Maine Revised Statutes Title 36 Sec. 151-C – Taxpayer advocate
Current as of: 2023 | Check for updates
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1. Appointment. The Commissioner of Administrative and Financial Services shall hire the taxpayer advocate as an employee of the bureau. The taxpayer advocate need not be an attorney.
[PL 2011, c. 694, §5 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 151-C
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
2. Duties and responsibilities. The duties and responsibilities of the taxpayer advocate are to:
A. Assist taxpayers in resolving problems with the bureau; [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
B. Identify areas in which taxpayers have problems in dealings with the bureau; [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
C. Propose changes in the administrative practices of the bureau to mitigate problems identified under paragraph B; and [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
D. Identify legislative changes that may be appropriate to mitigate problems identified under paragraph B. [PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
[PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
3. Annual report. Beginning in 2012, the taxpayer advocate shall prepare and submit by August 1st an annual report of activities of the taxpayer advocate to the Governor, the assessor and the joint standing committee of the Legislature having jurisdiction over taxation matters.
[PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
4. Investigation. The taxpayer advocate may investigate complaints affecting taxpayers generally or any particular taxpayer or group of taxpayers and, when appropriate, make recommendations to the assessor with respect to these complaints. The assessor shall provide a formal response to all recommendations submitted to the assessor by the taxpayer advocate within 3 months after submission to the assessor.
[PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
5. Response. The assessor shall establish procedures to provide for a formal response to all recommendations submitted to the assessor by the taxpayer advocate.
[PL 2011, c. 439, §4 (NEW); PL 2011, c. 439, §12 (AFF).]
SECTION HISTORY
PL 2011, c. 439, §4 (NEW). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §5 (AMD).