Maine § 36 §1487 Collection of tax

Maine Statutes

§ 36 §1487 — Collection of tax

Maine § 36 §1487

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 111AIRCRAFT, HOUSE TRAILERS AND MOTOR VEHICLES

This text of Maine § 36 §1487 (Collection of tax) 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. 36, § 36 §1487 (2026).

Text

1.Municipal tax collector. In the case of municipalities or a municipally owned airport or seaplane base, the municipal tax collector or such other person as the municipality may designate shall collect excise tax and shall deposit the money received with the municipal treasurer monthly. 1-A. County treasurer. In the case of a county owned airport or seaplane base the county treasurer or such other person as the county commissioners may designate shall collect such excise tax and shall deposit the money received with the county treasurer monthly.

2.State Tax Assessor. The State Tax Assessor shall appoint agents to collect the excise tax in the unorganized territory. Agents, including municipal tax collectors or their designees, are allowed a fee of $6 for each tax receipt issued. The Sta

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1.
Municipal tax collector.
In the case of municipalities or a municipally owned airport or seaplane base, the municipal tax collector or such other person as the municipality may designate shall collect excise tax and shall deposit the money received with the municipal treasurer monthly.
1-A.
County treasurer.
In the case of a county owned airport or seaplane base the county treasurer or such other person as the county commissioners may designate shall collect such excise tax and shall deposit the money received with the county treasurer monthly.
2.
State Tax Assessor.
The State Tax Assessor shall appoint agents to collect the excise tax in the unorganized territory. Agents, including municipal tax collectors or their designees, are allowed a fee of $6 for each tax receipt issued. The State Tax Assessor may authorize the offset of credit card fees incurred in the collection of the excise taxes against the receipts from those collections. Agents shall deposit the remainder on or before the 20th day of each month following receipt with the Treasurer of State. The Treasurer of State shall make quarterly payments to each county in an amount that is equal to the receipts for that period from each county. Those payments must be made at the same time as payments under section 1606. County receipts under this section must be deposited in the county’s unorganized territory fund.
2-A.
Agent for collecting excise tax.
The State Tax Assessor may appoint the Secretary of State as an agent for the purpose of collecting excise tax for the unorganized territory.
3.
Tribal clerk.

Legislative History

PL 1965, c. 195, §2 (AMD). PL 1967, c. 23 (AMD). PL 1967, c. 465, §5 (AMD). PL 1973, c. 207 (AMD). PL 1979, c. 732, §§27,31 (AMD). PL 1985, c. 459, §C11 (AMD). PL 1993, c. 557, §1 (AMD). PL 1995, c. 29, §1 (AMD). PL 2001, c. 671, §34 (AMD). PL 2007, c. 541, Pt. E, §1 (AMD). PL 2007, c. 693, §13 (AMD). PL 2009, c. 434, §21 (AMD). PL 2017, c. 170, Pt. B, §9 (AMD). PL 2017, c. 288, Pt. A, §45 (AMD). PL 2025, c. 113, Pt. D, §§75, 76 (AMD).