Maine § 36 §607 Insolvent person's personal property

Maine Statutes

§ 36 §607 — Insolvent person's personal property

Maine § 36 §607

Title 36TAXATION

Part 2PROPERTY TAXES

Ch. 105CITIES AND TOWNS

This text of Maine § 36 §607 (Insolvent person's personal property) is published on Counsel Stack Legal Research, covering Maine primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Me. Rev. Stat. tit. 36, § 36 §607 (2026).

Text

If a person assessed for a personal property tax has made an assignment for the benefit of creditors or has gone into receivership before the payment of that personal property tax, the assignee or receiver must, from any money that has come to the assignee's or receiver's hands in such capacity over and above the reasonable expense of administration, pay the personal property tax so assessed to the extent of such money. In default of such payment the assignee or receiver is personally liable for the tax to the extent of the money that passed through the assignee's or receiver's hands.

Free access — add to your briefcase to read the full text and ask questions with AI

If a person assessed for a personal property tax has made an assignment for the benefit of creditors or has gone into receivership before the payment of that personal property tax, the assignee or receiver must, from any money that has come to the assignee's or receiver's hands in such capacity over and above the reasonable expense of administration, pay the personal property tax so assessed to the extent of such money. In default of such payment the assignee or receiver is personally liable for the tax to the extent of the money that passed through the assignee's or receiver's hands.