GroundRules
36 M.R.S. §6606: Waiver of penalties or interest
Where this section sits in the code
- TITLE 36: TAXATION
- PART 9: TAXPAYER BENEFIT PROGRAMS
- CHAPTER 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES
1. Short-term initiative. A taxpayer who participates in the short-term initiative and whose application is approved by the State Tax Assessor is entitled to a waiver by the assessor of 95% of the penalties otherwise due.
2. Five-year initiative. A taxpayer who participates in the 5-year initiative and whose application is approved by the assessor is entitled to a waiver by the assessor of 95% of the penalties and interest otherwise due.
Collected 2026-09-04T15:12:40Z. Source file · JSON