Maine Revised Statutes Title 36 Sec. 5311 – Collection procedures
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1. General. The tax imposed by this Part shall be collected by the assessor and he may establish the mode or time for the collection of any amount due under this Part if not otherwise specified. The assessor shall, on request, give a receipt for any amount collected under this Part. The assessor may authorize incorporated banks or trust companies which are depositaries or fiscal agents of this State to receive and give a receipt for any tax imposed under this Part, in such manner, at such times, and under such conditions as he may prescribe; and the assessor shall prescribe the manner, times and conditions under which the receipt of tax by such banks and trust companies is to be treated as payment of tax to the assessor.
[P&SL 1969, c. 154, §F (NEW).]
Terms Used In Maine Revised Statutes Title 36 Sec. 5311
- Notice: means written notification served personally, sent by certified mail or sent by first-class mail to the last known address of the person for whom the notification is intended. See Maine Revised Statutes Title 36 Sec. 111
- 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
2. Notice and demand.
[PL 1985, c. 691, §41 (RP).]
3. Cross-reference.
[PL 2003, c. 588, §22 (RP).]
4. Naming of agent.
[PL 2003, c. 588, §23 (RP).]
SECTION HISTORY
P&SL 1969, c. 154, §F1 (NEW). PL 1971, c. 37, §1 (AMD). PL 1977, c. 165, §§6,7 (AMD). PL 1979, c. 378, §47 (AMD). PL 1985, c. 691, §41 (AMD). PL 2003, c. 588, §§22,23 (AMD).