Maine Revised Statutes Title 36 Sec. 185 – Set-off
Current as of: 2023 | Check for updates
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1. Obligation owed to taxpayer. The State or a department, agency or official acting in an official capacity may assign to the State Tax Assessor, in payment of any liquidated tax liability of a taxpayer under this Title, an obligation owed to that taxpayer by the State or that department, agency or official.
[PL 2005, c. 12, Pt. NNNN, §1 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 185
- Bureau: means the Bureau of Revenue Services, which may be referred to as "Maine Revenue Services. See Maine Revised Statutes Title 36 Sec. 111
- Contract: A legal written agreement that becomes binding when signed.
- 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
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- 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
- Restitution: The court-ordered payment of money by the defendant to the victim for damages caused by the criminal action.
- 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
- Taxpayer: means any person required to file a return under this Title or to pay, withhold and pay over or collect and pay over any tax imposed by this Title. See Maine Revised Statutes Title 36 Sec. 111
- United States: includes territories and the District of Columbia. See Maine Revised Statutes Title 1 Sec. 72
2. Liquidated tax liability. Payments to a person pursuant to a contract with agencies and departments of the legislative, executive and judicial branches of State Government are automatically assigned to the State Tax Assessor if that person has a liquidated tax liability to the State under this Title, but only to the extent of the liquidated tax liability.
[PL 2005, c. 12, Pt. NNNN, §1 (NEW).]
3. Setoff of lottery winnings against debts. The State Tax Assessor shall provide the Department of Administrative and Financial Services, Bureau of Alcoholic Beverages and Lottery Operations, referred to in this subsection as “the bureau,” access to an electronic database of all persons who have a liquidated tax liability to the State under this Title. Before paying any lottery winnings of an amount equal to or greater than the amount for which the bureau is required to file a Form W-2G or substantially equivalent form with the United States Internal Revenue Service, the bureau shall determine whether the lottery winner has a liquidated tax liability to the State under this Title. If the bureau determines that the winner has a liquidated tax liability to the State under this Title, the bureau shall suspend payment of the winnings and provide notice to the winner of its intention to set off the winnings against the tax debt. The bureau may assign the winnings due to the winner to the State Tax Assessor in payment of any liquidated tax liability of the winner under this Title. Any remaining winnings must be paid to the winner by the bureau.
[PL 2021, c. 543, §4 (AMD).]
4. Restitution. For purposes of this section, “liquidated tax liability” includes monetary restitution ordered to be paid to the bureau as part of a sentence imposed for a violation of this Title or Title 17?A.
[PL 2009, c. 361, §10 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §13 (NEW). PL 2005, c. 12, §NNNN1 (RPR). PL 2007, c. 539, Pt. M, §1 (AMD). PL 2009, c. 361, §10 (AMD). PL 2021, c. 543, §4 (AMD).