Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 114
Internal services provided by the bureau
# 1.
Internal Services Fund account established.
The bureau shall establish, through the Office of the State Controller, the Bureau of Revenue Services Fund, Internal Services Fund account. The funds deposited in this account include, but are not limited to, appropriations transferred to the account, funds transferred to the account from within the Department of Administrative and Financial Services, funds received from state departments and agencies using the collection services and imaging and scanning services provided by the bureau and earnings by the fund from the Treasurer of State's investment cash pool.
# 2.
Rate schedule.
The bureau may levy charges according to a rate schedule recommended by the assessor and approved by the Commissioner of Administrative and Financial Services against all departments using the services of the bureau.
# 3.
Calculation of charges.
Service charges for collections and imaging and scanning services must be calculated to provide for equipment replacement costs, operating costs, necessary capital investment, personal services and necessary working capital for the Bureau of Revenue Services Fund, Internal Services Fund account.
# 4.
Staff.
The assessor shall appoint staff, as approved by the Legislature and subject to the Civil Service Law, necessary to carry out the purposes of this section.
# 5.
Departments and agencies to budget funds.
Each department or agency using the services of the bureau must budget adequate funds to pay for the collection services and imaging and scanning services provided by the bureau.
Source: view the official text
In this chapter (40 sections)
- 111 · Definitions
- 112 · State Tax Assessor
- 112-A · Agreements for transfer from another state agency of debt for…
- 113 · Audit and collection expenses
- 114 · Internal services provided by the bureau
- 115 · Payment by credit card
- 135 · Record-keeping requirements
- 141 · Assessment
- 142 · Cancellation and abatement
- 143 · Compromise of tax liability
- 144 · Application for refund
- 145 · Declaration of jeopardy
- 151 · Review of decisions of State Tax Assessor
- 151-A · Additional safeguards
- 151-B · Independent Appeals Office
- 151-C · Taxpayer advocate and experience officer
- 151-D · Maine Board of Tax Appeals
- 152 · Payment of contested taxes
- 153 · Time of filing or paying
- 171 · Demand letter
- 172 · Denial, suspension or revocation of license
- 173 · Collection by warrant
- 174 · Collection by civil action
- 175 · Applicants for license or renewal of license
- 175-A · Tax lien
- 176 · Levy
- 176-A · Levy upon property
- 176-B · Access to financial records of individuals who owe Maine taxes
- 177 · Trust fund status of certain collections
- 178 · Priority of tax
- 182 · Injunctions
- 183 · Criminal offenses; statute of limitations
- 183-A · Subsequent offenses
- 184 · Criminal offenses
- 184-A · Intentional evasion of tax
- 185 · Set-off
- 185-A · Setoff of refunds to debts owed to other agencies of the State
- 186 · Interest
- 186-A · Additional interest
- 187 · Penalties