A monthly refund application on a form prescribed by the assessor may must be filed at the close of any month to claim a refund pursuant to this section. Interest must be paid at the rate determined pursuant to section 186, calculated from the date of receipt of the monthly claim, for all proper claims not paid within 30 days of receipt. Nothing in this paragraph may be construed to relieve the applicant from filing quarterly reports as prescribed in section 3209. Applications for refunds must be filed with the assessor within 12 months from the date of purchase.

Sec. 19. 36 MRSA §5142, sub-§1, as amended by PL 2003, c. 391, §6, is further amended to read:

1. General. The Maine adjusted gross income of a nonresident individual derived from or connected with sources in this State is the sum of the following:

A. The net amount of items of income, gain, loss, and deduction entering into the nonresident individual's federal adjusted gross income that are derived from or connected with sources in this State including (i) the individual's distributive share of partnership or limited liability company income and deductions determined under section 5192, (ii) the individual's share of estate or trust income and deductions determined under section 5176, and (iii) the individual's pro rata share of the income of an S corporation derived from or connected with sources in this State; and

B. The portion of the modifications described in section 5122, subsections 1 and 2 that relates to income derived from or connected with sources in this State, including any modifications attributable to the nonresident individual as a partner of a partnership, shareholder of an S corporation, member of a limited liability company or beneficiary of an estate or trust; and.

C. Proceeds from any Maine State Lottery or Tri-state Lotto tickets purchased in this State, including payments received from a 3rd party for the transfer of the rights to future proceeds related to any such tickets.

Sec. 20. 36 MRSA §5142, sub-§2, as enacted by P&SL 1969, c. 154, Sec. F, is amended to read: