CHAPTER 703

S.P. 657 - L.D. 1724

An Act To Create the Maine Military Family Relief Fund

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

Sec. 1. 36 MRSA §5288 is enacted to read:

§5288.__Maine Military Family Relief Fund voluntary checkoff

1.__Maine Military Family Relief Fund.__When filing a return, a taxpayer entitled to a refund under this Part may designate that a portion of that refund be paid into the Maine Military Family Relief Fund established in Title 37-B, section 158.__A taxpayer who is not entitled to a refund under this Part may contribute to the Maine Military Family Relief Fund by including with that taxpayer's return sufficient funds to make the contribution.__The contribution may not be less than $1.__Each individual income tax return form must contain a designation in substantially the following form:__"The Maine Military Family Relief Fund:__(__) $1, (__) $5, (__) $10, (__) $25 or (__) Other $... ."

2.__Contributions credited to Maine Military Family Relief Fund.__The State Tax Assessor shall determine annually the total amount contributed pursuant to subsection 1.__Prior to the beginning of the next year, the State Tax Assessor shall deduct the cost of administering the Maine Military Family Relief Fund checkoff, but not exceeding $2,000 annually, and report the remainder to the Treasurer of State, who shall forward that amount to the Maine Military Family Relief Fund.