LAW WITHOUT
GOVERNOR'S CHAPTER
SIGNATURE
613
APRIL 10, 2024 PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FOUR
_____
S.P. 856 - L.D. 2028
An Act to Amend Certain State Tax Laws
Be it enacted by the People of the State of Maine as follows:
PART A
Sec. A-1. 36 MRSA §6252-A, sub-§6, as enacted by PL 2023, c. 412, Pt. S, §9, is
amended to read:
6. Restriction. A taxpayer who owes delinquent taxes for owns more than one
residential property within the State subject to an existing municipal lien is not eligible to
claim a deferral pursuant to this section.
PART B
Sec. B-1. 5 MRSA §13090-K, sub-§2, as amended by PL 2015, c. 267, Pt. OOOO,
§1 and affected by §7, is repealed and the following enacted in its place:
2. Source of fund. On July 1st of each year, the State Controller shall transfer to the
Tourism Marketing Promotion Fund an amount, as certified by the State Tax Assessor, that
is equivalent to 5% of the 8% tax and 5% of the 9% tax imposed on tangible personal
property and taxable services pursuant to Title 36, section 1811 for the first 6 months of
the immediately prior fiscal year after the reduction for the transfer to the Local
Government Fund as described by Title 30‑A, section 5681, subsection 5 and the transfers
to the sales tax funds pursuant to Title 36, section 1815. On October 1st of each year, the
State Controller shall transfer to the Tourism Marketing Promotion Fund an amount, as
certified by the State Tax Assessor, that is equivalent to 5% of the 8% tax and 5% of the
9% tax imposed on tangible personal property and taxable services pursuant to Title 36,
section 1811 for the last 6 months of the immediately prior fiscal year after the reduction
for the transfer to the Local Government Fund and the transfers to the sales tax funds
pursuant to Title 36, section 1815. The tax amount must be based on actual sales for that
fiscal year and may not consider any accruals that may be required by law. The amount
transferred from General Fund sales and use tax revenues does not affect the calculation
for the transfer to the Local Government Fund.
Sec. B-2. 23 MRSA §4210-B, sub-§7-A, as amended by PL 2023, c. 360, Pt. C,
§1, is further amended to read:
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 7-A. Sales tax revenue. On July 1st of each year, the State Controller shall transfer
to the Multimodal Transportation Fund an amount, as certified by the State Tax Assessor,
that is equivalent to 100% of the revenue from the tax imposed on the value of rental of a
truck or van with a gross weight of less than 26,000 pounds rented from a person primarily
engaged in the business of renting automobiles and the value of rental for a period of less
than one year of an automobile pursuant to Title 36, section 1811 for the first 6 months of
the immediately prior fiscal year after the reduction for the transfer to the Local
Government Fund as described by Title 30‑A, section 5681, subsection 5, the transfers to
the sales tax funds pursuant to Title 36, section 1815 and the transfer to the ATV
Recreational Management Fund pursuant to Title 36, section 1820. On October 1st of each
year, the State Controller shall transfer to the Multimodal Transportation Fund an amount,
as certified by the State Tax Assessor, that is equivalent to 100% of the revenue from the
tax imposed on the value of rental of a truck or van with a gross weight of less than 26,000
pounds rented from a person primarily engaged in the business of renting automobiles and
the value of rental for a period of less than one year of an automobile pursuant to Title 36,
section 1811 for the last 6 months of the immediately prior fiscal year after the reduction
for the transfer to the Local Government Fund as described by Title 30‑A, section 5681,
subsection 5, the transfers to the sales tax funds pursuant to Title 36, section 1815 and the
transfer to the ATV Recreational Management Fund pursuant to Title 36, section 1820.
The tax amount must be based on actual sales for that fiscal year and may not consider any
accruals that may be required by law.
Sec. B-3. 36 MRSA §1820, first ¶, as amended by PL 2021, c. 630, Pt. D, §2, is
repealed.
Sec. B-4. 36 MRSA §1820, 2nd ¶, as enacted by PL 2021, c. 630, Pt. D, §2, is
amended to read:
Beginning July 1, 2023 and every On July 1st thereafter of each year, the State
Controller shall transfer to the ATV Recreational Management Fund established in Title
12, section 1893, subsection 2 an amount, as certified by the State Tax Assessor, that is
equivalent to 90% of the revenue from the tax imposed under this Part on the rental of all-
terrain vehicles, as defined in Title 12, section 13001, subsection 3, for the first 6 months
of the immediately prior fiscal year after the reduction for the transfer to the Local
Government Fund as described by Title 30‑A, section 5681, subsection 5 and the transfers
to the sales tax funds pursuant to section 1815. Beginning on October 1, 2023 and every
On October 1st thereafter of each year, the State Controller shall transfer to the ATV
Recreational Management Fund an amount, as certified by the State Tax Assessor, that is
equivalent to 90% of the revenue from the tax imposed under this Part on the rental of all-
terrain vehicles for the last 6 months of the immediately prior fiscal year after the reduction
for the transfer to the Local Government Fund as described by Title 30‑A, section 5681,
subsection 5 and the transfers to the sales tax funds pursuant to section 1815. The remaining
10% of the revenue from the tax imposed under this Part on the rental of all-terrain vehicles
is transferred to the Multimodal Transportation Fund pursuant to Title 23, section 4210‑B,
subsection 7‑A. The tax amount must be based on actual sales for that fiscal year and may
not consider any accruals that may be required by law.
Sec. B-5. 36 MRSA §4401, sub-§9, as amended by PL 2023, c. 441, Pt. E, §9 and
affected by §28, is further amended to read:
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 9. Tobacco products. "Tobacco products" means any products that are made from or
derived from tobacco, or that contain nicotine, whether natural or artificial, including, but
not limited to, cigars, including premium cigars; cheroots; stogies; electronic smoking
devices and liquids used in electronic smoking devices whether or not they contain
nicotine; periques, granulated, plug cut, crimp cut, ready rubbed and other smoking
tobacco; snuff; snuff flour; snus; cavendish; plug and twist tobacco; finecut and other
chewing tobaccos; shorts; refuse scraps, clippings, cuttings and sweepings of tobacco; and
other kinds and forms of tobacco, prepared in such manner as to be intended for human
consumption or as is likely to be consumed, whether smoked, heated, chewed, absorbed,
dissolved, inhaled or ingested by any other means.
PART C
Sec. C-1. 5 MRSA §13083-S-1, sub-§1, ¶D-1 is enacted to read:
D-1. "Benefit base" has the same meaning as in Title 36, section 6753, subsection 5-B.
Sec. C-2. 5 MRSA §13083-S-1, sub-§3, ¶D, as enacted by PL 2009, c. 641, §9,
is amended to read:
D. State income tax withholding attributable to any qualified employee whose wages
are included in computing the benefit base eligible for reimbursement to a Maine
Employment Tax Increment Financing Program qualified business pursuant to Title
36, chapter 917 or to a qualified pine tree development zone business under Title 30‑A,
chapter 206 is not eligible for use in the calculation of a payment to the fund under
subsections 4 and subsection 5. State income tax withholding under Title 36, chapter
919, or any other tax credit or reimbursement program based on state income tax
withholding, is not eligible for use in calculation of a payment to the fund under
subsections 4 and subsection 5.
Sec. C-3. 5 MRSA §13083-S-1, sub-§5, as amended by PL 2019, c. 659, Pt. E,
§2, is further amended to read:
5. Procedure for payment of revenue to the fund. On or before July 15th of each
year, the assessor shall review the information required by subsection 4 and calculate the
job tax increment for the preceding calendar year. The assessor shall also calculate the
employment tax increment amount of the benefit base in the base area eligible for
reimbursement to qualified Maine Employment Tax Increment Financing Program
businesses pursuant to Title 36, chapter 917. Between July 1st and July 15th of each year,
the assessor shall certify to the State Controller the total remaining job tax increment as a
result of the limitation in subsection 3, paragraph D and the remaining benefit base after
reimbursements have been made to qualified Maine Employment Tax Increment Financing
Program businesses pursuant to Title 36, chapter 917. On or before July 31st of each year,
the State Controller shall transfer 50% of the remaining job tax increment and 50% of the
remaining benefit base to the state job tax increment contingent account established,
maintained and administered by the State Controller from General Fund undedicated
revenue within the withholding tax category. On or before July 31st of each year, the State
Controller shall deposit this revenue into the fund and distribute the payments pursuant to
subsection 3.
PART D
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 Sec. D-1. 36 MRSA §194-D, sub-§2, as amended by PL 2019, c. 607, Pt. D, §4,
is further amended to read:
2. Background investigation requirements. The assessor shall perform background
investigations for affected persons in accordance with this subsection.
A. As part of the process of evaluating an affected person, except for a current
employee of the bureau, for employment with the bureau, a background investigation
must be conducted before an offer of employment is extended.
B. A background investigation for an affected person assigned to provide services to
the bureau under an identified contract must be conducted before that affected person
begins providing services to the bureau, and at least once every 10 5 years, as long as
the affected person continues providing services to the bureau.
C. As part of the process of evaluating an affected person for continued employment
with the bureau, a background investigation must be conducted at least once every 10
5 years. If an affected person has not been subject to a background investigation within
10 years prior to the effective date of this section, a background investigation must be
conducted within one year of the effective date of this section.
D. A background investigation for an employee or contractor of another state agency
must be conducted before that affected person is provided access, or the substantial
possibility of access, to federal tax information obtained from the bureau, and at least
once every 10 5 years, as long as the affected person continues to have such access.
However, if the assessor determines that the affected person has been subject to a
background investigation that satisfies the background investigation standards
established by the United States Internal Revenue Service regarding access to federal
tax information within the past 10 5 years, no further investigation is required under
this subsection for the 10-year 5-year period commencing at the time of the background
investigation.
The background investigation must include fingerprinting and obtaining national criminal
history record information from the Federal Bureau of Investigation and must satisfy the
background investigation standards established by the United States Internal Revenue
Service regarding access to federal tax information.
Sec. D-2. Application of 5-year background investigation period. A person
who is subject to the Maine Revised Statutes, Title 36, section 194-D, subsection 2,
paragraph C as an employee of the Department of Administrative and Financial Services,
Bureau of Revenue Services for whom a background investigation has not been conducted
within the 5 years prior to the effective date of this Part shall submit to a background
investigation as required by Title 36, section 194-D, subsection 2 by September 1, 2025.
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Statutes affected:
Bill Text LD 2028, SP 856: 36.6252, 5.13090, 23.4210, 36.1820, 36.4401, 5.13083, 36.2521
Bill Text C-B (S-596): 36.194
Bill Text ACTPUB , Chapter 613: 36.6252, 5.13090, 23.4210, 36.1820, 36.4401, 5.13083, 36.194