Maine Revised Statutes Title 36 Sec. 182 – Injunctions
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1. Generally. The State Tax Assessor may, through the Attorney General, file an action in Superior Court applying for an order to enjoin from doing business any person who has:
A. Failed to register with the assessor when the person is required to register by any provision of Part 3, chapter 358 or Part 5 or by any rule adopted pursuant to this Title, as long as the assessor has provided written notice and the person continues to fail to register 15 days after receiving notice from the assessor of such failure; [PL 2007, c. 437, §2 (AMD).]
B. Failed to file with the assessor any overdue return required by Part 3, chapter 358 or Part 5 within 15 days after receiving notice from the assessor of such failure; [PL 2007, c. 437, §2 (AMD).]
C. Failed to pay any tax required by Part 3, chapter 358 or Part 5 when the tax is shown to be due on a return filed by that person, or that is otherwise conceded by that person to be due, or has been determined by the assessor to be due and that determination has become final; [PL 2007, c. 437, §2 (AMD).]
D. Knowingly filed a false return required by Part 3, chapter 358 or Part 5; or [PL 2007, c. 437, §2 (AMD).]
E. Failed to deduct and withhold, or truthfully account for or pay over or make returns of, income taxes in violation of the provisions of chapter 827. [PL 2001, c. 583, §8 (NEW).]
[PL 2007, c. 437, §2 (AMD).]
Terms Used In Maine Revised Statutes Title 36 Sec. 182
- Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
- Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
- Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
- Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
- Person: means an individual, firm, partnership, association, society, club, corporation, financial institution, estate, trust, business trust, receiver, assignee or any other group or combination acting as a unit, the State or Federal Government or any political subdivision or agency of either government. See Maine Revised Statutes Title 36 Sec. 111
- Return: means any document, digital file or electronic data transmission containing information required by this Title to be reported to the State Tax Assessor. See Maine Revised Statutes Title 36 Sec. 111
- Tax: means the total amount required to be paid, withheld and paid over or collected and paid over with respect to estimated or actual tax liability under this Title, any credit or reimbursement allowed or paid pursuant to this Title that is recoverable by the assessor and any amount assessed by the assessor pursuant to this Title, including any interest or penalties provided by law. See Maine Revised Statutes Title 36 Sec. 111
- Venue: The geographical location in which a case is tried.
2. Payroll processors.
[PL 2003, c. 668, §8 (RP); PL 2003, c. 668, §12 (AFF).]
3. Venue; form and content of complaint. The complaint may be filed in the Superior Court in any county where the defendant has a regular place of business or in Kennebec County if the defendant has no regular place of business. The complaint must set forth the name and the address of the defendant as stated in the defendant’s last return filed with the assessor or, if no such return was filed, the defendant’s last known address; the breach of the law or rule committed by the defendant; and the assessor’s prayer for relief. The complaint need not be verified.
[PL 2001, c. 583, §8 (NEW).]
4. Procedure. The Superior Court shall fix a time and place for hearing and cause notice of the time and place of the hearing to be given to the defendant. The defendant shall serve upon the assessor a copy of any answer to the complaint at least 3 days before the day of the hearing. The Superior Court may enter and change such orders and decrees from time to time as the nature of the case may require and, if necessary, may appoint a receiver.
[PL 2001, c. 583, §8 (NEW).]
5. Other remedies no defense. The existence of other civil or criminal remedies is not a defense to a proceeding brought pursuant to this section.
[PL 2001, c. 583, §8 (NEW).]
SECTION HISTORY
PL 2001, c. 583, §8 (NEW). PL 2003, c. 668, §8 (AMD). PL 2003, c. 668, §12 (AFF). PL 2007, c. 437, §2 (AMD).