GroundRules
36 M.R.S. §5268: Waiver of restriction
Where this section sits in the code
- TITLE 36: TAXATION
- PART 8: INCOME TAXES
- CHAPTER 831: PROCEDURE AND ADMINISTRATION
The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor.
Collected 2026-09-04T15:12:40Z. Source file · JSON