Sec. C-3. 30-A MRSA §5681, sub-§5, as amended by PL 2001, c. 559, Pt. G, §1 and c. 714, Pt. Y, §1, is repealed.

Sec. C-4. 30-A MRSA §5681, sub-§5-B is enacted to read:

5-B.__Transfers to funds.__On the last day of each month, the Treasurer of State shall make the following transfers from the receipts from the taxes imposed under Title 36, Parts 3 and 8 and credited to the General Fund:

A.__To the Local Government Fund, 2.6% of receipts; and

B.__To the Disproportionate Tax Burden Fund, 2.6% of receipts.

Sec. C-5. Effective date. This Part takes effect January 1, 2004.

PART D

Sec. D-1. 36 MRSA §5111, sub-§1-B, as enacted by PL 1999, c. 731, Pt. T, §3, is amended to read:

1-B. Single individuals and married persons filing separate returns; 2002 tax year. For tax years beginning on or after January 1, in 2002, for single individuals and married persons filing separate returns:

If Maine Taxable taxable income is: The tax is:

Less than $4,200 2% of the Maine

taxable income

At least $4,200 but $84 plus 4.5% of

less than $8,350 the excess over

$4,200

At least $8,350 but $271 plus 7% of

less than $16,700 the excess over

$8,350

$16,700 or more $856 plus 8.5%

of the excess

over $16,700