| Sec. 22. Application. That section of this Act that amends the |
| Maine Revised Statutes, Title 36, section 4064 applies to the |
| estates of decedents who die on or after January 1, 2005. That |
| section of this Act that amends Title 36, section 5200, |
| subsection 1 applies retroactively to tax years beginning on or |
| after January 1, 2005. Those sections of this Act that amend |
| Title 36, section 5203-C, subsection 1, paragraph D and |
| subsection 4, paragraph A apply retroactively to tax years |
| beginning on or after January 1, 2004. Those sections of this Act |
| that amend Title 36, section 5220, subsections 3 and 4 apply |
| retroactively to tax years beginning on or after January 1, 2003. |
| That section of this Act that amends Title 36, section 6201, |
| subsection 9 applies to claims for benefits under the Maine |
| Residents Property Tax Program filed for application periods that |
| begin on or after August 1, 2005. That section of this Act that |
| repeals and replaces Title 36, section 6656 applies to property |
| tax years beginning on or after April 1, 2004. |
