Whereas, a delay in making technical changes to the tax laws would interfere with administration of those laws; and

Whereas, legislative action is immediately necessary in order to ensure continued and efficient administration of the tax laws; 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-§2, as amended by PL 1981, c. 698, §175, is further amended to read:

2. Notice. "Notice" means notification served personally or mailed by certified or registered mail to the last known address of the person for whom the notification is intended.

If the State Tax Assessor attempts to give notice by certified or registered mail and the mailing is returned by the United States Postal Service with the notation "unclaimed" or "refused", he the assessor may then give notice, for purposes of this Title, by sending the notification by first-class mail to the person for whom the notification is intended at the address used on the returned certified or registered mail. Notice given in this manner shall be is deemed to be received 3 days after the first- class mailing, excluding Sundays and legal holidays.

In the case of a joint income tax return, notice may be a single joint notice except that, if the State Tax Assessor assessor is notified by either spouse that separate residences have been established, he the assessor shall mail a joint notice to each spouse.

If the person for whom notification is intended is deceased or under a legal disability, notice may be mailed to that person's last known address, unless the State Tax Assessor assessor has received notice of the existence of a fiduciary relationship with respect to that person, in which case notice shall must be mailed to the last known address of the fiduciary.