Maine LD2188: An Act to Amend Certain State Tax Laws

What the bill says

An Act to Amend Certain State Tax Laws PART A Sec. A-1. 36 MRSA §111, sub-§2, as repealed and replaced by PL 2011, c. 380, Pt. J, §1, is amended to read: 2. Notice. "Notice" means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. A person's last known address is the person's address as reported on the person's most recently filed Maine tax return or as otherwise specified by the person in written correspondence on file with the bureau, unless the bureau determines that a diff.

From the engrossed text:

An Act to Amend Certain State Tax Laws PART A Sec. A-1. 36 MRSA §111, sub-§2, as repealed and replaced by PL 2011, c. 380, Pt. J, §1, is amended to read: 2. Notice. "Notice" means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. A person's last known address is the person's address as reported on the person's most recently filed Maine tax return or as otherwise specified by the person in written correspondence on file with the bureau, unless the bureau determines that a different address is the most current address for the person, in which case the bureau must use that address. Notice by first-class mail is deemed to be received 3 7 days after the mailing, excluding Sundays and legal holidays. If the State Tax Assessor is required by a provision of this Title to give notice by certified mail and attempts to do so but the mailing is returned with the notation "unclaimed" or "refused" or a similar notation, the assessor may then give notice by sending the notification by first-class mail. In the case of a joint income tax return, notice may be a single joint notice except that, if the assessor is notified by either …

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Sponsors

• Daniel Sayre (D, 135) · primary sponsor