Maine Statutes
§ 36 §1813 — Illegal collection of sales tax prohibited
Maine § 36 §1813
This text of Maine § 36 §1813 (Illegal collection of sales tax prohibited) 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 §1813 (2026).
Text
Any retailer who knowingly charges or collects as the sales tax due on the sale price of any property or service an amount in excess of that provided by section 1812 commits a Class E crime.
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Legislative History
PL 1977, c. 696, §276 (AMD). PL 1991, c. 546, §24 (AMD).
Nearby Sections
15
§ 36 §1811
Sales tax§ 36 §1811-A
Credit for worthless accounts§ 36 §1811-B
Credit for tax paid on purchases for resale§ 36 §1812
Adding tax to sale price§ 36 §1814
Excessive and erroneous collections§ 36 §1815
Tax from sales occurring on tribal land§ 36 §1818-1
Tax on adult use cannabis and adult use cannabis products (WHOLE SECTION TEXT EFFECTIVE UNTIL 1/01/26)§ 36 §1818-2
Tax on adult use cannabis and adult use cannabis products (WHOLE SECTION TEXT EFFECTIVE 1/01/26)§ 36 §1819
Sourcing§ 36 §182
Injunctions§ 36 §1820
Tax on rental of all-terrain vehiclesCite This Page — Counsel Stack
Bluebook (online)
Maine § 36 §1813, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A71813.