Maine § 36 §5279 Interest on overpayment

Maine Statutes

§ 36 §5279 — Interest on overpayment

Maine § 36 §5279

Title 36TAXATION

Part 8INCOME TAXES

Ch. 831PROCEDURE AND ADMINISTRATION

This text of Maine § 36 §5279 (Interest on overpayment) 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 §5279 (2026).

Text

1.General. Interest at the rate determined pursuant to section 186 must be paid on any refund of an overpayment of the tax imposed by this Part from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later.

2.Date of return or payment. For purposes of this section:

3.Return and payment of withholding tax.

4.Exceptions. Notwithstanding subsection 1, interest may not be paid by the assessor on an overpayment of the tax imposed by this Part that is refunded within 60 days after the last date prescribed, or permitted by extension of time, for filing the return of that tax or within 60 days after the date the return requesting a refund of the overpayment was filed, whichever is later. In addition, interest may not be paid with

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1.
General.
Interest at the rate determined pursuant to section 186 must be paid on any refund of an overpayment of the tax imposed by this Part from the date the return requesting a refund of the overpayment was filed or the date the payment was made, whichever is later.
2.
Date of return or payment.
For purposes of this section:
3.
Return and payment of withholding tax.
4.
Exceptions.
Notwithstanding subsection 1, interest may not be paid by the assessor on an overpayment of the tax imposed by this Part that is refunded within 60 days after the last date prescribed, or permitted by extension of time, for filing the return of that tax or within 60 days after the date the return requesting a refund of the overpayment was filed, whichever is later. In addition, interest may not be paid with respect to a period during which a refund is delayed pending resolution of a proposed setoff under section 185‑A.

Legislative History

P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 541, §A246 (AMD). PL 1979, c. 615, §8 (AMD). PL 1981, c. 180, §4 (AMD). PL 1981, c. 504, §5 (AMD). PL 1991, c. 546, §37 (AMD). PL 2011, c. 1, Pt. EE, §3 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF). PL 2019, c. 659, Pt. D, §10 (AMD).