LD 1751
pg. 8
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LR 2950
Item 1

 
transfer of the property in question to the successor has occurred
and the 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. 19. 36 MRSA §6656, as amended by PL 2005, c. 12, Pt. BBB, §4,
is repealed and the following enacted in its place:

 
§6656. Payment of claims

 
1.__Reimbursement claim.__Notwithstanding any other provision
of law, except as provided in section 6652 and section 6662, upon
receipt of a timely and properly completed claim for
reimbursement, the State Tax Assessor shall certify that the
claimant is eligible for reimbursement under this chapter. The
assessor shall determine the benefit for each claimant and shall
certify to the State Controller the amounts to be transferred to
the Business Equipment Tax Reimbursement reserve account
established, maintained and administered by the State Controller
from General Fund undedicated revenue within the individual
income tax category.

 
2.__Pay certified amounts.__The assessor shall pay the
certified amounts to each approved applicant that qualifies for
the benefit under this chapter by November 1st or within 90 days
after receipt of the claim, whichever is later. For those claims
for which payments are withheld pursuant to section 6652,
subsection 3, and with respect to which the assessor receives
notification under that subsection that the report has been
received, reimbursement must be paid by November 1st or within 90
days after the assessor receives the notification, whichever is
later. Interest is not allowed on any payment made to a claimant
pursuant to this chapter.

 
Sec. 20. 38 MRSA §2201, last ¶, as amended by PL 2001, c. 315, §5, is
further amended to read:

 
Funds related to administration may be expended only in
accordance with allocations approved by the Legislature for
administrative expenses directly related to the office's and the
department's programs, including actions by the department
necessary to abate threats to public health, safety and welfare
posed by the disposal of solid waste. Funds related to
operations may be expended only in accordance with allocations
approved by the Legislature and solely for the development and


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