PART F

Sec. F-1. Transfer from unappropriated surplus; Maine Budget Stabilization Fund. Notwithstanding any other provision of law, the State Controller shall transfer $29,000,000 on July 1, 2006 from the General Fund unappropriated surplus to the Maine Budget Stabilization Fund within the Department of Administrative and Financial Services.

PART G

Sec. G-1. 36 MRSA §5102, sub-§5, as amended by PL 1981, c. 411, §1, is further amended to read:

5. Resident individual. "Resident individual" means an individual:

A. Who is domiciled in Maine;, unless:

(1)__The individual does not maintain a permanent place of abode in this State, maintains a permanent place of abode elsewhere and spends in the aggregate not more than 30 days of the taxable year in this State; or

(2)__Within any period of 548 consecutive days, the individual:

(a)__Is present in a foreign country or countries for at least 450 days;

(b)__Is not present in this State for more than 90 days;

(c)__Does not maintain a permanent place of abode in this State at which a minor child of the individual or the individual's spouse is present for more than 90 days, unless the individual and the individual's spouse are legally separated; and

(d)__During the nonresident portion of the taxable year with which, or within which, such period of 548 consecutive days begins and the nonresident portion of the taxable year with which, or within which, such period ends, is present in this State