Maine Revised Statutes Title 36 Sec. 5283-A – Voluntary contribution through checkoffs
Current as of: 2023 | Check for updates
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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:
A. For calendar year 2012, $10,000; [PL 2017, c. 475, Pt. A, §62 (RPR).]
B. For calendar year 2013, $13,000; [PL 2017, c. 475, Pt. A, §62 (RPR).]
C. For calendar year 2014, $16,000; [PL 2017, c. 475, Pt. A, §62 (RPR).]
D. For calendar year 2015, $19,000; [PL 2017, c. 475, Pt. A, §62 (RPR).]
E. For calendar year 2016, $22,000; and [PL 2017, c. 475, Pt. A, §62 (RPR).]
F. For calendar years beginning on or after January 1, 2017, $25,000. [PL 2017, c. 475, Pt. A, §62 (RPR).]
This subsection does not apply to a contribution checkoff that has been on the individual income tax form for less than one year.
[PL 2021, c. 437, §2 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5283-A
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
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.
[PL 2011, c. 685, §3 (NEW).]
SECTION 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 2021, c. 437, §2 (AMD).