5-A.__Administration by State Tax Assessor.__The uniform tax administration provisions of Title 36, chapter 7 apply to the State Tax Assessor's administration of the reports and payments required by this section.

Sec. 4. 32 MRSA §1866-E, sub-§7 is enacted to read:

7.__Phase in.__Notwithstanding provisions of this section and section 1866 to the contrary, if a commingling agreement for a product group was filed with the department by March 1, 2004, an initiator of deposit, whether or not a party to that agreement, is not required to turn over to the State Tax Assessor the initiator of deposit's abandoned deposit amounts for that product group as required by subsection 4 until July 1, 2004.__On July 1, 2004, an initiator of deposit shall turn over to the State Tax Assessor the abandoned deposit amounts that have accrued since March 1, 2004 for all beverage containers that are not covered by a qualified commingling agreement, as described in section 1866, as of July 1, 2004.

Sec. 5. Routine technical rule. Any rule change necessary to implement the inclusion of vintners within the exemption for small brewers described in the Maine Revised Statutes, Title 32, section 1866, subsection 4, paragraph D is a routine technical rule as defined in Title 5, chapter 375, subchapter 2-A.

Sec. 6. Retroactivity. This Act applies retroactively to March 1, 2004.

Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.