State Codes and Statutes
Statutes > Maine > Title36 > Title36ch914-Csec0 > Title36sec6606Title 36: TAXATION
Part 9: TAXPAYER BENEFIT PROGRAMS
Chapter 914-C: 2010 TAX RECEIVABLES REDUCTION INITIATIVES
§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.
[ 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.
[ 2009, c. 571, Pt. HH, §1 (NEW) .]
SECTION HISTORY
2009, c. 571, Pt. HH, §1 (NEW).
