LD 1462
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LR 538
Item 1

 
Sec. 9. 36 MRSA §191, sub-§2, ¶¶DD to GG are enacted to read:

 
DD. The delivery of a certified copy of any return, report
or other information provided or filed pursuant to this
Title by a partnership, corporation, trust or estate or any
report of any examination of a return filed by a
partnership, corporation, trust or estate to any person:

 
(1)__Who signed the return;

 
(2)__Who is the personal representative or executor of
the estate filing the return;

 
(3)__Who was a member of the partnership filing the
return during any part of the period covered by the
return;

 
(4)__Who is a trustee of the trust filing the return;

 
(5)__Who was a shareholder during any part of the
period covered by the return filed by an S corporation;

 
(6)__Who is an officer, or a bona fide shareholder of
record owning 1% or more of the outstanding stock, of
the corporation filing the return;

 
(7)__Who is the person authorized to act for the
corporation if the corporation has been dissolved; or

 
(8)__Who is the duly authorized representative of any
of the persons described in subparagraphs (1) to (7).

 
The exception under this paragraph does not include the
disclosure of confidential information of a particular
partner, shareholder, beneficiary or trustee or other person
receiving income from one of the entities described in
subparagraphs (1) to (8) unless otherwise authorized;

 
EE. The disclosure by the State Tax Assessor of the fact
that a person has or has not been issued a provisional
resale certificate pursuant to section 1754-B, subsection 2-
B or a resale certificate pursuant to section 1754-B,
subsection 2-C;

 
FF. The disclosure to the Department of the Secretary of
State, Bureau of Motor Vehicles of whether the person
seeking registration of a vehicle has paid the tax imposed
by Part 3 with respect to that vehicle; and


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