{"data":{"id":"us-me/36-m.r.s.-6606","jurisdiction":"us-me","citation":"36 M.R.S. §6606","heading":"Waiver of penalties or interest","body":"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.\n2.  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.","path":["TITLE 36: TAXATION","PART 9: TAXPAYER BENEFIT PROGRAMS","CHAPTER 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec6606.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"db6ec8f557e514d008ae786702bfd535fb9548a3c4ee88cccdb788f95cb7325c","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-6605","next":"us-me/36-m.r.s.-6607"},"notice":"GroundRules: Original legal text. Not legal advice."}