Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 5272

Interest on underpayments

Official textlegislature.maine.gov

Last amended: P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §11 (AMD). PL 1977, c. 679, §34 (RP).

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In this chapter (40 sections)
  1. 5260 · Examination of return
  2. 5261 · Assessment final if no protest
  3. 5262 · Protest by taxpayer
  4. 5263 · Notice of determination after protest
  5. 5264 · Action of assessor final
  6. 5265 · Burden of proof in proceedings before the assessor
  7. 5266 · Evidence of related federal determination
  8. 5267 · Mathematical error
  9. 5268 · Waiver of restriction
  10. 5269 · Assessment of tax
  11. 5270 · Limitations on assessment
  12. 5271 · Recovery of erroneous refund
  13. 5272 · Interest on underpayments
  14. 5273 · Failure to file tax returns
  15. 5274 · Failure to pay tax
  16. 5274-A · Penalty
  17. 5275 · False information with respect to withholding allowance
  18. 5276 · Authority to make credits or refunds
  19. 5276-A · Setoff of debts against refunds
  20. 5277 · Abatements
  21. 5278 · Limitations on credit or refund
  22. 5279 · Interest on overpayment
  23. 5280 · Refund claim
  24. 5281 · Notice of denial
  25. 5282 · Refund claim deemed denied
  26. 5283 · Designation by resident individuals
  27. 5283-A · Voluntary contribution through checkoffs
  28. 5284 · Nongame wildlife voluntary checkoff
  29. 5284-A · Companion animal sterilization voluntary checkoff
  30. 5285 · Maine Children's Trust Incorporated; checkoff
  31. 5285-A · Bone Marrow Screening Fund checkoff
  32. 5286 · Contribution to Maine Clean Election Fund; voluntary checkoff
  33. 5287 · Liability of certain spouses
  34. 5288 · Maine Military Family Relief Fund voluntary checkoff
  35. 5288-A · Maine Military Family Relief Fund voluntary checkoff
  36. 5289 · Maine Veterans' Memorial Cemetery Maintenance Fund voluntary…
  37. 5290 · Maine Asthma and Lung Disease Research Fund; voluntary checkoff
  38. 5291 · Maine Public Library Fund; voluntary checkoff
  39. 5292 · Maine Children's Cancer Research Fund; voluntary checkoff
  40. 5293 · Emergency food assistance program; voluntary checkoff
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