Maine Statutes
§ 36 §4379 — Administration; rules
The administration of this chapter is vested in the State Tax Assessor. All forms necessary and proper for the enforcement of this chapter must be prescribed and furnished by the assessor. The assessor shall appoint any agents necessary for effecting the purpose of this chapter. The assessor may adopt rules to carry into effect this chapter.
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Legislative History
PL 1985, c. 785, §B169 (AMD). PL 1997, c. 458, §21 (AMD).
Nearby Sections
15
§ 36 §4301
Purpose§ 36 §4302
Definitions§ 36 §4303
Rate of tax§ 36 §4303-A
Additional tax§ 36 §4304
Due date§ 36 §4305
Certification§ 36 §4306
Tax deducted from purchase price§ 36 §4307-2
Records and reports; payment of tax§ 36 §4308-2
Inspection§ 36 §4309
Records available on limited basis§ 36 §4311
Appropriation of moneys received§ 36 §4311-A
Appropriations of money received§ 36 §4312
Advisory committee