Maine Revised Statutes Title 36 Sec. 4074 – Authority of State Tax Assessor
Current as of: 2023 | Check for updates
|
Other versions
Terms Used In Maine Revised Statutes Title 36 Sec. 4074
- 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 State Tax Assessor shall collect all taxes, interest and penalties provided by chapter 7 and by this chapter and may institute proceedings of any nature necessary or desirable for that purpose, including proceedings for the removal of personal representatives and trustees who have failed to pay the taxes due from estates in their hands. [PL 2011, c. 1, Pt. EE, §1 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
The assessor may enforce the collection of taxes secured by bond in a civil action brought on the bond regardless of the fact that another official may be named as obligee in the bond. [PL 2011, c. 1, Pt. EE, §1 (AMD); PL 2011, c. 1, Pt. EE, §4 (AFF).]
SECTION HISTORY
PL 1981, c. 451, §7 (NEW). PL 1981, c. 706, §29 (AMD). PL 1991, c. 846, §35 (AMD). PL 2011, c. 1, Pt. EE, §1 (AMD). PL 2011, c. 1, Pt. EE, §4 (AFF).