§6902.__Reimbursement allowed; procedure; audits

1.__Generally.__A__media production company certified pursuant to Title 5, section 13090-L is allowed a reimbursement of 200% of Maine income taxes withheld from certified production wages and remitted to the State for which reimbursement is requested.__ Withholding amounts are limited to the standard amount required to be withheld pursuant to chapter 827 and may not include any excess withholding.

2.__Procedure for reimbursement.__On or before the 15th day of the month immediately following receipt of a tax reimbursement certificate pursuant to Title 5, section 13090-L, subsection 4, a media production company shall report to the State Tax Assessor and to the Department of Economic and Community Development that portion of certified production wages deducted and withheld by it during the project period, together with any additional information the assessor may reasonably require.__The assessor shall report to the commissioner the reimbursement amount to which a media production company is entitled.__The commissioner shall deposit the reported amounts on or before June 30th of each year in a media production reimbursement account established, maintained and administered by the commissioner, and shall pay the reported amounts to each certified media production company on or before July 31st of each year.

3.__Audit process.__This chapter may not be construed to limit the authority of the State Tax Assessor to conduct an audit of any media production company certified pursuant to Title 5, section 13090-L.__When the assessor determines that a distribution larger than that authorized by this chapter has been received by any person, the assessor may enforce repayment of the overpayment by assessment pursuant to the provisions of chapter 7 or may apply the overpayment against subsequent reimbursements made pursuant to this chapter.__If the assessor determines that an overpayment is the result of fraud on the part of a media production company, the assessor may disqualify that company from receiving any future distributions pursuant to this chapter.

PART HH

Sec. HH-1. PL 2005, c. 457, Pt. EE, §1 is amended to read:

Sec. *EE-1. Transfer from Fund for Efficient Delivery of Local and Regional Services. Notwithstanding the Maine Revised Statutes, Title 30-A, section 5681, subsection 5-B or any other