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| Home > Statutes > Usa Maine |
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USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 219. ASSESSMENT AND COLLECTION OF TAX
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Title 36 - §1951-A. Collection of tax; report to State Tax Assessor
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1951-A. Collection of tax; report to State Tax Assessor
1. Monthly report and payment. Every retailer shall file with the State Tax Assessor, on or before the 15th day of each month, a report made under the
pains and penalties of perjury on such form as the State Tax Assessor may prescribe that discloses the total sale price of
all sales made during the preceding calendar month and such other information as the State Tax Assessor requires. The State
Tax Assessor may permit the filing of returns other than monthly. The State Tax Assessor, by rule, may waive reporting nontaxable
sales. Upon application of a retailer, the State Tax Assessor shall issue a classified permit establishing the percentage
of exempt sales. The classified permit may be amended or revoked as to its classification whenever the State Tax Assessor
determines that the percentage of exempt sales is inaccurate. The State Tax Assessor may for good cause extend for not more
than 30 days the time for making returns required under chapters 211 to 225. Every person subject to the use tax shall file
similar reports, at similar dates, and pay the tax or furnish a receipt for the same from a registered retailer.
[1991, c. 9, Pt. E, §24 (new).]
2. Estimated payment.
[1999, c. 471, §1 (rp).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1951. Collection of tax; report to Tax Assessor (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1951. Collection of tax; report to Tax Assessor (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1952-A. Payment of tax on vehicles and recreational vehicles
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1952-A. Payment of tax on vehicles and recreational vehicles
The tax imposed by this Part on the sale or use of any vehicle, snowmobile, all-terrain vehicle or watercraft must, except
where the dealer has collected the tax in full, be paid by the purchaser or other person seeking registration of the vehicle,
snowmobile, all-terrain vehicle or watercraft at the time and place of registration. In the case of vehicles, the tax must
be collected by the Secretary of State and transmitted to the Treasurer of State as provided by Title 29-A, section 409.
In the case of watercraft, snowmobiles and all-terrain vehicles, the tax must be collected by the Commissioner of Inland Fisheries
and Wildlife and transmitted to the Treasurer of State as provided by Title 12, sections 13002 to 13005.
[2005, c. 218, §26 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1952-B. Manufactured housing
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1952-B. Manufactured housing
The tax imposed by chapters 211 to 225 on the sale or use of any type of manufactured housing, as defined in Title 30-A, section
4358, subsection 1, paragraph A, except when the dealer has collected the tax in full, must be paid by the purchaser to the
State Tax Assessor. The State Tax Assessor shall provide a tax receipt to the purchaser, which, upon request by the municipal
officials, assessors of a plantation or the Maine Land Use Regulation Commission, must be made available by the purchaser
to certify that the tax imposed by chapters 211 to 225 has been paid, pursuant to Title 30-A, section 4358, subsection 4 or
Title 30-A, section 7060, subsection 1, paragraph C.
[1991, c. 846, §26 (amd).]
div>
A valid bill of sale from a dealer showing that the tax has been collected in full serves to certify that the tax imposed
by chapters 211 to 225 has been paid, pursuant to Title 30-A, section 4358, subsection 4, or Title 30-A, section 7060, subsection
1, paragraph C, in lieu of a tax receipt provided by the State Tax Assessor.
[1991, c. 846, §26 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1952. Payment of tax
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1952. Payment of tax
The taxes imposed by chapters 211 to 225 on sales of tangible personal property and taxable services are due and payable at
the time of the sale. Upon such terms and conditions as the State Tax Assessor may prescribe, the assessor may permit a postponement
of payment to a date not later than the date on which the sales so taxed are required to be reported.
[2003, c. 390, §12 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1953. Tax a debt; recovery; preference
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1953. Tax a debt; recovery; preference
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.
[2005, c. 218, §27 (amd).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1954. Arbitrary assessment (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1954. Arbitrary assessment (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1955-A. Failure to pay tax on vehicles
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1955-A. Failure to pay tax on vehicles
If, after notice of assessment and demand for payment, any amount required to be paid for any vehicle is not paid as demanded
within the 10-day period prescribed in section 171, the State Tax Assessor, in addition to enforcing collection by any method
authorized by Part 1 or this Part, may immediately notify the Secretary of State who shall proceed in accordance with Title
29-A, section 154, subsection 5 to mail the required 10-day notice and suspend any registration certificate and plates issued
for the vehicle for which the tax remains unpaid at the expiration of the 10-day period.
[1995, c. 65, Pt. A, §144 (amd); §153 (aff); Pt. C, §15 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1955-B. Payment of tax on vehicles resulting in protest
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1955-B. Payment of tax on vehicles resulting in protest
Whenever the payment of the tax due for a vehicle results in a protest or is returned by the bank upon which it was drawn
because of "Insufficient Funds," "Account Closed," "No Account" or a similar reason, the State Tax Assessor shall promptly
mail a notice of dishonor, as defined in Title 11, section 3-508, to the person liable for the payment of the tax and warn
that person that if payment is not made as demanded within 10 days after the mailing of the notice, suspension of the registration
certificate and plates issued for the vehicle may result in accordance with Title 29-A, section 154, subsection 5. If that
person fails to pay the amount due within 10 days after the mailing of the notice, the State Tax Assessor, in addition to
enforcing collection by any method authorized by Part 1 or this Part, may immediately notify the Secretary of State who, in
accordance with Title 29-A, section 154, subsection 5, shall proceed to mail the required 10-day notice and suspend any registration
certificate and plates issued for the vehicle for which the tax remains unpaid at the expiration of the 10-day period.
[1995, c. 65, Pt. A, §145 (amd); §153 (aff); Pt. C, §15 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1955-C. Assessment for vehicles
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1955-C. Assessment for vehicles
Certificates forwarded to the State Tax Assessor under Title 29-A, section 409, subsection 4 or Title 12, section 13003, must
be treated as returns filed under this Title for purposes of section 141.
[2003, c. 414, Pt. B, §65 (amd); c. 614, §9 (aff).]
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1955. Deficiency assessment (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1955. Deficiency assessment (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1956. Jeopardy assessments (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1956. Jeopardy assessments (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1957. Petition for reconsideration of assessment (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1957. Petition for reconsideration of assessment (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1958. Appeals (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1958. Appeals (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1959. Warrant; request for (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1959. Warrant; request for (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1960. -- issuance (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1960. -- issuance (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1961. Lien of tax (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1961. Lien of tax (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1962. Form and effect (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1962. Form and effect (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1963. -- arrest and commitment (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1963. -- arrest and commitment (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1964. Priority of tax (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1964. Priority of tax (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
Title 36 - §1965. Enforcement of lien (REPEALED)
Title 36: TAXATION
Part 3: SALES AND USE TAX
Chapter 219: ASSESSMENT AND COLLECTION OF TAX
§1965. Enforcement of lien (REPEALED)
The Revisor's Office cannot provide legal advice or
interpretation of Maine law to the public. If you need legal
advice, please consult
a qualified attorney.
Office of the Revisor of Statutes
7 State House Station
State House Room 108
Augusta, Maine 04333-0007
This page created on: 2005-10-01
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