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    • Legislation USA
    • Maine Revised Statutes
    • TITLE 36: TAXATION
    • Part 3: SALES AND USE TAX
    • Chapter 219: ASSESSMENT AND COLLECTION OF TAX
    • 36 §1961. Lien of tax (REPEALED)

    Maine Revised Statutes
    Chapter 219: ASSESSMENT AND COLLECTION OF TAX
    36 §1961. Lien of tax (REPEALED)

    §1961. Lien of tax
    (REPEALED)
    SECTION HISTORY
    PL 1975, c. 765, §21 (RPR). PL 1979, c. 378, §16 (AMD). PL 1985, c. 691, §21 (RP).

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    Structure Maine Revised Statutes

    Maine Revised Statutes

    TITLE 36: TAXATION

    Part 3: SALES AND USE TAX

    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 Collection of tax; report to Tax Assessor (REPEALED)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    36 §1951-B. Collection of tax by remote sellers (REPEALED)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. Payment of tax

    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 Arbitrary assessment (REPEALED)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 Deficiency assessment (REPEALED)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 Jeopardy assessments (REPEALED)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 Petition for reconsideration of assessment (REPEALED)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 §1958. Appeals (REPEALED)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 Warrant; request for (REPEALED)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 -- issuance (REPEALED)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 Lien of tax (REPEALED)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 Form and effect (REPEALED)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 -- arrest and commitment (REPEALED)

    36 §1964. Priority of tax (REPEALED)

    36 §1965. Enforcement of lien (REPEALED)

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