§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.
[PL 1997, c. 643, Pt. F, §2 (NEW); PL 2003, c. 600, §4 (REV).]
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.
[PL 1997, c. 643, Pt. F, §2 (NEW).]
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.
[PL 1997, c. 643, Pt. F, §2 (NEW).]
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.
[PL 1997, c. 643, Pt. F, §2 (NEW).]
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.
[PL 1997, c. 643, Pt. F, §2 (NEW).]
SECTION HISTORY
PL 1995, c. 281, §3 (NEW). PL 1997, c. 526, §8 (AMD). PL 1997, c. 643, §F2 (RPR). PL 2003, c. 600, §4 (REV).
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