Maine § 36 §6656 Payment of claims

Maine Statutes

§ 36 §6656 — Payment of claims

Maine·Title 36 TAXATION·Part 9 TAXPAYER BENEFIT PROGRAMS·Ch. 915 REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY

1.Reimbursement claim. Notwithstanding any other provision of law, except as provided in subsection 1‑A, 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. 1-A. Suspension of reimbursement for nonpayment of taxes. The State Tax Assessor shall suspend reimbursement under this chapter for a claimant who is delinquent in the payment of personal pr

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1.
Reimbursement claim.
Notwithstanding any other provision of law, except as provided in subsection 1‑A, 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.
1-A.
Suspension of reimbursement for nonpayment of taxes.
The State Tax Assessor shall suspend reimbursement under this chapter for a claimant who is delinquent in the payment of personal property taxes. For the purposes of this paragraph, delinquency occurs when:
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. Interest is not allowed on any payment made to a claimant pursuant to this chapter.
3.
Assignment of reimbursement payments.
A claimant may assign its right to payments under this chapter to secure a loan from the Finance Authority of Maine, and such an assignment, notwithstanding any contrary provision of law, is a legally valid assignment binding upon the claimant and its successors in interest. Upon notice of such an assignment given to the assessor by the Finance Authority of Maine and written confirmation of such an assignment signed by the claimant, the assessor shall pay to the Finance Authority of Maine any payments due to the claimant pursuant to this chapter and assigned to the Finance Authority of Maine until the Finance Authority of Maine notifies the assessor that the assignment has been released.

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Legislative History

PL 1995, c. 368, §FFF2 (NEW). PL 1999, c. 768, §7 (AMD). PL 2001, c. 358, §H2 (AMD). PL 2001, c. 358, §H3 (AFF). PL 2001, c. 714, §BB2 (AMD). PL 2001, c. 714, §BB4 (AFF). PL 2005, c. 12, §BBB4 (AMD). PL 2005, c. 618, §20 (RPR). PL 2005, c. 618, §22 (AFF). PL 2009, c. 213, Pt. S, §15 (AMD). PL 2009, c. 213, Pt. S, §16 (AFF). PL 2009, c. 337, §11 (AMD). PL 2013, c. 67, §2 (AMD). PL 2015, c. 239, §§1, 2 (AMD). PL 2017, c. 170, Pt. B, §11 (AMD).