Decedents.
(1) Decedents.
(i)For purposes of section 606(e)(8) of the Tax Law, the right to file a claim for real property tax circuit breaker credit, or a portion of the credit where such credit is divided in accordance with section 606(e)(6) of the Tax Law, is person#
(i) For purposes of section 606(e)(8) of the Tax Law, the right to file a claim for real property tax circuit breaker credit, or a portion of the credit where such credit is divided in accordance with section 606(e)(6) of the Tax Law, is personal to the qualified taxpayer and does not survive such qualified taxpayer's death. A claim for the real property tax circuit breaker credit (or portion thereof, if divided) under section 606(e) of the Tax Law cannot be filed on behalf of a deceased individual. Any claim for real property tax circuit breaker credit (or portion thereof, if divided) filed on behalf of a decedent after the decedent's death will not be allowed.
(ii)Where a qualified taxpayer timely filed a claim for real property tax circuit breaker credit (or portion thereof, if divided) and subsequently died, the real property tax circuit breaker credit (or portion thereof, if divided) allowable mus#
(ii) Where a qualified taxpayer timely filed a claim for real property tax circuit breaker credit (or portion thereof, if divided) and subsequently died, the real property tax circuit breaker credit (or portion thereof, if divided) allowable must be applied in accordance with the provisions of section 606(e)(6) of the Tax Law and any excess of the real property tax circuit breaker credit (or portion thereof, if divided) may be paid as an overpayment without interest.