Maine Revised Statutes Title 36 Sec. 192 – Miscellaneous
Current as of: 2023 | Check for updates
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1. Expenses. The reasonable and necessary traveling expenses of the State Tax Assessor and of his employees while actually engaged in the performance of their duties, certified upon vouchers approved by the State Tax Assessor, shall be paid by the Treasurer of State upon warrant of the State Controller.
[PL 1981, c. 364, §19 (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 192
- 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
2. Facsimile signature. A facsimile of the written signature of the State Tax Assessor imprinted by or at the State Tax Assessor’s direction has the same validity as the State Tax Assessor’s written signature.
[PL 2019, c. 401, Pt. A, §1 (AMD).]
3. Small payments. No payment of less than $1 may be made pursuant to this Title, except in the case of an overpayment of tax when a specific written request is made by the taxpayer.
[PL 1981, c. 364, §19 (NEW).]
SECTION HISTORY
PL 1981, c. 364, §19 (NEW). PL 2019, c. 401, Pt. A, §1 (AMD).