Maine Revised Statutes Title 36 Sec. 1952 – Payment of tax
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Terms Used In Maine Revised Statutes Title 36 Sec. 1952
- Personal property: All property that is not real property.
- 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 taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement of payment to a date not later than the date on which the sales so taxed are required to be reported. [PL 2003, c. 390, §12 (AMD).]
SECTION HISTORY
PL 1977, c. 198, §7 (AMD). PL 1977, c. 679, §7 (AMD). PL 1981, c. 364, §27 (AMD). PL 2003, c. 390, §12 (AMD).