Maine Revised Statutes
Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS
36 §194. Data warehouse

§194. Data warehouse
1.  Information provided to State Tax Assessor; use and confidentiality of data.  Notwithstanding any other provision of law, the Secretary of State and all executive branch departments, boards, commissions, divisions, authorities, districts or other executive branch agencies of the State shall annually provide to the State Tax Assessor, within 3 months of the request of the assessor, and in such form as the assessor may prescribe, electronic data that those entities possess unless such release is prohibited by federal law. Information provided to the assessor pursuant to this section must be treated as though it is tax return information that is subject to the confidentiality and disclosure provisions of section 191 and its disclosure is further restricted as requested by the agency providing the information and as agreed to by the Commissioner of Administrative and Financial Services.  
[PL 2009, c. 213, Pt. TTTT, §1 (NEW).]
2.  Expense of creating and maintaining data warehouse; transfer of funds.  The State Controller shall transfer from the General Fund an amount authorized by the assessor equal to the expenses incurred in creating and maintaining the data warehouse authorized by this section and in collecting the debts arising from the operation of the data warehouse. These expenses are limited to those resulting from 3rd-party contingency fee contracts for the services referenced in this section and include any associated expense charged by the Department of Administrative and Financial Services, Office of Information Technology for directly related services. The amount transferred must be deposited into a dedicated, nonlapsing account to be used solely for the purpose of creating and maintaining the data warehouse. Interest earned on balances in the account accrue to the account.  
[PL 2009, c. 213, Pt. TTTT, §1 (NEW).]
3.  Report to Legislature. 
[PL 2017, c. 211, Pt. E, §2 (RP).]
SECTION HISTORY
PL 2009, c. 213, Pt. TTTT, §1 (NEW). PL 2017, c. 211, Pt. E, §2 (AMD).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 36: TAXATION

Part 1: GENERAL PROVISIONS

Chapter 7: UNIFORM ADMINISTRATIVE PROVISIONS

36 §111. Definitions

36 §112. State Tax Assessor

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 §141. Assessment

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-C. Taxpayer advocate

36 §151-D. Maine Board of Tax Appeals

36 §152. Payment of contested taxes

36 §153. Time of filing or paying

36 §171. Demand letter

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 §175-A. Tax lien

36 §176. Levy (REPEALED)

36 §176-A. Levy upon property

36 §176-B. Access to financial records of individuals who owe Maine taxes

36 §177. Trust fund status of certain collections

36 §178. Priority of tax

36 §182. Injunctions

36 §183. Criminal offenses; statute of limitations

36 §183-A. Subsequent offenses

36 §184. Criminal offenses

36 §184-A. Intentional evasion of tax

36 §185. Set-off

36 §185-A. Setoff of refunds to debts owed to other agencies of the State

36 §186. Interest

36 §186-A. Additional interest

36 §187. Penalties (REPEALED)

36 §187-A. Preparer penalty

36 §187-B. Penalties

36 §188. Remedies not exclusive

36 §189. Taxes as additional

36 §190. Effect of repeal

36 §191. Confidentiality of tax records

36 §192. Miscellaneous

36 §193. Returns; declaration covering perjury; submission of returns and funds by electronic means

36 §194. Data warehouse

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