Maine Revised Statutes Title 36 Sec. 190 – Effect of repeal
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Terms Used In Maine Revised Statutes Title 36 Sec. 190
- Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
- 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 repeal of an Act or resolve, or part thereof, imposing a tax or taxes shall have no effect upon the reporting, collecting or refunding of taxes accrued to the date of that repeal. The procedures relating to the reporting, collecting or refunding of taxes in effect at the date of the repeal shall remain in full force and effect until the liabilities incurred pursuant to the Act or resolve, or part thereof, are satisfied. [PL 1981, c. 364, §17 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §17 (NEW).