Maine § 36 §182 Injunctions

Maine Statutes

§ 36 §182 — Injunctions

Maine § 36 §182

Title 36TAXATION

Part 1GENERAL PROVISIONS

Ch. 7UNIFORM ADMINISTRATIVE PROVISIONS

This text of Maine § 36 §182 (Injunctions) 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 §182 (2026).

Text

1.Generally. The State Tax Assessor may, through the Attorney General, file an action in Superior Court applying for an order to enjoin from doing business any person who has:

2.Payroll processors.

3.Venue; form and content of complaint. The complaint may be filed in the Superior Court in any county where the defendant has a regular place of business or in Kennebec County if the defendant has no regular place of business. The complaint must set forth the name and the address of the defendant as stated in the defendant's last return filed with the assessor or, if no such return was filed, the defendant's last known address; the breach of the law or rule committed by the defendant; and the assessor's prayer for relief. The complaint need not be verified.

4.Procedure. The Superior Court s

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1.
Generally.
The State Tax Assessor may, through the Attorney General, file an action in Superior Court applying for an order to enjoin from doing business any person who has:
2.
Payroll processors.
3.
Venue; form and content of complaint.
The complaint may be filed in the Superior Court in any county where the defendant has a regular place of business or in Kennebec County if the defendant has no regular place of business. The complaint must set forth the name and the address of the defendant as stated in the defendant's last return filed with the assessor or, if no such return was filed, the defendant's last known address; the breach of the law or rule committed by the defendant; and the assessor's prayer for relief. The complaint need not be verified.
4.
Procedure.
The Superior Court shall fix a time and place for hearing and cause notice of the time and place of the hearing to be given to the defendant. The defendant shall serve upon the assessor a copy of any answer to the complaint at least 3 days before the day of the hearing. The Superior Court may enter and change such orders and decrees from time to time as the nature of the case may require and, if necessary, may appoint a receiver.
5.
Other remedies no defense.
The existence of other civil or criminal remedies is not a defense to a proceeding brought pursuant to this section.

Legislative History

PL 2001, c. 583, §8 (NEW). PL 2003, c. 668, §8 (AMD). PL 2003, c. 668, §12 (AFF). PL 2007, c. 437, §2 (AMD). PL 2025, c. 388, Pt. G, §2 (AMD). PL 2025, c. 388, Pt. G, §48 (AFF).