Public Laws

123rd Legislature

Second Regular Session


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Chapter 539

H.P. 1651 - L.D. 2289

PART M

Sec. M-1. 36 MRSA §185, sub-§3  is enacted to read:

3.  Setoff of lottery winnings against debts.   The State Tax Assessor shall periodically notify the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations, referred to in this subsection as "the bureau," of all persons who have a liquidated tax liability to the State under this Title. Prior to paying any lottery winnings that must be paid directly by the bureau, the bureau shall determine whether the lottery winner is on the list of persons who have a liquidated tax liability to the State under this Title. If the winner is on the list of persons who have a liquidated tax liability to the State under this Title, the bureau shall suspend payment of the winnings and provide notice to the winner of its intention to set off the winnings against the tax debt. The bureau may assign the winnings due to the winner to the State Tax Assessor in payment of any liquidated tax liability of the winner under this Title. Any remaining winnings must be paid to the winner by the bureau.

Sec. M-2. 36 MRSA §191, sub-§2, ¶II,  as amended by PL 2007, c. 328, §3, is further amended to read:

II. The disclosure to an authorized representative of the Maine Milk Commission of information on the quantity of packaged milk handled in the State and subject to the milk handling fee established in section 4902 and other information obtained by the assessor in the administration of chapter 721; and

Sec. M-3. 36 MRSA §191, sub-§2, ¶JJ,  as enacted by PL 2007, c. 328, §4, is amended to read:

JJ. The disclosure to the State Purchasing Agent of a person's sales tax standing as necessary to enforce Title 5, section 1825-B, subsection 14 . ; and

Sec. M-4. 36 MRSA §191, sub-§2, ¶KK  is enacted to read:

KK.  The disclosure of information necessary to administer the setoff of liquidated tax debts pursuant to section 185, subsection 3.

Office of the Revisor of Statutes
State House, Room 108
Augusta, ME 04333