Maine Statutes
§ 36 §3235 — Tax a debt; recovery
The taxes, interest and penalties imposed by chapters 7, 451 and 459, from the time they are due, are a personal debt of the supplier, distributor, importer, 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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Legislative History
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1983, c. 817, §9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 535, §6 (AMD). PL 1999, c. 414, §32 (AMD). PL 2003, c. 390, §19 (AMD). PL 2005, c. 218, §38 (AMD).
Nearby Sections
15
§ 36 §32
Notification§ 36 §3201
Short title§ 36 §3202
Definitions§ 36 §3203-A
Special fuel; exemption§ 36 §3203-B
Inventory tax§ 36 §3203-C
Inventory tax§ 36 §3204
Licenses§ 36 §3204-A
Exemptions§ 36 §3204-B
Dyed fuel; prohibition on highway use§ 36 §3205
Registered supplier§ 36 §3206
Licenses; users§ 36 §3207
Collection of tax§ 36 §3208
Credit; users