Maine Revised Statutes Title 36 Sec. 301 – State Tax Assessor
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Terms Used In Maine Revised Statutes Title 36 Sec. 301
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. 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
The responsibility for the direction, supervision and control of the administration of all property tax laws in the State is vested in the State Tax Assessor, except for such portion of those activities expressly delegated by this chapter to the primary assessing areas or municipal assessing units or those activities expressly prohibited by this chapter to the Bureau of Revenue Services. The State Tax Assessor shall take all necessary and legal means to ensure that the intent of this chapter is fulfilled. [PL 1975, c. 545, §4 (AMD); PL 1997, c. 526, §14 (AMD).]
SECTION HISTORY
PL 1973, c. 620, §10 (NEW). PL 1975, c. 545, §4 (AMD). PL 1997, c. 526, §14 (AMD).