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    • Legislation USA
    • Maine Revised Statutes
    • TITLE 36: TAXATION
    • Part 3: SALES AND USE TAX
    • Chapter 211: GENERAL PROVISIONS
    • 36 §1762. Sale of business; purchaser liable for tax (REPEALED)

    Maine Revised Statutes
    Chapter 211: GENERAL PROVISIONS
    36 §1762. Sale of business; purchaser liable for tax (REPEALED)

    §1762. Sale of business; purchaser liable for tax
    (REPEALED)
    SECTION HISTORY
    PL 1985, c. 535, §4 (AMD). PL 1991, c. 846, §23 (RP). PL 1991, c. 846, §39 (AFF).

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    Structure Maine Revised Statutes

    Maine Revised Statutes

    TITLE 36: TAXATION

    Part 3: SALES AND USE TAX

    Chapter 211: GENERAL PROVISIONS

    36 §1751. Short title

    36 §1752. Definitions

    36 §1752-A. Residence (REPEALED)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 Registration of sellers (REPEALED)

    36 §1754-A. Registration of owners of space temporarily rented as retail space (REPEALED)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 §1759. Bonds

    36 §1760. Exemptions

    36 §1760-A. Legislative review of sales tax exemptions (REPEALED)

    36 §1760-B. Consistency (REPEALED)

    36 §1760-C. Exempt activities

    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 Sale of business; purchaser liable for tax (REPEALED)

    36 §1763. Presumptions

    36 §1764. Tax against certain casual sales

    36 §1765. Trade-in credit

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