§1953. Tax a debt; recovery; preference
The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State. [PL 2005, c. 218, §27 (AMD).]
SECTION HISTORY
PL 1979, c. 541, §B46 (AMD). PL 2005, c. 218, §27 (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 Collection of tax; report to Tax Assessor (REPEALED)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36 §1951-B. Collection of tax by remote sellers (REPEALED)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 Arbitrary assessment (REPEALED)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 Deficiency assessment (REPEALED)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 Jeopardy assessments (REPEALED)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 Petition for reconsideration of assessment (REPEALED)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 Warrant; request for (REPEALED)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 -- issuance (REPEALED)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 Lien of tax (REPEALED)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 Form and effect (REPEALED)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 -- arrest and commitment (REPEALED)