Sec. 1. 36 MRSA §145 is enacted to read:

§145.__Protective claim for refund

1.__Right to file protective claim.__A person who has paid any tax imposed by this Title or administered by the State Tax Assessor may file a protective claim for refund.__As used in this section, "protective claim for refund" means a refund claim filed in order to protect the taxpayer's potential right to a refund of tax in the event that a related contingency occurs after the expiration of the period otherwise provided by this Title for filing a refund claim for the tax and period in question.__The protective claim for refund must be filed with the assessor in writing before the expiration of the otherwise applicable statute of limitations.__The provisions of this section apply only to that portion of a refund claim that is dependent upon the occurrence of the related contingency.

2.__Claim may be held open.__At the discretion of the assessor, a protective claim for refund may be held without decision until the expiration of 4 years from the filing of the protective claim for refund or until the occurrence of the related contingency, whichever is earlier.__The decision of the assessor not to hold a protective claim for refund without decision is not subject to review under section 151.__While a protective claim for refund is being held without decision, the assessor may at any time require from the claimant additional information about the related contingency or evidence in support of continuing to hold the protective claim for refund open.

3.__Taxpayer to file final claim.__A final claim for refund must be filed within the earlier of the following dates:

A.__Ninety days from the occurrence of the related contingency;

B.__Ninety days from the taxpayer's receipt of notice of denial of the protective claim for refund; or

C.__Four years from the date of the filing of the protective claim for refund.

If the related contingency is a ruling by an administrative agency or court, the ruling has occurred for purposes of this section only when the taxpayer has no further right to administrative or judicial review of that ruling.__The final claim for refund must be filed with the assessor in writing and must state the specific grounds upon which it is founded.__If the