Sec. E-1. 36 MRSA §113, as amended by PL 1995, c. 281, §2, is repealed and the following enacted in its place:
§113. Audit and collection expenses
The State Controller may transfer from the General Fund and the Highway Fund amounts authorized by the assessor equal to the expenses of those contract audit and collection efforts where the fees are contingent on amounts collected. These amounts transferred must be deposited into a dedicated, nonlapsing account to be used solely for the purpose of paying these expenses. Interest earned on balances in the account accrue to the account. The assessor shall notify the State Controller of the amounts to be transferred. The assessor shall annually report to the joint standing committees of the Legislature having jurisdiction over taxation matters and appropriations and financial affairs the amounts collected and the costs incurred of programs administered pursuant to this section.
Sec. E-2. Appropriation. The following funds are appropriated from the General Fund to carry out the purposes of this Part.
1999-00 2000-01
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Bureau of Revenue Services
Positions - Legislative Count (24.000) (24.000)
Personal Services $742,139 $775,915
All Other 927,122 919,342
Provides funding to reflect the transfer of certain expenses of the assessor's billing authority under Maine Revised Statutes, Title 36, section 113 to the Bureau of Revenue Services's operating account. The appropriation provides for the transfer of 24 positions and All Other support costs from Other Special Revenue to the General Fund. The positions include 3 Senior Tax Examiner positions, 16 Tax Examiner positions, 2 Clerk Typist III positions and 3 Clerk Typist II positions. The request also provides funding for fixed costs that are associated with revenue collections made by the Attorney General, the Kennebec County Sheriff's Department and the Multi-State Tax Commission and other fixed operating expenses associated with audits and collections.
DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES ____________ ____________
TOTAL $1,669,261 $1,695,257
Sec. E-3. Allocation. The following funds are allocated from Other Special Revenue to carry out the purposes of this Part.
1999-00 2000-01
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Maine Revenue Services
All Other $2,300,000 $2,300,000
Authorizes the expenditure of the amounts transferred from the General Fund or the Highway Fund as authorized by the State Tax Assessor pursuant to Maine Revised Statutes, Title 36, section 113 to pay for revenue collection efforts that are contracted out to outside agencies on a contingency basis.
Sec. E-4. Effective date. This Part takes effect July 1, 1999.
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