Maine § 1001. - Tax expenditure evaluation process details
Full text of Maine Maine Revised Statutes § 1001. — Tax expenditure evaluation process details, with citation guidance and answers to common questions.
§ 1001.. Tax expenditure evaluation process details
1. Information requests; confidentiality; reporting. The following provisions apply to the performance of duties under section 999. These powers are in addition to the powers granted to the office and committee under this chapter.
A. The office may request confidential information from the Department of Administrative and Financial Services, Maine Revenue Services or other state agencies as necessary to address the evaluation objectives and performance measures approved under section 999, subsection 1. The office shall request any confidential information in accordance with section 997, subsection 4. The office shall request that confidential tax information, other than beneficiary contact information, be made accessible to the office as de-identified tax data. If Maine Revenue Services is unable to provide such data, the office and representatives of Maine Revenue Services shall determine appropriate methods for the office to access the requested information. [PL 2015, c. 344, §4 (NEW).]
B. Upon request of the office and in accordance with section 997, subsection 4, the Department of Administrative and Financial Services, Maine Revenue Services or other state agencies shall provide confidential information to the office. The office shall maintain the confidentiality of the information provided, in accordance with section 997, subsections 3 and 4. This paragraph does not apply to federal tax information that is confidential under Title 36, section 191, subsection 3. [PL 2015, c. 344, §4 (NEW).]
C. The office, the committee or the policy committee may consult with governmental agencies, other entities and experts, including members of the Consensus Economic Forecasting Commission under Title 5, section 1710. [PL 2015, c. 344, §4 (NEW).]
D. The office may contract with other entities for the purpose of obtaining assistance in the review of tax expenditures. The office shall require a nondisclosure agreement as part of any contract entered into pursuant to this paragraph. The office may not disclose confidential taxpayer information to a contractor, except for:
(2) Statistics classified so as to prevent the identification of specific taxpayers or the reports, returns or items of specific taxpayers.
The contractor shall retain physical control of any information obtained pursuant to this paragraph until the conclusion of the review for which the information was provided, after which the information must be immediately destroyed. [PL 2015, c. 344, §4 (NEW).]
E. The office may report confidential information obtained under this section to Legislators, legislative committees, state agencies and the public only in the form of statistics classified so as to prevent the identification of specific taxpayers or the reports, returns or items of specific taxpayers. [PL 2015, c. 344, §4 (NEW).]
F. Prior to the submission of a tax expenditure evaluation report under section 999, subsection 2, the office shall provide the State Tax Assessor an opportunity to review a draft of the report in accordance with the provisions of section 997, subsection 1. The State Tax Assessor may advise the office on compliance with paragraph E. [PL 2015, c. 344, §4 (NEW).]
G. For purposes of this section, the following terms have the following meanings:
(2) "De-identified tax data" means tax returns and other confidential tax information that are redacted or otherwise modified or restricted by Maine Revenue Services so as to exclude the following:
(b) Identification numbers including federal or state employer identification numbers, social security numbers and registration numbers; and
(c) Other information from which the State Tax Assessor determines that the identity of the taxpayer could reasonably be inferred. [PL 2015, c. 344, §4 (NEW).]
2. Legislation. The committee may submit to the Legislature any legislation it considers necessary to improve the process or availability of data for the review of tax expenditures.
Frequently Asked Questions About Maine § 1001.
What does Maine Revised Statutes § 1001. cover?
Section 1001. ("Tax expenditure evaluation process details") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Maine § 1001.?
A common citation format is "Maine Revised Statutes § 1001." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Maine law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.
How does Maine § 1001. apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Maine.