§9206.__Reimbursement of certain taxes relating to advanced

communications technology infrastructure

1.__Reimbursement allowed.__A reimbursement is allowed as provided in this section for taxes paid pursuant to Title 36, Part 3 with respect to machinery and equipment purchased for use by a person to develop an advanced communications technology infrastructure in a qualifying ConnectME zone.

2.__Claim for reimbursement.__A claim for reimbursement under this section must be filed with the State Tax Assessor within 3 years from the date on which the machinery and equipment was purchased.__The purchaser shall submit the reimbursement claim on a form prescribed by the State Tax Assessor and must include a statement from the authority certifying that the machinery and equipment is being used primarily to provide advanced communications services in a qualifying ConnectME zone.__The purchaser and the authority shall retain all records pertaining to such certification and to the purchases in question for at least 6 years.__The reimbursement claim must be accompanied by such additional information as the State Tax Assessor may require.

3.__Reimbursement limit.__The authority may not certify for reimbursement under this section a total amount in excess of $500,000 in any state fiscal year.

4.__Audit.__The State Tax Assessor may audit any claim filed under this section.__If the State Tax Assessor determines that the amount of the claimed reimbursement is incorrect, the State Tax Assessor shall redetermine the claim and notify the claimant in writing of the redetermination.__If the claimant has received reimbursement of an amount that the State Tax Assessor concludes should not have been reimbursed, the State Tax Assessor may issue an assessment for that amount within 3 years from the date the reimbursement claim was filed or at any time if a fraudulent reimbursement claim was filed.__The claimant may seek reconsideration, pursuant to Title 36, section 151, of the redetermination or assessment.

5.__Payment of claims.__The State Tax Assessor shall pay the certified amounts to each approved applicant qualifying for the benefit under this section within 30 days after receipt of a properly completed claim.__Interest is not allowed on any payment made to a claimant pursuant to this section.