by this chapter section 2892 shall submit to the assessor a return on a form prescribed and furnished by the assessor and pay one half of the total tax due by November 15th of the state fiscal year for which the tax is being imposed and one half of the total tax due by May 15th of the state fiscal year for which the tax is being imposed.

Sec. VV-2. 36 MRSA §2893, sub-§3,  as amended by PL 2007, c. 438, §62, is further amended to read:

3. Application of revenues.   All revenues received by the assessor under this chapter must be credited to a General Fund suspense account. No later than the last day of each month, the State Controller shall transfer all revenues received by the assessor during the month under this chapter section 2892 to the Medical Care - Payments to Providers Other Special Revenue Funds account in the Department of Health and Human Services.

Sec. VV-3. 36 MRSA §2894  is enacted to read:

§ 2894.   Hospital assessment

For state fiscal year 2010-11, an assessment is imposed against each hospital in the State. The assessment is equal to 0.12% of net operating revenue as identified on the hospital's most recent audited financial statement for the hospital's fiscal year that ended during calendar year 2008.

Sec. VV-4. 36 MRSA §2895  is enacted to read:

§ 2895.   Return and payment of assessment; application of revenues

1 Return required.   A person subject to the assessment imposed under section 2894 shall submit to the assessor a return on a form prescribed and furnished by the assessor. The assessment is payable in 2 payments. The first payment is due by September 30, 2010. The 2nd payment is due by March 30, 2011.
2 Application of revenues.   All revenues received by the assessor under section 2894 must be credited to the General Fund.

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