| | Emergency preamble. Whereas, Acts of the Legislature do not become | effective until 90 days after adjournment unless enacted as | emergencies; and |
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| | Whereas, the 90-day period would delay the processing of the | 1999 income tax returns; and |
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| | Whereas, legislative action is immediately necessary to ensure | continued and efficient administration of the Maine income tax | law and certain other state taxes; and |
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| | Whereas, in the judgment of the Legislature, these facts create | an emergency within the meaning of the Constitution of Maine and | require the following legislation as immediately necessary for | the preservation of the public peace, health and safety; now, | therefore, |
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| Be it enacted by the People of the State of Maine as follows: |
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| | Sec. 1. 36 MRSA §111, sub-§1-A, as amended by PL 1999, c. 520, §1 and | affected by §5, is further amended to read: |
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| | 1-A. Code. "Code" means the United States Internal Revenue | Code of 1986 and amendments to that Code as of December 31, 1998 | 1999. |
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| | Sec. 2. Application. This Act applies to tax years beginning on or | after January 1, 1999. |
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| | Emergency clause. In view of the emergency cited in the preamble, | this Act takes effect when approved. |
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| | This bill conforms the Maine income, estate and mining excise | tax laws with the federal tax laws as of December 31, 1999 for | tax years beginning on or after January 1, 1999. |
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