Maine Statutes
§ 36 §4074 — Authority of State Tax Assessor
The State Tax Assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands.
The assessor may enforce the collection of taxes secured by bond in a civil action brought on the bond regardless of the fact that another official may be named as obligee in the bond.
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Legislative History
PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §29 (AMD). PL 1991, c. 846, §35 (AMD). PL 2011, c. 1, Pt. EE, §1 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF).
Nearby Sections
15
§ 36 §4041
State defined§ 36 §4042
Proof of payment filed in Probate Court§ 36 §4043
Form of proof; failure to file§ 36 §4044
Violations§ 36 §4045
Reciprocity§ 36 §4046
Remission orders allowed§ 36 §4061
Applicability of provisions§ 36 §4062
Definitions§ 36 §4063
Tax on estate of resident§ 36 §4063-A
Tax on estate of resident§ 36 §4064
Tax on estate of nonresident§ 36 §4064-A
Tax on estate of nonresident§ 36 §4067
Records; statements and returns; rules