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134 chapters · 1,171 sections in this title.
12 M.R.S. § 13001 Definitions
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As used in this subpart, unless the context otherwise indicates, the following terms have the following meanings. [PL 2003, c. 414, Pt. A, §2 (NEW); PL 2003, c. 614, §9 (AFF).] 1. Accompanied by adult. "Accompanied by an adult" means, with respect to operation of an ATV, within v…
12 M.R.S. § 13002 Collection by commissioner
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The commissioner or agents of the commissioner shall act on behalf of the State Tax Assessor to collect the use tax due under Title 36, chapters 211 to 225 in respect to any watercraft, snowmobile or ATV for which an original registration is required under this Title at the time …
12 M.R.S. § 13003 Payment of sales or use tax prerequisite to registration
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1. Registration of watercraft. Except in the case of a renewal of registration by the same owner, an application for the registration of a watercraft may not be granted when the sale or use of that watercraft may be subject to tax under Title 36, chapters 211 to 225, unless one o…
12 M.R.S. § 13004 Collection by State Tax Assessor
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This section and sections 13002, 13003 and 13005 must be construed as cumulative of other methods prescribed in Title 36 for the collection of the sales or use tax. These sections do not preclude the State Tax Assessor's collecting the tax due in respect to any watercraft, ATV or…