Until the State Tax Assessor certifies to the Secretary of State that a person is in compliance, a person who has had decals revoked may not operate a vehicle requiring a decal. To have the right to operate reinstated, a person must pay a fee of $30 to the Secretary of State.

Sec. 3. 29-A MRSA §2458, sub-§2, as amended by PL 1997, c. 776, §§47 to 49, is further amended by amending the last paragraph to read:

The Secretary of State may suspend all the certificates of registration and all the fuel use identification decals issued by the State to any motor carrier without preliminary hearing upon showing by records or other sufficient evidence that the person responsible for complying with the payment of reporting provisions of Title 36, chapter 457, or 459 or 463-A has failed to comply with the provisions in these chapters.

Sec. 4. 31 MRSA §761, sub-§3 is enacted to read:

3.__Taxation.__The taxation of limited liability companies is also governed by Title 36, section 5180.

Sec. 5. 36 MRSA §142, as amended by PL 1997, c. 504, §2, is further amended to read:

§142. Cancellation and abatement

The State Tax Assessor may, within 3 years from the date of assessment, or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, cancel any tax that has been levied illegally. In addition, if justice requires, the State Tax Assessor assessor may, with the approval of the Governor, abate within 3 years from the date of assessment, or whenever a written request has been submitted by a taxpayer within 3 years of the date of assessment, all or any part of any tax assessed by the State Tax Assessor assessor.

Sec. 6. 36 MRSA §151, 3rd ¶, as repealed and replaced by PL 1993, c. 395, §2 and affected by §32, is amended to read:

The State Tax Assessor's decision on reconsideration must be mailed to the taxpayer or the taxpayer's designated representative by certified or registered mail and the decision must set forth briefly the State Tax Assessor's assessor's findings of fact and the basis of decision in each case decided in whole or in part adversely to the taxpayer. The State Tax