Me. Stat. tit. 36 § 5268
Current through 131st (2023-2024) Legislature Chapter 684
The taxpayer at any time, whether or not a notice of deficiency has been issued, shall have the right to waive the restrictions on assessment and collection of the whole or any part of the deficiency by a signed notice in writing filed with the assessor. [P&SL 1969, c. 154, §F(NEW).]
36 M.R.S. § 5268