Maine Statutes
§ 36 §4113 — Authority of State Tax Assessor
Maine·Title 36 TAXATION·Part 6 INHERITANCE, SUCCESSION AND ESTATE TAXES·Ch. 577 MAINE ESTATE TAX AFTER 2012
The 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 any taxes secured by bond in a civil action brought on the bond regardless of the fact that some other official may be named as obligee in the bond.
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Maine § 36 §4113 (Authority of State Tax Assessor) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Legislative History
PL 2011, c. 380, Pt. M, §9 (NEW).
Nearby Sections
15
§ 36 §4101
Applicability of provisions§ 36 §4102
Definitions§ 36 §4103
Tax on estate of resident§ 36 §4104
Tax on estate of nonresident§ 36 §4108
Extension of due date for payment of tax§ 36 §4110
Extension of time for filing return§ 36 §4111
Effect of federal determination§ 36 §4112
Lien for taxes§ 36 §4113
Authority of State Tax Assessor§ 36 §4114
Amount of tax determined§ 36 §4115
Authority to make refunds