3.__Claim for reimbursement.__A claim for reimbursement under this section must be filed with the assessor within 3 years from the date on which the machinery and equipment was purchased.__The purchaser shall submit the reimbursement claim on a form prescribed by the assessor and must include a statement from the authority certifying that the machinery and equipment is being used primarily to develop an advanced communications technology infrastructure in a qualifying ConnectME zone.__The purchaser and the authority shall retain all records pertaining to such certification and to the purchases in question for at least 6 years.__The reimbursement claim must be accompanied by such additional information as the assessor may require.

4.__Reimbursement limit.__The authority may not certify for reimbursement under this section a total amount in excess of $500,000 in any state fiscal year.

5.__Audit.__The assessor may audit any claim filed under this section.__If the assessor determines that the amount of the claimed reimbursement is incorrect, the assessor shall redetermine the claim and notify the claimant in writing of the redetermination.__If the claimant has received reimbursement of an amount that the assessor concludes should not have been reimbursed, the assessor may issue an assessment for that amount within 3 years from the date the reimbursement claim was filed or at any time if a fraudulent reimbursement claim was filed.__The claimant may seek reconsideration pursuant to section 151 of the redetermination or assessment.

6.__Payment of claims.__Within 30 days after receipt of a properly completed claim under this section, the assessor shall inform the State Controller of the certified amounts that are to be reimbursed to the claimant.__The State Controller shall make the reimbursement and shall account for and pay it as a sales and use tax refund. Interest is not allowed on any payment made to a claimant pursuant to this section.

7.__Rulemaking.__The authority in cooperation with the assessor shall develop rules as necessary to administer this section.__Rules adopted pursuant to this section are major substantive rules as defined in Title 5, chapter 375, subchapter 2-A.

8.__Repeal. This section is repealed January 31, 2009.