36 §1953. Tax a debt; recovery; preference

36 ME Rev Stat § 1953 (2019) (N/A)
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§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.   [PL 2005, c. 218, §27 (AMD).]

SECTION HISTORY

PL 1979, c. 541, §B46 (AMD). PL 2005, c. 218, §27 (AMD).