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Revenue Agent position and 5 limited-period | | for the Tax Amnesty, Enforcement and Withholding on flow throughs | initiative within the Maine Revenue Services Bureau. The end date | for these positions is the end of fiscal year 2004-05. | | of Revenue Services must report on the success of the tax amnesty | | and tax enforcement programs by August 15th of each fiscal year to | | the joint standing committees of the Legislature having | | jurisdiction over taxation and appropriation and financial affairs | | matters. |
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| | | General Fund | 2003-04 | 2004-05 |
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| | | Positions - Legislative Count | (11.000) | (11.000) |
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| | | Personal Services | 765,194 | 619,583 |
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| | | | | | ______________ | ______________ |
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| | | General Fund Total | 1,867,819 | 684,604 |
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| | | Sec. AAA-5. Application. Those sections of this Part that amend the | | Maine Revised Statutes, Title 36, section 1754-B, subsection 2 | | and enact Title 36, section 1754-B, subsection 2-B apply to sales | | tax registration certificate applications and provisional and | | annual resale certificates filed on or after July 1, 2004, or the | | effective date of this Act, whichever is later. |
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| | | Sec. AAA-6. Transition provision. On or before August 15, 2004, the | | State Tax Assessor shall review the accounts of all registered | | retailers and identify those retailers that had gross sales of | | $10,000 or more during the 12 months preceding the assessor's | | review. The assessor shall issue to those retailers a temporary | | resale certificate effective until December 31, 2004. Any | | registered retailer that does not have a provisional resale | | certificate issued pursuant to the Maine Revised Statutes, Title | | 36, section 1754-B and has been in business for less than 12 | | months must also be issued a temporary resale certificate valid | | until December 31, 2004 if the assessor determines that the | | retailer's gross sales since registration have been at least | | $833.33 per month on average. |
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| | | Sec. AAA-7. Appropriations and allocations. The following appropriations | | and allocations are made. |
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| | | ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF |
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| | | Revenue Services - Bureau of 0002 |
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| | | Initiative: Appropriates Personal Services and All Other funds to | | establish one Tax Analyst position, 2 Senior Revenue Agent | | positions and one Tax Examiner position to enhance the corporate | | income tax audit program within the Bureau of Revenue Services. | | It is projected that this initiative will result in net |
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