{"data":{"id":"us-me/36-m.r.s.-5268","jurisdiction":"us-me","citation":"36 M.R.S. §5268","heading":"Waiver of restriction","body":"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.","path":["TITLE 36: TAXATION","PART 8: INCOME TAXES","CHAPTER 831: PROCEDURE AND ADMINISTRATION"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec5268.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"4b17cee0bf5d298e509bee5a0e6af1b088987a54b25752b9b2f5f8fccadfb2c3","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-5267","next":"us-me/36-m.r.s.-5269"},"notice":"GroundRules: Original legal text. Not legal advice."}