B. If the personal representative makes an election pursuant to section 4062, subsection 2-B, the personal representative shall make such election on a timely filed return.__The return must be in the form prescribed by the assessor and it must be accompanied by a copy of the federal estate tax return, if any, and other supporting documentation that the assessor may require, including documentation related to an election made pursuant to section 4062, subsection 2-B.

Sec. N-4. Application. Those sections of this Part that repeal and replace the Maine Revised Statutes, Title 36, section 4062, subsection 1-A and section 4068, subsection 3 and enact Title 36, section 4062, subsections 2-A and 2-B apply to estates of decedents dying on or after January 1, 2005.

PART O

Sec. O-1. 36 MRSA §1752, sub-§12 is amended to read:

12. Rooming house. "Rooming house" means every house, cottage, condominium unit, vacation home, boat, vehicle, motor court, trailer court or other structure or any place or location kept, used, maintained, advertised or held out to the public to be a place where living quarters are supplied for pay to transient or permanent guests or tenants, whether in one or adjoining buildings.

Sec. O-2. 36 MRSA §1754-B, sub-§1, as amended by PL 1997, c. 504, §8, is further amended to read:

1. Persons required to register. The Except as otherwise provided in this section, the following persons, other than casual sellers, shall register with the assessor and collect and remit taxes in accordance with the provisions of this Part:

A. Every seller of tangible personal property or taxable services, whether or not at retail, that maintains in this State any office, manufacturing facility, distribution facility, warehouse or storage facility, sales or sample room or other place of business;