§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 assessor may, with the approval of the Governor or the Governor's designee, 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 assessor.

Sec. 50. 36 MRSA §177, sub-§4, as amended by PL 1999, c. 414, §8, is further amended to read:

4. Revocation for nonsegregation. Upon the expiration of the 5-day period designated in subsection 3, if If any person who is a "retailer" under Part 3 or a fuel supplier, distributor or importer subject to Part 5 fails to make the required payments on account to the State Tax Assessor, the assessor may revoke any registration certificate that has been issued to that person. The revocation is reviewable in accordance with section 151.

Sec. 51. 36 MRSA §1752, sub-§11, ¶B, as amended by PL 1999, c. 488, §3 and c. 516, §2 and affected by §7, is repealed and the following enacted in its place:

B.__"Retail sale" does not include:

(1)__Any casual sale;

(2)__Any sale by a personal representative in the settlement of an estate, unless the sale is made through a retailer, or unless the sale is made in the continuation or operation of a business;

(3)__The sale, to a person engaged in the business of renting automobiles, of automobiles, integral parts of automobiles or accessories to automobiles, for rental or for use in an automobile rented on a short-term basis;

(4)__The sale, to a person engaged in the business of renting audio or video tapes and audio or video equipment, of audio or video tapes or audio or video equipment for rental;