{"data":{"id":"us-me/36-m.r.s.-5199-i","jurisdiction":"us-me","citation":"36 M.R.S. §5199-I","heading":"Interest on refunds prohibited","body":"Notwithstanding any provision of this Title to the contrary, interest may not be paid by the assessor on an overpayment of the tax imposed by this subchapter.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 815: PARTNERS AND PARTNERSHIPS","SUBCHAPTER 3: PASS-THROUGH ENTITY TAX"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5199-I.html","current_through":"October 1, 2026","vintage":"","retrieved_at":"2026-10-10T12:17:57Z","sha256":"4210185a712437ba5afb18e9a964ecbbe1557cb5b8cdfef05da22f3b338ea4f9","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5199-h","next":"us-me/36-m.r.s.-5200","notices":[{"id":"maine","title":"Maine requested republication notice","text":"All copyrights and other rights to statutory text are reserved by the State of Maine. The text included in this publication reflects changes made through the First Special Session of the 132nd Maine Legislature and is current through January 1, 2026. The text is subject to change without notice. It is a version that has not been officially certified by the Secretary of State. Refer to the Maine Revised Statutes Annotated and supplements for certified text. The Office of the Revisor of Statutes also requests that you send us one copy of any statutory publication you may produce.","url":"https://legislature.maine.gov/statutes/"}]},"notice":"GroundRules: Original legal text. Not legal advice."}