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regulations prescribed | the period whichexpiration of the | | of the 40th month following the end of the taxable year of the | net operating loss or the unused credit which | such | in respect of such | or, with | | from a taxable year that is attributable to a net operating | | loss carry-back or a capital loss carry-back from a subsequent | | taxable year, the period within which the claim may be made | shall be that period whichexpiration of the | 15th day of the 40th month following the end of such | | subsequent taxable year or the period prescribed in subsection | 3 in respect of such | | later. |
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| | | Sec. 55. 36 MRSA §6201, sub-§12, as amended by PL 2001, c. 396, §41, | | is further amended to read: |
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| | | 12. Year for which relief is requested. "Year for which | | relief is requested" means the calendar year preceding that in | | which the claim is filed. For a claim filed during January to | | May of any year, or during the extension period allowed under | | section 6215, "year for which relief is requested" means the | | calendar year 2 years preceding that in which the claim is filed. |
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| | | Sec. 56. 36 MRSA §6210, as amended by PL 1997, c. 557, Pt. A, §4 | | and affected by Pt. G, §1, is further amended to read: |
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| | | The State Tax Assessor shall make available suitable forms | with instructions for claimants. The claim shall | form prescribed by the State Tax Assessor may prescribe | and shall |
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| | | The State Tax Assessor | | request an application for the Maine Residents Property Tax | | Program on the individual income tax form. The assessor shall | also provide for theof | application for the Maine Residents Property Tax Program using | the telefile system established by the assessor |
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| | | Sec. 57. 36 MRSA §6215, as amended by PL 1999, c. 708, §50, is | | further amended to read: |
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| | | §6215. Extension of time for filing claims |
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| | | In case of sickness, absence or other disability, or if, in | | the judgment of the State Tax Assessor, good cause exists, the |
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