GroundRules
← Search the law
Maine · Through October 1, 2025

36 M.R.S. §6202: Claim is personal

Read at publisher ↗
Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 9: TAXPAYER BENEFIT PROGRAMS
  3. CHAPTER 907: MAINE RESIDENTS PROPERTY TAX PROGRAM

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.

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.

Collected 2026-09-04T15:12:40Z. Source file · JSON

Browse this collection