| | | differs from the amount of tax specified for the eligible | | property in the statement provided by the assessor or assessors | | of the taxing jurisdiction, the claimant must attach to the claim | | form an explanation of the reasons for that difference and the | | State Tax Assessor shall determine the correct amount of | | reimbursement to which the claimant is entitled, taking into | | consideration both the statement from the assessor or assessors | | and the taxpayer's explanation. If, for any reason, the claimant | | is unable to obtain the statement specified in section 6653 from | | the assessor or assessors within the time specified in section | | 6653, the claimant must attach to the claim form an explanation | | of the amount of reimbursement requested and the State Tax | | Assessor shall process the claim without that statement. |
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| | | Sec. C-17. Application. That section of this Part that repeals the | | Maine Revised Statutes, Title 36, chapter 105, subchapter 4-B is | | effective April 1, 2004. Those sections of this Part that amend | | Title 36, section 6207, subsection 1, paragraph A-1 and | | subsection 2 apply to Maine Residents Property Tax Program | | applications filed after July 31, 2004. |
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| | | Sec. D-1. Local Option Sales Tax Reserve Fund; transfer authorized. The Local | | Option Sales Tax Reserve Fund, referred to in this section as | | "the fund," is created under the jurisdiction and control of the | | Department of Administrative and Financial Services, Bureau of | | Revenue Services. The State Controller shall transfer $956,561 | | in fiscal year 2004-05 from the Undedicated Revenue Account | | within the General Fund to the fund to pay for start-up costs of | | the administration of the local option sales tax. Beginning on | | the 15th day of the 2nd month following the month in which a tax | | adopted pursuant to the Maine Revised Statutes, Title 36, chapter | | 216 first becomes effective and on the 15th day of each month | | thereafter, the State Controller shall transfer 2% of revenues | | attributable to the local option sales tax to the fund. | | Expenditures from the fund may be made only for the | | administration of the local option sales tax. Funds allocated or | | appropriated to the fund may not lapse but must be carried | | forward. |
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| | | Sec. D-2. Appropriations and allocations. The following appropriations | | and allocations are made. |
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| | | ADMINISTRATIVE AND FINANCIAL SERVICES, |
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| | | Revenue Services - Bureau of 0002 |
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