The taxes, interest and penalties imposed by chapters 7 and 211 to 225, from the time they are due, are a personal debt of the retailer or user to the State, recoverable in any court of competent jurisdiction in a civil action in the name of the State.
Tax a debt; recovery; preference
36 M.R.S. § 1953, under ASSESSMENT AND COLLECTION OF TAX.
36 M.R.S. § 1953