Maine Revised Statutes Title 36 Sec. 4379 – Administration; rules
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Terms Used In Maine Revised Statutes Title 36 Sec. 4379
- 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 administration of this chapter is vested in the State Tax Assessor. All forms necessary and proper for the enforcement of this chapter must be prescribed and furnished by the assessor. The assessor shall appoint any agents necessary for effecting the purpose of this chapter. The assessor may adopt rules to carry into effect this chapter. [PL 1997, c. 458, §21 (AMD).]
SECTION HISTORY
PL 1985, c. 785, §B169 (AMD). PL 1997, c. 458, §21 (AMD).