Maine Statutes
§ 36 §1952 — Payment of tax
Maine § 36 §1952
This text of Maine § 36 §1952 (Payment 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 §1952 (2026).
Text
The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported.
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Legislative History
PL 1977, c. 198, §7 (AMD). PL 1977, c. 679, §7 (AMD). PL 1981, c. 364, §27 (AMD). PL 2003, c. 390, §12 (AMD).
Nearby Sections
15
§ 36 §190
Effect of repeal§ 36 §1901
Powers of Tax Assessor§ 36 §1902
Assistants§ 36 §1903
Examination of records and premises§ 36 §1904
Hearings§ 36 §1905
Witnesses§ 36 §1906
Notices, how given§ 36 §191
Confidentiality of tax records§ 36 §192
Miscellaneous§ 36 §1921
Taxes held in trust for the Tax Assessor§ 36 §1922
Notice to segregate trust funds§ 36 §1923
Revocation of registration§ 36 §1924
Misappropriation of trust funds§ 36 §1925
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Bluebook (online)
Maine § 36 §1952, Counsel Stack Legal Research, https://law.counselstack.com/statute/me/36%20%C2%A71952.