36 §6606. Waiver of penalties or interest

36 ME Rev Stat § 6606 (2019) (N/A)
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§6606. Waiver of penalties or interest

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.

[PL 2009, c. 571, Pt. HH, §1 (NEW).]

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.

[PL 2009, c. 571, Pt. HH, §1 (NEW).]

SECTION HISTORY

PL 2009, c. 571, Pt. HH, §1 (NEW).