Maine Statutes
§ 36 §506-A — Overpayment of taxes
Maine § 36 §506-A
This text of Maine § 36 §506-A (Overpayment of taxes) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Me. Rev. Stat. tit. 36, § 36 §506-A (2026).
Text
Except as provided in section 506, a taxpayer who pays an amount in excess of that finally assessed must be repaid the amount of the overpayment plus interest from the date of overpayment at a rate to be established by the municipality. The rate of interest may not exceed the interest rate established by the municipality for delinquent taxes nor may it be less than that rate reduced by 4 percentage points. If a municipality fails to establish a rate of interest for overpayments of taxes, it shall pay interest at the rate it has established for delinquent taxes.
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Legislative History
PL 1985, c. 333, §§2,3 (NEW). PL 1995, c. 57, §5 (AMD). PL 2009, c. 434, §14 (AMD). PL 2019, c. 379, Pt. A, §3 (AMD).
Nearby Sections
2
§ 36 §506
Prepayment of taxes§ 36 §506-A
Overpayment of taxesCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §506-A, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A7506-A.