§112-A. Agreements for transfer from another state agency of debt for collection
1. Generally. Any agency of the State may transfer to the bureau solely for the purposes of collection any fee, fine, penalty or other debt owed to the State provided for by law if the debt is final without further right of administrative or judicial review and if the transfer of the debt is made pursuant to a written agreement entered into by the bureau and that agency.
[PL 2007, c. 539, Pt. OO, §4 (NEW).]
2. Transfer of collected proceeds. After the deduction of the assessor's collection fee authorized by subsection 3, the assessor shall remit collections of the transferred debt to the creditor agency.
[PL 2007, c. 539, Pt. OO, §4 (NEW).]
3. Collection fee. A collection fee calculated pursuant to section 114 for service costs of the assessor in undertaking the collection of transferred debt may be charged to the creditor agency. The fee may be deducted from collected amounts transferred to the creditor agency and deposited in the Bureau of Revenue Services Fund, Internal Services Fund account authorized by section 114. If a creditor agency is either entitled to federal matching funds against all debts collected or required by federal regulations to specially handle debts collected, the assessor shall transfer to that creditor agency the gross proceeds from collections of the transferred debt, and that agency shall promptly reimburse the collection fee to the assessor for deposit in the Bureau of Revenue Services Fund, Internal Services Fund account.
[PL 2007, c. 539, Pt. OO, §4 (NEW).]
4. Accounting. The creditor agency shall credit the account of the debtor with the full amount of the collected debt, including the collection fee retained by, or reimbursed to, the assessor, except that the collection fee may not be credited to the account of an individual required to make restitution as provided in Title 17‑A, section 1502, subsection 4.
[PL 2019, c. 113, Pt. C, §111 (AMD).]
5. Priority. The assessor may proceed with collection of any tax, including transferred debt deemed a tax debt pursuant to section 111, subsection 5, in any order of priority among such tax obligations.
[PL 2007, c. 539, Pt. OO, §4 (NEW).]
SECTION HISTORY
PL 2007, c. 539, Pt. OO, §4 (NEW). PL 2019, c. 113, Pt. C, §111 (AMD).
Structure Maine Revised Statutes
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
36 §112-A. Agreements for transfer from another state agency of debt for collection
36 §113. Audit and collection expenses
36 §114. Internal services provided by the bureau
36 §115. Payment by credit card
36 §135. Record-keeping requirements
36 §142. Cancellation and abatement
36 §143. Compromise of tax liability
36 §144. Application for refund
36 §145. Declaration of jeopardy
36 §151. Review of decisions of State Tax Assessor
36 §151-A. Additional safeguards
36 §151-B. Independent Appeals Office (REPEALED)
36 §151-D. Maine Board of Tax Appeals
36 §152. Payment of contested taxes
36 §153. Time of filing or paying
36 §172. Denial, suspension or revocation of license
36 §173. Collection by warrant
36 §174. Collection by civil action
36 §175. Applicants for license or renewal of license
36 §176-B. Access to financial records of individuals who owe Maine taxes
36 §177. Trust fund status of certain collections
36 §183. Criminal offenses; statute of limitations
36 §183-A. Subsequent offenses
36 §184-A. Intentional evasion of tax
36 §185-A. Setoff of refunds to debts owed to other agencies of the State
36 §186-A. Additional interest
36 §188. Remedies not exclusive
36 §191. Confidentiality of tax records
36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means
36 §194-A. Review of certain changes in the application of sales and use tax law
36 §194-B. National criminal history record information (REPEALED)
36 §194-C. National criminal history record information of providers of contract services (REPEALED)
36 §194-D. Background investigations
36 §194-E. Tribes deemed as acting in a governmental capacity