| | |
successor is the owner of the property as of August 1st, of the | | year in which a claim for reimbursement may be filed pursuant to | | section 6654.__For purposes of this paragraph, "successor in | | interest" includes the initial successor and any subsequent | | successor.__When an eligible successor in interest exists, the | | successor is the only person to whom reimbursement under this | | chapter may be made with respect to the transferred property. |
|
| | | Sec. 13. 36 MRSA §6753, sub-§12, as amended by PL 1999, c. 388, §2, is | | further amended to read: |
|
| | | 12. Qualified employees. "Qualified employees" means new, | | full-time employees hired in this State by a qualified business | | and for whom a retirement program subject to the Employee | | Retirement Income Security Act of 1974, 29 United States Code, | | Sections 101 to 1461, as amended, and group health insurance are | | provided, and whose income derived from employment with the | | applicant, calculated on a calendar year basis is greater than | the most recent average annual per capita income | | county in which the qualified employee is employed and whose | | state income withholding taxes are subject to reimbursement to | the qualified business under this chapter. "" | | must be residents of this State. |
|
| | | Sec. 14. Application. That section of this Act that amends the Maine | | Revised Statutes, Title 36, section 5220, subsections 3 and 4 applies to | | tax years beginning on or after January 1, 2003. |
|
|
