§1759. Bonds
Either as a condition for issuance or subsequent to the issuance of a registration certificate under section 1754‑B or 1756, the State Tax Assessor may require from a taxpayer a bond written by a surety company qualified to do business in this State, in an amount and upon conditions to be determined by the assessor. In lieu of a bond the assessor may accept a deposit of money or securities in an amount and of a kind acceptable to the assessor. The deposit must be delivered to the Treasurer of State, who shall safely keep it subject to the instructions of the assessor. [PL 2019, c. 401, Pt. B, §14 (AMD); PL 2019, c. 441, §5 (AMD).]
SECTION HISTORY
PL 1979, c. 520, §4 (AMD). PL 2007, c. 627, §46 (AMD). PL 2017, c. 375, Pt. H, §1 (AMD). PL 2019, c. 401, Pt. B, §14 (AMD). PL 2019, c. 441, §5 (AMD).
Structure Maine Revised Statutes
Chapter 211: GENERAL PROVISIONS
36 §1752-A. Residence (REPEALED)
36 §1753. Tax is a levy on consumer
36 §1754. Registration of sellers (REPEALED)
36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED)
36 §1754-B. Registration of sellers
36 §1755. No registration unless tax paid
36 §1756. Voluntary registration
36 §1757. Revocation of registration
36 §1758. Use tax on interim rental of property purchased for resale
36 §1760-A. Legislative review of sales tax exemptions (REPEALED)
36 §1760-B. Consistency (REPEALED)
36 §1760-D. Exemptions of certain products; information posted on publicly accessible website
36 §1761. Advertising of payment by retailer
36 §1762. Sale of business; purchaser liable for tax (REPEALED)