Maine Revised Statutes Title 36 Sec. 6202 – Claim is personal
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Terms Used In Maine Revised Statutes Title 36 Sec. 6202
- Attorney-in-fact: A person who, acting as an agent, is given written authorization by another person to transact business for him (her) out of court.
- Claimant: means an individual who has filed a claim under this chapter and who was domiciled in this State and occupied a homestead in this State during the entire year for which a claim for relief under this chapter is filed. See Maine Revised Statutes Title 36 Sec. 6201
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Household: means a claimant and spouse and members of the household for whom the claimant under this chapter is entitled to claim an exemption as a dependent under Part 8 for the year for which relief is requested. See Maine Revised Statutes Title 36 Sec. 6201
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
The right to file a claim under this chapter is personal to the claimant and does not survive the claimant’s death, but the right may be exercised on behalf of a claimant by the claimant’s legal guardian or attorney-in-fact. If a claimant dies after having filed a timely claim, the amount thereof must be disbursed to another member of the household as determined by the State Tax Assessor. [PL 1993, c. 395, §30 (AMD).]
If the claimant was the only member of a household, the claim may be paid to the claimant’s personal representative, but if one is not appointed within 2 years of the filing of the claim, the amount of the claim escheats to the State. [PL 1993, c. 395, §30 (AMD).]
SECTION HISTORY
PL 1987, c. 516, §§3,6 (NEW). PL 1993, c. 395, §30 (AMD).
