§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 return made under the penalties of perjury on a form prescribed by the assessor. The return must report the total sale price […]
§1951-B. Collection of tax by remote sellers (REPEALED) SECTION HISTORY PL 2017, c. 245, §1 (NEW). PL 2017, c. 245, §2 (AFF). PL 2019, c. 401, Pt. B, §21 (RP). PL 2019, c. 441, §7 (RP).
§1951-C. Collection of tax by marketplace facilitators and marketplace sellers This section governs the collection, reporting and remittance of sales and use tax by marketplace facilitators and marketplace sellers. [PL 2019, c. 441, §8 (NEW).] 1. Responsibilities of marketplace facilitator. A marketplace facilitator is considered a retailer for each sale of tangible personal property […]
§1951. Collection of tax; report to Tax Assessor (REPEALED) SECTION HISTORY PL 1965, c. 196, §2 (AMD). PL 1977, c. 679, §6A (AMD). PL 1991, c. 9, §E23 (RP).
§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 […]
§1952-B. Manufactured housing The tax imposed by this Part on the sale or use of manufactured housing, except when the dealer has collected the tax in full, must be paid by the purchaser to the State Tax Assessor. The assessor shall provide a tax receipt to the purchaser. Upon request by the municipal officials or […]
§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 […]
§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. […]
§1954. Arbitrary assessment (REPEALED) SECTION HISTORY PL 1965, c. 196, §3 (AMD). PL 1979, c. 378, §12 (RP).
§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 […]
§1955-B. Payment of tax on vehicles resulting in protest If a 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 […]
§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. [PL 2003, c. 414, Pt. B, §65 (AMD); PL 2003, c. 614, §9 (AFF).] SECTION HISTORY PL […]
§1955. Deficiency assessment (REPEALED) SECTION HISTORY PL 1965, c. 196, §4 (AMD). PL 1975, c. 702, §7 (RPR). PL 1979, c. 378, §13 (RP).
§1956. Jeopardy assessments (REPEALED) SECTION HISTORY PL 1977, c. 316, §3 (RPR). PL 1979, c. 378, §15 (RP).
§1957. Petition for reconsideration of assessment (REPEALED) SECTION HISTORY PL 1977, c. 694, §704 (RP).
§1958. Appeals (REPEALED) SECTION HISTORY PL 1977, c. 694, §704 (RP).
§1959. Warrant; request for (REPEALED) SECTION HISTORY PL 1975, c. 702, §9 (AMD). PL 1977, c. 165, §§2-4 (AMD). PL 1977, c. 694, §705 (AMD). PL 1981, c. 470, §A157 (AMD). PL 1985, c. 691, §19 (RP).
§1960. — issuance (REPEALED) SECTION HISTORY PL 1985, c. 691, §20 (RP).
§1961. Lien of tax (REPEALED) SECTION HISTORY PL 1975, c. 765, §21 (RPR). PL 1979, c. 378, §16 (AMD). PL 1985, c. 691, §21 (RP).
§1962. Form and effect (REPEALED) SECTION HISTORY PL 1973, c. 21, §1 (AMD). PL 1975, c. 765, §22 (AMD). PL 1977, c. 165, §5 (RPR). PL 1977, c. 694, §706 (AMD). PL 1983, c. 480, §A41 (AMD). PL 1985, c. 691, §22 (RP).
