Title 36, §713-B: Penalties assessed as supplemental assessments

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§713-B. Penalties assessed as supplemental assessments

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. [PL 2021, c. 630, Pt. C, §10 (AMD).]

SECTION HISTORY

PL 1993, c. 452, §6 (NEW). PL 2021, c. 630, Pt. C, §10 (AMD).

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