Maine Revised Statutes Title 36 Sec. 6253 – Claim forms; contents
Current as of: 2023 | Check for updates
|
Other versions
1. Administration. A taxpayer‘s claim for deferral under this chapter must be in writing on a form supplied by the bureau and must:
A. Describe the homestead; [PL 1989, c. 534, Pt. C, §1 (NEW).]
B. Provide information establishing the eligibility for the deferral under this chapter, including information that establishes that the liquid assets and the income, as defined in section 5219?KK, subsection 1, paragraph D, are less than the limits set by section 6251, subsection 1 for the calendar year immediately preceding the calendar year in which the claim is filed; and [PL 2021, c. 483, Pt. AA, §10 (AMD).]
C. Contain any information required by the bureau to show that the requirements of section 6252 have been met. [PL 2021, c. 483, Pt. AA, §10 (AMD).]
[PL 2021, c. 483, Pt. AA, §10 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 6253
- Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
- Bureau: means the Bureau of Revenue Services. See Maine Revised Statutes Title 36 Sec. 6250
- Homestead: includes the taxpayer-occupied principal dwelling and up to 10 contiguous acres upon which it is located that is held in a revocable living trust for the benefit of the taxpayer. See Maine Revised Statutes Title 36 Sec. 6250
- in writing: include printing and other modes of making legible words. See Maine Revised Statutes Title 1 Sec. 72
- Taxpayer: means an individual who has filed a claim for deferral under this chapter or individuals who have jointly filed a claim for deferral under this chapter. See Maine Revised Statutes Title 36 Sec. 6250
- Year: means a calendar year, unless otherwise expressed. See Maine Revised Statutes Title 1 Sec. 72
2. Statement verification. The claim must contain a statement verified by a written declaration of the taxpayer making the claim that the statements contained in the claim are true.
[PL 2021, c. 483, Pt. AA, §10 (AMD).]
SECTION HISTORY
PL 1989, c. 534, §C1 (NEW). PL 2021, c. 483, Pt. AA, §10 (AMD).