LD 1056
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LD 1056 Title Page An Act to Enforce the Taxation of Building Materials and Modular Homes Page 2 of 2
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LR 1573
Item 1

 
Be it enacted by the People of the State of Maine as follows:

 
Sec. 1. 12 MRSA §685-B, sub-§8, as amended by PL 1973, c. 569, §11, is
further amended to read:

 
8. Certificates of compliance. It shall be is unlawful to
use or occupy or permit the use or occupancy of any land, or
structure, or part thereof, created, erected, changed, converted,
or wholly or partly altered or enlarged in its use or structural
form, requiring subsequent review and approval pursuant to this
subchapter, until a certificate of compliance has been issued
therefor by the commission stating that the requirements and
conditions of approval have been met.

 
A certificate of compliance may contain such terms and conditions
as will protect the health, safety and general welfare of the
occupants, users and the public.

 
The commission may establish standards within which authority
shall be is delegated to its staff, to issue or deny certificates
of compliance. Any person aggrieved by a decision of the staff
shall have has the right to a review of such the decision by the
commission members within 30 days of such the decision.

 
The commission may not issue a certificate of compliance until
proof that all taxes due under Title 36, Part 3 have been paid
for materials used in the activity requiring the certificate.

 
Sec. 2. 23 MRSA §1154 is enacted to read:

 
§1154.__Border crossings

 
The department shall post a sign within 1/2 mile of every
Canadian border crossing informing travelers coming into the
State of sales and use tax requirements under Title 36, Part 3.__
Rules adopted to implement this paragraph are routine technical
rules pursuant to Title 5, chapter 375, subchapter II-A.

 
Sec. 3. 29-A MRSA §2382, sub-§12 is enacted to read:

 
12. Forward permit.__The Secretary of State shall forward a
copy of a permit granted under this section to the Department of
Administrative and Financial Services, Bureau of Revenue Services
or its successor state agency.

 
Sec. 4. 30-A MRSA §4105 is enacted to read:

 
§4105.__Occupancy permits


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