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8. Can I ask to have interest and penalties waived?

Yes. The State Tax Assessor must waive penalties on a showing of reasonable cause as provided by 36 MRSA § 187-B (7). The State Tax Assessor may waive interest in certain unusual circumstances. However, these cases are very rare. You can ask for reconsideration of interest and penalty charges in writing within 60 days of receiving an assessment. Please use the Petition for Reconsideration form available at http://www.maine.gov/revenue/forms/general/generalforms.htm for this purpose. Reasonable cause includes erroneous information provided by MRS, death or serious illness of the taxpayer or member of the taxpayer’s immediate family, a natural disaster, etc.

Rev. 6/25/12

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