CHAPTER 700
H.P. 931 - L.D. 1257
An Act To Amend the Laws Concerning Returnable Beverage Containers
Emergency preamble. Whereas, Acts of the Legislature do not become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, the ability of initiators of deposit to enter into commingling agreements is of great benefit to those initiators, to redemption centers, to the environment and to the citizens of this State; 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,
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 32 MRSA §1866, sub-§4, ¶E is enacted to read:
E. Notwithstanding provisions of this subsection to the contrary, if a commingling agreement for a product group was filed with the department by March 1, 2004, an initiator of deposit, whether or not a party to that agreement, is not required to pay the 1/2¢ handling fee increase required by this subsection until July 1, 2004 for beverage containers in that product group picked up by the initiator between March 1, 2004 and July 1, 2004. Beginning July 1, 2004, an initiator of deposit shall pay the 1/2¢ handling fee increase for beverage containers in that product group picked up by the initiator between March 1, 2004 and July 1, 2004 that are not covered by a qualified commingling agreement as of July 1, 2004.
Sec. 2. 32 MRSA §1866-E, sub-§§2, 4 and 5, as enacted by PL 2003, c. 499, §8, are amended to read:
2. Reports. An initiator of deposit shall report to the executive director of Maine Revenue Services within the Department of Administrative and Financial Services State Tax Assessor by the 20th day of each month concerning transactions affecting its deposit transaction fund in the preceding month. The report must be in a form prescribed by the executive director assessor and must include: the number of nonrefillable beverage containers sold and the number of nonrefillable beverage containers returned in the applicable month; the amount of deposits received in and payments made from the fund in the applicable month and the most recent 3-month period; any income earned on amounts in the fund during the applicable month; the balance in the fund at the close of the applicable month; and such other information as the executive director assessor may require to perform the duties of this section. The report required by this subsection must be treated by the assessor as a return, as the term is defined by Title 36, section 111, subsection 4.
4. Transfer of abandoned deposit amounts. By the 20th day of each month, an initiator shall turn over to the executive director of Maine Revenue Services within the Department of Administrative and Financial Services State Tax Assessor the initiator's abandoned deposit amounts determined pursuant to subsection 3. Those amounts may be paid from the deposit transaction fund. Amounts collected by the executive director assessor pursuant to this subsection must be treated by the assessor as a tax, as that term is defined by Title 36, section 111, subsection 5, and must be deposited in the General Fund.
5. Reimbursement of initiators of deposit. If in any month the authorized payments from the deposit transaction fund by an initiator pursuant to this section exceed the funds that are or should be in the initiator's deposit transaction fund, the State Tax Assessor shall reimburse the initiator, from amounts received pursuant to subsection 4, for those refunds paid by the initiator for nonrefillable beverage containers for which the funds that are or should be in the initiator's deposit transaction fund are insufficient; except that reimbursements paid by the State assessor to an initiator may not exceed amounts paid by the initiator to the State pursuant to subsection 4 in the preceding 24 months less amounts paid by the State to the initiator pursuant to this subsection during that same 24-month period.
Sec. 3. 32 MRSA §1866-E, sub-§5-A is enacted to read:
5-A. Administration by State Tax Assessor. The uniform tax administration provisions of Title 36, chapter 7 apply to the State Tax Assessor's administration of the reports and payments required by this section.
Sec. 4. 32 MRSA §1866-E, sub-§7 is enacted to read:
7. Phase in. Notwithstanding provisions of this section and section 1866 to the contrary, if a commingling agreement for a product group was filed with the department by March 1, 2004, an initiator of deposit, whether or not a party to that agreement, is not required to turn over to the State Tax Assessor the initiator of deposit's abandoned deposit amounts for that product group as required by subsection 4 until July 1, 2004. On July 1, 2004, an initiator of deposit shall turn over to the State Tax Assessor the abandoned deposit amounts that have accrued since March 1, 2004 for all beverage containers that are not covered by a qualified commingling agreement, as described in section 1866, as of July 1, 2004.
Sec. 5. Routine technical rule. Any rule change necessary to implement the inclusion of vintners within the exemption for small brewers described in the Maine Revised Statutes, Title 32, section 1866, subsection 4, paragraph D is a routine technical rule as defined in Title 5, chapter 375, subchapter 2-A.
Sec. 6. Retroactivity. This Act applies retroactively to March 1, 2004.
Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.
Effective May 11, 2004.
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