PART A

Sec. A-1. 36 MRSA §144, sub-§1, as enacted by PL 1995, c. 281, §5, is amended to read:

1. Generally. A taxpayer may request a credit or refund of any tax imposed by this Title within 3 years from the time the return was filed, whether or not the return was timely filed, or 2 3 years from the time the tax was paid, whichever period expires later. Every claim for refund must be submitted to the State Tax Assessor in writing and state the specific grounds upon which it is founded. The taxpayer may in writing request an informal conference regarding the claim for refund, in which case the claim for refund is considered a request for reconsideration of an assessment under section 151.

Sec. A-2. 36 MRSA §187-B, sub-§1, as amended by PL 1995, c. 657, §7 and affected by §10, is further amended to read:

1. Failure to file return. Any person who fails to make and file any return required under this Title at or before the time the return becomes due is liable for one of the following penalties if the person's tax liability shown on such return or otherwise determined to be due is greater than $25.

A. If the return is filed before or within 30 days after the taxpayer receives from the State Tax Assessor assessor a formal demand that the return be filed, or if the return is not filed but the tax due is assessed by the assessor before the taxpayer receives from the assessor a formal demand that the return be filed, the penalty is $25 or 10% of the tax due, whichever is greater.

B. If the return is not filed later than within 30 days after the taxpayer receives from the State Tax Assessor assessor a formal demand that the return be filed, the penalty is 100% of the tax due.

C. If the return is not filed and the State Tax Assessor assessor issues a jeopardy assessment pursuant to section 141, subsection 2, paragraph D, the penalty is 100% of the tax due.

Sec. A-3. 36 MRSA §187-B, sub-§2, ķA, as amended by PL 1995, c. 281, §8, is further amended to read:

A. Any person who fails to pay, on or before the due date, any amount shown as tax on any return required under this