§1952. Payment of tax
The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported. [PL 2003, c. 390, §12 (AMD).]
SECTION HISTORY
PL 1977, c. 198, §7 (AMD). PL 1977, c. 679, §7 (AMD). PL 1981, c. 364, §27 (AMD). PL 2003, c. 390, §12 (AMD).
Structure Maine Revised Statutes
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
36 §1951. Collection of tax; report to Tax Assessor (REPEALED)
36 §1951-A. Collection of tax; report to State Tax Assessor
36 §1951-B. Collection of tax by remote sellers (REPEALED)
36 §1951-C. Collection of tax by marketplace facilitators and marketplace sellers
36 §1952-A. Payment of tax on vehicles and recreational vehicles
36 §1952-B. Manufactured housing
36 §1953. Tax a debt; recovery; preference
36 §1954. Arbitrary assessment (REPEALED)
36 §1955. Deficiency assessment (REPEALED)
36 §1955-A. Failure to pay tax on vehicles
36 §1955-B. Payment of tax on vehicles resulting in protest
36 §1955-C. Assessment for vehicles
36 §1956. Jeopardy assessments (REPEALED)
36 §1957. Petition for reconsideration of assessment (REPEALED)
36 §1959. Warrant; request for (REPEALED)
36 §1960. -- issuance (REPEALED)
36 §1961. Lien of tax (REPEALED)
36 §1962. Form and effect (REPEALED)
36 §1963. -- arrest and commitment (REPEALED)