Maine Statutes
§ 36 §1953 — Tax a debt; recovery; preference
The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State.
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Maine § 36 §1953 (Tax a debt; recovery; preference) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 1979, c. 541, §B46 (AMD). PL 2005, c. 218, §27 (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
Remedies not exclusive