2005 Maine Code - §2727 — Credit; refund

    The State Tax Assessor shall, to the extent reasonably possible, offset refunds of tax paid under chapter 366 as a credit against the tax due under this chapter. Amounts collected under chapter 366 for which a credit on the tax bills for fiscal year 1985-86 is not provided shall be refunded before May 1, 1986. Interest shall be paid in accordance with section 186. [1985, c. 514, § 2 (new).]