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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. |
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| | Sec. 19. 36 MRSA §6656, as amended by PL 2005, c. 12, Pt. BBB, §4, | is repealed and the following enacted in its place: |
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| | 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. |
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| | 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. |
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| | Sec. 20. 38 MRSA §2201, last ¶, as amended by PL 2001, c. 315, §5, is | further amended to read: |
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| | 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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