Maine Revised Statutes
Chapter 141: GENERAL PROVISIONS
5 §1504. Charging off accounts due State

§1504. Charging off accounts due State
The State Controller shall charge off the books of account of the State or any department, institution or agency thereof, such accounts receivable, including all taxes for the assessment or collection of which the State is responsible, and all impounded bank accounts, as are certified to the State Controller as impractical of realization by or for the State, department, institution or agency. Such certification must be by the Attorney General, the Commissioner of Administrative and Financial Services and the head of the department, institution or agency responsible for such account, subject to the approval of the Governor. In each such case, the charging off of such accounts must be recommended by the head of the department, institution or agency originally responsible for such account.   [PL 1991, c. 780, Pt. Y, §38 (AMD).]
SECTION HISTORY
PL 1973, c. 701, §3 (AMD). PL 1975, c. 771, §65 (AMD). PL 1985, c. 785, §A48 (AMD). PL 1991, c. 780, §Y38 (AMD).

Structure Maine Revised Statutes

Maine Revised Statutes

TITLE 5: ADMINISTRATIVE PROCEDURES AND SERVICES

Part 4: FINANCE

Chapter 141: GENERAL PROVISIONS

5 §1501. Uniform fiscal year

5 §1502. Federal funds

5 §1502-A. Payment priority

5 §1503. Allocations from the Construction Reserve Fund; balance (REPEALED)

5 §1504. Charging off accounts due State

5 §1505. Petty Cash Funds

5 §1506. Return of working capital advances

5 §1507. Contingent Account

5 §1508. State funds eliminated

5 §1509. Records; collections

5 §1509-A. Payment by credit card

5 §1510. Certain claims against the State (REPEALED)

5 §1510-A. Certain claims against the State

5 §1510-B. No liability for wild animal damage

5 §1511. Loan Insurance Reserve

5 §1512. Payment of attorneys' fees awards

5 §1513. Maine Rainy Day Fund (REPEALED)

5 §1513-A. Governor Baxter School for the Deaf Compensation Fund established (REPEALED)

5 §1514. Tax Adjustment Reserve Fund (REPEALED)

5 §1515. Corporate Income Tax Investment Credit Fund

5 §1516. Blaine House Renovations and Repairs Fund

5 §1516-A. Capital Construction and Improvements Reserve Fund

5 §1516-B. Leased Space Reserve Fund

5 §1517. Transfer to Retirement Allowance Fund (REPEALED)

5 §1518. Tax Relief Fund for Maine Residents (REPEALED)

5 §1518-A. Property Tax Relief Fund for Maine Residents (REPEALED)

5 §1519. Retiree Health Insurance Internal Service Fund

5 §1520. Statewide Radio and Network System Reserve Fund

5 §1521. Application to legislative branch

5 §1522. Reserve for retirement costs

5 §1523. Maine Military Reserve Fund