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transfer of the property in question to the successor has occurred | and the successor is the owner of the property as of August 1st, of | | the year in which a claim for reimbursement may be filed pursuant | | to section 6654. For purposes of this paragraph, "successor in | | interest" includes the initial successor and any subsequent | | successor. When an eligible successor in interest exists, the | | successor is the only person to whom reimbursement under this | | chapter may be made with respect to the transferred property. |
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| | | Sec. 19. 36 MRSA §6656, as amended by PL 2005, c. 12, Pt. BBB, §4, | | is repealed and the following enacted in its place: |
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| | | 1.__Reimbursement claim.__Notwithstanding any other provision | | of law, except as provided in 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 within the individual | | income tax category. |
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| | | 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. For those claims | | for which payments are withheld pursuant to section 6652, | | subsection 3, and with respect to which the assessor receives | | notification under that subsection that the report has been | | received, reimbursement must be paid by November 1st or within 90 | | days after the assessor receives the notification, whichever is | | later. Interest is not allowed on any payment made to a claimant | | pursuant to this chapter. |
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| | | Sec. 20. 38 MRSA §2201, last ¶, as amended by PL 2001, c. 315, §5, is | | further amended to read: |
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| | | Funds related to administration may be expended only in | | accordance with allocations approved by the Legislature for | | administrative expenses directly related to the office's and the | | department's programs, including actions by the department | | necessary to abate threats to public health, safety and welfare | | posed by the disposal of solid waste. Funds related to | | operations may be expended only in accordance with allocations | | approved by the Legislature and solely for the development and |
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