Maine LD 514: An Act To Amend the Laws Governing the Location of Motor Vehicle Excise Tax Collection for Motor Vehicles Owned by Public Utilities

LD 514 (subjects: MISCELLANEOUS TAXES , EXCISE TAX )

Official bill page at mainelegislature.org: http://www.mainelegislature.org/legis/bills/display_ps.asp?ld=514&PID=1456&snum=127


Sponsors | Actions | Bill Text & Amendments | Patterns of Support


Sponsors

Principal Sponsor: Rep. Andrew Buckland of Farmington: (R – District 113) — e-mail | Facebook

14 Cosponsors:

Actions

Chamber

Action
2/24/2015 House Committee on Taxation suggested and ordered printed.
The Bill was REFERRED to the Committee on TAXATION.
Sent for concurrence. ORDERED SENT FORTHWITH.
2/24/2015 Senate On motion by Senator McCormick of Kennebec, REFERRED to the Committee on Taxation, in concurrence.
4/28/2015 House CONSENT CALENDAR – FIRST DAY
4/29/2015 House Committee on Bills in the Second Reading Reports no further verbal amendments necessary Representative McLEAN of Gorham, Chair, House of Representatives Report Accepted.
CONSENT CALENDAR – SECOND DAY.
The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment “A” (H-94).
Sent for concurrence. ORDERED SENT FORTHWITH.
4/30/2015 Senate Report READ and ACCEPTED , in concurrence.
READ ONCE
Committee Amendment “A” (H-94) READ and ADOPTED , in concurrence.
ASSIGNED FOR SECOND READING NEXT LEGISLATIVE DAY.
5/5/2015 Senate COMMITTEE ON BILLS IN THE SECOND READING REPORTS NO FURTHER VERBAL AMENDMENTS NECESSARY, Senator Saviello, Senate Chair. REPORT ACCEPTED.
READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED BY Committee Amendment “A” (H-94), in concurrence.
Ordered sent down forthwith.
5/7/2015 House On motion of Representative GOODE of Bangor, TABLED pending PASSAGE TO BE ENACTED.
ROLL CALL NO. 61
(Yeas 76 – Nays 65 – Absent 10 – Excused 0)
Later today assigned. (Roll Call Ordered)
5/7/2015 House Unfinished Business
5/12/2015 House Speaker laid before the House
Subsequently, PASSED TO BE ENACTED.
ROLL CALL NO. 68
(Yeas 141 – Nays 3 – Absent 7 – Excused 0)
Sent for concurrence. ORDERED SENT FORTHWITH.
5/13/2015 Senate PASSED TO BE ENACTED, in concurrence.

Bill Text & Amendments

Important Note: The bill text below presents L.D. 514 as originally introduced. L.D. 514 was changed by the legislature through amendment. To understand the impact of this legislation in proper context, be sure to read adopted amendment text, available here: C-A (H-94) .

An Act To Amend the Laws Governing the Location of Motor Vehicle Excise Tax Collection for Motor Vehicles Owned by Public Utilities

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA 1484, sub- 3, C, as amended by PL 2007, c. 627, 33, is repealed and the following enacted in its place:

C. The excise tax on a motor vehicle owned by a corporation or a partnership must be paid to the place in which the owner’s registered or main office is located, except that if the owner has an additional permanent place of business where motor vehicles are customarily kept, the tax on these vehicles must be paid to the place where that permanent place of business is located. The temporary location of an office and the stationing of vehicles in connection with a construction project of less than 24 months’ duration are not considered to constitute a permanent place of business. If the owner is a foreign corporation or partnership not maintaining a place of business within the State, the excise tax must be paid to the Secretary of State.

Within 3 years from the date of an excise tax levy under the authority of this paragraph, a municipality, county or motor vehicle owner that feels the excise tax has been improperly levied may request a determination of this question by the State Tax Assessor. The State Tax Assessor’s determination is limited to the same 3-year period and is binding on all of the parties. Any of the parties may seek review of the determination in accordance with the Maine Rules of Civil Procedure, Rule 80-C. Within 30 days after receipt of notice of a determination made by the State Tax Assessor under this paragraph, a municipality or county that has incorrectly accepted excise tax money must pay the money, together with interest at the maximum rate established by the Treasurer of State pursuant to section 505, to the municipality or county identified in the determination as the proper place of payment.

summary

Current law allows an owner of a public utility to pay excise tax for its motor vehicles to the place where its registered or main office is located. This bill treats public utilities like other corporations and partnerships by requiring the payment of excise tax to the place where the owner has a permanent location where its motor vehicles are kept.

Patterns of Support

Pattern of Cosponsorship by Region:

Pattern of Cosponsorship by Gender:

Pattern of Cosponsorship by Party:

Pattern of Cosponsorship by Campaign Finance Classification:

Note: Maine Clean Elections Act (MCEA) Qualified candidates only accept a small dollar value of initial contributions early in their campaigns, pledge not to accept further campaign contributions from private sources, and receive public funding for their campaigns. MCEA Non-Qualified candidates choose not to obtain public funding and instead are free to accept campaign contributions from individuals, party committees, political action committees and business sources.


This information about LD 514 was last updated on 2016-05-12.
The Open Maine Politics website is in a beta release and results should not be taken as definitive. Please visit the official website of the Maine State Legislature for entirely verifiable information.

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