ROBERTA.CREAMER,CHIEFAPPEALSOFFICER
CentralOffice:108SEWALLSTREET,AUGUSTA,ME04333
MailAddress: 134STATEHOUSESTATION,AUGUSTA,ME04333-0134 FAX: (207)287-2865
Established: 2012 Telephone: (207)287-2866
Reference:PolicyArea: 00 Umbrella:18 Unit:674 Citation: T000036 M.R.S.A.,Sect.: S0000151-D AverageCounts-AllPositions: 4.000 LegislativeCount: 4.00
PURPOSE:
The Maine Board of Tax Appeals, established in FY 2012, is an independent board within the Department of Administrative and Financial Services (DAFS); and is not subject to the supervision or control of the Bureau of Revenue Services. The board provides taxpayers a fair system of resolving controversies with the bureau and ensures due process.
ORGANIZATION:
The Board consists of three members appointed by the Governor, subject to review by the Joint Standing Committee of the Legislature having jurisdiction over taxation matters and confirmation by the Legislature. No more than two members of the board may be members of the same political party. The Governor designates one board member to serve as chair and may remove any member for cause.
The Commissioner of the Department of Administrative and Financial Services appoints the Chief Appeals Officer to assist the board, manage the appeals office, and hire personnel, including subordinate appeals officers and professional, technical, and support personnel.
PROGRAM:
Board processes and appeal procedures as detailed in the Maine Revised Statutes, Title 36, section 151-D, are available for viewing at:
http://www.mainelegislature.org/legis/statutes/36/title36sec151-D.html.
The address for the board's website is:
DEPARTMENTOFADMINISTRATIVEANDFINANCIALSERVICES
http://www.maine.gov/boardoftaxappeals.FINANCES, FISCAL YEAR 2013:
The expenditure information for this unit was generated from the Budget and Financial Management System (BFMS).
MAINE BOARD OF TAX APPEALS TOTAL FOR
MailAddress: 24STATEHOUSESTATION,AUGUSTA,ME04333-0024 FAX: (207)287-3618
Established: 1931 Telephone: (207)624-9620
Reference:PolicyArea: 00 Umbrella:18 Unit:125 Citation: T0005 M.R.S.A.,Sect.: 000021006 AverageCounts-AllPositions: 305.000 LegislativeCount: 305.00
PURPOSE:
The Bureau of Revenue Services, also known as Maine Revenue Services (MRS), was established in the Department of Administrative and Financial Services to collect revenues necessary to support Maine State Government through the assessment of taxes as required by law, and to improve the administration of tax laws in Maine at both the state and local levels. The Bureau, through the State Tax Assessor (Executive Director), is empowered to assess and collect sales and use taxes;
individual, fiduciary, and corporate income taxes; withholding taxes on employee wages, income of nonresident owners from pass-through entities, and gains from sales of real property owned by nonresidents; fuel excise taxes, estate taxes, and property taxes in the unorganized territories. The Bureau also administers service provider, railroad, commercial forestry excise, mining excise, health care provider, hospital, insurance premiums, financial institution franchise, E-911 prepaid wireless, motor vehicle oil and initiator of deposits business taxes. Special industry taxes administered include blueberry, cigarette, tobacco, potato, milk, quahog and recycling assistance fees. The Bureau exercises general supervision of local property tax assessing officials;
administers the real estate and controlling interest transfer tax, approves reimbursements under the Employment Tax Increment Finance ("ETIF") program and administers property tax relief relating to the Maine resident homestead property tax exemption, Business Equipment Tax Reimbursement ("BETR") program, Business Equipment Tax Exemption ("BETE"), the tree growth tax law, veterans' exemption, veterans' organization exemption, animal waste facilities exemption and snow grooming exemption.
ORGANIZATION:
The Bureau of Revenue Services has evolved over time. In 1891 a three-member Board of State Assessors was created to equalize and apportion State taxes among the municipalities and unorganized townships in the State and to assess all taxes upon corporate franchises. In 1931, the Board was replaced by the Bureau of Taxation within the newly-established Department of Finance, under the administrative direction of the State Tax Assessor who was appointed by the Commissioner of Finance with the approval of the Governor. In addition to the duties of the Board, the new Bureau assumed responsibility for administration of the gasoline tax, which was transferred from the State Auditor. At the same time, a Board of Equalization was established, chaired by the State Tax Assessor, to equalize State and county taxes among the towns and unorganized territories of the State. In 1969, the Board was abolished and its duties were assigned to the State Tax Assessor and the Municipal Valuation Appeals Board was established to adjudicate State valuation appeals. The Bureau assumed administration of the cigarette tax in 1941, inheritance and estate taxes in 1947, sales and use taxes in 1951, and individual and corporate income taxes in 1969. Administration of the Elderly Householders Tax and Rent Refund Act of 1971 was assumed by the Bureau in 1972. Through subsequent statutory changes, the program was expanded
DEPARTMENTOFADMINISTRATIVEANDFINANCIALSERVICES
to what was known as the Maine Residents Property Tax and Rent Refund ("Circuitbreaker") Program until it was repealed in 2013. Also in 1972, the appointment of the State Tax Assessor was changed to include approval by both the Governor and the Executive Council. Currently, the Commissioner of Administrative and Financial Services appoints the State Tax Assessor, subject to confirmation by the Governor. On July 1, 1974, all property tax functions were transferred to the new Bureau of Property Taxation, formerly a division of the Bureau of Taxation, but a year later, on July 1, 1975, these tax functions were returned to the Bureau of Taxation and the Bureau of Property Taxation was abolished. In 1995, the Bureau was assigned the administration of the Business Equipment Tax Reimbursement ("BETR") program. Effective September 19, 1997, the Bureau of Taxation became the Bureau of Revenue Services, also known as Maine Revenue Services. In early 2012, the Econometric and Research Division was reorganized into the Office of Tax Policy which is responsible for providing economic and legal policy analysis on tax issues, oversight of tax legislation analysis, revenue forecasting analysis for the Revenue Forecasting Committee, preparation of tax expenditure reports, and the establishment of policy criteria to guide bureau regulations, advisory rulings and related public documents. The office is headed by the Associate Commissioner for Tax Policy who reports directly to the Commissioner of the Department of Administrative and Financial Services. The Taxpayer Advocate provides assistance to taxpayers regarding tax problems that have not been resolved through normal channels. The Taxpayer Advocate responds to queries from taxpayers regarding various tax issues and to those that have been referred from the offices of the Governor, state legislators and Maine's congressional delegates. The Taxpayer Advocate reports directly to the Commissioner of the Department of Administrative and Financial Services.
PROGRAM:
The State Tax Assessor is responsible for Tax Administration, which is comprised of the following divisions and units: Income/Estate Tax Division - Administers income taxes withholding taxes, estate taxes, franchise taxes, insurance premiums taxes, the Employment Tax Increment Financing ("ETIF") program and the Business Equipment Tax Reimbursement ("BETR"). It also provides taxpayer assistance; reviews and adjusts as necessary the tax returns and tax benefit program returns administered by the Division. Sales, Fuel and Special Tax Division-Administers sales, use, service provider, healthcare provider, hospital, gasoline and special fuel, cigarette, tobacco, potato, blueberry, quahog and railroad taxes, milk handling, recycling assistance fees, abandoned bottle deposits, E-911 prepaid wireless fees and motor vehicle oil premiums.
Additionally it is responsible for various tax refund programs and taxpayer assistance. Property Tax Division-Oversees municipal property tax administration; administers the commercial forestry excise tax, real estate transfer tax, telecommunications excise tax, Elderly Tax Deferral program, municipal Land Use Planning Commission ("LUPC") fee assessments, property and excise taxes in the Unorganized Territories. It establishes per acre values and reimbursements pursuant to the tree growth tax law; determines annual State valuation; provides training programs for municipal assessors and taxpayers; and administers state reimbursements for the following exemptions: veterans', veterans' organizations, homestead, business equipment tax, animal waste facility, and snow grooming. Return Processing and Quality Assurance Division-Provides mail and return processing services, deposits tax revenues, provides Bureau-wide data entry services and business analysis and quality assurance testing for planning and implementation of modernized and enhanced systems. Its Information Technology staff operates, maintains and develops the Bureau's computer network, automated systems and electronic return filing and payment applications. Accounting Unit-Prepares Bureau budget, monitors expenditures and tax revenues. Compliance Division-Collects delinquent taxes and performs office audits relative to items of income and use tax reporting.
Criminal Investigation Unit-Performs criminal investigations/audits. Completed cases are reviewed by the Attorney General to determine which are to be prosecuted criminally. The Tax Compliance Unit assesses non-filers to foster compliance with state tax law. Audit Division-Conducts office and field audits of in-state and out-of-state businesses and individuals to determine tax liability; performs discovery research of non-filers . It administers a voluntary disclosure process for taxpayers to register and pay unreported taxes;
meets with taxpayers to explain the reconsideration process and issues decisions;
engages in outreach programs to educate and assist taxpayers; provides management with taxpayer feedback and serves as a source of expertise on all taxes administered. Appeals Division- Reviews decisions on reconsideration drafted by
DEPARTMENTOFADMINISTRATIVEANDFINANCIALSERVICES
the Divisions for quality and accuracy; coordinates and represents the Bureau in all aspects of proceedings in front of the Maine Board of Tax Appeals; and provides legal research and advisory services for the Bureau.
LICENSES:
Sales Tax Retailer Certificate Sales Tax Resale Certificate
Tobacco Tax: Cigarette License (annual) - Distributors Tobacco Products Distributors License
Gasoline Tax: Distributors, Exporters and Importers Certificates Special Fuel Tax: Suppliers Certificate, Users License
Blueberry Processors and Shippers License Potato Shippers Certificate
Mahogany Quahog Dealers Certificate Certified Maine Assessor Certificate Certified Assessment Technician Certificate Service Provider Tax Certificate
PUBLICATIONS:
Except where noted, the following publications are available free of charge and can be downloaded from the Maine Revenue Services website: www.maine.gov/revenue;
for assistance, call (207) 624-9677.
Maine Tax Alert
Rules adopted by the Bureau
All tax and tax benefit program forms and instructions
Sales, Service Provider, and Fuel Excise tax instruction bulletins Income/Estate Tax Division guidance documents
Property tax bulletins
Municipal Valuation Return Statistical Summary (property tax-annual) Tax Expenditures Report Bulletins and Pamphlets of various tax statutes Unorganized Territory Maps (24" x 36" sheet) $5.00 each
Unorganized Territory Valuation Book; printed copies - $0.20 per page, $3.00 minimum
Maine Property Assessment Manual - $10.00 Maine Property Tax Laws - $5.00
Title 36 of the Maine Revised Statutes - $19.70 Sales Tax Reference Guide - $12.80
FINANCES, FISCAL YEAR 2013:
The expenditure information for this unit was generated from the Budget and Financial Management System (BFMS).
BUREAU OF REVENUE SERVICES TOTAL FOR ALL FUNDS
GENERAL FUND
SPECIAL REVENUE FUNDS
HIGHWAY FUND
FEDERAL FUNDS
MISC FUNDS EXPENDITURES
SALARIES&WAGES 12,368,103 12,070,728 297,375
HEALTHBENEFITS 4,099,969 3,999,000 100,969
RETIREMENTS 1,800,468 1,758,163 42,305
OTHERFRINGEBENEFITS 221,603 216,295 5,308
COMPUTERSERVICES 11,235,490 8,430,491 2,569,241 86,641 149,117
CONTRACTUALSERVICES 8,561,631 3,580,794 4,976,665 3,973 199
RENTS 1,520,351 1,495,561 24,790
COMMODITIES 173,958 122,107 51,851
GRANTS,SUBSIDIES,PENSIONS 49,359,462 32,927,239 16,432,223
TRANSFERTOOTHERFUNDS 145,009 133,032 9,372 3 2,602
TOTALEXPENDITURES 89,486,044 64,600,378 24,187,802 545,943 202 151,719