Sec. 58. 36 MRSA §6201, sub-§12, as amended by PL 2001, c. 396, §41, is further amended to read:

12. Year for which relief is requested. "Year for which relief is requested" means the calendar year preceding that in which the claim is filed. For a claim filed during January to May of any year, or during the extension period allowed under section 6215, "year for which relief is requested" means the calendar year 2 years preceding that in which the claim is filed.

Sec. 59. 36 MRSA §6210, as amended by PL 1997, c. 557, Pt. A, §4 and affected by Pt. G, §1, is further amended to read:

§6210. Administration

The State Tax Assessor shall make available suitable forms with instructions for claimants. The claim shall must be in the form prescribed by the State Tax Assessor may prescribe assessor and shall must be signed by the claimant.

The State Tax Assessor assessor shall include a checkoff to request an application for the Maine Residents Property Tax Program on the individual income tax form. The assessor shall also provide for the a paperless option of for filing an application for the Maine Residents Property Tax Program using the telefile system established by the assessor.

Sec. 60. 36 MRSA §6215, as amended by PL 1999, c. 708, §50, is further amended to read:

§6215. Extension of time for filing claims

In case of sickness, absence or other disability, or if, in the judgment of the State Tax Assessor, good cause exists, the assessor may extend, for a period not to exceed 6 2 months, the time for filing a claim. A request for an extension may be submitted at any time during the 6-month 2-month extension period.

Sec. 61. 36 MRSA §6652, sub-§1-B, śC, as enacted by PL 2003, c. 625, §2 and affected by §3 and enacted by c. 687, Pt. A,