Partnertax.ai
Start free trial →

Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 892

Interest on delinquent state taxes

Official textlegislature.maine.gov

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.

Last amended: PL 1977, c. 27, §7 (AMD). PL 1981, c. 706, §11 (AMD).

Source: view the official text

Report a problem

What's wrong?

Sent anonymously with this page's citation. No personal information is collected.
In this chapter (40 sections)
  1. 844-D · Jurisdiction
  2. 844-E · Assignment of hearing
  3. 844-F · Place of hearing
  4. 844-G · Appeal to State Board of Assessment Review
  5. 844-H · Hearing procedure
  6. 844-I · Production of documents
  7. 844-J · Evidence
  8. 844-K · Compensation
  9. 844-L · Appeal to the Superior Court
  10. 844-M · County board of assessment review
  11. 844-N · Primary assessing area board of assessment review
  12. 845 · Appeals; to Superior Court
  13. 846 · -- hearing
  14. 847 · -- Commissioner's hearing and report
  15. 848 · -- Trial
  16. 848-A · Assessment ratio evidence
  17. 849 · -- judgment and execution
  18. 850 · Assessment of costs
  19. 891 · Collection of delinquent county taxes
  20. 891-A · School subsidies withheld from delinquent municipalities
  21. 892 · Interest on delinquent state taxes
  22. 892-A · Interest on delinquent county taxes
  23. 893 · Tax collector liable to inhabitants
  24. 894 · Delinquent tax collectors; fine
  25. 895 · Warrant form; for completion of collection by treasurer
  26. 896 · Personal property distrained; sold as on execution
  27. 897 · Real estate levied on; sold as on execution
  28. 898 · Tax collector to account when taken on execution
  29. 899 · Municipalities may choose another tax collector
  30. 900 · Payments to former tax collector in dispute; procedure
  31. 901 · Remedy of owners of property taken for default of others
  32. 902 · Amendments permitted in actions to collect taxes
  33. 903 · Defendant estopped to deny title; exceptions
  34. 904 · Treasurer's receipt as evidence of redemption
  35. 905 · Municipalities may set off moneys due against taxes
  36. 906 · Application of payments to unpaid taxes
  37. 941 · Civil action with special attachments; procedure
  38. 942 · Tax lien certificate; procedure
  39. 942-A · Aggregate tax lien certificate for time-share units; procedure
  40. 943 · Tax lien mortgage; redemption; discharge; foreclosure
Full table of contents →