Maine Revised Statutes Title 36. Taxation § 5306. Judgment for taxpayer
Current as of January 01, 2022 | Updated by FindLaw Staff
Welcome to FindLaw's Cases & Codes, a free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.
In any action for a refund, the court may render judgment for the taxpayer for any part of the tax, interest penalties or other amounts found to be erroneously paid, together with interest on the amount of the overpayment. The amount of any judgment against the assessor shall first be credited against any taxes, interest, penalties or other amounts due from the taxpayer under the tax laws of this State and the remainder refunded by the Treasurer of State.
Cite this article: FindLaw.com - Maine Revised Statutes Title 36. Taxation § 5306. Judgment for taxpayer - last updated January 01, 2022 | https://codes.findlaw.com/me/title-36-taxation/me-rev-st-tit-36-sect-5306/
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?