Maine § 26 §1228 Liability of successor

Maine Statutes

§ 26 §1228 — Liability of successor

Maine § 26 §1228

Title 26LABOR AND INDUSTRY

Ch. 13UNEMPLOYMENT COMPENSATION

This text of Maine § 26 §1228 (Liability of successor) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 26, § 26 §1228 (2026).

Text

An individual or organization, including the types of organizations described in section 1043, subsection 10, whether or not an employing unit, that acquires the organization, trade or business or a substantial part of the assets thereof from an employer, is liable, in an amount not to exceed the reasonable value of the organization, trade, business or assets acquired, for any contributions or interest due or accrued and unpaid by the employer, and the amount of the liability must, in addition, be a lien against the property or assets acquired, which must be prior to all other liens. The lien may not be valid as against a person who acquires from the successor any interest in the property or assets in good faith, for value and without notice of the lien. Upon written request made after the

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An individual or organization, including the types of organizations described in section 1043, subsection 10, whether or not an employing unit, that acquires the organization, trade or business or a substantial part of the assets thereof from an employer, is liable, in an amount not to exceed the reasonable value of the organization, trade, business or assets acquired, for any contributions or interest due or accrued and unpaid by the employer, and the amount of the liability must, in addition, be a lien against the property or assets acquired, which must be prior to all other liens. The lien may not be valid as against a person who acquires from the successor any interest in the property or assets in good faith, for value and without notice of the lien. Upon written request made after the acquisition is completed, the commissioner shall furnish the successor with a written statement of the amount of contributions and interest due or accrued and unpaid by the employer as of the date of the acquisition, and the amount of the liability of the successor or the amount of the lien may not exceed the liability disclosed by the statement. The remedies in this section are in addition to all other existing remedies against the employer or the employer's successor.

Legislative History

PL 1975, c. 462, §9 (NEW). PL 1979, c. 579, §44 (AMD). PL 1979, c. 651, §§45,47 (AMD). RR 2023, c. 2, Pt. E, §117 (COR). PL 2025, c. 390, Pt. A, §48 (AMD).