125th MAINE LEGISLATURE
		LD 1371		LR 1212(04)
	An Act To Promote Fair and Efficient Resolutions in Tax Disputes
	Fiscal Note for House Amendment "   " to Committee Amendment "A"
	Sponsor: Rep. Knight of Livermore Falls
	Fiscal Note Required: Yes
Fiscal Note
			FY 2011-12	FY 2012-13	Projections  FY 2013-14	Projections  FY 2014-15
Net Cost (Savings)
	General Fund		($50,384)	($162,920)	($168,938)	($174,593)
Appropriations/Allocations
	General Fund		($50,384)	($147,920)	($153,938)	($159,593)
Revenue
	General Fund		$0	$15,000	$15,000	$15,000
Fiscal Detail and Notes
	This amendment strikes deappropriations and appropriations and reduces net appropriations to Maine Revenue Services within the Department of Administrative and Financial Services by $2,175 in fiscal year 2011-12 and $83,781 in fiscal year 2012-13.
	This amendment also removes General Fund appropriations of $48,209 in fiscal year 2011-12 and $64,139 in fiscal year 2012-13 for the Department of the Attorney General. and enacts a provision that no additional positions within the Department of the Attorney General may be created as a result of this Act..
	This amendment prohibits the creation of new positions within the Department of the Attorney General and Maine Revenue Services as a result of the Act.  This provision would require these agencies to absorb the costs of implementing this bill, which Maine Revenue Services has estimated would require the equivalent of one-quarter of a position at a cost of approximately $35, 000 per year.
	This amendment also will increase revenue to the General Fund from petitioner fees by an estimated $15,000 per year starting in fiscal year 2012-13.