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refund pursuant to this section. Interest must be paid at the rate | | determined pursuant to section 186, calculated from the date of | | receipt of the monthly claim, for all proper claims not paid within | 30 days of receipt. Nothing in this paragraph may be construed to | relieve the applicant from filing quarterly reports as prescribed | in section 3209. | | assessor within 12 months from the date of purchase. |
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| | | Sec. 20. 36 MRSA §5142, sub-§2, śC, as enacted by PL 2005, c. 12, Pt. | | LLLL, §2, is amended to read: |
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| | | C. Proceeds from any gambling activity conducted in this | | State or lottery tickets purchased in this State, including | payments received by | | the rights to future proceeds related to any gambling | | activity or lottery tickets. |
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| | | Sec. 21. 36 MRSA §5142, sub-§8, as repealed and replaced by PL 2003, | | c. 673, Pt. E, §1 and affected by §3, is repealed. |
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| | | Sec. 22. 36 MRSA §5142, sub-§8-A is enacted to read: |
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| | | 8-A.__Minimum taxability threshold.__Minimum taxability | | thresholds for nonresidents are as follows. |
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| | | A.__Compensation received during any taxable year after 2003 | | for personal services performed in this State as an employee | | prior to January 1, 2004 is Maine-source income subject to | | taxation under this Part if the nonresident taxpayer is | | present in the State performing the personal services for | | more than 10 days during that taxable year. |
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| | | B.__Compensation received during any taxable year after 2003 | | for personal services performed in this State as an employee | | after December 31, 2003 is Maine-source income subject to | | taxation under this Part if the nonresident taxpayer was | | present in the State performing personal services for more | | than 10 days during the year in which the personal services | | were performed. |
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| | | Sec. 23. 36 MRSA §5220, sub-§2, as amended by PL 2003, c. 673, Pt. E, | | §2 and affected by §3, is further amended to read: |
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| | | 2. Nonresident individuals. Every nonresident individual | | who, pursuant to this Part, has a Maine individual income tax | | liability for the taxable year. An individual whose only Maine- | | source income is compensation for personal services performed in | | Maine that is excluded from Maine adjusted gross |
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