Section 401.43. Decedent’s estates

(a) A claim for a property tax rebate or rent rebate in lieu of property taxes may be filed by the personal representative of a decedent’s estate if, and only if, the decedent were alive on or after January 1 of the year next succeeding the calendar year for which a rebate is claimed.

(b) Any rebate due as the result of a timely filed claim submitted and signed by an eligible claimant who dies after the filing, but before the final payment of his claim will be payable to the spouse of the deceased or to the estate of the deceased or to the personal representative of the decedent’s estate upon presentation to the Department of a ‘‘short certificate’’ authorizing the personal representative to act in behalf of decedent’s estate, or will be payable in accordance with a decree of the Orphans’ Court directing distribution of decedent’s property, or will be payable to an individual who submits proof in the form of receipts and affidavit that:

(1) The individual requesting payment has paid decedent’s funeral bill in an amount equal to or greater than the amount of property tax or rent rebate to which the decedent was entitled.

(2) There have been no proceedings to create an estate and no such proceedings are contemplated.