MRS – Maine Revenue Service
Since 1994 deputies assigned to the Maine Revenue Services contract have performed a variety of functions in support of the state agency. Once assigned primarily fuel tax functions, deputies now are employed in tax collection and
tax compliance as well as fuel tax enforcement on a statewide basis. The Special Enforcement Unit to which the deputies are assigned collects an average of $900,000 a month with the field section bringing in about $550,000 of that amount. The functions performed include, but are not limited to, the following:
Delivery of intents to revoke or to seek injunctions as part of the collection process.
Delivery of subpoenas.
Investigation of individual taxpayers to locate, identify assets and to assist in determining the collectibility of tax debts.
Investigation of individual taxpayers for other compliance issues to include operating after revocation and operating in violation of injunctions.
Collection of sales tax, income tax and income tax withholding returns and debts
Enforcement of bad check provisions
Revocation of sellers registrations (closing businesses)
Dyed fuel checks and enforcement to include court appearances
International Fuel Tax Agreement roadside enforcement to include court appearances
International Fuel Tax collection
Cigarette inspections, seizures and enforcement
Seizure of personal property in payment of tax debts
Assessment of threats of bodily harm to state tax employees or of self-inflicted harm to taxpayers
Training of state, county and local police departments in cigarette and fuel tax enforcement
Security in meetings with taxpayers where the threat of violence is high