‘Emergency preamble. Whereas,  acts and resolves of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and

Whereas,  certain taxpayers have suffered losses due to lack of clarity in the law; and

Whereas,  there may be audits under way or planned by Maine Revenue Services that will include audit findings based on the clarity of this law; and

Whereas,  in the judgment of the Legislature, these facts create an emergency within the meaning of the Constitution of Maine and require the following legislation as immediately necessary for the preservation of the public peace, health and safety; now, therefore,

Sec. 1. 36 MRSA §1760, sub-§92  is enacted to read:

Sec. 2. Retroactivity. This Act applies retroactively to January 1, 2004.

Emergency clause. In view of the emergency cited in the preamble, this legislation takes effect when approved.’