Sec. 42. 36 MRSA §6215, as enacted by PL 1987, c. 516, §§3 and 6, is amended to read:

§6215. Extension of time for filing claims

In case of sickness, absence or other disability, or if, in his the judgment of the State Tax Assessor, good cause exists, the State Tax Assessor assessor may extend, for a period not to exceed 6 months, the time for filing a claim. A request for an extension may be submitted at any time during the 6-month extension period.

Sec. 43. Retroactivity. Those sections of this Act that amend the Maine Revised Statutes, Title 36, section 1760, subsections 23 and 25 apply retroactively to sales made on or after June 5, 1999.

Emergency clause. In view of the emergency cited in the preamble, this Act takes effect when approved.

SUMMARY

This bill makes technical corrections, clarifications and minor substantive changes to various laws concerning taxation.