| | | 1-A. Certification. Upon application by an investor, the | Department of Health and Human Services, Office of Head Start and | | Child Care and Head Start shall certify if an investment in a | | child care site contributed significantly toward the ability of | | the child care site to improve its level of child care services | | toward the goal of providing quality child care services. The | | department shall send a list of taxpayers making certified | | investments in the previous year to the State Tax Assessor by | | February 1st annually. |
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| | | Sec. 14. 36 MRSA §5220, sub-§3, as amended by PL 2003, c. 391, §11 and | | affected by §14, is further amended to read: |
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| | | 3. Resident estates or trusts. Every resident estate or trust | | that has for the taxable year: |
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| | A. Any Maine taxable income as defined in section 5163; or |
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| | | B. Gross income of $10,000 or more, regardless of the | | amount of Maine taxable income; or |
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| | | C.__A Maine income tax liability pursuant to this Part; |
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| | | Sec. 15. 36 MRSA §5220, sub-§4, as amended by PL 2003, c. 391, §11 and | | affected by §14, is further amended to read: |
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| | | 4. Certain nonresident estates or trusts. Every nonresident | | estate or trust that has for the taxable year: |
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| | | A. Any Maine taxable income as determined under section | 5175, subsection 2; or |
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| | | B. Gross income of $10,000 or more, regardless of the | | amount of Maine taxable income; or |
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| | | C.__A Maine income tax liability pursuant to this Part; |
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| | | Sec. 16. 36 MRSA §5255, as amended by PL 1985, c. 535, §26, is | | further amended to read: |
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| | | §5255. Failure to withhold |
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| | | If a | required, and thereafter | | liability for that tax to the extent that the tax against which | suchis, the tax so | required to be deducted and withheld shall not be collected from | the personshallbe | | liability for any additions to tax, penalties or interest |
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