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2010 Maine Code
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §892. Interest on delinquent state taxes

Universal Citation:
36 ME Rev Stat § 892 (2010 through 124th Legis)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

Part 2: PROPERTY TAXES

Subchapter 9: DELINQUENT TAXES

§892. Interest on delinquent state taxes

Beginning with the first day of January, following the date on which state taxes are levied, interest shall accrue on any unpaid balances that are then due. All provisions of law that relate to the collection of such taxes shall apply to the collection of interest on overdue taxes. [1981, c. 706, §11 (AMD).]

SECTION HISTORY

1977, c. 27, §7 (AMD). 1981, c. 706, §11 (AMD).

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