§5254. Liability for withheld taxes
Every person required to deduct and withhold tax under this Part is hereby made liable for such tax. For purposes of assessment and collection, any amount required to be withheld and paid over to the assessor, and any additions to tax, penalties and interest with respect thereto, shall be considered the tax of that person. No person may have any right of action against a person in respect to any money deducted and withheld and paid over to the assessor in compliance or in intended compliance with this Part. [PL 1987, c. 402, Pt. A, §191 (RPR); PL 1987, c. 402, Pt. B, §28 (RPR).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1981, c. 371, §4 (AMD). PL 1985, c. 535, §25 (AMD). PL 1985, c. 691, §39 (AMD). PL 1987, c. 402, §§A191,B28 (RPR).
Structure Maine Revised Statutes
Chapter 827: WITHHOLDING OF TAX
36 §5250. Employer to withhold tax from wages
36 §5250-A. Withholding on sales of real estate
36 §5250-B. Withholding on pass-through entity income of nonresident partners and shareholders
36 §5251. Information statement
36 §5251-A. Fraudulent statement or failure to furnish statement
36 §5252. Credit for tax withheld
36 §5253. Return and payment of tax withheld
36 §5254. Liability for withheld taxes
36 §5255-A. Injunction (REPEALED)
36 §5255-B. Certain items of income under the United States Internal Revenue Code