# 36 M.R.S. § 1233: 36 §1233. Failure to make return; penalty

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1233

## Section

- **Citation:** 36 M.R.S. § 1233
- **Heading:** 36 §1233. Failure to make return; penalty
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 2 / Chapter 107 / Section 1233

## Text

Should any owner or person responsible for or in control of personal property taxable by the State Tax Assessor, as provided in section 1231 , neglect or refuse to comply with the requirements of this subchapter, the State Tax Assessor may secure the necessary information by such methods as the State Tax Assessor considers advisable, and the necessary expense incurred in securing such information must be added to the tax assessed against the property of such owner or person and paid to the State Tax Assessor with the tax. [PL 2025, c. 113, Pt. D, §71 (AMD).]

## Nearby sections

- [36 M.R.S. § 1181 36 §1181. Lands in unorganized territory](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1181.md)
- [36 M.R.S. § 1231 36 §1231. Returns to State Tax Assessor](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1231.md)
- [36 M.R.S. § 1232 36 §1232. Proceedings on delinquency](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1232.md)
- [36 M.R.S. § 1233 36 §1233. Failure to make return; penalty](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1233.md)
- [36 M.R.S. § 1281 36 §1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1281.md)
- [36 M.R.S. § 1282 36 §1282. Filing of certificate to create mortgage; foreclosure provisions; notice; discharge](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1282.md)
- [36 M.R.S. § 1283 36 §1283. Supervision, administration and sale of real estate](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1283.md)
- [36 M.R.S. § 1284 36 §1284. Action to recover taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1284.md)
- [36 M.R.S. § 1285 36 §1285. Collection of taxes in unorganized territory](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1285.md)
- [36 M.R.S. § 1286 36 §1286. Limitation on recovery of real estate sold for taxes in unorganized territory](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1286.md)
- [36 M.R.S. § 1287 36 §1287. Action may be commenced in 10 years after disability](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1287.md)
- [36 M.R.S. § 1288 36 §1288. Applicability of provisions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1288.md)
- [36 M.R.S. § 1331 36 §1331. Supplemental assessments](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1331.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C107_S1233. Check the current official text before relying on it. Not legal advice.