3.__Effective date.__This section applies to tax years beginning on and after January 1, 2004.

Sec. 6. Administrative costs to be reimbursed. The Department of Administrative and Financial Services, Bureau of Revenue Services shall absorb within existing resources any administrative costs involved in the initial implementation of this Act. Notwithstanding the Maine Revised Statutes, Title 7, section 3910-B, subsection 1 or any other provision of law, the Commissioner of Agriculture, Food and Rural Resources must transfer from the Companion Animal Sterilization Fund established in Title 7, section 3910-B an amount determined by the State Tax Assessor to be the additional administrative costs associated with the implementation of this Act. The State Tax Assessor is authorized to deposit the funds received as reimbursement for costs incurred in an Other Special Revenue Funds account within the Bureau of Revenue Services to be used to support the operations of the bureau necessary for the implementation of this Act.

Sec. 7. Appropriations and allocations. The following appropriations and allocations are made.

ADMINISTRATIVE AND FINANCIAL SERVICES,

DEPARTMENT OF

Maine Revenue Services 0002

Initiative: Allocates funds for the administrative costs associated with the Companion Animal Sterilization Fund voluntary checkoff in the event revenue is available for transfer in fiscal year 2004-05.

Other Special Revenue Funds 2003-04 2004-05

All Other $0 $10,791

__________ __________

Other Special Revenue Funds Total $0 $10,791

ADMINISTRATIVE AND FINANCIAL SERVICES,

DEPARTMENT OF

DEPARTMENT TOTALS 2003-04 2004-05