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2011 Maine Revised Statutes
TITLE 36: TAXATION
Chapter 105: CITIES AND TOWNS
36 §892. Interest on delinquent state taxes


36 ME Rev Stat § 892 (2011 through 125th Legis) What's This?

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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