§ 36 §5283-A — Voluntary contribution through checkoffs

Maine § 36 §5283-A

• Jurisdiction: Maine
• Title 36: TAXATION
• Part 8: INCOME TAXES
• Ch. 831: PROCEDURE AND ADMINISTRATION

Text

1.
Minimum threshold for total contributions.
The State Tax Assessor may not include on an individual income tax return form a designation for a taxpayer to make a contribution through a checkoff under section 5284, 5284‑A, 5285, 5288‑A, 5289, 5291, 5292 or 5293 unless on returns filed in the prior calendar year the total contributions to the organization or fund to which the contributions are credited under the applicable section are at least:
2.
Cost of administration.
The State Tax Assessor shall determine annually the total amount contributed to each fund or organization by taxpayers making contributions through a checkoff on the individual income tax return form. Prior to the beginning of the next year, the assessor shall deduct the cost of administering the checkoff for the organization or fund and report the remainder to the Treasurer of State, who shall forward that amount to the designated organization or fund.

Legislative History

PL 2011, c. 685, §3 (NEW). PL 2017, c. 284, Pt. AAAA, §2 (AMD). PL 2017, c. 284, Pt. DDDD, §2 (AMD). PL 2017, c. 475, Pt. A, §62 (AMD). PL 2019, c. 433, §2 (AMD). PL 2019, c. 433, §4 (AFF). PL 2021, c. 437, §2 (AMD). PL 2021, c. 437, §4 (AFF).