Maine § 36 §1759 Bonds

Maine Statutes

§ 36 §1759 — Bonds

Maine § 36 §1759

Title 36TAXATION

Part 3SALES AND USE TAX

Ch. 211GENERAL PROVISIONS

This text of Maine § 36 §1759 (Bonds) 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 §1759 (2026).

Text

Either as a condition for issuance or subsequent to the issuance of a registration certificate under section 1754‑B or 1756, the State Tax Assessor may require from a taxpayer a bond written by a surety company qualified to do business in this State, in an amount and upon conditions to be determined by the assessor. In lieu of a bond the assessor may accept a deposit of money or securities in an amount and of a kind acceptable to the assessor. The deposit must be delivered to the Treasurer of State, who shall safely keep it subject to the instructions of the assessor.

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Either as a condition for issuance or subsequent to the issuance of a registration certificate under section 1754‑B or 1756, the State Tax Assessor may require from a taxpayer a bond written by a surety company qualified to do business in this State, in an amount and upon conditions to be determined by the assessor. In lieu of a bond the assessor may accept a deposit of money or securities in an amount and of a kind acceptable to the assessor. The deposit must be delivered to the Treasurer of State, who shall safely keep it subject to the instructions of the assessor.

Legislative History

PL 1979, c. 520, §4 (AMD). PL 2007, c. 627, §46 (AMD). PL 2017, c. 375, Pt. H, §1 (AMD). PL 2019, c. 401, Pt. B, §14 (AMD). PL 2019, c. 441, §5 (AMD). PL 2019, c. 441, §9 (AFF).