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2012 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 907: MAINE RESIDENTS PROPERTY TAX PROGRAM
36 §6202. Claim is personal


36 ME Rev Stat § 6202 (2012 through 125th Legis) What's This?

Part 9: TAXPAYER BENEFIT PROGRAMS

§6202. Claim is personal

The right to file a claim under this chapter is personal to the claimant and does not survive the claimant's death, but the right may be exercised on behalf of a claimant by the claimant's legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount thereof must be disbursed to another member of the household as determined by the State Tax Assessor. [1993, c. 395, §30 (AMD).]

If the claimant was the only member of a household, the claim may be paid to the claimant's personal representative, but if one is not appointed within 2 years of the filing of the claim, the amount of the claim escheats to the State. [1993, c. 395, §30 (AMD).]

SECTION HISTORY

1987, c. 516, §§3,6 (NEW). 1993, c. 395, §30 (AMD).

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