Maine Revised Statutes Title 36 Sec. 1955-B – Payment of tax on vehicles resulting in protest
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Terms Used In Maine Revised Statutes Title 36 Sec. 1955-B
- 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
- 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
If a payment of the tax due for a vehicle results in a protest or is returned by the bank upon which it was drawn because of “Insufficient Funds,” “Account Closed,” “No Account” or a similar reason, the State Tax Assessor shall promptly mail a notice to the person liable for the payment of the tax warning that person that if payment is not made as demanded within 10 days after the mailing of the notice, the registration issued for the vehicle may be suspended in accordance with Title 29?A, section 154, subsection 5. If that person fails to pay the amount due within 10 days after the mailing of the notice, the assessor, in addition to enforcing collection by any method authorized by Part 1 or this Part, may notify the Secretary of State who, in accordance with Title 29?A, section 154, subsection 5, shall proceed to mail the required 10-day notice and shall suspend the registration issued for the vehicle if the tax remains unpaid at the expiration of the 10-day period. [PL 2011, c. 240, §21 (AMD).]
SECTION HISTORY
PL 1975, c. 702, §8 (NEW). PL 1989, c. 508, §14 (AMD). PL 1995, c. 65, §A145 (AMD). PL 1995, c. 65, §§A153,C15 (AFF). PL 2011, c. 240, §21 (AMD).