CHAPTER 390

S.P. 530 - L.D. 1571

An Act Concerning Technical Changes to the Tax Laws

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

Sec. 1. 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:

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;

Sec. 2. 36 MRSA §191, sub-§2, ¶Y, as amended by PL 2001, c. 439, Pt. L, §7, is further amended to read:

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:

(1) Information regarding the underlying tax liability to the extent necessary to apprise the individual of the basis of the assessment;

(2) The name of any other individual against whom an assessment has been made for the same underlying tax debt; and

(3) The general nature of any steps taken by the assessor to collect the underlying tax debt from any other individuals and the amount collected; and