§1955-C. Assessment for vehicles
Certificates forwarded to the State Tax Assessor under Title 29-A, section 409, subsection 4 or Title 12, section 13003, must be treated as returns filed under this Title for purposes of section 141. [PL 2003, c. 414, Pt. B, §65 (AMD); PL 2003, c. 614, §9 (AFF).]
SECTION HISTORY
PL 1979, c. 378, §14 (NEW). RR 1991, c. 1, §52 (COR). PL 1991, c. 376, §56 (AMD). PL 1995, c. 65, §A146 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 1995, c. 467, §19 (AMD). PL 2003, c. 414, §B65 (AMD). PL 2003, c. 414, §D7 (AFF). PL 2003, c. 614, §9 (AFF).
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 Collection of tax; report to Tax Assessor (REPEALED)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36 §1951-B. Collection of tax by remote sellers (REPEALED)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 Arbitrary assessment (REPEALED)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 Deficiency assessment (REPEALED)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 Jeopardy assessments (REPEALED)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 Petition for reconsideration of assessment (REPEALED)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 Warrant; request for (REPEALED)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 -- issuance (REPEALED)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 Lien of tax (REPEALED)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 Form and effect (REPEALED)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 -- arrest and commitment (REPEALED)