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Home > Weekly Newspaper Notices > January 9, 2008

January 9, 2008

As posted in 5 daily Maine newspapers

NOTICE OF STATE RULE-MAKING
Public Input for Proposed and Adopted Rules

Notices are published each Wednesday to alert the public regarding state agency rule-making. You may obtain a copy of any rule by notifying the agency contact person. You may also comment on the rule, and/or attend the public hearing. If no hearing is scheduled, you may request one -- the agency may then schedule a hearing, and must do so if 5 or more persons request it. If you are disabled or need special services to attend a hearing, please notify the agency contact person at least 7 days prior to it. Petitions: you can petition an agency to adopt, amend, or repeal any rule; the agency must provide you with petition forms, and must respond to your petition within 60 days. The agency must enter rule-making if the petition is signed by 150 or more registered voters, and may begin rule-making if there are fewer. You can also petition the Legislature to review a rule; the Executive Director of the Legislative Council (115 State House Station, Augusta, ME 04333, phone 207/287-1615) will provide you with the necessary petition forms. The appropriate legislative committee will review a rule upon receipt of a petition from 100 or more registered voters, or from "...any person who may be directly, substantially and adversely affected by the application of a rule..." (Title 5 Section 11112). World-Wide Web: Copies of the weekly notices and the full texts of adopted rule chapters may be found on the internet at: http://www.maine.gov/sos/cec/rules.


PROPOSALS



AGENCY: 18-125 - Department of Administrative & Financial Services, Bureau of Revenue Services
RULE TITLE OR SUBJECT: Ch. 801, Apportionment of Income
PROPOSED RULE NUMBER: 2008-P5
CONCISE SUMMARY: Rule 801 provides comprehensive definitions and explanations of statutory terms and procedures for the apportionment of net income of corporations, passthrough entities, sole proprietorships and other business types. The proposed amendments include technical, as well as, minor editorial changes that are intended to reflect recent statutory changes to the apportionment of income and clarify definitions and provide explanations of various aspects of the program. Specifically, the proposed amendments clarify requirements for calculating apportionment and the sales factor, provide guidance on determining sourcing of sales other than sales of tangible personal property, and reorganize sections relating to costs of performance, property factor and payroll factor. A copy of the statement of the economic impact on small business to be prepared by Maine Revenue Services pursuant to 5 MRSA §8052(5-A) with respect to the proposed Rule may be obtained after the close of the comment period and prior to the adoption of the proposed Rule by contacting the Agency Contact Person listed below.
RULE TITLE OR SUBJECT: Ch. 810, Maine Unitary Business Taxable Income, Combined Reports and Tax Returns
PROPOSED RULE NUMBER: 2008-P6
CONCISE SUMMARY: Rule 810 provides comprehensive definitions and explanations of statutory terms and procedures for determining Maine income tax for unitary businesses and for filing combined reports and related tax returns. The proposed amendments include technical changes intended to align the Rule with recent statutory changes to apportionment, as well as, minor editorial changes that are intended to clarify definitions and provide explanations of various aspects of the program. Specifically, the proposed amendments provide minor changes to definitions, clarify the calculation of the apportionment factor, and revise the application date of the Rule. A copy of the statement of the economic impact on small business to be prepared by Maine Revenue Services pursuant to 5 MRSA §8052(5-A) with respect to the proposed Rule may be obtained after the close of the comment period and prior to the adoption of the proposed Rule by contacting the Agency Contact Person listed below.
THESE RULES WILL NOT HAVE A FISCAL IMPACT ON MUNICIPALITIES.
STATUTORY AUTHORITY: Title 36 MRSA §112
PUBLIC HEARING: None scheduled at this time.
DEADLINE FOR COMMENTS: February 15, 2008
AGENCY CONTACT PERSON: Nanette M. Ardry, Maine Revenue Services, 24 State House Station, Augusta, Maine 04333
TELEPHONE: (207) 624-9725
E-MAIL: nanette.m.ardry@maine.gov



AGENCIES:
05-071 - Maine Department of Education, and
94-376 - Maine Municipal Bond Bank

RULE TITLE OR SUBJECT: Ch. 64, Maine School Facilities Program and School Revolving Renovation Fund
PROPOSED RULE NUMBER: 2008-P7 and P8 (major substantive)
CONCISE SUMMARY: Chapter 64, Maine School Facilities Program and School Revolving Renovation Fund, governs the requirements for approval of State supported leases and lease-purchases. The revisions amend the rules in order to conform with 20-A MRSA §15672, sub-§2-A. The definitions of temporary and interim space are clarified and definitions for current and new space are deleted. Language regarding administrative space and currently occupied space is deleted. The number of years of State participation for subsidizing leases or lease-purchases is clarified. The authority for granting waivers of the 5 year maximum approval period is transferred from the State Board of Education to the Commissioner of the Department of Education. The annual lease application deadline is amended. The section regarding local share of leases is eliminated.
THIS RULE WILL NOT HAVE A FISCAL IMPACT ON MUNICIPALITIES.
STATUTORY AUTHORITY: 20-A MRSA §15672 (2-A) and Title 5, Chapter 375, Subchapter 2-A and Public Law 2007, C. 111 (amd.)
PUBLIC HEARING): None
DEADLINE FOR COMMENTS: 5:00 p.m., Friday, February 8, 2008
AGENCY CONTACT PERSON: Ann Pinnette, Education Specialist, Maine Department of Education, 23 State House Station, Augusta, ME 04333-0023
TELEPHONE: (207) 624-6885


ADOPTIONS



AGENCY: 05-071 - State Board of Education
CHAPTER NUMBER AND TITLE: Ch. 145, Procedures for Establishing and for Student Participation in the Maine Opportunity Program (originally proposed as rule no. 2007-P248)
ADOPTED RULE NUMBER: 2007-543
CONCISE SUMMARY: Ch. 469, as a citizen-initiated act, provides a tax credit to reimburse educational loan payments for any Maine resident who earns an associate degree or a bachelor’s degree in Maine, and lives, works and pays taxes in Maine after earning that degree. Under an agreement with the State, a Maine resident who earns an associate degree or a bachelor’s degree from an accredited Maine junior college, college or university may take advantage of the credit. The person may claim the credit for payments made during each year that person lives and works in Maine. If the person lives and works in Maine, that person's employer may make the loan payments and claim the credit. The credit is limited to what the person actually pays in loan payments or to what would be necessary to pay for an education in the University of Maine System or Maine Community College System, whichever is less. Rules are required to enable implementation Ch. 469’s provisions by the established deadline of January 1, 2008.
STATUTORY AUTHORITY: Part A Sec. A-1. 20-A MRSA c. 428-C and Part B Sec. B-1. 36 MRSA §5217-D Ch. 428-C Job Creation Through Educational Opportunity Program
EFFECTIVE DATE: January 2, 2008
AGENCY CONTACT PERSON: Harry Osgood, Maine Department of Education, 23 State House Station, Augusta, ME 04333-0023
TELEPHONE: (207) 624-6846



AGENCY: 06-096 - Department of Environmental Protection
CHAPTER NUMBER AND TITLE: Ch. 156, CO2 Budget Trading Program
ADOPTED RULE NUMBER: 2007-544
CONCISE SUMMARY: This regulation establishes the Maine CO2 Budget Trading Program, which is designed to stabilize and then reduce man-made emissions of CO2, a greenhouse gas, from large electric generators.
EFECTIVE DATE: January 5, 2008
AGENCY CONTACT PERSON: Andrea Lani, Maine DEP, Bureau of Air Quality, State House Station 17, Augusta, ME 04353
TELEPHONE: (207) 287-2437



AGENCY: 18-125 - Department of Administrative & Financial Services, Bureau of Revenue Services
CHAPTER NUMBER AND TITLE: Ch. 102, Electronic Funds Transfers
ADOPTED RULE NUMBER: 2008-1
CONCISE SUMMARY: Rule 102 provides comprehensive definitions and explanations of statutory terms and procedures for electronic funds transfer. Specifically, the proposed Rule clarifies and expands requirements of mandatory electronic funds transfer participation. Categories of excluded taxes are modified by the proposed Rule.
CHAPTER NUMBER AND TITLE: Ch. 207, Real Estate Transfers
ADOPTED RULE NUMBER: 2008-2
CONCISE SUMMARY: Rule 207 provides comprehensive definitions and explanations of statutory terms and procedures for regarding a Maine real estate transfer tax. Specifically, the proposed Rule clarifies the exceptions to the requirement to provide tax identification numbers for the parties to a real estate transfer, such as when the numbers are unavailable.
CHAPTER NUMBER AND TITLE: Ch. 601, Estate Tax
ADOPTED RULE NUMBER: 2008-3
CONCISE SUMMARY: Rule 601 provides comprehensive definitions and explanations of statutory terms and procedures for filing a Maine estate tax return. Specifically, the proposed Rule clarifies requirements for filing returns, requesting extensions, making payments, and requesting the release of an estate tax lien. The Rule provides guidance on the calculation of the Maine gross estate, the inclusion of gifts, and the sourcing and valuation of estate property. The requirements for qualified terminable interest property, Maine elective property, and qualified domestic trusts are explained in detail in Rule 601.
EFFECTIVE DATE: January 7, 2008
AGENCY CONTACT PERSON: Nanette M. Ardry, Maine Revenue Services, 24 State House Station, Augusta, Maine 04333
TELEPHONE: (207) 624-9725
E-MAIL: nanette.m.ardry@maine.gov