36 §5272. Interest on underpayments (REPEALED)
§5272. Interest on underpayments (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §11 (AMD). PL 1977, c. 679, §34 (RP).
36 §5273. Failure to file tax returns (REPEALED)
§5273. Failure to file tax returns (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1973, c. 12, §7 (AMD). PL 1977, c. 679, §34 (RP).
36 §5274. Failure to pay tax (REPEALED)
§5274. Failure to pay tax (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 61, §12 (AMD). PL 1973, c. 12, §§8,9 (AMD). PL 1975, c. 454, §6 (AMD). PL 1977, c. 679, §34 (RP).
36 §5274-A. Penalty
§5274-A. Penalty Any person required to collect, truthfully account for and pay over the tax imposed by this Part, who willfully fails to collect the tax, willfully fails to truthfully account for, willfully fails to pay over the tax or willfully attempts in any manner to evade or defeat the tax or the payment thereof, […]
36 §5275. False information with respect to withholding allowance (REPEALED)
§5275. False information with respect to withholding allowance (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 1979, c. 378, §44 (AMD). PL 2017, c. 170, Pt. D, §9 (RP).
36 §5276. Authority to make credits or refunds
§5276. Authority to make credits or refunds 1. General rule. The State Tax Assessor, within the applicable period of limitations, may credit an overpayment of income tax, including an overpayment reported on a joint return, and interest on the overpayment against any liability arising from a redetermination pursuant to section 6211 or any liability in […]
36 §5276-A. Setoff of debts against refunds (REPEALED)
§5276-A. Setoff of debts against refunds (REPEALED) SECTION HISTORY PL 1981, c. 504, §4 (NEW). PL 1985, c. 501, §B21 (AMD). PL 1985, c. 652, §53 (AMD). PL 1985, c. 779, §83 (AMD). PL 1987, c. 402, §A192 (AMD). PL 1989, c. 508, §23 (AMD). PL 1991, c. 564 (AMD). PL 1993, c. 395, §23 […]
36 §5277. Abatements (REPEALED)
§5277. Abatements (REPEALED) SECTION HISTORY P&SL 1969, c. 154, §F1 (NEW). PL 2001, c. 583, §22 (RP).
36 §5278. Limitations on credit or refund
§5278. Limitations on credit or refund 1. General. A claim for credit or refund of an overpayment of any tax imposed by this Part must be filed by the taxpayer within 3 years from the date the return was filed, whether or not the return was timely filed, or 3 years from the date the […]
36 §5252. Credit for tax withheld
§5252. Credit for tax withheld Wages and other items of income upon which tax is required to be withheld are taxable under this Part as if no withholding were required, but the amount of tax actually deducted and withheld under this chapter in a calendar year is deemed to have been paid to the assessor […]