| Superior Court. A taxpayer may participate in the tax amnesty | program to the extent of the uncontested portion of an assessed | liability. Participation in the program is conditioned upon the | taxpayer's agreement to forgo the right to protest or pursue an | administrative or judicial proceeding with regard to returns | filed under the tax amnesty program or to claim any refund of | money paid under the tax amnesty program. A taxpayer with a tax | liability within the limitations of this chapter is absolved from | criminal or civil prosecution or civil penalties plus 1/2 of the | interest associated with any such liability except as otherwise | provided in this chapter if the taxpayer: |
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| | Sec. E-10. 36 MRSA §6574, as enacted by PL 2003, c. 20, Pt. AA, | §4, is amended to read: |
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| | The time period during which a 2003 amnesty return, described | in section 6575, may be filed is September 1, 2003 to October 31 | November 30, 2003. |
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| | Sec. E-11. Authorization for reimbursement of costs associated with contract | resolution. The Department of Administrative and Financial Services | may be reimbursed from the Salary Plan program up to $100,000 | annually for the costs of contract resolution, administration, | implementation and other costs required by the process of | collective bargaining and negotiation procedures. |
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| | Sec. E-12. Calculation and transfer of savings; dental insurance. | Notwithstanding any other provision of law, the State Budget | Officer shall calculate the amount of savings in Part C, section | 1 that apply against each General Fund account for all | departments and agencies from savings in the cost of dental | insurance and shall transfer the amounts by financial order upon | the approval of the Governor. These transfers are considered | adjustments to appropriations in fiscal year 2004-05. The State | Budget Officer shall provide the joint standing committee of the | Legislature having jurisdiction over appropriations and financial | affairs a report of the transferred amounts no later than January | 15, 2005. |
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| | Sec. E-13. Transfer of funds; Bureau of Alcoholic Beverages Internal Service Fund | account. Notwithstanding any other provision of law, the State | Controller shall transfer the $400,000 balance of Working Capital | Advance from the Bureau of Alcoholic Beverages Internal Service | Fund account within the Department of Administrative and | Financial Services to the unappropriated surplus of the General | Fund no later than June 30, 2005. |
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