™Your Policy Risk Impact Agent
143 chapters · 917 sections in this title.
36 M.R.S. § 5311 Collection procedures
0.8K chars
1. General. The tax imposed by this Part must be collected by the assessor, who 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.…
36 M.R.S. § 5319 Order to compel compliance
1.5K chars
1. Failure to file tax return. If any taxpayer willfully refuses to file an income tax return required by this Part, the assessor may apply to a Justice of the Superior Court of Kennebec County, and upon the complaint of the assessor, the justice shall issue an order requiring th…
36 M.R.S. § 5320 Transferees
2.7K chars
1. General. The liability, at law or in equity, of a transferee of property of a taxpayer for any tax, addition to tax, penalty or interest due the assessor under this Part shall be assessed, paid and collected in the same manner and subject to the same provisions and limitations…