USA Statutes : maine
Title : Title 36. TAXATION
Chapter : Chapter 219. ASSESSMENT AND COLLECTION OF TAX
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 Collection of tax; report to Tax Assessor (REPEALED)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 Collection of tax; report to Tax Assessor (REPEALED)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