allocations

attorney, certified public accountant, enrolled agent, enrolled actuary or any other person
permitted to represent the taxpayer, the State Tax Assessor shall suspend the interview or the
board shall suspend the proceeding. The suspension must occur even if the taxpayer has
answered one or more questions before that point in the interview or proceeding. The interview
must be rescheduled to be held within 10 working days.
Sec. J-12. 36 MRSA §151-D, as amended by PL 2013, c. 331, Pt. B, §§1, 2, is repealed.
Sec. J-13. 36 MRSA §191, sub-§2, C, as amended by PL 2011, c. 694, § , is further
amended to read:
C. The inspection by the Attorney General of information filed by any taxpayer who has
requested review of any tax under this Title or against whom an action or proceeding for
collection of tax has been instituted; or the production in court or to the board on behalf of
the State Tax Assessor, or on behalf of any other party to an action or proceeding under this
Title of so much and no more of the information as is pertinent to the action or proceeding;
Sec. J-14. 36 MRSA §191, sub-§2, XX, as amended by PL 2015, c. 344, §6 and c. 344,
§6, is repealed.
Sec. J-15. 36 MRSA §191, sub-§ 2, YY, as amended by PL 2015, c. 490, §2 and c. 494,
Pt. A, §41, is repealed.
Sec. J-16. Terms of members of the Maine Board of Tax Appeals. Notwithstanding any
other provision of law, the terms of members of the Maine Board of Tax Appeals expire October
1, 2017.
Sec. J-17. Termination of the Maine Board of Tax Appeals special revenue account.
The special revenue account established within the Department of Administrative and Financial
Services, Maine Board of Tax Appeals pursuant to Maine Revised Statutes, Title 36, section
151-D, subsection 10, paragraph A, is terminated effective October 1, 2017. Any funds
remaining in the account as of October 1, 2017 must be transferred to the General Fund
undedicated revenue account by the State Controller no later than October 16, 2017.
Sec. J-18. Transition provisions. The following provisions govern the elimination of the
Maine Board of Tax Appeals with the Department of Administrative and Financial Services and
apply to the tax appeals affected by this Part:
1. The Maine Board of Tax Appeals is eliminated as of October 1, 2017. Rules adopted by
the Maine Board of Tax Appeals prior to October 1, 2017 cease to be effective as of that
date. By August 1, 2017, the Maine Board of Tax Appeals must issue guidance to
taxpayers explaining how the transition provisions under this Part apply to appeals.
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