Penalties imposed under section 581, 1112-C or 1138 may be assessed as supplemental assessments pursuant to section 713 regardless of the number of years applicable in determining the penalty. [2021, c. 630, Pt. C, §10(AMD).]
36 M.R.S. § 713-B
Penalties imposed under section 581, 1112-C or 1138 may be assessed as supplemental assessments pursuant to section 713 regardless of the number of years applicable in determining the penalty. [2021, c. 630, Pt. C, §10(AMD).]
36 M.R.S. § 713-B