Sec. 1. 36 MRSA §112, sub-§13 is enacted to read:

13.__Domicile rules.__The assessor shall adopt rules to clarify and define "domiciled" as used in section 5102, subsection 5.__The rules must clarify and define "domiciled" in such a way that taxpayers who reside in more than one state or country or who spend in the aggregate fewer than 184 days of the year in this State can readily determine whether they are domiciled in Maine for income tax purposes.__The objectives of the rules include eliminating uncertainty in the application of Maine's income tax laws and enhancing voluntary compliance with those laws.__Rules adopted pursuant to this subsection are major substantive rules as defined in Title 5, chapter 375, subchapter 2-A and must be submitted to the Legislature no later than January 1, 2006 for review.

SUMMARY

This bill requires the State Tax Assessor to adopt major substantive rules defining and clarifying the meaning of "domiciled" for Maine income tax purposes to eliminate uncertainty and promote voluntary compliance with Maine's income tax laws.