§4113. Authority of State Tax Assessor
The assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands. [PL 2011, c. 380, Pt. M, §9 (NEW).]
The assessor may enforce the collection of any taxes secured by bond in a civil action brought on the bond regardless of the fact that some other official may be named as obligee in the bond. [PL 2011, c. 380, Pt. M, §9 (NEW).]
SECTION HISTORY
PL 2011, c. 380, Pt. M, §9 (NEW).
Structure Maine Revised Statutes
Part 6: INHERITANCE, SUCCESSION AND ESTATE TAXES
Chapter 577: MAINE ESTATE TAX AFTER 2012
36 §4101. Applicability of provisions
36 §4103. Tax on estate of resident
36 §4104. Tax on estate of nonresident
36 §4105. Personal representative's liability for tax
36 §4106. Discharge of personal representative's personal liability
36 §4107. Tax due date; filing of return and payment of tax
36 §4108. Extension of due date for payment of tax
36 §4110. Extension of time for filing return
36 §4111. Effect of federal determination
36 §4113. Authority of State Tax Assessor
36 §4114. Amount of tax determined
36 §4115. Authority to make refunds
36 §4116. Appointment of personal representative on probate delay