§3235. Tax a debt; recovery
The taxes, interest and penalties imposed by chapters 7, 451 and 459, from the time they are due, are a personal debt of the supplier, distributor, importer, 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, §38 (AMD).]
SECTION HISTORY
PL 1983, c. 94, §D7 (NEW). PL 1983, c. 94, §D9 (AMD). PL 1983, c. 817, §9 (AMD). PL 1985, c. 127, §1 (AMD). PL 1985, c. 535, §6 (AMD). PL 1999, c. 414, §32 (AMD). PL 2003, c. 390, §19 (AMD). PL 2005, c. 218, §38 (AMD).
Structure Maine Revised Statutes
36 §3231. Taxes held in trust for the State Tax Assessor (REPEALED)
36 §3232. Notice to segregate trust funds (REPEALED)
36 §3233. Revocation of registration (REPEALED)
36 §3234. Misappropriation of trust funds (REPEALED)
36 §3235. Tax a debt; recovery
36 §3236. Warrant; request for (REPEALED)
36 §3238. Lien of tax (REPEALED)
36 §3239. Form and effect (REPEALED)
36 §3240. Priority of tax (REPEALED)