S.P. 308 - L.D. 910
An Act to Amend the Tax Law Regarding Tax Liability of Innocent or Injured Spouses
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §5287 is enacted to read:
§5287. Liability of certain spouses
The assessor may relieve the liability under this Part of a spouse who meets the qualifications for relief under the following provisions whether or not a claim for federal relief was made. The assessor may grant relief for:
1. Innocent spouses. A spouse who meets the qualifications for relief under section 6015 of the Code; or
2. Injured spouses. A spouse who meets the qualifications for relief of an injured spouse under Internal Revenue Service procedures.
Sec. 2. Appropriation. The following funds are appropriated from the General Fund to carry out the purposes of this Act.
2000-01
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF
Bureau of Revenue Services
Positions - Legislative Count (1.000)
Personal Services $15,391
All Other 28,675
Provides funds for a Tax Examiner position, effective January 1, 2001, and related expenses and for computer programming costs to modify the Maine Automated Tax System.
DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES ____________
TOTAL $44,066
Sec. 3. Effective date. This Act takes effect October 1, 2000.
Effective October 1, 2000.
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