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assessor denies the final claim for refund in whole or in part, the | | taxpayer may request reconsideration of the denial pursuant to | | section 151.__For purposes of determining the amount of interest to | | be paid on any balance refunded to the taxpayer, the final claim | | for refund is considered to be the return listing the overpayment. |
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| | | Sec. 2. 36 MRSA §151, first ¶, as amended by PL 2001, c. 583, §1, is | | further amended to read: |
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| | | Any person who is subject to an assessment by the State Tax | | Assessor or entitled by law to receive notice of a determination | | of the assessor and who is aggrieved as a result of that action | | may request in writing, within 30 days after receipt of notice of | | the assessment or the determination, reconsideration by the | | assessor of the assessment or the determination. If a person | | receives notice of an assessment and does not file a request for | reconsideration within the specified time period | | receipt of notice, the assessor may not reconsider the assessment | | pursuant to this section and no review is available in Superior | | Court regardless of whether the taxpayer subsequently makes | | payment and requests a refund. If a person receives notice of a | | denial of refund and does not file a request for reconsideration | | within 30 days after receipt of notice, the denial of refund | | constitutes final agency action for which no review is available | | in Superior Court, and the person may not submit a subsequent | | claim for the same refund. |
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| | | Sec. 3. 36 MRSA §191, sub-§2, ¶R, as repealed and replaced by PL 1995, | | c. 625, Pt. A, §47, is amended to read: |
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| | | R. The disclosure to the Department of Human Services, | | Bureau of Medical Services of information relating to the | | administration and collection of the tax imposed by chapter | | 369 and chapter 375; |
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| | | Sec. 4. 36 MRSA §191, sub-§2, ¶R, as amended by PL 2001, c. 714, Pt. | | CC, §2 and affected by §8, is further amended to read: |
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| | | R. The disclosure to the Department of Human Services or | | the Department of Behavioral and Developmental Services of | | information relating to the administration and collection of | | the tax imposed by chapter 373 and chapter 375; |
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| | | Sec. 5. 36 MRSA §191, sub-§2, ¶Y, as amended by PL 2001, c. 439, Pt. | | L, §7, is further amended to read: |
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| | | Y. The disclosure by the State Tax Assessor, upon request | | in writing of any individual against whom an assessment has | | been made pursuant to section 177, subsection 1, of the | | following information: |
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