18-125 C.M.R. ch. 104, § 05 - Penalties
Any person that fails to file returns by electronic data submission as required by this rule is liable for the penalty under 36 M.R.S. §187-B(5-B). The Assessor shall waive or abate penalties for reasonable cause pursuant to 36 M.R.S. §187-B(7). A determination by the Assessor under this section is subject to the administrative appeal provisions of 36 M.R.S. §151.
Notes
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