15-1-1003. (Temporary) Homeowner's tax payment -- filing date. (1) Except as provided in subsection (2), in order to receive payment, a claim for payment must be completed and must be submitted to the department by December 31 of the claim period or within 30 days of receiving a claim form, whichever is later.
     (2) The department may grant a reasonable extension of time for filing a claim whenever, in its judgment, good cause exists.
     (3) If an individual who would have a claim under this part dies before filing the claim, the estate of the decedent may file the claim. (Terminates December 31, 1996--sec. 15, Ch. 574, L. 1995.)

     History: En. Sec. 3, Ch. 574, L. 1995.