LD 1613
pg. 1
LD 1613 Title Page An Act Concerning Technical Changes to the Tax Laws Page 2 of 2
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LR 863
Item 1

 
Emergency preamble. Whereas, Acts of the Legislature do not become
effective until 90 days after adjournment unless enacted as
emergencies; and

 
Whereas, a delay in making technical changes to the tax laws
would interfere with administration of those laws; and

 
Whereas, legislative action is immediately necessary in order to
ensure continued and efficient administration of the tax laws;
and

 
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,

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

 
Sec. 1. 36 MRSA §111, sub-§2, as amended by PL 1999, c. 708, §4, is
further amended to read:

 
2. Notice. "Notice" means notification served personally or
mailed by certified or registered mail or by any courier service
providing evidence of delivery to the last known address of the
person for whom the notification is intended.

 
If the State Tax Assessor attempts to give notice by certified or
registered mail or by courier and the mailing is returned by the
United States Postal Service with the notation "unclaimed" or
"refused" or a similar notation, the assessor may then give
notice, for purposes of this Title, by sending the notification
by first-class mail to the person for whom the notification is
intended at the address used on the returned certified or
registered mail. Notice given in this manner is deemed to be
received 3 days after the first-class mailing, excluding Sundays
and legal holidays.

 
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
spouse that separate residences have been established, the
assessor shall mail a joint notice to each spouse.

 
If the person for whom notification is intended is deceased or
under a legal disability, notice may be mailed to that person's
last known address, unless the assessor has received notice of
the existence of a fiduciary relationship with respect to that
person, in which case notice must be mailed to the last known
address of the fiduciary.


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