CHAPTER 332

H.P. 1024 - L.D. 1462

An Act To Make Minor Substantive Changes to the Tax Laws

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 4 MRSA §807-A, 2nd ¶, as amended by PL 1987, c. 497, §1 and PL 1997, c. 526, §14, is further amended to read:

Upon promulgation of and in accordance with rules adopted by the Supreme Judicial Court, employees of the Department of Administrative and Financial Services, Bureau of Revenue Services may serve civil process and represent the bureau in District Court in disclosure proceedings pursuant to Title 14, chapter 502, ancillary to the collection of taxes for which warrants have been issued pursuant to Title 36, and may represent the State Tax Assessor in arraignment proceedings in District Court in cases in which a criminal complaint has been filed alleging violation of a provision of Title 36, section 2113, 3234 or 5332.

Sec. 2. 5 MRSA §12004-K, sub-§11-A, as enacted by PL 1997, c. 411, §1, is repealed.

Sec. 3. 36 MRSA §111, sub-§5, as amended by PL 1997, c. 668, §8, is further amended to read:

5. Tax. "Tax" means the total amount required to be paid, withheld and paid over, or collected and paid over with respect to estimated or actual tax liability under this Title and any