| | | A. In the case of a person that is liable for $200,000 or | | more per year pursuant to section 5253 or for $400,000 or | | more per year in payments of any other single tax type, the | | assessor may require payment or refund of that tax by | | electronic funds transfer. |
|
| | | B. In the case of a payroll processor as defined in Title | | 10, chapter 222, the assessor may require payment or refund | | of taxes pursuant to section 5253 and unemployment insurance | | contributions pursuant to Title 26, chapter 13, subchapter 7 | | by electronic funds transfer. |
|
| | | 4. Adoption of rules. The State Tax Assessor may adopt rules | | to establish procedures necessary to implement the provisions of | | this section and shall adopt rules in the event that payment of | | taxes by electronic funds transfer is mandated. Rules adopted | | pursuant to this subsection are routine technical rules for the | | purposes of Title 5, chapter 375, subchapter 2-A. |
|
| | | Sec. 11. 36 MRSA §208-A, sub-§1, as enacted by PL 1997, c. 688, §1, is | | amended to read: |
|
| | | 1. Request for adjustment. A municipality that has | | experienced a sudden and severe disruption in its municipal | | valuation may request an adjustment to the equalized valuation | | determined by the State Tax Assessor under section 208. A | | municipality requesting an adjustment under this section must | | file a petition, with supporting documentation, with the State | Tax Assessor by the August 1st preceding the October 1st when | municipalities are notified | | the annual notice of the proposed valuations of municipalities | | within each county as required under section 208. |
|
| | | Sec. 12. 36 MRSA §505, sub-§4, as amended by PL 2001, c. 635, §1, is | | further amended to read: |
|
| | | 4. When interest collected. The date or dates from and after | | which interest must accrue, which must also be the date or dates | | on which taxes become delinquent. The rate of interest must be | | specified in the vote and must apply to delinquent taxes | | committed during the taxable year until those taxes are paid in | | full. Except as provided in subsection 4-A, the maximum rate of | | interest must be established by the Treasurer of State and may | not exceed the highest conventional rate of interest charged for | commercial unsecured loans by Maine banking institutions on the | first business day of the calendar year the vote is taken. The | highest conventional rate of interest charged for commercial | unsecured loans by Maine banking institutions on the first | business day of each calendar year must be determined by the | | prime rate as published in the Wall Street Journal on the first |
|
|
