Maine legislation · 132nd Legislature
Maine LD1876: An Act to Change the Name and Duties of the Taxpayer Advocate to Increase the Use of State Tax Credits
Status: Signed into law, July 1, 2025
What the bill says
An Act to Change the Name and Duties of the Taxpayer Advocate to Increase the Use of State Tax Credits PART A Sec. A-1. 36 MRSA §151-C, as amended by PL 2011, c. 694, §5, is further amended to read: §151-C. Taxpayer advocate and experience officer 1. Appointment. The Commissioner of Administrative and Financial Services shall hire the taxpayer advocate and experience officer as an employee of the bureau who is independent of and not subject to the supervision or control of the assessor or any other employee of the bureau. The taxpayer advocate and experience officer is an unclassified employee.
From the introduced text:
An Act to Change the Name and Duties of the Taxpayer Advocate to Increase the Use of State Tax Credits PART A Sec. A-1. 36 MRSA §151-C, as amended by PL 2011, c. 694, §5, is further amended to read: §151-C. Taxpayer advocate and experience officer 1. Appointment. The Commissioner of Administrative and Financial Services shall hire the taxpayer advocate and experience officer as an employee of the bureau who is independent of and not subject to the supervision or control of the assessor or any other employee of the bureau. The taxpayer advocate and experience officer is an unclassified employee and serves at the pleasure of the commissioner. The taxpayer advocate and experience officer need not be an attorney. 2. Duties and responsibilities. The duties and responsibilities of the taxpayer advocate and experience officer are by: (1) Establishing a taxpayer's best contact within the bureau to provide an accelerated review of the taxpayer's issues; (2) Facilitating speedy resolution within the bureau, if possible, including offer in compromise and payment plan options; and (3) Explaining reconsideration and appeal options, if available, under this Part; B. Identify areas in which Assist taxpayers have problems in dealings with the bureau, stakeholder advocacy groups, Legislators and other interested parties by describing available tax benefit programs and assisting with simplified access to those programs; …