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| | | An Act Concerning Technical Changes to the Tax Laws |
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| | | Be it enacted by the People of the State of Maine as follows: |
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| | | Sec. 1. 36 MRSA §111, sub-§4, as enacted by PL 1979, c. 378, §2, is | | amended to read: |
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| | | 4. Return. "Return" means any document, digital file or | | electronic data transmission containing information required by | | this Title to be reported to the State Tax Assessor. |
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| | | Sec. 2. 36 MRSA §135, sub-§2, as amended by PL 1995, c. 281, §4 and | | PL 1997, c. 526, §14, is further amended to read: |
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| | | 2. Bureau of Revenue Services. Returns filed under this | | Title or microfilm reproductions or digital images of those | | returns must be preserved for 3 years and thereafter until the | | State Tax Assessor orders their destruction. |
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| | | Sec. 3. 36 MRSA §1752, sub-§11, ķA, as enacted by PL 1989, c. 871, §5, | | is amended to read: |
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| | | A. "Retail sale" includes: |
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| | | (1) Conditional sales, installment lease sales and any | | other transfer of tangible personal property when the | | title is retained as security for the payment of the | | purchase price and is intended to be transferred later; | | and |
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