| | | Except as otherwise provided in this Title, and except for | | taxes imposed pursuant to chapter 105, interest, at the rate | | determined by the assessor for underpayments pursuant to this | | section, must be paid on overpayments of tax from the date the | | return listing the overpayment was filed, or the payment was | | made, whichever is later. |
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| | | Sec. KK-2. 36 MRSA §186-A is enacted to read: |
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| | | §186-A.__Additional interest |
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| | | Notwithstanding section 186, for the period from July 1, 2004 | | to December 31, 2004, the interest rate calculated pursuant to | | section 186 for calendar year 2004 is increased by one percentage | | point. |
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| | | Sec. KK-3. Application. This Part applies to interest accruing on | | or after July 1, 2004. |
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| | | Sec. LL-1. 38 MRSA §2451, sub-§1, as enacted by PL 1995, c. 502, Pt. | | K, §1 and affected by §2, is amended to read: |
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| | | 1. Establishment. The ACE Service Center, referred to in | | this section as "the center," is established within the | | department to provide certain administrative services to the | | Department of Agriculture, Food and Rural Resources; the | | Department of Conservation; and the Department of Environmental | | Protection, which are referred to in this section as "the | | departments." Administrative services include, but are not | | limited to, support services in financial and human resources, | | inventory management, courier services and such other functions | | as may be determined jointly by the commissioners of the | | departments. The center's purpose is to provide administrative | | services in an efficient and cost-effective manner to the | departments. The center is under the jointand | direction of the commissioners of the departments or their | designees | shall provide for the administration of the center. The | commissioners of the departments by unanimous decision shall | employ a director of the center subject to the Civil Service Law. | | The Commissioner of Environmental Protection shall establish | | service level agreements with the departments and shall provide | | for the equitable sharing of the cost of the center and its | | administration among the departments. |
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| | | Sec. LL-2. PL 2003, c. 451, Pt. FF, §3 is amended to read: |
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