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Sec. G-11. 36 MRSA §688, as enacted by PL 1997, c. 643, Pt. HHH, §3 and affected by §10, is amended to read: §688. Effect of determination of residence or age A determination of permanent residence or age made for purposes of this subchapter is not binding on the bureau with respect to the administration of Part 8 and has no effect on determination of domicile for purposes of the Maine individual income tax. Sec. G-12. Retroactivity. This Part applies retroactively to property tax years beginning on or after April 1, 2017. PART G SUMMARY This Part amends the Maine Resident Homestead Property Tax Exemption to restrict the exemption to residents who are 65 or older for property tax years beginning on or after April 1, 2017. Also, the municipal reimbursement for taxes lost by reason of the exemption for property tax years beginning on or after April 1, 2017 is reduced from 62.5% to 50%. PART H Sec. H-1. 36 MRSA §187-B, sub-§6, as amended by PL 2013, c. 331, Pt. C, § 7, is further amended to read: 6. Penalties not exclusive. Each penalty provided under this section is in addition to any interest and other penalties provided under this section and other law, except as otherwise provided in this section. Interest may not accrue on the penalty. This section does not apply to any filing or payment responsibility pursuant to Part 2 except that this section does apply to a filing or payment responsibility pursuant to the state telecommunications excise tax imposed under section 457. The penalties imposed under subsections 1 and 2 accrue automatically, without being assessed by the State Tax Assessor. Each penalty imposed under this section is recoverable by the assessor in the same manner as if it were a tax assessed under this Title. Sec. H-2. 36 MRSA §§457 and 458, as amended by PL 2011, c. 430, are repealed. Sec. H-3. 36 MRSA §501, sub-§11 is enacted to read: 11. Telecommunications services. “Telecommunications services” means an activity designed to provide interactive 2-way communication service for compensation. Sec. H-4. 36 MRSA §691, sub-§1, A, as amended by PL 2009, c. 571, Pt. II, §1, is further amended to read: 52 of 230
A. "Eligible business equipment" means qualified property that, in the absence of this subchapter, would first be subject to assessment under this Part on or after April 1, 2008. "Eligible business equipment" includes, without limitation, repair parts, replacement parts, replacement equipment, additions, accessions and accessories to other qualified business property that first became subject to assessment under this Part before April 1, 2008 if the part, addition, equipment, accession or accessory would, in the absence of this subchapter, first be subject to assessment under this Part on or after April 1, 2008. "Eligible business equipment" also includes inventory parts. "Eligible business equipment" does not include: (1) Office furniture, including, without limitation, tables, chairs, desks, bookcases, filing cabinets and modular office partitions; (2) Lamps and lighting fixtures used primarily for the purpose of providing general purpose office or worker lighting; (3) Property owned or used by an excluded person; (4) Telecommunications personal property subject to the tax imposed by section 457; (5) Gambling machines or devices, including any device, machine, paraphernalia or equipment that is used or usable in the playing phases of any gambling activity as that term is defined in Title 8, section 1001, subsection 15, whether that activity consists of gambling between persons or gambling by a person involving the playing of a machine. "Gambling machines or devices" includes, without limitation: (a) Associated equipment as defined in Title 8, section 1001, subsection 2; (b) Computer equipment used directly and primarily in the operation of a slot machine as defined in Title 8, section 1001, subsection 39; (c) An electronic video machine as defined in Title 17, section 1831, subsection 4; (d) Equipment used in the playing phases of lottery schemes; and (e) Repair and replacement parts of a gambling machine or device; (6) Property located at a retail sales facility and used primarily in a retail sales activity unless the property is owned by a business that operates a retail sales facility in the State exceeding 100,000 square feet of interior customer selling space that is used primarily for retail sales and whose Maine-based operations derive less than 30% of their total annual revenue on a calendar year basis from sales that are made at a retail sales facility located in the State. For purposes of this subparagraph, the following terms have the following meanings: (a) "Primarily" means more than 50% of the time; (b) "Retail sales activity" means an activity associated with the selection and purchase of goods or services or the rental of tangible personal property. "Retail sales activity" does not include production as defined in section 1752, subsection 9-B; and 53 of 230
Page 1 and 2: An Act Making Unified Appropriation
Page 3 and 4: Sec. C-3. Local and state contribut
Page 5 and 6: education mill rate must be applied
Page 7 and 8: (2) For fiscal year 2018-19, the ta
Page 9 and 10: Sec. C-23. 20-A MRSA §1051, sub-§
Page 11 and 12: 3. Components to be reviewed beginn
Page 13 and 14: C. The commissioner shall pay only
Page 15 and 16: B. Beginning in fiscal year 2013-14
Page 17 and 18: available and apply the adjustment
Page 19 and 20: C. The funds for adjustments under
Page 21 and 22: provide the Commissioner of Educati
Page 23 and 24: 1-G. Single individuals and married
Page 25 and 26: (b) An amount equal to the aggregat
Page 27 and 28: $75,000 or more $4,840 plus 8.33% o
Page 29 and 30: except that for tax years beginning
Page 31 and 32: of the dwelling to transfer the pro
Page 33 and 34: Sec. D-21. 36 MRSA § 5403, sub-§
Page 35 and 36: Section 17 amends the income tax cr
Page 37 and 38: "Prepared food" does not include bu
Page 39 and 40: and maintenance contracts pertainin
Page 41 and 42: approved or supervised by the schoo
Page 43 and 44: (14) The sale of repair parts used
Page 45 and 46: (2) All receipts, cash, credits and
Page 47 and 48: Sec. E-27. Application. This Part a
Page 49 and 50: 6. Driver's license or Maine State
Page 51: 5. Determination of exemption for c
Page 55 and 56: G. A person that provides telecommu
Page 57 and 58: Reimbursements under this chapter t
Page 59 and 60: Sec. J-8. 36 MRSA §151, sub-§2, E
Page 61 and 62: 2. With respect to any written stat
Page 63 and 64: Services, Information Services prog
Page 65 and 66: F. Twenty percent to the Tax Relief
Page 67 and 68: 3. Current biennium adjustments. No
Page 69 and 70: "director," is empowered with such
Page 71 and 72: may refuse to include that risk in
Page 73 and 74: 3. Interim coverage. The directorSt
Page 75 and 76: PART R read: Sec. R-1. 1 MRSA §534
Page 77 and 78: Executive Director of the Maine Con
Page 79 and 80: 3. Information technology leadershi
Page 81 and 82: C. Emergency Needs. Notwithstanding
Page 83 and 84: commissioner, and provide geographi
Page 85 and 86: As used in this subchapter, unless
Page 87 and 88: (3) Data content, metadata and secu
Page 89 and 90: (7) One member representing public
Page 91 and 92: conserve state expenditures through
Page 93 and 94: B. Director, Bureau of Human Resour
Page 95 and 96: PART T Sec. T-1. 36 MRSA §112, sub
Page 97 and 98: PART W Sec. W-1. 5 MRSA §21, sub-
Page 99 and 100: B. Serve the ongoing and growing ne
Page 101 and 102: plan under section 9218; 3. Investm
Page 103 and 104:
D. Facilitate broader access for th
Page 105 and 106:
A. Deposit 5% of the funds received
Page 107 and 108:
PART Z SUMMARY This Part authorizes
Page 109 and 110:
PART CC SUMMARY This Part continues
Page 111 and 112:
Sec. GG-2. 5 MRSA §282, sub-§9, a
Page 113 and 114:
PART HH SUMMARY This Part eliminate
Page 115 and 116:
1. Fund created. A fund is establis
Page 117 and 118:
The Treasurer of State shall establ
Page 119 and 120:
PART LL SUMMARY This Part consolida
Page 121 and 122:
PART OO SUMMARY This Part consolida
Page 123 and 124:
PART RR read: Sec RR-1. 10 MRSA §2
Page 125 and 126:
PART TT Sec. TT-1. 33 MRSA §479-C,
Page 127 and 128:
PART YY Sec. YY-1. Department of Ag
Page 129 and 130:
and the Office of Chief Medical Exa
Page 131 and 132:
additional services sought by a per
Page 133 and 134:
category of General Fund accounts,
Page 135 and 136:
PART NNN SUMMARY This Part requires
Page 137 and 138:
PART TTT Sec. TTT-1. 20-A MRSA §72
Page 139 and 140:
PART XXX Sec. XXX-1. 5 MRSA §12004
Page 141 and 142:
and other drug education, evaluatio
Page 143 and 144:
7. Appeal procedure and action. An
Page 145 and 146:
PART CCCC Sec. CCCC-1. 22 MRSA §15
Page 147 and 148:
evidence specified in section 37853
Page 149 and 150:
Sec. FFFF-7. 22 MRSA §3763, sub-§
Page 151 and 152:
Each individual participating in an
Page 153 and 154:
Sec. FFFF-18. 22 MRSA §3788, sub-
Page 155 and 156:
ASPIRE-TANF program. The bill provi
Page 157 and 158:
Sec. KKKK-3. 22 MRSA §3762, sub-§
Page 159 and 160:
2. It authorizes the Department of
Page 161 and 162:
PART TTTT Sec. TTTT-1. Emergency ru
Page 163 and 164:
7. Staff counsel. "Staff counsel" m
Page 165 and 166:
H. Standards considered necessary a
Page 167 and 168:
executive director of the commissio
Page 169 and 170:
3. Chief Public Defender duties and
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A. As the Chief Public Defender det
Page 173 and 174:
The application fee may be waived b
Page 175 and 176:
PART WWWW SUMMARY This Part authori
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collected under this subsection mus
Page 179 and 180:
(1) Chair, Maine Unemployment Insur
Page 181 and 182:
egulations. The decision of the com
Page 183 and 184:
A-1. (6) The claimant was hired by
Page 185 and 186:
consecutive-month period ending Jun
Page 187 and 188:
Equal to or Less 1.39- 1.25- 1.11-
Page 189 and 190:
contribution rate in any year, unle
Page 191 and 192:
12 55.01 60.00 .90 .91250 .9250 13
Page 193 and 194:
grants the review, the employer mus
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3. Surcharges on Nonresident Lobste
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B. For a nonresident supplemental s
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6. Third-party inspector. "Third-pa
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Sec. GGGGG-5. 10 MRSA §9723, sub-
Page 203 and 204:
Building Codes and Standards Board
Page 205 and 206:
F. Collect all licensing and regist
Page 207 and 208:
PoliceGambling Control Board may al
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location. An organization may only
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3. Immediate suspension or revocati
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PoliceGambling Control Board detail
Page 215 and 216:
8. Licensee. "Licensee" means a fir
Page 217 and 218:
3. Operation of electronic video ma
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A. The super cribbage tournament ma
Page 221 and 222:
3. Rules. The Chief of the State Po
Page 223 and 224:
Any change, modification or alterat
Page 225 and 226:
C. Immediately suspend or revoke a
Page 227 and 228:
3. Advertising and solicitation. Ad
Page 229 and 230:
Sec. NNNNN-2. 25 MRSA, §1509-A, as
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